Library

Court of Tax Appeals decisions

8,629 decisions · 1954–2026

1994 September

12 decisions in September 1994

Newest first
  1. Sep 30, 1994 · CTA Case No. 4788 · Division Maja Develupment Curpuret Lon vs. ~ C.17.A. Case No. 4788 Cummissiuner of Internal CTA Case No. 4788
  2. Sep 30, 1994 · CTA Case No. 4480 · Division MS & E Shipping Inc., Inc. vs. Commissioner of Customs CTA Case No. 4480
  3. Sep 30, 1994 · CTA Case No. 4212 · Division BPI Family Savings Bank, Inc., et al. vs. Commissioner of Internal CTA Case No. 4212
  4. Sep 20, 1994 · CTA Case No. 3582 · Division Curuan Timber Corporation, et al. vs. C.T.A. Gase No. 3582 Commissioner Revenue, et al. CTA Case No. 3582
  5. Sep 16, 1994 · CTA Case No. 4668 · Division Oceanic Wireless Network. Inc. Petitio N Er vs. The Commissioner of Internal Revenue, et al. CTA Case No. 4668
  6. Sep 16, 1994 · CTA Case No. 4185 · Division Citibank, et al. vs. The Commissioner of Internal Revenue CTA Case No. 4185
  1. Sep 15, 1994 · CTA Case No. 4428 · Division Saturning A. Gazzingan vs. ~ Commissioner of Customs CTA Case No. 4428
  2. Sep 14, 1994 · CTA Case No. 4727 · Division R -:.PUBLIC OF ·, et al. vs. COMMISSIONER OF '·INTERNAL REVENUE, Res pondent. X - - - - - - - - - - - - - - - - DECISI ON This is a claim for refund or in alternative, issuance of a TAX credi t certifica t e:.for the amount of P410, 025. 02 representing unutilized/ unapplied creditable withholding TAX payme nts for TAXa ble yea r ending December 31, 1989. Pet itioner i s a duly registered domesti c corporation engaged in real state business particularly in the leasing of its buildings and pieces of real estate specifically to Citytrust Bank.ng Cor poration. In c alendar year 1989, Citytrust Banking Corporation paid rentals of real property to petitioner in the tot a l amount of P8, 200, 520.58 from whic h it withheld the equivalent of 5% or P410,025.02 pursuant to Revenue Regulati o ns No. 5 - 85 or the Expande d Withholding TAX Regulations. 88& CTA Case No. 4727
  3. Sep 6, 1994 · CTA Case No. 4617 · Division La Suerte Cigar and Cigarette Factory vs. Commissioner of Internal Revenue CTA Case No. 4617
  4. Sep 2, 1994 · CTA Case No. 4847 · Division Esheraldo Loquilber, et al. vs. Commissionier of Custors CTA Case No. 4847
  5. Sep 2, 1994 · CTA Case No. 4665 · Division Republic Gf the Philippines Court of Tax Appeals Quezon City¥ Systematics Ing. and Rank of the Philippine Islands, et al. vs. C.T.F. Case No. 4665 Commissioner of Internal Promulgatede:' - Revenue CTA Case No. 4665
  6. Sep 1, 1994 · CTA Case No. 4172 · Division Lepanto Consolidated Mining Company, Inc. vs. Commissioner of Internal. Promulgated: | a CTA Case No. 4172