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Court of Tax Appeals decisions

8,629 decisions · 1954–2026

1991

52 decisions in 1991

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1991 Clear
  1. Dec 27, 1991 · CTA Case No. 3642 · Division BANK OF AMERICA NT & SA vs. “ Cc. T. A. CASE NO. 3642 COMMISSIONER OF INTERNAL REVENUE, Resparnderit. ~ tee — on eee weer me —_— ne —— oo K p21 las dD FE G&S KF 8S rt BO MS This case is a claim fier Petunia by petitioner Bank af America NT & SA in the anount oof F789, 736.00 as alleged everpaid income TAX for the TAXable year 1981. Said amount is computed as follows: Net Offshore Income P 21,749,528 x 15/365 x 5% P 44,691.00 Gross Onshore Income P221,894,457 x 10% 22, 189, 446, 00 All Others PS, 098,474 x 1,774, 466.00 Total P24, 008, 603,00 Less: TAX assumed by onshore borrowers {22, 189, 446.00 Net FCDU TAX Liability for 1981 P 1,819, 157.00 Deduct Quarterly payments ist Otr. P 13, 713,00 end itr. 275, 507.00 3rd Qtr. 755, 397.00 Jotal Payments P1, 044,617.00 Creditable TAX withheld on Government Securities 1,504, 278.00 2,548, 895, 00 Refundable amount for 1981 P 729,738, 00 087 CTA Case No. 3642
  2. Dec 24, 1991 · CTA Case No. 2840 · Division Atlas Consolidated Mining & Development Corporation vs. Commissigner of Internal Revenue CTA Case No. 2840
  3. Dec 10, 1991 · CTA Case No. 4161 · Division CTA Case No. 4161 CTA Case No. 4161
  4. Dec 5, 1991 · CTA Case No. 4158 · Division CTA Case No. 4158 CTA Case No. 4158
  5. Nov 27, 1991 · CTA Case No. 3189 · Division CTA Case No. 3189 CTA Case No. 3189
  6. Nov 26, 1991 · CTA Case No. 4585 · Division CTA Case No. 4585 CTA Case No. 4585
  1. Nov 15, 1991 · CTA Case No. 2974 · Division CTA Case No. 2974 CTA Case No. 2974
  2. Nov 11, 1991 · CTA Case No. 4346 · Division CTA Case No. 4346 CTA Case No. 4346
  3. Nov 11, 1991 · CTA Case No. 4345 · Division Republic of the PHILIPPINI6 Court of Tax Appeals Quezon C Ity Marcos F. Catalan vs. The Commissioner of Internal Revenue CTA Case No. 4345
  4. Nov 11, 1991 · CTA Case No. 4134 · Division Citytrust Finance Corporation vs. The Commissioner of Internal Revenue CTA Case No. 4134
  5. Oct 31, 1991 · CTA Case No. 4136 · Division JBF Investment, Inc. vs. The Commissioner of Internal Revenue CTA Case No. 4136
  6. Oct 31, 1991 · CTA Case No. 4041 · Division CTA Case No. 4041 CTA Case No. 4041
  7. Oct 29, 1991 · CTA Case No. 4311 · Division Marcelo Steel Corporation vs. The Commissioner of Internal Revenue CTA Case No. 4311
  8. Oct 25, 1991 · CTA Case No. 4274 · Division Philippine Commercial Capital, Inc. vs. Commissioner of Internal Revenue CTA Case No. 4274
  9. Oct 22, 1991 · CTA Case No. 3780 · Division CTA Case No. 3780 CTA Case No. 3780
  10. Oct 20, 1991 · CTA Case No. 3367 · Division Casas Agencias De Empenos De Antonio L. Tambunting E Hijos Inc. vs. C.T.A. Commissigner of Internal Revenue CTA Case No. 3367
  11. Oct 7, 1991 · CTA Case No. 4296 · Division Manuel G. Abello, et al. vs. Commissioner of Internal Revenue CTA Case No. 4296
  12. Oct 4, 1991 · CTA Case No. 4287 · Division CTA Case No. 4287 CTA Case No. 4287
  13. Sep 26, 1991 · CTA Case No. 3818 · Division Republic of Tre Philippines Court of Tak Appeals Quf7on City Obra Pia De Fasig-Sadyvams Hart, et al. vs. Commissioner of Internal Revenue, et al. CTA Case No. 3818
  14. Sep 17, 1991 · CTA Case No. 4284 · Division CTA Case No. 4284 CTA Case No. 4284
  15. Sep 16, 1991 · CTA Case No. 4018 · Division CTA Case No. 4018 CTA Case No. 4018
  16. Aug 30, 1991 · CTA Case No. 3378 · Division Republic of the Philippines Court of Tax Appeals Aufzzow City Citibank, et al. vs. ~ THR Acting Commisstovfr of Intrpnal Revenur, et al. CTA Case No. 3378
  17. Aug 26, 1991 · CTA Case No. 3814 · Division Sime Darby International Tire Co., et al. vs. Commissioner of Internal Revenue CTA Case No. 3814
  18. Aug 20, 1991 · CTA Case No. 4476 · Division CTA Case No. 4476 CTA Case No. 4476
  19. Aug 16, 1991 · CTA Case No. 4171 · Division CTA Case No. 4171 CTA Case No. 4171