Library
Court of Tax Appeals decisions
8,629 decisions · 1954–2026
54 decisions in 1992
Newest first
- Lincoln Philippine L Fe Insurance Corporation, Inc. vs. Connissioner of Internal Revenue CTA Case No. 4522
- CTA Case No. 3411 CTA Case No. 3411
- Caltex, Inc., et al. vs. Commissioner of Internal Revenue CTA Case No. 4426
- Jardine Fleming <Phils., Inc., et al. vs. Commissioner of Internal Revenue CTA Case No. 4365
- Bank of the Philippine Islands as Trustee of the PAL Pilots Retirement Benefit Plan vs. ~ Commissioner of Internal Revenue CTA Case No. 4217
- CTA Case No. 4039 CTA Case No. 4039
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- Commercial Union Assurance Company vs. The Commissioner of Internal Revenue, et al. CTA Case No. 4189
- Sea- Land Service, Inc. vs. Commissioner of Internal Revenue CTA Case No. 4202
- Sanitary Wares Manufacturing Corporation vs. The Cokhissiorer of Internal Revenue CTA Case No. 4150
- Daily Harvest Manufacturing and Marketing Corporation vs. The Commissioner of Customs CTA Case No. 4523
- J --- Republic of 7he Philippines Court of Tax Appeals Quezon Ci7y BPI Family Savings Bank, Inc. vs. Commissioner of Internal Revenue CTA Case No. 4412
- Roque C. Gonzalez, Jr. vs. Commissioner of Internal Revenue CTA Case No. 4372
- CTA Case No. 4256 CTA Case No. 4256
- Filipinas Synthetic Fiber Corp. vs. The Commissioner of Internal Revenue CTA Case No. 3420
- Jardine Davies Inc., et al. vs. Coftftissioner of Internal Revenue CTA Case No. 4032
- Warner-Lakbert Co. Inc. vs. Commissioner of Internal Revenue CTA Case No. 3914
- Peftok Integrated Service, et al. vs. The Honorable Commissioner of Bureau of Internal Revenue CTA Case No. 4193
- CTA Case No. 4454 CTA Case No. 4454
- CTA Case No. 4348 CTA Case No. 4348
- Florencio S. Jimenez vs. The Commissioner of Internal Revenue CTA Case No. 4640
- CITIBANK, N.A vs. Tt£ COMMISSIONER OF INTE.RNAL REVENlE, Respor.dent. X - - - - - - - - - - X D E C: 0 N Involved in the instant case is a claim fot~ refund or TAX credit of allegedly overpaid 10~ excise TAX on the sale of fc•reign exchar.ge, ir• the amount of P186,936.37. The facts as found by the Court are: 1. Petitioner, a foreign corporation duly licer•sed to er.gage ir1 banking activities in the Philippir.es, is authorized by the Central Bank to operate a Foreign Currency Deposit Unit or FCDU. Amohg the custornet~ s c•f petitioner's FCDU is the Philippine Long Distance and Telephone Company <PLOT>; 2. In its lettet~ to the Central Bar1k <CB> dated May 23, 1984 <Rollo, pp. 62- 63' J:•LDT requested that it be provided, through petitioner, with fot~ei gn exchar.ge 4.::>,... 0 t' in the amount of CTA Case No. 4069
- Philippine Long Distance Telephone Company and Private Export Funding Corporation vs. “ vs. ~ Commissioner of Internal Revenue CTA Case No. 4411
- CTA Case No. 4397 CTA Case No. 4397
- Tirso B. Savellano, et al. vs. The Commissioner of Internal Revenue, et al. CTA Case No. 4249
- Ripoblic or Tbi PBILIPPI.IB Court of Tax Appkals Qoizor City Jardine Davies Insurance Brokers, Inc. vs. Cottt'Ii SS I Oller of Internal Revenue CTA Case No. 4126