Library

Court of Tax Appeals decisions

8,629 decisions · 1954–2026

1992 Rosario

54 decisions in 1992

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1992 Rosario Clear
  1. Dec 1, 1992 · CTA Case No. 4522 · Division Lincoln Philippine L Fe Insurance Corporation, Inc. vs. Connissioner of Internal Revenue CTA Case No. 4522
  2. Nov 16, 1992 · CTA Case No. 3411 · Division CTA Case No. 3411 CTA Case No. 3411
  3. Nov 9, 1992 · CTA Case No. 4426 · Division Caltex, Inc., et al. vs. Commissioner of Internal Revenue CTA Case No. 4426
  4. Nov 9, 1992 · CTA Case No. 4365 · Division Jardine Fleming <Phils., Inc., et al. vs. Commissioner of Internal Revenue CTA Case No. 4365
  5. Oct 22, 1992 · CTA Case No. 4217 · Division Bank of the Philippine Islands as Trustee of the PAL Pilots Retirement Benefit Plan vs. ~ Commissioner of Internal Revenue CTA Case No. 4217
  6. Oct 19, 1992 · CTA Case No. 4039 · Division CTA Case No. 4039 CTA Case No. 4039
  1. Sep 8, 1992 · CTA Case No. 4189 · Division Commercial Union Assurance Company vs. The Commissioner of Internal Revenue, et al. CTA Case No. 4189
  2. Sep 3, 1992 · CTA Case No. 4202 · Division Sea- Land Service, Inc. vs. Commissioner of Internal Revenue CTA Case No. 4202
  3. Aug 21, 1992 · CTA Case No. 4150 · Division Sanitary Wares Manufacturing Corporation vs. The Cokhissiorer of Internal Revenue CTA Case No. 4150
  4. Aug 18, 1992 · CTA Case No. 4523 · Division Daily Harvest Manufacturing and Marketing Corporation vs. The Commissioner of Customs CTA Case No. 4523
  5. Aug 17, 1992 · CTA Case No. 4412 · Division 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
  6. Aug 7, 1992 · CTA Case No. 4372 · Division Roque C. Gonzalez, Jr. vs. Commissioner of Internal Revenue CTA Case No. 4372
  7. Aug 7, 1992 · CTA Case No. 4256 · Division CTA Case No. 4256 CTA Case No. 4256
  8. Aug 7, 1992 · CTA Case No. 3420 · Division Filipinas Synthetic Fiber Corp. vs. The Commissioner of Internal Revenue CTA Case No. 3420
  9. Aug 6, 1992 · CTA Case No. 4032 · Division Jardine Davies Inc., et al. vs. Coftftissioner of Internal Revenue CTA Case No. 4032
  10. Aug 6, 1992 · CTA Case No. 3914 · Division Warner-Lakbert Co. Inc. vs. Commissioner of Internal Revenue CTA Case No. 3914
  11. Jul 28, 1992 · CTA Case No. 4193 · Division Peftok Integrated Service, et al. vs. The Honorable Commissioner of Bureau of Internal Revenue CTA Case No. 4193
  12. Jul 20, 1992 · CTA Case No. 4454 · Division CTA Case No. 4454 CTA Case No. 4454
  13. Jul 16, 1992 · CTA Case No. 4348 · Division CTA Case No. 4348 CTA Case No. 4348
  14. Jul 14, 1992 · CTA Case No. 4640 · Division Florencio S. Jimenez vs. The Commissioner of Internal Revenue CTA Case No. 4640
  15. Jun 26, 1992 · CTA Case No. 4069 · Division 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
  16. Jun 24, 1992 · CTA Case No. 4411 · Division Philippine Long Distance Telephone Company and Private Export Funding Corporation vs. “ vs. ~ Commissioner of Internal Revenue CTA Case No. 4411
  17. May 29, 1992 · CTA Case No. 4397 · Division CTA Case No. 4397 CTA Case No. 4397
  18. May 28, 1992 · CTA Case No. 4249 · Division Tirso B. Savellano, et al. vs. The Commissioner of Internal Revenue, et al. CTA Case No. 4249
  19. May 28, 1992 · CTA Case No. 4126 · Division 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