Division of Case Digest

Cases
Part 1
Value-Added Tax
1. BIR vs. First E-Bank Tower Condominium Corporation, GR No. 215801/218924, January
15, 2020 JULIAN
2. Association of Non-Profit Clubs, Inc. (ANPC) v. BIR, G.R. No. 228539, June 26, 2019
LACSON
3. PSALM v. CIR, G.R. No. 226556 LLANERA
4. Philamlife vs CA, GR SP 31283, April 25, 1995 (definition of royalty) JULIAN
5. CIR v Court of Appeals, et al., G.R. No. 125355, March 30, 2000 LACSON
6. American Express v. CIR, CA GR SP 62727, February 28, 2002, SC GR 152609, June 28,
2005 LLANERA
7. CIR v. Burmeister and Wain, GR No. 153205, January 22, 2007 JULIAN
8. CIR v. Magsaysay Lines, GR No. 146984, July 28, 2006 (No VAT on sale not made in
trade or business) LACSON
9. CIR v. Seagate Technology Phils., GR No. 153811, February 11, 2005 LLANERA
10. Microsoft Philippines, Inc. v. CIR, G.R. No. 180173, April 6, 2011 JULIAN
11. CIR v. Sony Philippines, Inc., G.R. No. 178697, November 17, 2010 LACSON
12. KEPCO Philippines Corporation v. CIR, G.R. No. 181858, November 24, 2010 LLANERA
13. AT & T Communications Services Philippines, Inc. v. CIR, G.R. No. 182364, August 3,
2010 JULIAN
14. Silicon Philippines, Inc. v. CIR, G.R. No. 172378, January 12, 2011 LACSON
15. Renato V. Diaz and Aurora Timbol v. Secretary of Finance, G.R. No. 193007, July 19, 2011
LLANERA
16. PAGCOR v. BIR, G.R. No. 172087, March 15, 2011 JULIAN
17. CIR v. Aichi Forging Company of Asia, G.R. No.184823, October 6, 2010 LACSON
18. Fort Bonifacio Devt. Corp. v. CIR, G.R. Nos. 158885 and 170680, April 2, 2009
LLANERA
19. CIR v. Benguet Corporation, G.R. Nos. 134587and 134588. July 8, 2005 JULIAN
20. CIR v. SM Prime Holdings, Inc. et al, G.R. No.183505, February 26, 2010 LACSON
21. CIR v. The Philippine American Accident Insurance Company, et al., G.R. No. 141658,
March 18, 2005 LLANERA
22. Amadeus Marketing Philippines, Inc. vs CIR CTA 8628 Jan 22, 2016 JULIAN
23. Mindanao II Geothermal Partnership vs CIR GR 193301 and Mindanao I Geothermal
Partnership vs CIR GR 194637 March 11, 2013 (Compare with Aichi Forging case)
LACSON
24. Pilipinas Total Gas vs CIR GR 207112 December 8, 2015 LLANERA
25. BIR Ruling No. 123-13 March 25, 2013 JULIAN
26. MSCI Hong Kong Limited v. CIR, CTA Case No. 9392 dated February 20, 2019. LACSON
27. Kodec Precision, Inc. v. CIR, CTA EB Case No.1762, April 8, 2019 LLANERA
28. Thermaprime Well Services, Inc., v. The CIR, CTA Case No. 8896, March 26, 2019
JULIAN
29. Dohle Shipmanagement Phils. Corp. v. CIR, CTA EB No. 1715 dated March 14, 2019
LACSON
30. Hedcor Sibulan, Inc. v. CIR, CTA EB No. 1689 dated March 13, 2019. LLANERA
31. Maxima Machineries, Inc. v. CIR, CTA Case No. 9358 dated March 11, 2019. JULIAN
32. Hinatuan Mining Corporation v. CIR, CTA Case No. 9287 dated March 6, 2019. LACSON
OTHER PERCENTAGE TAXES
1. China Banking Corp. v. CTA, SC GR 146749, June 10, 2003 LLANERA

2. Republic of the Philippines v. Sunlife Assurance Company of Canada, G.R. No. 158085,
October 14, 2005 JULIAN
3. CIR v. Lhuiller, SC GR 150947, July 15, 2003 LACSON
4. First Planters Pawnshop, Inc. v CIR, G.R. No. 174134, July 30, 2008 LLANERA
5. CIR vs. Hard Rock Café, CTA EB No. 1960, Oct. 1, 2019 JULIAN
Excise Tax
1. British American Tobacco v Jose Camacho et al., G.R. No. 163583, August 20, 2008;
motion for reconsideration, April 15, 2009 LACSON
2. Exxonmobil Petroleum and Chemical Holdings, Inc. Philippine Branch v CIR, G.R. No.
180909, January 19, 2011 LLANERA
3. CIR v. Pilipinas Shell Petroleum Corporation, G.R. No.188497. April 23, 2012 JULIAN
4. CIR vs Pilipinas Shell Petroleum Corp GR 188497 Feb 19, 2014 LACSON
5. Petron Corporation vs CIR, CTA Case Nos. 8914 & 8981 December 18, 2018 LLANERA
DOCUMENTARY STAMP TAX

1. CIR vs San Miquel, CTA EB No. 1724 and 1726, Oct. 11, 2018 JULIAN
2. Philippine Home Assurance Corporation et al. vs. Court of Appeals, G.R. No. 119446,
dated January 21, 1999, thus: LACSON
3. CIR v. Construction Resources of Asia, Inc. – 145 SCRA 673 (issuance of shares of stock)
LLANERA
4. Phil. Consolidated Coconut Industries (70 SCRA 22) RMC 44-86, December 4, 1986, p.
877, Nolledo JULIAN
5. Banco de Oro v. CIR, CTA E.B. No. 165 (August 15, 2005), SSA subject to DST as time
deposit certificate LACSON
6. CIR v. First Express Pawnshop Company, Inc., G.R. Nos. 172045-46, June 16, 2009
LLANERA
7. CIR v. Filinvest Development Corporation, G.R. No. 163653, July 19, 2011 (Taxability of
intercompany advances as loan agreements subject to DST, albeit evidenced only by instructional
letters and journal and cash vouchers) JULIAN
8. CIR v. Manila Bankers’ Life Insurance Corporation, G.R. No. 169103, March 16, 2011
LACSON
9. Supreme Transliner, Inc. et al. v. BPI Family Savings Bank, Inc., G.R. No. 165617,
February 25, 2011 LLANERA
10. CIR vs Pilipinas Shell Petroleum Corporation GR 193398 Sept 29, 2014 JULIAN
11. Asia United Leasing & Finance Corporation v. CIR (CTA Case No. 8735 dated February 12,
2019) LACSON

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Cases

OTHER PERCENTAGE TAXES

1. China Banking Corp. v. CTA, SC GR 146749, June 10, 2003 LLANERA

DOCUMENTARY STAMP TAX

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