TABLE OF CONTENTS

VALUE-ADDED TAX
VAT Zero-Rating
1. Accenture, Inc. vs. Commissioner of Internal Revenue
G.R. No. 190102, (July 11, 2012)
2. Luzon Hydro Corporation vs. Commissioner of Internal Revenue
(G.R. No. 188260, November 13, 2013)

Prescriptive Period for Filing Claim of VAT Refund

3. Commissioner of Internal Revenue vs. San Roque Power Corp. et. al.
(G.R Nos. 187485, 196113, 197156, February 12, 2013)

4. Mindanao II Geothermal Partnership vs. Commissioner of Internal Revenue

(G.R. No. 193301, March 11, 2013)

5. Commissioner of Internal Revenue vs. Visayas Geothermal Company

(G.R. No. 181276, November 11, 2013)

6. Procter & Gamble Asia PTE. Ltd. vs. Commissioner of Internal Revenue
(G.R. No. 202071, February 9, 2014)

7. Commissioner of Internal Revenue vs. Mindanao II Geothermal Partnership

(G.R. No. 191498, January 15, 2014)

8. CBK Power Company Ltd. vs. Commissioner of Internal Revenue

(G.R. No. 198729-30, January 15, 2014)
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9. Team Energy Corporation vs. Commissioner of Internal Revenue
(G.R. No.197760, January 13, 2014)
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10. Commissioner of Internal Revenue vs. Toledo Power, Inc.
(G.R. 183880, January 20, 2014)
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11. Team Energy Corporation vs. Commissioner of Internal Revenue
(G.R. No.190928, January 13, 2014)
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12. SIlicon Philippines, Inc. vs. Commission of Internal Revenue
(G.R. Nos. 184360, 184361,184384, February 19, 2014)
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13. Cargill Philippines, Inc. vs. Commissioner of Internal Revenue
(G.R. No. 203774, March 11, 2015)
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Exhaustion of Administrative Remedies in Tax Refund Claim
14. Nippon Express (Philippines) Corp. vs. Commissioner of Internal Revenue
(G.R. No. 196907, March, 13, 2013)
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15. Commissioner of Internal Revenue vs. Team Sual Corp (Formerly Mirant Sual Corp.)
(G.R. No. 194105, February 5, 2014)
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Transitional Input Tax

16. Fort Bonifacio Development Corp. vs. Commissioner of Internal Revenue
(G.R. No. 173425, January 22, 2013)
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17. Fort Bonifacio Development Corp. vs. Commissioner of Internal Revenue
(G.R. Nos. 173425, 180035, 181092, January 22, 2013)
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Invoicing Requirement
18. Eastern Telecommunications Philippines, Inc. vs. Commissioner of Internal Revenue
(G.R. No. 18531, March 25, 2015)
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19. Commissioner of Internal Revenue vs. Toledo Power, Inc.
(G.R. 183880, January 20, 2014)
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20. Commissioner of Internal Revenue vs. Silicon Philippines, Inc. (Formerly Intel Ph Mftg)
(G.R. No. 169778, March 12, 2014)
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21. Bonifacio Water Corporation vs. Commissioner of Internal Revenue

(G.R. No. 175142, July 22, 2013)
22. J.R.A. Philippines vs. Commissioner of Internal Revenue
(G.R. No. 171307, August 28, 2013)

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Distinction Between Invoice and Official Receipt for VAT Purposes

23. Northern Mindanao Power Corporation vs. Commissioner of Internal Revenue
(G.R. No. 185115, February, 18, 2015)
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REMEDIES
Legal Personality to File Claim for Refund
24. Philippine Airlines, Inc. vs. Commissioner of Internal Revenue
(G.R. No. 198759, July 1, 2013)
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25. SILKAIR (Singapore) PTE. Ltd. vs. Commissioner of Internal Revenue
(G.R. No. 166482, January 25, 2012)
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26. Commissioner of Internal Revenue vs. Philippine Shell
(G.R. No. 188497, February 19, 2014)
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Solutio Indebiti vs. Prescription Period for Filing Tax Refund

27. Commissioner of Internal Revenue vs.Manila Electric Company
(G.R. No. 181459, June 9, 2014)

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Prescriptive Period to File an Appeal with the Court of Tax Appeals

28. Lascona Land Co., Inc. vs. Commissioner of Internal Revenue
(G.R. No. 171251, March 5, 2012)

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Failure to Raise Prescription at the Administrative Level/Lower Court as a Defense

29. China Banking Corporation vs. Commissioner of Internal Revenue
(G.R. No. 172509, February 4, 2015)
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30. Commissioner of Internal Revenue vs. Mindanao II Geothermal Partnership
(G.R. No. 189440, June 18, 2014)
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The CTA En Banc has Exclusive Jurisdiction Over Appeals From the Decisions of its Divisions
31. Duty Free Philippines vs. Bureau of Internal Revenue
(G.R. No. 197228, October 8, 2014)
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Effect of Applying for Relief under the Tax Amnesty Program (RA 9480) on a Tax Case Pending in Court
32. CS Garment, Inc. vs. Commissioner of Internal Revenue
(G.R. No. 182399, March 12, 2014)
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Exhaustion of Administrative Remedies/Power of the Commissioner to Issue Rulings

33. Banco de Oro et.al. vs. Commissioner of Internal Revenue
(G.R. No. 198756, January 13, 2015)
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Review of the Ruling Issued by the Commissioner of Internal Revenue/Transfer for Less Than Adequate
Consideration is Subject to Donors Tax
34. Philam Life vs. Commissioner of Internal Revenue
(G.R. No. 210987, November 24,2014)
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Effect of Non-Issuance of a Valid Notice of Assessment
35. Commissioner of Internal Revenue vs. United Salvage & Towage (Phils.), Inc.
(G.R. No. 197515, July 2, 2014)
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Suspension of the Statute of Limitations

36. Commissioner of Internal Revenue vs. BASF Coating + Inks Phils., Inc.
(G.R. No. 198677, November 26, 2014)
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Substantial Under-Declaration of Withholding Taxer Renders the Tax Return False, Resulting in the Application of
the 10-Year Prescriptive Period
37. Samar-I Electric Cooperative vs. Commissioner of Internal Revenue
(G.R. No. 193100, December 10, 2014)
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Criminal Complaint for Tax Evasion - Proof to Determine Probable Cause
38. Commission of Internal Revenue vs. Spouses Antonio and Ruby Manly
(G.R. No. 197590, November 24, 2014)
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