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  • Chapter 2. TAX PAYERS

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    Cris A
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    This document lists various court cases related to taxation. It includes cases about tax payers such as Garrison vs. Court of Appeals from 1990, CIR vs. British Overseas Airways Corporation from 1987, and N.V. Reederij "Amsterdam" and Royal Interocean Lines vs. CIR from 1988. It also lists cases that discuss tax exemptions, deductions, and assessments such as Gatchalian vs. CIR from 1967, Pascual vs. CIR from 1980, and CIR vs. S.C. Johnson and Son, Inc. from 1999.

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    This document lists various court cases related to taxation. It includes cases about tax payers such as Garrison vs. Court of Appeals from 1990, CIR vs. British Overseas Airways Corporation from 1987, and N.V. Reederij "Amsterdam" and Royal Interocean Lines vs. CIR from 1988. It also lists cases that discuss tax exemptions, deductions, and assessments such as Gatchalian vs. CIR from 1967, Pascual vs. CIR from 1980, and CIR vs. S.C. Johnson and Son, Inc. from 1999.

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    © All Rights Reserved
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    4 views1 page

    Chapter 2. TAX PAYERS

    Uploaded by

    Cris A
    This document lists various court cases related to taxation. It includes cases about tax payers such as Garrison vs. Court of Appeals from 1990, CIR vs. British Overseas Airways Corporation from 1987, and N.V. Reederij "Amsterdam" and Royal Interocean Lines vs. CIR from 1988. It also lists cases that discuss tax exemptions, deductions, and assessments such as Gatchalian vs. CIR from 1967, Pascual vs. CIR from 1980, and CIR vs. S.C. Johnson and Son, Inc. from 1999.

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    Chapter 2.

    TAX PAYERS
    Cases:
    6.1.2.1.1. Garrison vs. Court of Appeals, G.R. Nos. L-44501-05 July 19, 1990
    6.2.2.1.1.1.1. CIR vs. British Overseas Airways Corporation, G.R. Nos. L-65773-74, April 30,
    1987
    6.2.2.1.1.1.2. N.V. Reederij "Amsterdam" and Royal Interocean Lines vs. CIR, G.R. No. L-46029.
    June 23, 1988
    6.2.2.1.1.3. Marubeni Corporation vs. CIR, G.R. No. 76573, September 14, 1989
    6.2.2.1.1.4. Accenture, Inc. vs. CIR, G.R. No. 190102, July 11, 2012
    6.2.2.1.1.5. Air Canada v. Commissioner of Internal Revenue, G.R. No. 169507. January 11,
    2016
    6.4.3.1. Gatchalian vs. CIR, 67 Phil. 666 6.4.3.2. Pascual vs. CIR 166 SCRA 560 6.4.3.3. CIR vs. S.C.
    Johnson and Son, Inc., G, R, No. 127105, June 25, 1999 6.4.3.4. Reyes vs. CIR, 24 SCRA 198
    6.4.3.5. Evangelista vs. CIR, 102 Phil 140 6.4.3.6. Royal Interocean Lines vs. CIR, G.R. No. L-46029
    June 23, 1988 6.4.3.7. Ona vs. CIR, L-19342, May 25,

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