Republic of the Philippines

COURT OF TAX APPEALS

Quezon City

JUDICIAL RECORDS DIVISION

Inventory of Final and Executory Refund Cases

First Division
Date Declared Final &
Case No. Case Title
Executory
5062 ATLAS CONSOLIDATED MINING & DEVELOPMENT CORPORATION SC 11/21/2008
v. COMMISSIONER OF INTERNAL REVENUE
5497 PEPSI COLA PRODUCTS PHILIPPINES, ONC. V. COMMISSIONER CA 05/04/2004
OF INTERNAL REVENUE
5551 EASTERN TELECOMUNICATIONS-PHILS., INC. v. COMMISSIONER 09/08/2011
OF INTERNAL REVENUE
5581 CAGAYAN VALLEY DRUG CORPORATION (Formerly known as Vas SC 3/18/2008
Salus Drug Corporation) v. COMMISSIONER OF INTERNAL
REVENUE
5582 CENTRAL LUZON DRUG CORPORATION v. COMMISSIONER OF SC 08/18/2006
INTERNAL REVENUE
5612 MERCURY DRUG CORPORATION v. COMMISSIONER OF CA 10/05/2006
INTERNAL REVENUE
5735 FORT BONIFACIO DEVELOPMENT CORPORATION v. SC 2/7/2013
COMMISSIONER OF INTERNAL REVENUE and REVENUE
DISTRICT OFFICER, REVENUE DISTRICT NO. 44, TAGUIG &
PATEROS, BUREAU OF INTERNAL REVENUE
5790 WISE CAPITAL INVESTMENT AND TRUST COMPANY (formerly 3/30/2001
CAPITAL INVESTMENT AND TRUST COMPANY) v.
COMMISSIONER OF INTERNAL REVENUE
5915 PHILIPPINE AIRLINES, INC. (PAL) v. COMMISSIONER OF 8/28/2001
INTERNAL REVENUE
5926 FORT BONIFACIO DEVELOPMENT CORPORATION v. SC 10/30/2009
COMMISSIONER OF INTERNAL REVENUE and REVENUE
DISTRICT OFFICER, REVENUE DISTRICT NO. 44, TAGUIG &
PATEROS, BUREAU OF INTERNAL REVENUE
5962 FORT BONIFACIO DEVELOPMENT CORP. v. COMMISSIONER OF SC 11/8/2010
INTERNAL REVENUE and REVENUE DISTRICT OFFICER,
REVENUE DISTRICT NO. 44, TAGUIG & PATEROS, BUREAU OF
INTERNAL REVENUE
6022 BURMEISTER AND WAIN SCANDINAVIAN CONTRACTOR SC 06/10/2008
MINDANAO, INC. v. COMMISSIONER OF INTERNAL REVENUE
6055 FILINVEST DEVELOPMENT CORPORATION v. COMMISSIONER OF 12/07/2006
INTERNAL REVENUE
6100 KEPCO PHILIPPINES CORPORATION v. THE COMMISSIONER OF SC 6/10/2011
INTERNAL REVENUE
6113 PRIMETOWN PROPERTY GROUP INC. v. COMMISSIONER OF 9/24/2013
INTERNAL REVENUE and ARTURO V. PARCERO
6127 TECHNIRAILS S.A. v. COMMISSIONER OF INTERNAL REVENUE SC 04/17/2008
(consolidated with CTA Case No. 6147)
6168 TELECOMMUNICATIONS TECHNOLOGIES PHILIPPINES, INC. v. 10/04/2004
COMMISSIONER OF INTERNAL REVENUE
6213 SAN ROQUE POWER CORPORATION v. COMMISSIONER OF 1/29/2005
INTERNAL REVENUE

Page 1 of 11
 Date Declared Final &
Case No. Case Title
Executory
6215 MARUBENI PHILIPPINES CORPORATION v. COMMISSIONER OF 10/07/2008
INTERNAL REVENUE
6217 SILKAIR (SINGAPORE) PTE LTD v. THE COMMISSIONER OF SC 02/27/2009
INTERNAL REVENUE
6281 AT&T COMMUNICATIONS SERVICES PHILIPPINES, INC. v. 07/10/2005
COMMISSIONER OF INTERNAL REVENUE
6297 MARUBENI PHILIPPINES CORPORATION v. COMMISSIONER OF EB 12/08/2007
INTERNAL REVENUE
6310 SILICON PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL 10/27/2008
REVENUE
6340 TEAM Energy Corporation (Successor-in-interest of Mirant SC 07/20/2011
(Philippines) Operations Corporation) v. COMMISSIONER OF
INTERNAL REVENUE
6369 SILICON PHILIPPINE, INC. v. COMMISSIONER OF INTERNAL 12/22/2009
REVENUE
6414 TAKENAKA CORPORATION PHILIPPINES BRANCH v. 01/21/2005
COMMISSIONER OF INTERNAL REVENUE
6418 MIRANT (NAVOTAS II) CORPORATION (FORMERLY SOUTHEREN EB 09/15/2007
ENERGY NAVOTAS II POWER, INC. ) v. COMMISSIONER OF
INTERNAL REVENUE
6420 HAZAMA PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL SC 07/17/2008
REVENUE
6433 JARDINE DAVIES TRANSPORT SERVICES, INC. v. 10/26/2005
COMMISSIONER OF INTERNAL REVENUE
6434 STAR PERFORMANCE INC. v. COMMISSIONER OF INTERNAL EB 11/03/2005
REVENUE
6441 PERMANENT HOMES, INC. v. COMMISSIONER OF INTERNAL 10/02/2004
REVENUE
6442 THE MANILA BANKING CORPORATION v. COMMISSIONER OF SC 01/24/2007
INTERNAL REVENUE
6443 FINANCIAL MARKETING SERVICES CORPORATION v. SC 11/12/2008
COMMISSIONER OF INTERNAL REVENUE
6447 AT & T COMMUNICATIONS SERVICES PHILIPPINES, INC v. 10/22/2005
COMMISSIONER OF INTERNAL REVENUE
6458 RAYTHEON EBASCO OVERSEAS LTD. - PHILIPPINE BRANCH v. EB 09/23/2011
COMMISSIONER OF INTERNAL REVENU
6489 GST PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL SC 11/11/2010
REVENUE
6504 METROPOLITAN BANK and TRUST COMPANY v. COMMISSIONER 3/25/2009
OF INTERNAL REVENUE
6506 PHILIPINAS SHELL, PETROLEUM CORPORATION v. EB 12/17/2005
COMMISSIONER OF INTERNAL REVENUE (consolidated with CTA
Case No. 6559)
6527 ASIAN BOOKS, INC. v. COMMISSIONER OF INTERNAL REVENUE 04/28/2005
6538 PHILIPPINE ASSOCIATED SMELTING AND REFINING SC 03/12/2010
CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
6548 MARUBENI PHILIPPINES CORPORATION v. COMMISSIONER OF EB 04/30/2008
INTERNAL REVENUE
6552 JIDECO MANUFACTURING PHILIPPINES, INC. v. COMMISSIONER SC 05/10/2006
OF INTERNAL REVENUE
6556 SMI-ED PHILIPPINES TECHNOLOGY, INC. v. COMMISSIONER OF 06/10/2005
INTERNAL REVENUE
6578 PHILEX GOLD PHILIPPINES, INC v. COMMISSIONER OF INTERNAL 11/30/2004
REVENUE
6579 PHILEX MINING CORPORATION v. COMMISSIONER OF INTERNAL 12/01/2004
REVENUE

Page 2 of 11
 Date Declared Final &
Case No. Case Title
Executory
6581 MARUBENI PHILIPPINES CORPORATION v. COMMISSIONER OF EB 10/19/2007
INTERNAL REVENUE
6583 CISCO SYSTEMS MANAGEMENT B.V. v. COMMISSIONER OF 05/30/2008
INTERNAL REVENUE (Consolidated with Case Nos. 6686 & 6737)
6620 PHILEX GOLD PHILIPPINES, INC v. COMMISSIONER OF INTERNAL 10/29/2005
REVENUE
6621 PHILEX MINING CORPORATION v. COMMISSIONER OF INTERNAL 10/29/2005
REVENUE
6622 NISSAN MOTOR PHILIPPINES INC v. COMMISSIONER OF SC 03/02/2007
INTERNAL REVENUE
6627 CORREA ZENITAKA, INC v. COMMISSIONER OF INTERNAL 01/04/2006
REVENUE
6637 MIRANT NAVOTAS CORPORATION [FORMERLY SOUTHERN 05/19/2007
ENERGY NAVOTAS, INC.] v. COMMISSIONER OF INTERNAL
REVENUE (consolidated with CTA Case No. 6729)
6638 TECHNIRAILS S.A. - PHILIPPINE BRANCH v. COMMISSIONER OF EB 02/14/2008
INTERNAL REVENUE
6641 UNITED AIR LINES, INC. v. COMMISSIONER OF INTERNAL SC 09/03/2008
REVENUE
6648 ASIAN TRANSMISSION CORPORATION v. COMMISSIONER OF 05/05/2011
INTERNAL REVENUE
6650 SC & C COSMETECH CO., INC. v. COMMISSIONER OF INTERNAL SC 01/08/2007
REVENUE
6653 TAKENAKA CORPORATION PHILIPPINES BRANCH v. 05/26/2006
COMMISSIONER OF INTERNAL REVENUE
6654 TAKENAKA CORPORATION PHILIPPINES BRANCH v. 09/30/2005
COMMISSIONER OF INTERNAL REVENUE
6655 SYSTRA PHILIPPINES, INCORPORATED v. COMMISSIONER OF 10/08/2007
INTERNAL REVENUE
6656 SOUTH AFRICAN AIRWAYS v. COMMISSIONER OF INTERNAL SC 10/22/2010
REVENUE CTA 12/03/2011
6657 AIR NEW ZEALAND v. COMMISSIONER OF INTERNAL REVENUE 01/14/2008

6674 TROPICAL HUT FOOD MARKET v. COMMISSIONER OF INTERNAL 07/05/2006

REVENUE
6675 PHILAQUA CONSULTANTS, INC v. COMMISSIONER OF INTERNAL 02/21/2006
REVENUE
6676 SUCAT LAND CORPORATION v. COMMISSIONER OF INTERNAL 07/14/2015
REVENUE
6679 KEPCO PHILIPPINES CORPORATION v. COMMISSIONER OF SC 09/18/2008
INTERNAL REVENUE
6683 CBK POWER COMPANY LIMITED v. COMMISSIONER OF 05/08/2007
INTERNAL REVENUE
6687 APPLIED FOOD INGREDIENTS, INC. v. COMMISSIONER OF SC 02/05/2009
INTERNAL REVENUE
6696 FILPRIDE RESOURCES INCORPORATED duly represented by 04/17/2007
ANIEBETH S. SIONZON v. BUREAU OF INTERNAL REVENUE and/or
COMMISSIONER OF INTERNAL REVENUE
6701 BAKUN POWER LINE CORPORATION v. COMMISSIONER OF 04/13/2007
INTERNAL REVENUE
6704 PHILEX MINING CORPORATION v. COMMISSIONER OF INTERNAL 11/12/2005
REVENUE
6705 PHILEX GOLD PHILIPPINES, INC v. COMMISSIONER OF INTERNAL 11/12/2005
REVENUE
6715 PANASONIC COMMUNICATIONS IMAGING CORPORATION OF 11/14/2009
THE PHILIPPINES v. COMMISSIONER OF INTERNAL REVENUE

Page 3 of 11
 Date Declared Final &
Case No. Case Title
Executory
6726 HEWLETT-PACKARD SINGAPORE (SALES) PTE. LTD. (as 06/29/2011
successor-in-interest of COMPAQ COMPUTER ASIA PTE LTD. v.
COMMISSIONER OF INTERNAL REVENUE
6735 PHILIPPINE AIRLINES, INC. (PAL) v. COMMISSIONER OF SC 11/19/2009
INTERNAL REVENUE
6736 PHILIPPINE GLOBAL COMMUNICATIONS, INC. v. COMMISSIONER 06/13/2008
OF INTERNAL REVENUE
6740 SMI-ED PHILIPPINES LANDHOLDINGS, INC. v. COMMISSIONER OF SC 01/28/2009
INTERNAL REVENUE
6745 GOVERNMENT OF SINGAPORE INVESTMENT CORPORATION PTE 09/16/2008
LTD., v. COMMISSIONER OF INTERNAL REVENUE
6749 INTERNATIONAL EXCHANGE BANK, AS TRUSTEE OF VARIOUS 07/12/2005
RETIREMENT FUNDS, INC. v. COMMISSIONER OF INTERNAL
REVENUE
6759 SOUTH AFRICAN AIRWAYS v. COMMISSIONER OF INTERNAL SC 03/11/2008
REVENUE
6760 SOUTH AFRICAN AIRWAYS v. COMMISSIONER OF INTERNAL SC 08/23/2006
REVENUE
6761 AIR NEW ZEALAND v. COMMISSIONER OF INTERNAL REVENUE SC 09/04/2008
6762 TAKENAKA CORPORATION PHILIPPINES BRANCH v. 04/20/2006
COMMISSIONER OF INTERNAL REVENUE
6765 METROPOLITAN BANK AND TRUST COMPANY v. COMMISSIONER SC 06/01/2010
OF INTERNAL REVENUE
6778 PHILEX MINING CORPORATION v. COMMISSIONER OF INTERNAL 05/10/2005
REVENUE (consolidated with CTA Case No. 6828)
6779 PHILEX GOLD PHILIPPINES, INC v. COMMISSIONER OF INTERNAL 03/30/2005
REVENUE
6784 CORREA ZENITAKA, INC v. COMMISSIONER OF INTERNAL 01/04/2006
REVENUE
6787 MINDANAO II GEOTHERMAL PARTNERSHIP v. COMMISSIONER 05/21/2009
OF INTERNAL REVENUE
6789 CBK POWER COMPANY LIMITED v. COMMISSIONER OF EB 02/14/2008
INTERNAL REVENUE
6809 EXXONMOBIL PETROELUM & CHEMICAL HOLDINGS, INC. - SC 02/22/2011
PHILIPPINE BRANCH v. COMMISSIONER OF INTERNAL REVENUE

6817 AMERICAN POWER CONVERSION (PHILIPPINES), INC v. 03/17/2007

COMMISSIONER OF INTERNAL REVENUE
6828 PHILEX MINING CORPORATION v. COMMISSIONER OF INTERNAL 07/03/2009
REVENUE
6829 PHILEX GOLD PHILIPPINES, INC v. COMMISSIONER OF INTERNAL 01/08/2009
REVENUE
6830 FILPRIDE RESOURCES INCORPORATED duly represented by 03/16/2007
ANIEBETH S. SIONZON v. BUREAU OF INTERNAL REVENUE and/or
COMMISSIONER OF INTERNAL REVENUE
6843 PHPC CO. LTD., INC. v. COMMISSIONER OF INTERNAL REVENUE ( 11/03/2007
Consolidated with Case No. 6897)
6846 PHILIPS SEMICONDUCTORS PHILIPPINES, INC. v. 03/01/2007
COMMISSIONER OF INTERNAL REVENUE
6848 RELIANCE COMMERCIAL ENTERPRISES, INC. v. COMMISSIONER 09/09/2006
OF INTERNAL REVENUE
6854 FIRST NATIONWIDE ASSURANCE CORPORATION v. 01/02/2006
COMMISSIONER OF INTERNAL REVENUE (consolidated with CTA
Case Nos. 6903, 6994 & 6972)
6855 MALAYAN INSURANCE COMPANY, INC v. COMMISSIONER OF 05/20/2005
INTERNAL REVENUE (consolidated with CTA Case Nos. 6879, 6901,
6974 & 6995)

Page 4 of 11
 Date Declared Final &
Case No. Case Title
Executory
6856 TOKIO MARINE MALAYAN INSURANCE COMPANY, INC v. 01/07/2005
COMMISSIONER OF INTERNAL REVENUE
6861 THE COCA-COLA EXPORT CORPORATION v. THE 12/15/2005
COMMISSIONER OF INTERNA REVENUE
6862 GOLDEN ARCHES DEVELOPMENT CORP. (Formerly: MCGEORGE 10/06/2007
FOOD INDUSTRIES INC.) v. COMMISSIONER OF INTERNAL
REVENUE
6863 WRIGLEY PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL EB 01/27/2011
REVENUE
6864 PHILIPPINE COMPUTER ASSOCIATES INTERNATIONAL, INC. v. 08/26/2006
COMMISSIONER OF INTERNAL REVENUE
6871 ALSTOM PHILIPPINES, INC., v. COMMISSIONER OF INTERNAL 10/19/2006
REVENUE
6872 AA AQUA AGRI CORPORATION v. COMMISSIONER OF INTERNAL 03/01/2006
REVENUE
6881 PILIPINAS HINO, INC. v. COMMISSIONER OF INTERNAK REVENUE 12/07/2005

6891 PHILEX GOLD PHILIPPINES, INC v. COMMISSIONER OF INTERNAL 06/02/2005

REVENUE
6892 PHILEX MINING CORPORATION v. COMMISSIONER OF INTERNAL 02/20/2010
REVENUE (consolidated with CASE NO. 7014)
6896 PHPC CO., LTD. INC. v. CIR 08/04/2009
6898 MARUBENI PHILIPPINES CORPORATION v. COMMISSIONER OF 02/20/2010
INTERNAL REVENUE
6900 MALAYAN ZURICH INSURANCE COMPANY, INC v. 01/07/2005
COMMISSIONER OF INTERNAL REVENUE
6904 CLIENTLOGIC PHILIPPINES, INC., v. COMMISSIONER OF 06/12/2008
INTERNAL REVENUE
6908 MARUBENI ENERGY SERVICES CORPORATION v. 02/02/2007
COMMISSIONER OF INTERNAL REVENUE
6910 NICHIE PILIPINAS INC. v. COMMISSIONER OF INTERNAL 11/10/2007
REVENUE
6911 STAR PERFORMANCE INC. v. COMMISSIONER OF INTERNAL 04/02/2008
REVENUE
6912 UNITED INTERNATIONAL PICTURES AB v. COMMISSIONER OF 09/19/2008
INTERNAL REVENUE
6921 IMPSA CONSTRUCTION CORPORATION v. COMMISSIONER OF SC 2/1/2012
INTERNAL REVENUE (Consolidated with Case No. 7172)
6922 CBK POWER COMPANY LIMITED v. COMMISSIONER OF 10/09/2008
INTERNAL REVENUE
6926 PSI DEVELOPMENT CORPORATION v. COMMISSIONER OF SC 02/11/2009
INTERNAL REVENUE
6927 RAYTHEON EBASCO OVERSEAS LTD - PHILIPPINE BRANCH v. 08/18/2006
COMMISSIONER OF INTERNAL REVENUE
6938 CENTRAL LUZON DRUG CORPORATION v. COMMISSIONER OF 07/01/2006
INTERNAL REVENUE
6940 NORTHERN LUZON DRUG CORPORATION v. COMMISSIONER OF 07/01/2006
INTERNAL REVENUE
6949 AIR NEW ZEALAND v. COMMISSIONER OF INTERNAL REVENUE EB 02/20/2008

6952 CORREA ZENITAKA, INC v. COMMISSIONER OF INTERNAL 03/18/2006

REVENUE
6957 TeaM Energy Corporation (Formerly Mirant Pagbilao Corporation) v. SC 03/10/2014
COMMISSIONER OF INTERNAL REVENUE
6958 MIRANT SUAL CORPORATION (FORMERLY SOUTHERN ENERGY 11/04/2009
PANGASINAN, INC.) v. COMMISSIONER OF INTERNAL REVENUE

Page 5 of 11
 Date Declared Final &
Case No. Case Title
Executory
6970 MIRANT (PHILIPPINES) OPERATIONS CORPORATION 02/27/2014
[FORMERLY: SOUTHERN ENERGY ASIA - PACIFIC OPERATIONS
(PHILS.), INC. v. COMMISSIONER OF INTERNAL REVENUE
6977 LOYOLA PLANS CONSOLIDATED, INC v. COMMISSIONER OF SC 04/11/2008
INTERNAL REVENUE
6983 AYALA LAND, INC. v. COMMISSIONER OF INTERNAL REVENUE 04/21/2005
7001 KEMWATER PHIL. CORP. v. SECRETARY OF FINANCE AND 05/05/2009
COMMISSIONER OF CUSTOMS
7015 FORTUNE TOBACCO CORPORATION v. COMMISSIONER OF SC 10/28/2011
INTERNAL REVENUE
7063 PHILEX MINING CORP. v. PHILIP A. MAYO 07/07/2009
7067 DYNO NOBEL PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL 04/11/2006
REVENUE
7068 DIAGEO PHILIPPINES, INC v. COMMISSIONER OF INTERNAL 06/01/2005
REVENUE
7087 NETMAKS PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL 07/04/2006
REVENUE
7089 ABN-AMRO SAVINGS BANK CORPORATION v.COMMISSIONER OF SC 09/28/2010
INTERNAL REVENUE
7090 EAST WEST BANKING CORPORATION v. COMMISSIONER OF 10/02/2008
INTERNAL REVENUE
7099 MAERSK LOGISTICS FILIPINAS INC. v. THE COMMISSIONER OF 11/18/2009
INTERNAL REVENUE OFFICERS SUSANA B. GARCIA AND
JOCELYN L. YAMSUAN, REVENUE DISTRICT OFFICER DAVID J.
ALARCON, AND REGIONAL DIRECTOR RUPERTO P. SOMERA
7112 STERLING TOBACCO CORPORATION v. COMMISSIONER OF 11/01/2007
INTERNAL REVENUE
7116 SMOE PTE. LTD. v. COMMISSIONER OF INTERNAL REVENUE 08/28/2009
7126 HAMBRECHT & QUIST PHILIPPINES, INC. v. COMMISSIONER OF 10/04/2006
INTERNAL REVENUE
7127 HER MAJESTY THE QUEEN IN RIGHT OF CANADA, 01/06/2006
REPRESENTED HEREIN BY THE CANADIAN MINISTER OF
FOREIGN AFFAIRS & FURTHER REPRESENTED BY HIS
EXCELLENCY PETER SUTHERLAND CANADIAN AMBASSADOR TO
THE PHILIPPINES, CANADIAN EMBASSY, MANILA v,
COMMISSIONER OF INTERNAL REVENUE
7130 PHILIPPINE NATIONAL BANK v. COMMISSIONER OF INTERNAL SC 11/30/2010
REVENUE
7136 JGC PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL 10/205/2006
REVENUE
7151 LA SUERTE CIGAR & CIGARETTER FACTORY v. COMMISSIONER SC 10/14/2011
OF INTERNAL REVENUE (consolidated with CTA Case Nos. 7245,
7267, 7183, 7308 & 7335)
7162 LA SUERTE CIGAR & CIGARETTE FACTORY v. COMMISSIONER 02/23/2008
OF INTERNAL REVENUE
7174 TROPICAL HUT FOOD MARKET V. COMMISSIONER OF INTERNAL SC 08/23/2010
REVENUE
7175 THE BANK OF TOKYO-MITSIBISHI, LTD, MANILA BRANCH v. 06/23/2007
COMMISSIONER OF INTERNAL REVENUE
7185 PHILEX MINING CORPORATION v. COMMISSIONER OF INTERNAL 04/18/2009
REVENUE
7186 Sitel Philippines Corporation (formerly Clientlogic Philippines, Inc.) v. SC 02/13/2012
Commissioner of Internal Revenue
7187 AICHI FORGING COMPANY OF ASIA, INC. v. COMMISSIONER OF SC 12/01/2014
INTERNAL REVENUE

Page 6 of 11
 Date Declared Final &
Case No. Case Title
Executory
7192 ANSCOR INSURANCE BROKERS, INC. v. COMMISSIONER OF 08/22/2007
INTERNAL REVENUE
7193 ABOITIZ LOGISTICS, INC (formerly JARDINE ABOITIZ LIGISTICS, 03/13/2007
INC) v. COMMISSIONER OF INTERNAL REVENUE ( consolidated
with CTA Case No. 7288)
7195 PHILIPPINE AIRLINES, INC. (PAL) v. COMMISSIONER OF 05/17/2006
INTERNAL REVENUE
7201 GOLDEN ARCHES REALTY CORPORATION v. COMMISSIONER OF 06/16/2007
INTERNAL REVENUE
7202 PHILBEST CANNING CORP., REPRESENTED BY MR. ENGRACIO 12/03/2008
R. SESTINA v. THE HONORABLE COMMISSIONER OF INTERNAL
REVENUE
7203 PHILIPPINE NATIONAL BANK v. COMMISSIONER OF INTERNAL SC 10/11/2010
REVENUE
7204 RAYTHEON EBASCO OVERSEAS LTD - PHILIPPINE BRANCH v. EB 09/23/2011
COMMISSIONER OF INTERNAK REVENUE
7206 CENTRAL LUZON DRUG CORPORATION v. COMMISSIONER OF SC 03/31/2011
INTERNAL REVENUE
7209 CAGAYAN VALLEY DRUG CORPORATION v. COMMISSIONER OF SC 03/23/2009
INTERNAL REVENUE
7210 BICOLANDIA DRUG CORPORATION v. COMMISSIONER OF SC 02/05/2009
INTERNAL REVENUE
7213 AYALA THEATRES MANAGEMENT, INC v. COMMISSIONER OF 08/02/2007
INTERNAL REVENUE
7216 F.F. CRUZ AND COMPANY INC. v. COMMISSIONER OF INTERNAL SC 02/20/2009
REVENUE
7219 ROXAS LAND CORPORATION v. COMMISSIONER OF INTERNAL SC 10/30/2009
REVENUE
7227 MINDANAO II GEOTHERMAL PARTNERSHIP v. COMMISSIONER SC 04/07/2014
OF INTERNAL REVENUE ( Consolidated with Case Nos. 7287 &
7317)
7237 KEPCO ILIJAN v. COMMISSIONER OF INTERNAL REVENUE Amended EJ 05/27/2010
7244 UNITED INTERNATIONAL PICTURES AB v. COMMISSIONER OF 10/04/2007
INTERNAL REVENUE
7257 NORTHERN MINI HYDRO CORPORATION v. COMMISSIONER OF SC 06/08/2011
INTERNAL REVENUE
7275 PHILEX MINING CORPORATION v. COMMISSIONER OF INTERNAL 08/11/2009
REVENUE
7290 PHILIPPINE AIRLINES, INC. (PAL) v. COMMISSIONER OF 09/15/2007
INTERNAL REVENUE
7329 PHILEX MINING CORPORATION v. COMMISSIONER OF INTERNAL 04/20/2010
REVENUE
7348 MANILA ELECTRIC COMPANY v. COMMISSIONER OF INTERNAL SC 07/29/2009
REVENUE
7392 JGC PHILIPPINE, INC. v. COMMISSIONER OF INTERNAL REVENUE 10/25/2006

7404 AEGIS PEOPLESUPPORT, INC. [formerly: Peoplesupport 06/20/2014

(Philippines) Inc.] v. COMMISSIONER OF INTERNAL REVENUE
(consolidated with CTA Case Nos. 7430 & 7499)
7412 ING BANK N.V. MANILA BRANCH v. COMMISSIONER OF INTERNAL 10/30/2009
REVENUE
7419 GST PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL SC 11/25/2013
REVENUE
7422 PILIPINAS TOTAL GAS, INC. v. COMMISSIONER OF INTERNAL SC 06/07/2011
REVENUE
7426 PHILEX MINING CORPORATION v. COMMISSIONER OF INTERNAL 04/18/2009
REVENUE

Page 7 of 11
 Date Declared Final &
Case No. Case Title
Executory
7428 TAGANITO MINING CORPORATION v. COMMISSIONER OF SC 09/25/2014
INTERNAL REVENUE
7430 PEOPLESUPPORT (PHILIPPINES), INC v. COMMISSIONER OF 07/30/2009
INTERNAL REVENUE (consolidated with Case Nos. 7404 & 7499)
7434 BURMEISTER AND WAIN SCANDINAVIAN CONTRACTOR 03/26/2008
MINDANAO, INC. v. COMMISSIONER OF INTERNAL REVENUE
7436 UPSI MANAGEMENT, INC v. COMMISSIONER OF INTERNAL SC 07/12/2013
REVENUE
7437 Mirant Navotas Corporation v. COMMISSIONER OF INTERNAL 06/06/2007
REVENUE
7442 PRHC PROPERTY MANAGERS, INC. v. COMMISSIONER OF 11/14/2008
INTERNAL REVENUE
7450 NORTHERN LUZON DRUG CORPORATION v. CIR 11/18/2008
7452 BICOLANDIA DRUG CORPORATION v. COMMISSIONER OF 10/28/2008
INTERNAL REVENUE
7461 TEAM ENERGY CORPORATION V. COMMISSIONER OF INTERNAL SC 07/10/2012
REVENUE
7462 GBH POWER RESOURCES, INC.[ MIRANT (PHILIPPINES) ISLAND 01/06/2011
GENERATION CORPORATION] v. COMMISSIONER OF INTERNAL
REVENUE
7465 MARUBENI PHILIPPINES CORPORATION v. COMMISSIONER OF 02/18/2009
INTERNAL REVENUE
7467 AVON RIVER POWER HOLDINGS CORPORATION v. SC 08/15/2013
COMMISSIONER OF INTERNAL REVENUE
7468 PANAY POWER CORPORATION v. COMMISSIONER OF INTERNAL SC 08/13/2012
REVENUE
7483 CANON INFORMATION TECHNOLOGIES PHILS., INC. v. 04/29/2008
COMMISSIONER OF INTERNAL REVENUE
7489 PHILIPPINE AIRLINES INC. (PAL) v. COMMISSIONER OF INTERNAL 06/21/2011
REVENUE
7497 LA SUERTE CIGAR AND CIGARETTE FACTORY, TELENGTAN 08/12/2011
BROTHERS AND SONS, INC. (LSCaCF, TBaSI) v. COMMISSIONER
OF INTERNAL REVENUE
7498 JGC PHILIPPINES INC v. COMMISSIONER OF INTERNAL REVENUE 06/16/2007

7499 PEOPLESUPPORT (Philippines), INC. v. COMMISSIONER OF 11/13/2008

INTERNAL REVENUE (consolidated with CTA Case Nos. 7404 &
7430)
7500 SINGAPORE AIRLINES CARGO PTE., LTD. v. COMMISSIONER OF 09/14/2010
INTERNAL REVENUE
7515 DANILO A. LIHAYLIHAY v. COMMISSIONER OF INTERNAL EB 07/06/2011
REVENUE
7528 PHILEX MINING CORPORATION v. COMMISSIONER OF INTERNAL 03/07/2010
REVENUE (consolidated with CTA Case no. 7564)
7534 Ambergris Solutions Philippines Inc. v. COMMISSIONER OF 06/09/2007
INTERNAL REVENUE
7543 ACCENTURE HEALTHCARE PROCESSING, INC v. COMMISSIONER 06/20/2007
OF INTERNAL REVENUE
7548 CAGAYAN 1 ELECTRIC COOPERATIVE INC., REPRESENTED BY SC 11/04/2008
ITS MANAGER ENGR. TITO R. LINGAN v. THE PROVINCIAL
TREASURER OF THE PROVINCE OF OF CAGAYAN, ELIZABETH
DEL ROSARIO
7550 PILIPINAS TOTAL GAS INC. v. COMMISSIONER OF INTERNAL 10/15/2011
REVENUE
7551 CARGILL PHILIPPINES INC. v. COMMISSIONER OF INTERNAL 02/19/2008
REVENUE

Page 8 of 11
 Date Declared Final &
Case No. Case Title
Executory
7552 JGC PHILIPPINES, INC v. COMMISSIONER OF INTERNAL 06/16/2007
REVENUE
7557 Newtech Pulp, Inc. v. COMMISSIONER OF INTERNAL REVENUE 08/22/2007
7560 CE CEBU GEOTHERMAL POWER COMPANY. INC. v. 09/17/2010
COMMISSIONER OF INTERNAL REVENUE
7577 ACCENTURE, INC v. COMMISSIONER OF INTERNAL REVENUE 07/05/2008
7580 SYSTRA PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL EB 10/14/2010
REVENUE
7586 MIYANO MACHINERY PHILIPPINE INC. v. COMMISSIONER OF 06/24/2009
INTERNAL REVENUE
7590 JGC PHILIPPINES INC. v. COMMISSIONER OF INTERNAL 02/08/2008
REVENUE
7591 PEOPLESUPPORT (PHILIPPINES), INC. v. COMMISSIONER OF 12/23/2009
INTERNAL REVENUE (consolidated with CTA Case No. 7651)
7593 TBG DEVELOPMENT PHILIPPINES INC. v. COMMISSIONER OF 12/26/2008
INTERNAL REVENUE
7596 MINDANAO I GEOTHERMAL PARTNERSHIP v. COMMISSIONER OF 02/04/2015
INTERNAL REVENUE (Consolidated with Case Nos. 7648 & 7666)
7598 ROLLS-ROYCE POWER VENTURES (PHIL) INC. v. COMMISSIONER 01/24/2008
OF INTERNAL REVENUE
7600 ORCA ENERGY, INC. v. COMMISSIONER OF INTERNAL REVENUE 12/20/2007

7601 BURMEISTER AND WAIN SCANDINAVIAN CONTRACTOR 03/26/2008

MINDANAO, INC. v. COMMISSIONER OF INTERNAL REVENUE
7607 MERCURY DRUG CORPORATION v. COMMISSIONER OF 08/05/2008
INTERNAL REVENUE
7608 SOUTHERN LUZON DRUG CORPORATION v. COMMISSIONER OF 09/09/2009
INTERNAL REVENUE
7615 PRHC PROPERTY MANAGERS, INC. v. COMMISSIONER OF 04/13/2011
INTERNAL REVENUE
7618 MIRANT (NAVOTAS II) CORPORATION v. COMMISSIONER OF EB 06/29/2012
INTERNAL REVENUE
7631 FORUM FEI LIMITED v. COMMISSIONER OF INTERNAL REVENUE 08/08/2007

7646 JGC PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL 01/26/2008

REVENUE
7659 SPOUSES PABLO S. MABUTAS, JR. AND EDNA LARON MABUTAS 06/26/2009
v. COMMISSIONER OF INTERNAL REVENUE
7661 MARUBENI CORPORATION - MANILA BRANCH v. COMMISSIONER 05/28/2008
OF INTERNAL REVENUE
7668 PACIFIC EAST ASIA CARGO AIRLINES INC., & PETRON EB 06/24/2010
CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
7682 PEOPLESUPPORT (PHILIPPINES), INC. v. COMMISSIONER OF 12/23/2009
INTERNAL REVENUE (Consolidated with Case No. 7719)
7690 MAERSK - FILIPINAS CREWING, INC. v. COMMISSIONER OF 04/11/2009
INTERNAL REVENUE
7691 MAERSK-FILIPINAS v. COMMISSIONER OF INTERNAL REVENUE 04/23/2009

7694 SWEDISH MATCH PHIL., INC. v. COMMISSIONER OF INTERNAL 03/17/2009

REVENUE
7716 PACIFIC EAST ASIA CARGO AIRLINES INC., AND PETRON 05/26/2010
CORPORATION v. COMMISSIONER OF INTERNAL REVENUE
7717 SEMIRARA MINING CORPORATION v. COMMISSIONER OF 03/27/2010
INTERNAL REVENUE
7721 CBK POWER COMPANY LIMITED v. COMMISSIONER OF 04/09/2010
INTERNAL REVENUE

Page 9 of 11
 Date Declared Final &
Case No. Case Title
Executory
7723 PENTA TECHNOLOGICAL PRODUCTS, INC., v. COMMISSIONER 03/22/2011
OF INTERNAL REVENUE
7726 GOVERNMENT OF SINGAPORE INVESTMENT CORP. PTE. LTD. v. EB Amended 07/15/2011
COMMISSIONER OF INTERNAL REVENUE
7743 JGC PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL 11/12/2008
REVENUE
7749 KELPHIL., INC. v. COMMISSIONER OF INTERNAL REVENUE 12/24/2010
7750 WALDEN AB AYALA MANAGEMENT CO., INC. v. COMMISSIONER 12/02/2009
OF INTERNAL REVENUE
7754 AYALA CORPORATION v. COMMISSIONER OF INTERNAL 03/22/2011
REVENUE
7756 HEWLETT-PACKARD PHILIPPINES CORPORATION v. 08/27/2009
COMMISSIONER OF INTERNAL REVENUE
7761 BENGUET MANAGEMENT CORPORATION v. COMMISSIONER OF 02/05/2011
INTERNAL REVENUE
7763 PHILIPPINE BANK OF COMMUNICATIONS v. COMMISSIONER OF 06/29/2012
INTERNAL REVENUE
7768 COLLIERS INTERNATIONAL PHILS., INC. v. COMMISSIONER OF EB 01/25/2012
INTERNAL REVENUE
7774 AEGIS PEOPLESUPPORT. INC. (Formerly PEOPLESUPPORT 10/10/2009
(PHILIPPINES), INC. v. COMMISSIONER OF INTERNAL REVENUE
(Consolidated with Case Nos. 7811)
7811 PEOPLESUPPORT (PHILIPPINES), INC. v. COMMISSIONER OF 08/25/2009
INTERNAL REVENUE
7836 PHILSAGA MINING CORP. v. COMMISSIONER OF INTERNAL 03/20/2009
REVENUE
7845 CORAL BAY NICKEL CORPORATION v. COMMISSIONER OF 03/13/2009
INTERNAL REVENUE
7897 SONY ERICSSON MOBILE COMMUNICATIONS INTERNATIONAL SC 03/13/2015
AB v. COMMISSIONER OF INTERNAL REVENUE
7905 LISP-1 LOCATORS ASSOCIATION INCORPORATED v. 12/28/2012
COMMISSIONER OF INTERNAL REVENUE
7909 F.F CRUZ & CO., INC. v. CIR 08/25/2009
7918 NORTHWIND POWER DEVELOPMENT CORPORATION v. 10/31/2012
COMMISSIONER OF INTERNAL REVENUE
7924 TAKASAGO PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL 06/29/2011
REVENUE
7946 CASIANA BIAGCONG-GALAB, LUISITO B. GALAB and TEODORO M. 08/07/2010
TAGANAAN v. COMMISSIONER OF INTERNAL REVENUE
7972 ELIXIR GAMING TECHNOLOGIES PHILIPPINES, INC. v. 05/27/2010
COMMISSIONER OF INTERNAL REVENUE
7994 NEGROS CONSOLIDATED FARMERS ASSOCIATION MULTI- SC 02/20/2014
PURPOSE COOPERATIVE v. CIR AND JOSE TAN, B.I.R. REGIONAL
DIRECTOR, REGION 12, BACOLOD CITY
7996 NEGROS SUGAR FARMERS MULTI-PURPOSE COOPERATIVE v. SC 12/12/2013
COMMISSIONER OF INTERNAL REVENUE AND JOSE N. TAN,
B.I.R. REGIONAL DIRECTOR, REGION 12, BACOLOD CITY
8009 RED ASIA PACIFIC DESIGN SERVICES, INC. v. COMMISSIONER 11/02/2010
OF INTERNAL REVENUE
8010 LA SUERTE CIGAR AND CIGARETTE FACTORY, TELENGTAN 08/03/2011
BROTHERS & SONS, INC. v. COMMISSIONER OF INTERNAL
REVENUE
8044 PHILEX MINING CORPORATION v. COMMISSIONER OF INTERNAL EB 03/15/2014
REVENUE
8047 M+W PHILIPPINES INC., v. COMMISSIONER OF INTERNAL 12/02/2010
REVENUE

Page 10 of 11
 Date Declared Final &
Case No. Case Title
Executory
8060 CORAL BAY NICKEL CORPORATION v. COMMISSIONER OF 12/14/2013
INTERNAL REVENUE, (Consolidated with CTA Case No. 8126)
8073 CE CASECNAN WATER AND ENERGY COMPANY, INC. v. 12/20/2013
COMMISSIONER OF INTERNAL REVENUE
8074 CHINABANK SAVINGS, INC. (formerly Manila Banking Corporation or 11/02/2011
Manila Bank) v. COMMISSIONER OF INTERNAL REVENUE
8096 TAKASAGO PHILIPPINES, INC. v. COMMISSIONER OF INTERNAL 08/12/2011
REVENUE
8127 LUZON HYDRO CORPORATION v. COMMISSIONER OF INTERNAL 02/03/2011
REVENUE
8137 SN ABOITIZ POWER-MAGAT INC. v. COMMISSIONER OF 02/10/2011
INTERNAL REVENUE
8138 SN ABOITIZ POWER-BENGUET, INC. v. COMMISSIONER OF 02/10/2011
INTERNAL REVENUE
8148 FIRST INOSLUBAN PRIME, INC. v. COMMISSIONER OF INTERNAL 02/10/2011
REVENUE
8161 HARTE-HANKS PHILIPPINES, INC. v. COMMISSIONER OF 03/15/2011
INTERNAL REVENUE
8162 PHILEX MINING CORP. v. COMMISSIONER OF INTERNAL 02/12/2011
REVENUE
8344 NOKIA (PHILIPPINES), INC. v. COMMISSIONER OF INTERNAL 04/27/2012
REVENUE
8386 AP RENEWABLES, INC. v. COMMISSIONER OF INTERNAL 06/15/2012
REVENUE
8453 ENERGY DEVELOPMENT CORPORATION ( "EDC" formerly known 07/25/2012
as PNOC Energy Development Corporation") v. COMMISSIONER OF
INTERNAL REVENUE
8469 PHILAM PROPERTIES CORPORATION v. COMMISSIONER OF No EB EJ but with WOE
INTERNAL REVENUE dated 10/24/2014
8515 HONDA SAFETY DRIVING CENTER FOUNDATION PHILIPPINES, 07/27/2013
INC. v. COMMISSIONER OF INTERNAL REVENUE

Page 11 of 11