INCOME TAXATION

Karl
1. Madrigal v. Rafferty 38 Phil 14
2. Commissioner vs. Javier, 199 SCRA 824
3. ING Bank vs CIR, GR No. 167679, July 22, 2015
4. Air Canada vs. CIR, G.R. No. 169507, January 11, 2016
5. NDC vs. CIR, 151 SCRA 472
Gross income
6. Henderzon vs. Collector, 1 SCRA 649L-12954, February 28, 1961
7. PLDT vs. CIR, GR No. 157264, 31 January 2008
8. Jaime N. Soriano, et al vs. Sec. of Finance and CIR, GR No. 184450, 24 January 2017
9. Supreme Transliner, Inc. BPI family Savings Bank, GR Nos. 165617 & 165837, 25 February
2011
Deductions from Gross Income
10. Mercury Drug vs. CIR, G.R. No. 164050, 20 July 2011
11. CIR vs. General Foods (Phils.), Inc., G.R. No. 143672, April 24
12. Atlas Consolidated Mining &Devt. Corp. vs. Commissioner of Internal Revenue, G.R. No. L-
26911, January 27, 1981
13. C. M. Hoskins & Co., Inc. vs. CIR, G.R. No. L-24059, November 28, 1969
14. CIR Vs. Isabela Cultural Corporation, G.R. No. 172231. February 12, 2007
15. Collector of Internal Revenue vs. Goodrich International Rubber Co., G.R. No. L
22265,December 22, 1967
Income Tax on Corporations
16. Air Canada vs. CIR, January 11, 2016, G.R. No. 169507
17. St. Luke’s Case (G.R. No. 195909, September 26, 2012;
18. CIR vs. St. Luke’s Medical Center, Inc., G.R. No 203514, February 13, 2017
19. PAGCOR v. BIR, et al. G.R. No. 215427, 10 December 2014
20. Bloombery Resort vs. BIR, GR No, 212530, 10 Aug 2016
21. Cyanamid Philippines, Inc. vs. Court of Appeals, et al., G.R. No. 108067, January 20, 2000
22. Manila Wine Merchants, Inc. vs. Commissioner of Internal Revenue, G.R. No. L-26145,
February 20, 1984

Andre
Income Tax on Partnerships, Estates and Trusts
23. Afisco Insurance Corp., et al. vs. Court of Appeals, et al., G.R. No. 112675,January 25, 1999
24. Evangelista v. Collector of Internal Revenue (102 Phil 140)
25. Pascual vs. Commissioner, GR No. L-78133, October 18, 1988
26. Obillos vs. Commissioner, GR No. L-68118, October 29, 1985
ESTATE TAX and DONOR’S TAX
27. Dizon vs. CTA, G.R. No. 140944, 30 April 2008
28. CIR vs. Pineda, GR No. L-22734, 15 September 1967)
VALUE-ADDED TAX
29. ABAKADA Guro Party List vs. Ermita, GR No. 168056, 1 September 2005;
30. Tolentino vs. Secretary of Finance, GR No. 115455, 25 August 1994CIR Vs. Magsaysay Lines,
GR No. 146984, 28 July 2006
31. Philippine Acetylene vs. CIR, 17 August 1967
32. CIR vs. American Rubber, 29 November 1966
33. CIR vs. John Gotamco and Sons, 27 Feb 1987
34. Contex vs. CIR, GR No. 151135, 2 July 2004
35. CIR vs. Seagate Technology, GR No. 153866, 11 Feb 2005
 36. CIR vs. Acesite Hotel Corporation, 17 Feb 2007
37. Fort Bonifacio Development Corp. vs. CIR, GR Nos. 158885 & 170680, 2 April 2009
38. Toshiba Information Equipment [Phils.], VS. CIR, G.R. No. 157594, March 9, 2010
39. CIR vs. Toshiba Information Equipment [Phils.], Inc., G.R. No. 150154. August 9, 2005
40. Coral Bay Nickel Corporation VS. CIR, GR NO. 190506, 13 June 2016
41. CIR vs. Benguet Corporation, GR No. 145559, 14 July 2006
42. Accenture, Inc. Vs. CIR, GR NO. 190102, 11 JULY 2012,
43. CIR vs. Burmeister, G.R. No. 153205, 22 January 2007
44. CIR, v. United Cadiz Sugar Farmers Association Multi-Purpose Cooperative, G.R. No. 209776,
December 07, 2016

Leo
45. Fort Bonifacio Development Corporation vs. CIR, G.R. No.173425, 4 September 2012
46. CIR vs. Mindanao Ii Geothermal Partnership, G.R. No. 191498. January 15, 2014.;
REMEDIES UNDER THE NIRC
Tax Assessment
47. CIR vs. Eron Subic Power Corporation, GR No. 166387, 19 January 2009
48. CIR vs. United Salvage And Towage (Phils.), Inc., G.R. No. 197515, July 2, 2014
49. Samar-I Electric Cooperative vs. CIR, G.R. No. 193100, 10 December 2014
50. Pilmico-Mauri Foods Corp., v. CIR, G.R. No. 175651, September 14, 2016
51. CIR v. Fitness by Design, Inc., G.R. No. 215957, November 9, 2016
52. CIR v. Pascor Realty and Development Corporation, GR No. 128315, 29 June 1999
53. Adamson v. Court of Appeals, GR No. 120935, 21 May 2009
54. Estate of Julina Diez vda. De Gabriel vs. CIR, GR No. 155541, 01 January 2004
55. CIR v. B.F. Goodrich Phils., Inc, G.R. No. 104171 February 24, 1999
56. CIR vs. Asalus Corporation, G.R. No. 221590, 22 Feb 2017)
57. CIR vs. Philippine Daily Inquirer, Inc., G.R. No. 213943, 22 March 2017
58. CIR vs. The Stanley Works Sales (Phils.), Inc., G.R. No. 187589. December 3, 2014
59. RCBC vs. CIR, GR No. 170257, 7 September 2011
60. PAGCOR vs. BIR, G.R. No. 208731, January 27, 2016
61. CIR vs. Roca Security, GR No. 241338, 10 April 2019
62. CIR vs. VY Domingo Jewellers, GR No. 221780, 25 March 2019
63. CIR vs. Basf Coating + Inks Phils., Inc., G.R. No. 198677. November 26, 2014
64. Ungab Vs. Cusi, 97 SCRA 877, 30 May 1980)
65. CIR vs. CA (Fortune Case) GR No.119322, 4 June 1996)
66. Adamson, et al vs. CA/CIR vs. CA, GR Nos. 120935 and 124557, 21 May 2009
67. BIR vs.CA, Spouses Manly, G.R. No. 197590. November 24, 2014.]

Gelai
Civil Penalties
Assessment Process and Reglementary Periods
68. Medicard Philippines vs. CIR, GR. No. 222743, 5 April 2017;
69. CIR vs. Hentex Trading Co., Inc. G.R. No. 136975, 31 March 2005
70. Visayan Cebu Terminal vs. Collector, 108 SCRA 320)
71. CIR vs. Metro Star Superama, GR No. 185371, 8 December 2010
Collection
72. China Banking Corporation v. CIR, GR. No. 172509, February 04, 2015
73. Angeles City vs. Angeles City Electric Cooperative, GR No. 166134, 29 June 2010
Taxpayer’s Remedies
 Protesting an Assessment
74. CIR vs. First Express Pawnshop Company, Inc., GR No. 172045,v16 June 2009
75. CIR VS. Liquigas Philippines Corporation, GR Nos. 215534 & 215557, 18 APR 2016
76. Lascona Land Co., Inc. vs. CIR, GR No. 171251, 5 March 2012
77. Rizal Commercial Banking Corporation vs. CIR, GR No. 168498, 24 April 2007
78. PAGCOR vs. BIR, (G.R. No. 208731, January 27, 20167
Compromise and Abatement
Recovery of Tax Erroneously or Illegally Collected
79. Silkair (Singapore) Pte. Ltd. v. CIR, GR No. 171383, 14 November 2008; Silkair (Singapore)
80. Pte. Ltd. v. CIR, GR No. 184398, 25 February 2010
81. CIR vs. Pilipinas Shell Petroleum Corporation, G.R. No. 188497 February 19, 2014,
82. CIR vs. Philippine Associated Smelting And Refining Corporation, G.R. No. 186223. October
1, 2014
83. PAL v. CIR, GR NO. 198759, 1 JULY 2013
84. Chevron vs. CIR, GR No. 210836, 1 Sept 2015
85. Cbk Power Company Limited vs. CIR, G.R. Nos. 193383-84, january 14, 2015;
86. CIR vs. Cbk Power Company Limited, G.R. Nos. 193407-08
87. CIR vs. Goodyear Philippines, Inc. GR No. 216130, 3 August 2016
88. Metropolitan Bank & Trust Company VS. CIR, GR NO. 182582, 17 APRIL 2017,
89. PBCOM vs. CIR, GR No. 194065, 20 June 2016
90. Mitsubishi Corporation – Manila Branch Vs. CIR, June 5, 2017, G.R. No. 175772

Sheene
91. CIR vs. Manila Electric Company (MERALCO), G.R. No. 181459. June 9, 2014.]
92. Republic Of The Philippines, represented by the CIR vs. vs. Team (Phils.) Energy
Corporation (Formerly Mirant (Phils.) Energy Corporation, G.R. No. 188016, 14 January
2015)
93. Winebrenner & Iñ igo Insurance Brokers, Inc., v. CIR, G.R. No. 206526, January 28, 2015
94. Philippine National Bank, v. CIR, G.R. No. 206019, March 18, 2015,
95. University Physician Services, Inc.- Management, Inc. vs. CIR, 7 March 2018
96. Rhombus Energy, Inc. vs. Commissioner of Internal Revenue [G.R. No. 206362, August 1,
2018
Judicial Remedies
JUDICIAL REMEDIES [ RA 1125, as amended, and the Revised Rules of the CTA]
97. Allied Banking Corporation v. CIR, GR No. 175097, 5 February 2010
98. CIR vs. CTA and Petron Corporation, G.R. No. 207843, July 15, 2015
99. Commissioner of Customs vs. Oilink International Corporation, G.R. No. 161759, July 2, 2014
100. CIR vs. Hambrecht & Quist Philippines, Inc., GR No. 169225, 17 November 2011
101. Philippine American Life and Gen. Insurance vs. SOF and CIR, GR No.210987, 24
November 2014
102. Denis B. Habawel vs. CTA, GR No. 174759, 7 September 2011
103. In Smart Communications, Inc. vs, Municipality of Malvar, Batangas, G.R. No.
204429. February 18, 2014
104. Napocor Vs. Municipal Government Of Navotas, Et Al, G.R. No. 192300. November
24, 2014
105. BDO VS. CIR, 2015
106. Steel Corporation vs. BOC and BIR, 2018
107. Power Sector Assets and Liabilities and Management Corporation vs. CIR, 2017
108. City of Manila vs. Grecia-Cuerdo, G.R. No. 175723, February 4, 2014
109. CIR vs. Kepco Ilijan Corporation, GR No. 199422, 21 June 2016
110. SMI-ED vs. CIR, GR No. 175410, 12 Nov 2014
111. Tridharma Marketing Corporation Vs. CTA & CIR, GR No. 215950, 20 June 2016
112. Spouses Emmanuel Paquiao And Jinkee Pacquiao Vs. CIR, GR No. 213394, 06 Apr
2016)
113. Macario Gaw vs. CIR