1. TUPAZ VS. HON. ULEP G.R NO.

127777 1 OCTOBER 1999 (ASSESSMENT, PRESCRIPTION,

PROSPECTIVITY OF LAWS, DOUBLE JEOPARDY)
2. CIR VS. AYALA SECURITIES CORP. G.R.NO. L-29485 31 MARCH 1976 (DISPUTED
ASSESSMENT, CTA JURISDICTION, PRESCRIPTION, FRAUD)
3. BASILAN ESTATES VS. CIR G.R. NO. L-22492 5 SEPTEMBER 1967 (NOTICE OF ASSESSMENT,
DEDUCTIONS)
4. CIR VS. LIQUIGAZ PHILS. CORP. G.R. 215534 18 APRIL 2016 (FDDA)
5. SMI-ED PHIL. TECH. INC. VS. CIR G.R. NO. 175410 12 NOVEMBER 2014 (TAX REFUND,
ASSESSMENT, CTA JURISDICTION, PRESCRIPTION)
6. CIR VS. FITNESS BY DESIGN G.R. NO. 215957 9 NOVEMBER 2016 (FINAL ASSESSMENT
NOTICE, PRESCRIPTION, FRAUD)
7. PNOC VS. CA G.R. NO. 109976 26 APRIL 2005
8. BPI VS. CIR G.R. NO. 139736 17 OCTOBER 2005
9. PHILIPPINE JOURNAISTS INC VS. CIR G.R.NO. 162852 16 DECEMBER 2004
10. MEDICARD PHILS. VS. CIR 5 APRIL 2017
11. CIR VS. GJM PHILS. MANUFACTURING 29 FEBRUARY 2016
12. FISHWEALTH CANINE CORP. VS. CIR 21 JANUARY 2010
13. BARCELON ROXAS SECURITIES VS. CIR 07 AUGUST 2006
14. SAMAR-I ELECTRIC COOPERATIVE VS. CIR G.R.NO. 193100 10 DECEMBER 2014
15. CIR VS. ASALUS CORP. 22 FEBRUARY 2017
16. BPI VS. CIR 07 MARCH 2008
17. CIR VS. UNITED SALVAGE 2 JULY 2014
18. CIR VS. HANTEX TRADING CO., INC. G.R. NO. 136975 31 MARCH 2005
19. CIR VS. TOLEDO POWER CORP. 2 DECEMBER 2015
20. LG ELECTRONICS VS. CIR 3 DECCEMBER 2014
21. ASIATRUCT DEVELOPMENT BANK VS. CIR 19 APRIL 2017
22. CIR VS. BF GOODRICH PHILS. INC. 24 FEBRUARY 1999
23. CIR VS. KUDOS METAL CORP. 5 MAY 2010
24. CIR VS. PHOENIX ASSURANCE CO. 20 MAY 2005
25. CBC VS. CITY TREASURER OF MANILA 1 JULY 2015
26. ALLIED BANKING CORP. VS. CIR G.R. NO. 175097 5 FEBRUARY 2010
27. LASCONA LAND VS. CIR G.R.NO. 171251 5 MARCH 2012
28. REPUBLIC VS. MARSMAN 27 APRIL 1972
29. REPUBLIC VS. CA 30 APRIL 1987
30. NAVA VS. CIR 30 JANUARY 1965
31. AZNAR VS. CTA 23 AUGUST 1974
32. CIR VS. ENRON 19 JANUARY 2009
33. BUTUAN SAWMILL VS. CA 28 FEBRUARY 1966
34. CIR VS. BASF COATING + INKS 26 NOVEMBER 2014
35. CIR VS. HAMBRECHT & QUIRT 17 NOVEMBER 2010
36. CIR VS. UNISON SHIPPING
37. SURIGAO ELECTRIC VS. CTA
38. CIR VS. ISABELA CULTURAL 11 JULY 2001
39. COMMISSIONER VS. PL MANAGEMENT 4 APRIL 2011
40. BELLE CORP. VS. COMMISSIONER 10 JANUARY 2011
41. SYSTRA PHILS. VS. COMMISSIONER 21 SEPTEMBER 2007
42. COMMISSIONER VS. GOODYEAR PHILS. 3 AUGUST 2016
43. COMMISSIONER VS. MERALCO 9 JUNE 2014
44. CIR VS. SMART 25 AUGUST 2010
45. SILKAIR VS. COMMISSIONER 6 FEBRUARY 2008
46. ANGELES VS. ANGELES CITY ELECTRIC CO. 29 JUNE 2010
47. SPOUSES PACQUIAO VS. CTA 6 APRIL 2016
48. TRIDHARMA MARKETING VS. CTA 20 JUNE 2016
49. BIR VS. LEPANTO CERAMICS 24 APRIL 2017
50. PHILIPPINE GEOTHERMAL INC. VS. CIR G.R NO. 154028, 29 JULY 2005 (TAX REFUND)
51. SILKAIR PTE. LTD. VS. CIR G.R. NO. 166482 25 JANUARY 2012 (PROPER PARTY TO FILE
REFUND FOR INDIRECT TAXES)
52. ATLAS CONSOLIDATED MINING AND DEVELOPMENT CORP. VS. CIR G.R NOS. 141104 &
148763 8 JUNE 2007 (PRESCRIPTIVE PERIOD FOR ADMINISTRATIVE & JUDICIAL CLAIM FOR
TAX REFUND OF UNUTILIZED INPUT TAX)
53. CIR VS. MIRANT OPERATIONS CORP. G.R. NOS. 171742 & 176165 15 JUNE 2011 (PRESCRIPTIVE
PERIOD FOR CLAIMS FOR TAX REFUND, IRREVOCABILITY OF THE OPTION TO CARRY-OVER,
REFUND OF EXCESS CREDITABLE WITHHOLDING)
54. MINDANAO II GEOTHERMAL PARTNERSHIP VS CIR G.R. NOS. 193301, 194637 11 MARCH 2013
(PRESCRIPTIVE PERIOD FOR ADMINISTRATIVE & JUDICIAL CLAIM FOR TAX REFUND OF
UNUTILIZED INPUT TAX)
55. CIR VS. SAN ROQUE POWER CORP. G.R. NOS. 187485, 196113, & 197156 12 FEBRUARY 2013
(PRESCRIPTIVE PERIOD FOR ADMINISTRATIVE & JUDICIAL CLAIM FOR TAX REFUND OF
UNUTILIZED INPUT TAX)
56. SITEL PHILS. CORP., ETC. VS. CIR G.R. NO. 201326 8 FEBRUARY 2017 (PRESCRIPTIVE PERIOD
FOR ADMINISTRATIVE & JUDICIAL CLAIM FOR TAX REFUND OF UNUTILIZED INPUT TAX)
57. SAN ROQUE POWER CORP. VS. CIR G.R. NO.203249 23 JULY 2018 (120+30-DAY-RULE ON
ADMINISTRATIVE TAX REFUND)
58. CIR VS. METRO STAR SUPREMA GR. 185371 08 DECEMBER 2010
59. UNGAB VS. CUSI 97 SCRA 877
60. CIR VS. PHILIPPINE DAILY INQUIRER G.R. NO. 213943 22 FEBRUARY 2017
61. CIR VS. SYSTEMS TECHNOLOGY INSTITUTE, INC. G.R. NO. 220835 26 JULY 2017
62. CIR VS. FIRST EXPRESS PAWNSHOP CO., G.R. NO. 172045-46 16 JUNE 2009
63. PAGCOR VS. BIR G.R.NO. 208731 27 JANUARY 2016
64. CIR VS. FORTUNE TOBACCO CORP. G. R. NOS. 167274-75 21 JULY 2008
65. CIR VS. MANILA ELECTRIC CO. G.R. NO. 181459 9 JUNE 2014
66. PHILAM ASSET MANAGEMENT, INC. VS. CIR G.R. NO. 156637 AND 162004 14 DECEMBER 2005
67. CIR VS. PILIPINAS SHELL PETROLEUM CORP. G.R. NO. 180402 10 FEBRUARY 2016
68. CHEVRON PHILIPPINES INC. VS. CIR G.R. NO. 210836 1 SEPTEMBER 2015
69. MBTC VS. CIR G.R. NO. 182582 17 APRIL 2017
70. CIR VS. CA G.R. NO. 108576 20 JANUARY 1999