Year: 2024

# Anthony De Silva Cruz vs. People of the Philippines (G.R. No. 214801) **Facts:** On April 18, 2006, Anthony De Silva Cruz attempted to make two separate purchases using a Citibank Visa credit card at Duty Free Philippines Fiesta Mall in Parañaque City. At approximately 7:30 p.m., Cruz paid for two bottles of Calvin Klein…

**Title:** City of Makati vs. Municipality of Bakun and Luzon Hydro Corporation, G.R. No. 228339 **Facts:** Luzon Hydro Corporation (LHC) operates a hydroelectric power plant harnessing the Bakun River flowing through the Provinces of Ilocos Sur and Benguet. LHC’s principal office is reflected as located in Alilem, Ilocos Sur in its Articles of Incorporation. The…

**Title: Municipality of Cainta vs. City of Pasig and Uniwide Sales Warehouse Club, Inc. (G.R. Nos. 176703 & G.R. No. 176721)** ### Facts: – **Principal Parties**: The Municipality of Cainta, the City of Pasig, and Uniwide Sales Warehouse Club, Inc. – **Subject Properties**: Parcels of land covered by Transfer Certificate of Title (TCT) Nos. 72983,…

**Title:** Victorias Milling Co., Inc. vs. Commissioner of Internal Revenue **Facts:** 1. **Background:** Victorias Milling Co., Inc. (VMC) imported sugar bags and materials from September 7, 1959, to August 26, 1960. 2. **Usage of Importation:** These imported items were used as containers for the sugar sold by VMC. 3. **Initial Assessment:** The Commissioner of Internal…

Title: Commissioner of Internal Revenue vs. Toledo Power Company, 774 Phil. 92 (2015) Facts: Toledo Power Corporation (TPC) is a power generation company selling electricity to entities including the National Power Corporation (NPC), Cebu Electric Cooperative III (CEBECO), Atlas Consolidated Mining and Development Corporation (ACMDC), and Atlas Fertilizer Corporation (AFC). On December 22, 2003, TPC…

**Title:** Light Rail Transit Authority vs. Bureau of Internal Revenue **Facts:** 1. **Preliminary Assessment Notice:** On Dec 8, 2008, the Regional Director issued a Preliminary Assessment Notice to Light Rail Transit Authority (LRTA) for various tax deficiencies totaling PHP 3,521,915.61. 2. **Formal Assessment Notice:** LRTA protested the initial notice, but a Formal Assessment Notice followed…

### Title: Rafael L. Coscolluela, et al. vs. Sandiganbayan and People of the Philippines (2013) ### Facts: 1. **Background**: – Rafael L. Coscolluela served as governor of Negros Occidental for three terms, ending June 30, 2001. – Edwin N. Nacionales was the Special Projects Division Head, Jose Ma. G. Amugod was Nacionales’ subordinate, and Ernesto…

**Title:** Commissioner of Internal Revenue vs. Isabela Cultural Corporation **Facts:** 1. **Preliminary Assessment and Reduction:** – An investigation into Isabela Cultural Corporation’s (ICC) 1986 books resulted in a preliminary assessment of Php 9,985,392.15 in total income tax deficiency. – Upon protest, this assessment was reduced to Php 325,869.44 divided into: – Deficiency Income Tax: Php…

# Title: **Commissioner of Internal Revenue vs. Philippine Global Communication, Inc., G.R. No. 166469** # Facts: – On April 15, 1991, Philippine Global Communication, Inc. (Philcom), a telecommunications corporation, filed its Annual Income Tax Return for the taxable year 1990. – On April 13, 1992, the Commissioner of Internal Revenue (CIR) issued Letter of Authority…

Title: Prime Steel Mill, Inc. vs. Commissioner of Internal Revenue Facts: On January 7, 2009, Prime Steel Mill, Inc. (Petitioner) received a Preliminary Assessment Notice (PAN) from the Bureau of Internal Revenue (BIR), issuing an assessment for deficiency income tax, value-added tax (VAT), and expanded withholding tax (EWT) for the taxable year 2005. Petitioner filed…