Author: Bryan Villarosa

“The Charitable Shall Still Pay Tax” Facts St. Lukes is a charitable, non-stock, non-profit hospital but it receives paying patients. BIR assessed St. Lukes arguing it is liable under Sec.27(b) as “proprietary…

Facts The case involves a criminal complaint against Noe S. Andaya, who was the president and general manager of the Armed Forces and Police Savings and Loan Association, Inc. (AFPSLAI). Andaya sought…

A CTA Case No. 8315 | Feb 17, 2014 Facts In June 2011, Petitioner Elric Auxiliary Services/Gas Station (Gas Station) received a 48-hour Notice alleging that the Respondent CIR conducted a ten-day…

Facts The BIR filed criminal charges against the Estate of Marcos Sr. and caused the filing of P23B+ ETR, and P184M ITR in relation to its estate tax assessments. Notices were then…

Facts CIR found discrepancies in the ITR of Medicard. It then issued a Letter of Notice (LN) to Medicard, then PAN, then FAN. No issuance of LOA to the revenue officer. Arguments CIR:…

Facts • Spouses Valino possess a house of strong materials which they bought from Ph Realty Corp (PRC). In 1951, they allegedly executed a chattel mortgage on such house with Associated Insurance…

Facts Petitioner Sultan Alimbusar Limbona was chosen to be part of a local governing body, the Sangguniang Pampook, and became its Speaker of an autonomous region in Mindanao. He was then invited…