JURISPRUDENCE phtaxationlibrary.online 2018 Supreme Court cases Alliance of Quezon City Homeowners’ Association, Inc. vs. The Quezon City Government, et al. G.R. No. 230651, 18 September 2018, En Banc, J. Perlas-Bernabe Asian Transmission Corporation vs. Commissioner of Internal Revenue G.R. No. 230861, 19 September 2018, 1st Div., J. Bersamin Avon Products Manufacturing, Inc. vs. Commissioner of Internal Revenue G.R. No. 222480, 7 November 2018, 1st Div., J. Tijam Bases Conversion and Development Authority vs. Commissioner of Internal Revenue G.R. No. 205925, 20 June 2018, 2nd Div., J. Reyes, Jr. Board of Investments vs. SR Metals, Inc. G.R. No. 219927, 3 October 2018, 1st Div., J. Del Castillo Bureau of Internal Revenue vs. Acosta, et al. G.R. No. 195320, 23 April 2018, 2nd Div., J. Reyes, Jr. City of Cagayan De Oro vs. Cagayan Electric Power & Light Co., Inc. (CEPALCO) G.R. No. 224825, 17 October 2018, 2nd Div., J. Reyes, Jr. City of Manila, et al. vs. Cosmos Bottling Corporation G.R. No. 196681, 27 June 2018, 3rd Div., J. Martires City of Pasig, et al. vs. Manila Electric Company G.R. No. 1817101, 7 March 2018, 3rd Div., J. Martires Coca-Cola Bottlers Philippines, Inc. vs. Commissioner of Internal Revenue G.R. No. 222428, 19 February 2018, 2nd Div., J. Peralta Commissioner of Internal Revenue vs. Avon Products Manufacturing, Inc., et seq. G.R. Nos. 201398-99 and 201418-19, 3 October 2018, 3rd Div., J. Leonen Commissioner of Internal Revenue vs. Bank of the Philippine Islands G.R. No. 224327, 11 June 2018, 2nd Div., J. Peralta Commissioner of Internal Revenue vs. Cebu Holdings, Inc. G.R. No. 189792, 20 June 2018, 2nd Div., J. Carpio Commissioner of Internal Revenue vs. Court of Tax Appeals, et al. G.R. No. 207843, 14 February 2018, Special 1st Div., J. Perlas-Bernabe Commissioner of Internal Revenue vs. Court of Tax Appeals, Third Division, et al. G.R. No. 203403, 14 November 2018, 2nd Div., J. A. Reyes, Jr. Commissioner of Internal Revenue vs. Covanta Energy Philippine Holdings, Inc. G.R. No. 203160, 24 January 2018, 2nd Div., J. Reyes, Jr. Commissioner of Internal Revenue vs. Euro-Philippines Airlines Services, Inc. G.R. No. 222436, 23 July 2018, 2nd Div., J. Reyes, Jr. Commissioner of Internal Revenue vs. J.P. Morgan Chase Bank, N.A. - Philippine Customer Care Center G.R. No. 210528, 28 November 2018, 3rd Div., J. Leonen Commissioner of Internal Revenue vs. Mindanao I Geothermal Partnership G.R. No. 192006, 14 November 2018, 2nd Div., J. Carpio Commissioner of Internal Revenue vs. Negros Consolidated Farmers Multi-Purpose Cooperative G.R. No. 212735, 5 December 2018, 1st Div., J. Tijam Commissioner of Internal Revenue vs. Ocier G.R. No. 192023, 21 November 2018, 1st Div., J. Bersamin Commissioner of Internal Revenue vs. Pilipinas Shell Petroleum Corporation, et seq. G.R. Nos. 197945 and 204119-20, 9 July 2018, 1st Div., J. Leonardo-De Castro Commissioner of Internal Revenue vs. Semirara Mining Corporation G.R. No. 202534, 5 December 2018, 2nd Div., J. A. Reyes, Jr. Commissioner of Internal Revenue vs. The Secretary of Justice, et al. G.R. No. 209289, 9 July 2018, 1st Div., J. Tijam Commissioner of Internal Revenue vs. Standard Insurance Co., Inc. G.R. No. 219340, 7 November 2018, 1st Div., J. Bersamin Confederation For Unity, Recognition And Advancement of Government Employees (COURAGE), et al. vs. Commissioner, Bureau of Internal Revenue, et al., et seq. G.R. Nos. 213446 and 213658, 3 July 2018, En Banc, J. Caguioa Cruz, et al. vs. City of Makati, et al. G.R. No. 210894, 12 September 2018, 1st Div., J. Del Castillo De Lima vs. City of Manila G.R. No. 222886, 17 October 2018, 2nd Div., J. A. Reyes, Jr. Fenix (CEZA) International, Inc. vs. Executive Secretary, et al. G.R. No. 235258, 6 August 2018, 2nd Div., J. Perlas-Bernabe Herarc Realty Corporation vs. The Provincial Treasurer of Batangas, et al. G.R. No. 210736, 5 September 2018, 3rd Div., J. Peralta International Container Terminal Services, Inc. vs. The City of Manila, et al. G.R. No. 185622, 17 October 2018, 3rd Div., J. Leonen Kepco Ilijan Corporation vs. Commissioner of Internal Revenue G.R. No. 205185, 26 September 2018, 1st Div., J. Bersamin Lihaylihay vs. The Treasurer of the Philippines Roberto C. Tan, et al. G.R. No. 192223, 23 July 2018, 3rd Div., J. Leonen Lim Gaw, Jr. vs. Commissioner of Internal Revenue G.R. No. 222837, 23 July 2018, 1st Div., J. Tijam Malayan Insurance Company, Inc. vs. St. Francis Square Realty Corporation, et seq. G.R. Nos. 198916-17 and 198920-21, 23 July 2018, Special 3rd Div., J. Peralta Mandanas, et al. vs. Ochoa, Jr., et al., et seq. G.R. Nos. 199802 and 208488, 3 July 2018, En Banc, J. Bersamin Metropolitan Waterworks and Sewerage System vs. The Local Government of Quezon City, et al. G.R. No. 194388, 7 November 2018, 3rd Div., J. Leonen Nippon Express (Philippines) Corporation vs. Commissioner of Internal Revenue G.R. No. 191495, 23 July 2018, 3rd Div., J. Martires Philippine Airlines, Inc. vs. Commissioner of Internal Revenue, et seq. G.R. Nos. 206079-80 and 206309, 17 January 2018, 3rd Div., J. Leonen Philippine Health Insurance Corporation vs. Commission on Audit, et al. G.R. No. 222838, 4 September 2018, En Banc, J. Jardeleza Philippine Ports Authority vs. The City of Davao, et al. G.R. No. 190324, 6 June 2018, 3rd Div., J. Leonen Republic of the Philippines, et al. vs. Provincial Government of Palawan, et seq. G.R. Nos. 170867 and 185941, 4 December 2018, En Banc, J. Tijam Rhombus Energy, Inc. vs. Commissioner of Internal Revenue G.R. No. 206362, 1 August 2018, 3rd Div., J. Bersamin Rizal Commercial Banking Corporation vs. F. Francisco Transport, Inc. G.R. No. 191202, 21 November 2018, 1st Div., J. Bersamin San Roque Power Corporation vs. Commissioner of Internal Revenue G.R. No. 203249, 23 July 2018, 3rd Div., J. Martires Steel Corporation of the Philippines vs. Bureau of Customs (BOC), et al. G.R. No. 220502, 12 February 2018, 2nd Div., J. Peralta Strategic Alliance Development Corporation vs. Radstock Securities Limited, et al., et seq. G.R. Nos. 178158 and 180428, 4 December 2018, En Banc, J. Carpio Tan vs. Republic of the Philippines G.R. No. 216756, 8 August 2018, 1st Div., J. Del Castillo Team Energy Corporation vs. Commissioner of Internal Revenue, et seq. G.R. Nos. 197663 and 197770, 14 March 2018, 3rd Div., J. Leonel Team Sual Corporation vs. Commissioner of Internal Revenue, et seq. G.R. Nos. 201225-26, 201132, and 201133, 18 April 2018, 2nd Div., J. Reyes, Jr. University Physician Services, Inc. vs. Commissioner of Internal Revenue G.R. No. 205955, 7 March 2018, 3rd Div., J. Martires