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FEU-DR. NICANOR REYES MEDICAL FOUNDATION v. CRESENCIANO TRAJANO

This case has been cited 8 times or more.

	GR No. 175707 2014-11-19	FORT BONIFACIO DEVELOPMENT CORPORATION v. CIR LEONARDO-DE CASTRO, J.
On the basis of Section 105 of the NIRC,[22] petitioner claims a transitional or presumptive input tax credit of 8% of P71,227,503,200.00, the total value of the real properties listed in its inventory, or a total input tax credit of P5,698,200,256.00.[23] After the value of the real properties was reduced due to a reconveyance by petitioner to BCDA of a parcel of land, petitioner claims that it is entitled to input tax credit in the reduced amount of P4,250,475,000.48.[24]
	GR No. 158885 2009-04-02	FORT BONIFACIO DEVELOPMENT CORPORATION v. CIR TINGA, J.
(c) Any person already engaged in business whose gross sales or receipts for a 12-month period from September 1, 1986 to August 1, 1987, exceed the amount of P200,000.00, or any person who has been in business for less than 12 months as of August 1, 1987 but expects his gross sales or receipts to exceed P200,000 on or before December 31, 1987, shall apply for registration on or before October 29, 1987.[4]
	GR NOS. 134587 & 134588 2005-08-08	CIR v. BENGUET CORPORATION TINGA, J.
The transactions in question occurred during the period between 1988 and 1991. Under Sec. 99 of the National Internal Revenue Code (NIRC),[6] as amended by Executive Order (E.O.) No. 273 s. 1987, then in effect, any person who, in the course of trade or business, sells, barters or exchanges goods, renders services, or engages in similar transactions and any person who imports goods is liable for output VAT at rates of either 10% or 0% ("zero-rated") depending on the classification of the transaction under Sec. 100 of the NIRC. Persons registered under the VAT system[7] are allowed to recognize input VAT, or the VAT due from or paid by it in the course of its trade or business on importation of goods or local purchases of goods or service, including lease or use of properties, from a VAT-registered person.[8]
	GR NOS. 134587 & 134588 2005-08-08	CIR v. BENGUET CORPORATION TINGA, J.
The transactions in question occurred during the period between 1988 and 1991. Under Sec. 99 of the National Internal Revenue Code (NIRC),[6] as amended by Executive Order (E.O.) No. 273 s. 1987, then in effect, any person who, in the course of trade or business, sells, barters or exchanges goods, renders services, or engages in similar transactions and any person who imports goods is liable for output VAT at rates of either 10% or 0% ("zero-rated") depending on the classification of the transaction under Sec. 100 of the NIRC. Persons registered under the VAT system[7] are allowed to recognize input VAT, or the VAT due from or paid by it in the course of its trade or business on importation of goods or local purchases of goods or service, including lease or use of properties, from a VAT-registered person.[8]
	GR Nos. 134587 & 134588 2005-07-08	CIR v. BENGUET CORPORATION TINGA, J.
The transactions in question occurred during the period between 1988 and 1991. Under Sec. 99 of the National Internal Revenue Code (NIRC),[6] as amended by Executive Order (E.O.) No. 273 s. 1987, then in effect, any person who, in the course of trade or business, sells, barters or exchanges goods, renders services, or engages in similar transactions and any person who imports goods is liable for output VAT at rates of either 10% or 0% ("zero-rated") depending on the classification of the transaction under Sec. 100 of the NIRC. Persons registered under the VAT system[7] are allowed to recognize input VAT, or the VAT due from or paid by it in the course of its trade or business on importation of goods or local purchases of goods or service, including lease or use of properties, from a VAT-registered person.[8]
	GR Nos. 134587 & 134588 2005-07-08	CIR v. BENGUET CORPORATION TINGA, J.
The transactions in question occurred during the period between 1988 and 1991. Under Sec. 99 of the National Internal Revenue Code (NIRC),[6] as amended by Executive Order (E.O.) No. 273 s. 1987, then in effect, any person who, in the course of trade or business, sells, barters or exchanges goods, renders services, or engages in similar transactions and any person who imports goods is liable for output VAT at rates of either 10% or 0% ("zero-rated") depending on the classification of the transaction under Sec. 100 of the NIRC. Persons registered under the VAT system[7] are allowed to recognize input VAT, or the VAT due from or paid by it in the course of its trade or business on importation of goods or local purchases of goods or service, including lease or use of properties, from a VAT-registered person.[8]