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CIR v. AMERICAN EXPRESS

This case has been cited 4 times or more.

	GR No. 187485 2013-02-12	CIR v. SAN ROQUE POWER CORPORATION CARPIO, J.
Trial of the case ensued and on July 20, 2005, the case was submitted for decision.[15]
	GR No. 174269 2010-08-25	POLO S. PANTALEON v. AMERICAN EXPRESS INTERNATIONAL BRION, J.
We adopted a similar view in CIR v. American Express International, Inc. (Philippine branch),[15] where we also recognized that credit card issuers are not limited to banks. We said:Under RA 8484, the credit card that is issued by banks in general, or by non-banks in particular, refers to "any card x x x or other credit device existing for the purpose of obtaining x x x goods x x x or services x x x on credit;" and is being used "usually on a revolving basis." This means that the consumer-credit arrangement that exists between the issuer and the holder of the credit card enables the latter to procure goods or services "on a continuing basis as long as the outstanding balance does not exceed a specified limit." The card holder is, therefore, given "the power to obtain present control of goods or service on a promise to pay for them in the future."
	GR NO. 153205 2007-01-22	CIR v. BURMEISTER CARPIO, J.
Respondent, as subcontractor of the Consortium, operates and maintains NAPOCOR's power barges in the Philippines. NAPOCOR pays the Consortium, through its non-resident partners, partly in foreign currency outwardly remitted. In turn, the Consortium pays respondent also in foreign currency inwardly remitted and accounted for in accordance with BSP rules. This payment scheme does not entitle respondent to 0% VAT. As the Court held in Commissioner of Internal Revenue v. American Express International, Inc. (Philippine Branch),[24] the place of payment is immaterial, much less is the place where the output of the service is ultimately used. An essential condition for entitlement to 0% VAT under Section 102(b)(1) and (2) is that the recipient of the services is a person doing business outside the Philippines. In this case, the recipient of the services is the Consortium, which is doing business not outside, but within the Philippines because it has a 15-year contract to operate and maintain NAPOCOR's two 100-megawatt power barges in Mindanao.