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    Cir Case

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    Jani Misterio
    American Express International, Inc.'s Philippine branch (Respondent) facilitates collections and payments for American Express Hong Kong in the Philippines. The Respondent registered as a VAT taxpayer with the BIR in 1988. For 1997, the Respondent filed quarterly VAT returns but later amended the returns in March 1999.

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    Cir Case

    Uploaded by

    Jani Misterio
    36 views1 page
    American Express International, Inc.'s Philippine branch (Respondent) facilitates collections and payments for American Express Hong Kong in the Philippines. The Respondent registered as a VAT taxpayer with the BIR in 1988. For 1997, the Respondent filed quarterly VAT returns but later amended the returns in March 1999.

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    CIR CASE (TAX 2)

    Original Title

    CIR CASE

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    American Express International, Inc.'s Philippine branch (Respondent) facilitates collections and payments for American Express Hong Kong in the Philippines. The Respondent registered as a VAT taxpayer with the BIR in 1988. For 1997, the Respondent filed quarterly VAT returns but later amended the returns in March 1999.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    36 views1 page

    Cir Case

    Uploaded by

    Jani Misterio
    American Express International, Inc.'s Philippine branch (Respondent) facilitates collections and payments for American Express Hong Kong in the Philippines. The Respondent registered as a VAT taxpayer with the BIR in 1988. For 1997, the Respondent filed quarterly VAT returns but later amended the returns in March 1999.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
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    Commissioner of Internal Revenue vs. American Express International, Inc.

    GR No. 152609
    June 28, 2005

    FACTS:

    Respondent] is a Philippine branch of American Express International, Inc., a corporation duly organized and existing
    under and by virtue of the laws of the State of Delaware, U.S.A. It is a servicing unit of American Express International,
    Inc. – Hongkong Branch (Amex-HK) and is engaged primarily to facilitate the collections of Amex-HK receivables from
    card members situated in the Philippines and payment to service establishments in the Philippines.

    Amex Philippines registered itself with the Bureau of Internal Revenue (BIR), Revenue District Office no. 47 (East
    Makati) as a value-added tax (VAT) taxpayer effective March 1988 and was issued VAT Registration Certificate No.
    088445 bearing VAT Registration No. 32A-3-004868. For the period January 1, 1997 to December 31, 1997, the
    respondent filed with the BIR its quarterly VAT returns. On March 23, 1999, however, the respondent amended and
    declared the returns.

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