Practice question
What defect in a still-disputed refund claim was significant in Philex’s refusal of the asserted legal compensation?
- Its amount was written in pesos
- It was filed on paper
- It had not been established or determined with certainty
- The taxpayer had a company name
- The taxpayer had paid any tax before
Legal references
- Philex Mining Corporation v. CIR, G.R. No. 125704, August 28, 1998, main decision: https://lawphil.net/judjuris/juri1998/aug1998/gr_125704_1998.html
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