Prohibition on Compensation and Set-off

This topic has no further subtopics. Explore its practice questions below.

1. What defect in a still-disputed refund claim was significant in Philex’s refusal of the asserted legal compensation?
2. Company A holds a valid tax credit certificate and proposes applying it to unrelated Company B’s tax solely because the…
3. A taxpayer validly applies a P500,000 certificate against an eligible P800,000 tax liability under applicable rules. No…
4. A shareholder personally holds a disputed procurement claim against the national government. Her corporation separately…
5. A company refuses a due tax payment while its refund claim is unresolved. The refund is later partly granted. It argues…
6. Explain how a valid tax credit certificate differs from an unapproved claim for the same amount, and identify the curre…
7. A taxpayer says BIR delay on a disputed refund permits suspension of all current tax payments. Explain the doctrinal re…
8. A tax credit certificate covers part of a liability. Explain why application of that certificate does not necessarily s…