Practice question
A claimant presents properly admitted withholding certificates and proves the relevant income was declared. The CIR rejects the claim solely because the payee lacks the payor’s remittance records. What does Sonoma Services indicate?
- The rejection necessarily follows
- The payee must audit every payor
- Only the payor can ever seek relief
- That additional remittance-proof requirement cannot alone defeat the claim
- All certificates are conclusive against any evidence
Legal references
- CIR v. Sonoma Services, Inc., G.R. No.263916, August 18, 2025, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70108
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