Practice question
A payee’s refund is opposed solely because it did not obtain the payor’s monthly alphalist containing other payees’ financial data. Which response follows Sonoma Services?
- The Court rejected that additional requirement and recognized the adequacy of less intrusive withholding certificates, subject to the remaining proof
- The payee must obtain every third party’s private data
- Privacy automatically proves the refund amount
- The payee may submit no evidence
- The payor’s alphalist is the taxpayer itself
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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