Practice question
An employee merely carries a company’s refund application to the BIR. He claims the refund personally because he physically delivered the documents. Which is correct?
- Delivery transfers ownership of the tax credit
- Employment automatically transfers all refunds
- The company loses personality
- Every messenger is a withholding agent
- Delivery alone creates no personal entitlement to the company’s refund
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
- CIR v. Smart Communication, Inc., G.R. Nos.179045-46, August 25, 2010, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/54268
Answer this question in flashcards to review your response and continue practicing.