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Philippine Bar review · Question

Practice question: Proper Party to File Claim for Refund or Tax Credit

Essay Hard Jurisprudence

Practice question

Discuss the payor’s monthly alphalist and other payees’ data in the context of Sonoma Services.

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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