Practice question
Distinguish assistance in filing a corporate refund claim from legal entitlement to receive the refund personally.
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
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