Practice question
Explain why a payee’s entitlement to claim unutilized creditable withholding tax does not require it to produce the payor’s remittance records under 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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