Practice question
In a claim for unutilized creditable income tax withheld from its own income, who ordinarily asserts the underlying income-tax overpayment?
- The income recipient whose tax was withheld
- Every customer of the recipient
- Any unrelated shareholder personally
- The courier delivering the return
- Every competitor
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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