Practice question
In Sonoma Services, what does a proper withholding tax certificate establish for the income recipient’s claim?
- Automatic proof of every allegation
- The fact of withholding, subject to proper evidentiary assessment
- The personal ownership of every corporate asset
- A new statutory exemption
- A criminal conviction
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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