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Philippine Bar review · Question

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

Multiple Choice Easy Jurisprudence

Practice question

Must a payee obtain the payor’s proof of actual remittance as an additional requirement rejected in Sonoma Services?
  1. Always
  2. Only if the payor dislikes the payee
  3. No; the Court distinguished the payee’s proof of withholding from the CIR’s verification of remittance
  4. Only through a criminal subpoena
  5. Only after dissolution

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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