Practice question
Under CIR v. Smart, can a withholding agent have legal standing to seek recovery of erroneously withheld and remitted taxes?
- Never, because only economic burden matters
- Only if the agent is a government office
- Yes, under the recognized withholding-agent doctrine
- Only if it becomes the Commissioner
- Only if the principal taxpayer has ceased to exist
Legal references
- CIR v. Smart Communication, G.R. 179045-46, August 25, 2010: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/54268
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