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Tax Refund Case: SMI-Ed Philippines by reseljan is a document available to read on EtoBox.

This document is a summary of a Supreme Court of the Philippines decision regarding a petition for review of a tax case. It discusses how the Court of Tax Appeals denied a claim for tax refund from SMI-Ed Philippines Technology, Inc., a PEZA-registered corporation that never commenced operations. While SMI-Ed paid taxes at the preferential 5% rate for PEZA enterprises, the Court of Tax Appeals ruled it was not entitled to PEZA incentives and instead owed capital gains tax of 6% on the sale of its assets, re

Author

reseljan

Language

EN