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Tax Refund Claim: ITR Requirements by Darrel John Sombilon is a document available to read on EtoBox.

1) Petitioner Winebrenner & Iñigo Insurance Brokers filed a claim for refund of excess corporate income tax paid in 2003. The Commissioner of Internal Revenue (CIR) denied the claim because petitioner did not submit its quarterly income tax returns for 2004 to prove the excess tax was not used in that year. 2) The Court of Tax Appeals denied the claim for the same reason. However, the Supreme Court ruled that presenting quarterly returns for the subsequent year is not required to prove a claim for refund.

Author

Darrel John Sombilon

Language

EN