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What is Tax Refund Dispute: Paseo Realty Case about?

Petitioner Paseo Realty seeks a refund of P54,104 in creditable taxes withheld in 1989. The Court of Appeals dismissed the petition, finding that petitioner had already elected to apply the total P172,447 in credit, including the P54,104, against its 1990 tax liability. Petitioner argues it did not actually apply the P54,104 to 1990 taxes. The Supreme Court must determine if petitioner is entitled to a refund or if the credit was properly applied to the subsequent year.

Author

Hey it's Raya

Language

EN