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Mitsubishi Tax Refund Case Summary by Joshua Erik Madria is a document available to read on EtoBox.

The Supreme Court reversed the CTA En Banc decision and reinstated the CTA Division ruling, finding Mitsubishi entitled to a tax refund. Mitsubishi paid taxes for a project that were assumed by the Philippine government through an exchange of notes with Japan. The exchange of notes bound the Philippines to pay taxes for Japanese contractors on the project. While an administrative issuance said to claim refund from the project agency, the tax code requires erroneously collected taxes to be refunded by the BI

Author

Joshua Erik Madria

Language

EN