TULLETT PREBON (PHILIPPINES), INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 257219
- Promulgated: 2024-07-15
- Ponente: DIMAAMPAO, J.
Keywords
Section 204 NIRC, Section 229 NIRC, Revenue Regulation No. 2-98 Section 2.58.3(C), Rule 45 Rules of Court, RA 8424 Section 267, Preponderance of Evidence Standard in Tax Refund Claims, Findings of Fact of the CTA accorded Highest Respect, Tax Refunds are Strictly Construed, Tax Refund Claim, Creditable Withholding Tax (CWT), Excess and Unutilized CWT, Petition for Review on Certiorari, Tax Credit Certificate (TCC), Annual Income Tax Return (ITR), Bureau of Internal Revenue (BIR), Commissioner of Internal Revenue (CIR), Court of Tax Appeals (CTA), Judicial Claim for Refund, Administrative Claim for Refund, Gross Income