UNITED COCONUT PLANTERS BANK, SUBSTITUTED BY LAND BANK OF THE PHILIPPINES, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 204687
- Promulgated: 2023-04-24
- Ponente: SINGH, J.
Keywords
Section 76 NIRC of 1997, Section 58 (D) NIRC of 1997, Section 204 (C) NIRC of 1997, Section 229 NIRC of 1997, Rule 45 Rules of Court, irrevocability rule, strictissimi juris, expressio unius est exclusion alterius, tax refund, tax credit certificate, unutilized creditable withholding taxes, income tax, Petition for Review on Certiorari, creditable withholding taxes, taxable income, Annual Income Tax Return (ITR), tax credit, tax exemption, burden of proof, jurisdiction