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Showing 1–11 of 11 articles for “creditable withholding tax”

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Jul 15, 2024 tax-refund creditable-withholding-tax bir cta income-declaration

Proving Income Declaration for Creditable Withholding Tax Refunds in the Philippines

The Supreme Court clarifies how taxpayers can prove income declaration for creditable withholding tax refund claims, easing documentary requirements.

May 11, 2021 creditable withholding tax construction contracts ciac arbitration tax disputes supreme court

Navigating Creditable Withholding Tax Disputes in Construction Contracts: Insights from a Landmark Supreme Cou

A Supreme Court ruling clarifies when withholding agents may deduct creditable withholding tax and the limits of judicial review of CIAC arbitral awards.

May 11, 2021 construction arbitration ciac creditable withholding tax dispute resolution supreme court philippines

Construction Dispute Arbitration in the Philippines: Lessons from a Landmark Supreme Court Ruling

The Supreme Court clarifies judicial review limits for CIAC construction arbitration awards and the proper application of creditable withholding tax.

Mar 13, 2019 tax refund creditable withholding tax cwt income tax return cir bir

Proof in Tax Refund Claims: Annual ITR Suffices, Quarterly Returns Not Mandatory

The Supreme Court clarifies that presenting quarterly ITRs is not required to prove a claim for refund of excess creditable withholding taxes.

Jan 28, 2015 tax-law creditable-withholding-tax tax-refund bir cta section-76-nirc

Tax Refund Claims: Proving Excess Creditable Withholding Tax Without Quarterly ITRs

Supreme Court rules quarterly ITRs of succeeding year are not indispensable in proving excess creditable withholding tax refund claims.

Jan 14, 2015 tax refund withholding tax bir corporate tax cta tax credit

Refund of Excess Withholding Taxes: Proving Entitlement Under Philippine Law

Philippine Supreme Court ruling on refund of excess creditable withholding taxes, the two-year prescriptive period, and evidence required.

Sep 29, 2014 tax refund withholding tax cir philippine national bank court of tax appeals bir

Unraveling Tax Refund Claims: The Weight of Withholding Tax Certificates

The Supreme Court clarifies when creditable withholding tax certificates suffice to prove a tax refund claim, and why actual remittance need not be shown.

Oct 16, 2013 tax law tax refund withholding tax bir court of tax appeals substantiation

Substantiate Tax Refund Claims with Withholding Tax Certificates: Key Lessons from CIR v. TeaM Philippines

Philippine Supreme Court ruling on the substantiation requirements for tax refund claims, focusing on the evidentiary value of creditable withholding tax certificates.

Jan 19, 2011 tax refund creditable withholding tax tax credit cir asian transmission corporation

Unutilized Creditable Withholding Tax: Proving Claims for Refund or Tax Credit

The Supreme Court clarifies what a taxpayer must prove to claim a refund of unutilized creditable withholding taxes, and what need not be proven.

Jan 21, 2009 tax refund creditable withholding tax cir court of tax appeals income tax bir

Refund of Creditable Withholding Taxes: Proving Entitlement and Accurate Income Declaration

Philippine Supreme Court ruling on claiming tax refunds for creditable withholding taxes and the importance of accurate income declaration.

Mar 27, 2007 tax refund creditable withholding tax bir form 1743.1 documentary requirements banco filipino supreme court

Tax Refund Claims: Strict Compliance With Documentary Requirements for Creditable Withholding Taxes

Philippine Supreme Court ruling on strict documentary requirements for tax refund claims involving creditable withholding taxes, citing Banco Filipino case.