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Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.

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Apr 10, 2019 tax refund tax credit cir inaction prescriptive period cta jurisdiction withholding tax

Tax Refund Claims: Timely Filing and the Commissioner's Inaction

The Supreme Court clarifies when taxpayers may seek judicial tax refund claims despite the Commissioner's inaction, and the two-year prescriptive period.