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CIR V P&G PDF

27 Pages·2016·English
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by ['Andrea A']| 2016| 27 pages| English

About CIR V P&G

This document is a Supreme Court of the Philippines resolution regarding a tax refund claim filed by Procter & Gamble Philippine Manufacturing Corporation (P&G-Phil) for taxes withheld on dividends paid to its parent company, Procter & Gamble Co., Inc. (USA) (P&G-USA). The Court addresses whether P&G-Phil has the capacity to bring the refund claim, given it was the withholding agent, and examines the relevant tax code provisions regarding a taxpayer's ability to file a refund claim. The Court ultimately finds P&G-Phil is a proper party to file the claim as the withholding agent, as it is considered a "taxpayer" under the code by virtue

Detailed Information

Author:['Andrea A']
Publication Year:2016
Pages:27
Language:English
Format:PDF
Price:FREE
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