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Month: July 2022

COURT OF TAX APPEALS DECISIONS December 2021

July 25, 2022

COURT OF TAX APPEALS DECISIONS December 2021   REFUND OF UNUTILIZED CREDITABLE WITHHOLDING TAX In filing a claim for refund or credit of creditable withholding tax, compliance with the following must be met: The claim for refund must be filed within the two-year prescriptive period. The administrative and judicial remedy

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BIR RULINGS

July 18, 2022

BIR RULINGS Sale of house and lot under economic and low-cost housing project of a company duly registered with the Board of Investments under Executive Order (EO) No. 226 is exempt from income tax and creditable withholding tax on its income received directly in connection with the mentioned project. The tax

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