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JurisprudenceG.R. NO. 155682 -

G.R. NO. 155682 - BANCO FILIPINO SAVINGS AND MORTGAGE BANK, VS. AND COMMISSIONER OF INTERNAL REVENUE.D E C I S I O N - Supreme Court E-Library

Cited Laws

RA 482RA 49RA 235,
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TL;DR — Ruling

WHEREFORE, in view of all the foregoing, Respondent is hereby ORDERED to REFUND or in the alternative to ISSUE a Tax Credit Certificate in the amount of EIGHTEEN THOUSAND EIGHT HUNDRED EIGHTY FOUR PESOS AND FORTY CENTAVOS (P18,884.40) in favor of the Petitioner, representing overpaid income tax for the year 1995. SO ORDERED.

Decision

Ruling

WHEREFORE, in view of all the foregoing, Respondent is hereby ORDERED to REFUND or in the alternative to ISSUE a Tax Credit Certificate in the amount of EIGHTEEN THOUSAND EIGHT HUNDRED EIGHTY FOUR PESOS AND FORTY CENTAVOS (P18,884.40) in favor of the Petitioner, representing overpaid income tax for the year 1995. SO ORDERED.

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