Under the National Internal Revenue Code, as amended (Tax Code), filing a claim for refund/issuance of tax credit certificate (TCC) is one of the options available for corporate taxpayers with excess ...
Large taxpayers, take heed: BIR is no longer interested in your excess baggage. Revenue Regulation No. 02-2015 seems to be BIR’s way of telling large taxpayers to stop hauling in boxes and boxes of ...
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