G.R. No. 149636 - Commissioner of Internal Revenue vs. Bank of Commerce

Ask AI

G.R. No. 149636: Commissioner of Internal Revenue vs. Bank of Commerce

Getting related questions...
What do you want to know about the case?
Your conversations and searches stay on your device. We do not store or track your activity on our servers. To know more about our privacy commitment see jur.ph/privacy Ask AI provides quick answers grounded in full case texts to avoid mistakes. Always verify with the original text.

Ask AI

Title Supreme Court: Commissioner of Internal Revenue vs. Bank of Commerce

Case: G.R. No. 149636

Decision Date: Jun 8, 2005

Bank of Commerce overpaid GRT, claimed refund arguing final withholding tax excluded from gross receipts; Supreme Court ruled the tax is part of gross receipts, refund denied.

final withholding tax

taxable gross receipts

gross receipts tax

Long 28 min

1.7x of typical case length

END