G.R. No. 181459 - Commissioner of Internal Revenue vs. Manila Electric Co.

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G.R. No. 181459: Commissioner of Internal Revenue vs. Manila Electric Co.

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Title Supreme Court: Commissioner of Internal Revenue vs. Manila Electric Co.

Case: G.R. No. 181459

Decision Date: Jun 9, 2014

MERALCO sought a tax refund for withholding taxes paid on interest to NORD/LB, a tax-exempt entity. The Supreme Court granted partial refund for claims within the two-year prescriptive period but denied older claims due to prescription.

tax refund

tax credit

prescription

Standard 18 min

1.1x of typical case length

END