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Commissioner of Internal Revenue Vs. Smart Communication, Inc.

COMMISSIONER OF INTERNAL REVENUE, Petitioner, versus SMART COMMUNICATION, INC., Respondent

G.R. No. 179045-46 | 2010-08-25

D E C I S I O N


DEL CASTILLO, J.:

The right of a withholding agent to claim a refund of erroneously or illegally withheld taxes comes with the responsibility to return the same to the principal taxpayer.

This Petition for Review on Certiorari under Rule 45 of the Rules of Court seeks to set aside the Decision[1] dated June 28, 2007 and the Resolution[2] dated July 31, 2007 of the Court of Tax Appeals (CTA) En Banc.

Factual Antecedents

Respondent Smart Communications, Inc. is a corporation organized and existing under Philippine law. It is an enterprise duly registered with the Board of Investments.

On May 25, 2001, respondent...