
Show Notes
When is a tax payment considered wrongfully or illegally collected? When does the two-year period start for claiming a tax refund?
Listen to the #SupremeCourtPH Podcast with guest Court of Tax Appeals Associate Justice Marian Ivy F. Reyes-Fajardo, 2024 Bar Examiner for Commercial and Taxation Law.
Supreme Court Chief Communications Officer Atty. Mike Navallo and Justice Fajardo talk about claiming tax refunds within the context of the case of Melco Resorts Leisure Corporation v. Commission of Internal Revenue, GR No. 271261, penned by Associate Justice Ramon Paul L. Hernando, and decided by the Supreme Court First Division on April 2, 2025.
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๐๐ข๐ฏ ๐ข ๐ฑ๐ฉ๐ฐ๐ต๐ฐ๐ค๐ฐ๐ฑ๐บ ๐ฐ๐ง ๐ข ๐ฅ๐ฆ๐ข๐ต๐ฉ ๐ค๐ฆ๐ณ๐ต๐ช๐ง๐ช๐ค๐ข๐ต๐ฆ ๐ฃ๐ฆ ๐ข๐ฅ๐ฎ๐ช๐ต๐ต๐ฆ๐ฅ ๐ช๐ฏ ๐ข ๐ค๐ณ๐ช๐ฎ๐ช๐ฏ๐ข๐ญ ๐ค๐ข๐ด๐ฆ ๐ธ๐ฉ๐ฆ๐ฏ ๐ต๐ฉ๐ฆ ๐ฐ๐ณ๐ช๐จ๐ช๐ฏ๐ข๐ญ ๐ธ๐ข๐ด ๐ฏ๐ฆ๐ท๐ฆ๐ณ ๐ฑ๐ณ๐ฆ๐ด๐ฆ๐ฏ๐ต๐ฆ๐ฅ ๐ช๐ฏ ๐ค๐ฐ๐ถ๐ณ๐ต? Listen to the #SupremeCourtPH Podcast with guest Judge Janice L. Andrade-Udarbe, Presiding Judge of the Regional Trial Court, Branch 57, Lucena City, Quezon, and Acting Presiding Judge of Pasig City RTC Branch 161. Judge Andrade-Udarbe is also Professorial Lecturer at the Philippine Judicial Academy, an MCLE Lecturer, a law professor, Bar reviewer, and author of law books. Supreme Court Chief Communications Officer Atty. Mike Navallo and Judge Andrade-Udarbe discuss the admissibility of duplicates or photocopies as court evidence within the context of the case of ๐๐ฆ๐ฐ๐ฑ๐ญ๐ฆ ๐ฐ๐ง ๐ต๐ฉ๐ฆ ๐๐ฉ๐ช๐ญ๐ช๐ฑ๐ฑ๐ช๐ฏ๐ฆ๐ด ๐ท. ๐ ๐ฃ๐ฐ ๐๐ข๐ด๐ต๐ช๐ฎ๐ฐ๐ด๐ข, G.R. No. 265758. This Decision was penned by Chief Justice Alexander G. Gesmundo and promulgated by the Supreme Court First Division on February 3, 2025.
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