Podcasts · Supreme Court Ph Podcast
EPISODE 107: Tax Refunds: Wrong Collections, Wrong Time
· 24 min
Episode EPISODE 107: Tax Refunds: Wrong Collections, Wrong Time
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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