Professional Documents
Culture Documents
Phil. Guaranty Co., Inc, vs. Commissioner of Int. Rev.
Phil. Guaranty Co., Inc, vs. Commissioner of Int. Rev.
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11/30/22, 1:27 PM SUPREME COURT REPORTS ANNOTATED VOLUME 013
776
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11/30/22, 1:27 PM SUPREME COURT REPORTS ANNOTATED VOLUME 013
1953
Gross premium per investigation P
............................. 768,580.00
Withholding tax due thereon at 24% 184,459,00
.......................
25% surcharge 46,114.00
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11/30/22, 1:27 PM SUPREME COURT REPORTS ANNOTATED VOLUME 013
.....................................................
Compromise for non-filing of withholding
income tax return
................................................... 100.00
TOTAL AMOUNT DUE &
COLLECTIBLE
P
............................................ 230,673.00
778
1954
Gross premium per investigation P780,880.68
..........................
Withholding tax due thereon at 24% ... P184,411.00
25% surcharge P 46,853.00
.......................................................
Compromise for non-filing of withholding
income tax return
........................................... 100.00
TOTAL AMOUNT DUE &
COLLECTIBLE
.............................................. P234,364.00
779
_______________
780
_______________
781
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11/30/22, 1:27 PM SUPREME COURT REPORTS ANNOTATED VOLUME 013
returned and paid in the same manner and subject to the same
conditions as provided in that section.”
_______________
782
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11/30/22, 1:27 PM SUPREME COURT REPORTS ANNOTATED VOLUME 013
783
Decision affirmed.
_____________
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