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NATIONALITY OF CORPORATIONS
By: Atty. Nica Gasapo on February 4,2021. The 1987 Philippine Constitution has set forth requirements a corporation must meet before involving…
RECENT CTA DECISIONS ON REFUNDS OF ERRONEOUSLY COLLECTED TAXES
By: Atty. Euney Marie Mata-Perez on January 28,2021. To claim a refund for an erroneously or illegally collected tax, Section…