The burden of proof to establish entitlement to a refund lies with the claimant, who must positively show compliance with the statutory requirements provided under the Tax Code.
According to existing jurisprudence [Commissioner of Internal Revenue (CIR) vs. Mirant], GR No. 171742, in claiming a refund of excess and unutilized Creditable Withholding Tax (CWT), a taxpayer is required to: 1) File the claim with the Bureau of Internal Revenue (BIR) within the two-year period from the date of payment of the tax; 2) Show on his income tax return (ITR) that the income received was declared as part of the gross income; and 3) Establish the fact of withholding via a copy of the withholding tax certificate duly issued by the withholding agent to the taxpayer showing the amount paid and the amount of tax withheld.
Jun 242015