Perlas-Bernabe

FACTS: Respondent on 23 December 2011 filed a petition for corporate rehabilitation pursuant to R.A. No. 10142. In connection thereto, the Rehabilitation Court issued a Commencement Order, which, inter alia, declared respondent to be under corporate rehabilitation; suspended all actions or proceedings, in court or otherwise, for the enforcement of claims against it; prohibited it from making any payment of its liabilities except as may be provided under R.A. No. 10142; and directed the BIR to file and serve on respondent its comment or opposition to the petition, or its claims against it. Despite the Commencement Order, Misajon, et.al., sent respondent…

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FACTS: On 15 October 2008, respondent filed an application for relief from double taxation before the International Tax Affairs division of the BIR to confirm that the redemption of respondent’s preferred shares owned by an American company was not subject to Philippine income tax. Nonetheless, respondent still withheld and remitted 15% final withholding tax (FWT) to the BIR on 03 November 2008. On 21 October 2010, respondent filed an administrative claim for refund or issuance of tax credit certificate (TCC) before the BIR. On 03 November 2010, it filed a judicial claim by way of petitioner for review before the…

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