3 requisites to petition refund in CWT

Filed within 2 years from payment of tax

Income received was declared as part of gross income
Withholding is proved by statement issued by payee.

~~~~~~CASES!!!!~~~~~~
BIR Ruling No. 1211-2018 dated September 28, 2018
BIR Ruling No. 522-2017 dated November 7, 2017
RMO No. 26-2018 dated May 24, 2018
RMC No. 96-2018 dated November 26, 2018
Certificate of Tax Exemption no. 624-2017 dated December 18, 2017
Certificate of Tax Exemption no. 527-2017 dated November 17, 2017
BIR Ruling No. 123-2018 dated February 2, 2018
BIR Ruling No. 453-2018 dated March 12, 2018
BIR Ruling No. 1062-2018 dated May 24, 2018
BIR Ruling No. 824-2018 dated May 17, 2018
BIR Ruling No. 335-2017 dated July 4, 2017
RMO No. 32-2018 dated July 6, 2018, as amended by RMO No. 34-2018 dated July 24,
2018