Proof of Withholding Tax (BIR)

PROOF OF WITHHOLDING

Certificates of Final Taxes Withheld issued by the Agent Banks are sufficient evidence to establish the withholding of the taxes.

In Commissioner of Internal Revenue v. Philippine National Bank: “The certificate of creditable tax withheld at source is the competent proof to establish the fact that taxes are withheld. It is not necessary for the person who executed and prepared the certificate of creditable tax withheld at source to be presented and to testify personally to prove the authenticity of the certificates.”

Philippine Airlines, Inc. v. Commissioner of Internal Revenue, G.R. Nos. 206079-80 & 206309, January 17, 2018

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