Manila, Oct. 28 -- The Court of Tax Appeals (CTA) has denied a PHP58-million refund claim by Sony Philippines Inc. representing unutilized creditable withholding taxes (CWT) in 2020.

In its 25-page decision dated Oct. 24, the CTA's Third Division affirmed the Bureau of Internql Revenue's (BIR) position that the firm failed to exhaust administrative remedies and did not provide supporting documents to show that the income from which CWT was withheld was declared in its income tax return.

The BIR also maintained that a claimant must prove the actual remittance of the alleged withheld taxes to the agency.

"(A) claimant has the burden of proof to establish the factual basis of his or her claim for tax credit or refund. This is because tax ...