https://www.grantthornton.com.ph/insights/articles-and-updates1/lets-talk-tax/reclaiming-excess-creditable-withholding-taxes-new-guidance-on-the-irrevocability-rule-the-two-year-processing-period-for-cwt-and-refund-filing-procedure/ Grant Thornton Philippines en 2026-10-13 Reclaiming excess creditable withholding taxes: New guidance on the irrevocability rule, the two-year processing period for CWT, and refund filing procedure