tax refund thing and back pay

good day! may questions lang ako about tax refund, yung asawa ko po nagresign sa company niya last nov 2012, nagtrabaho cya dun for more than 10 years, then hindi niya natapos yung 1 whole year before magdeclare ng tax, ask ko if makakakuha sya tax refund dun sa ilang months na nkaltasan sya sa sahod ng withdolding tax? and actually wla din cya natanggap na back-pay.

thanks po!

Let me clear. Tax refund and Backpay are two different things.

Payment of witholding tax-is an obligation of every citizen towards the government, specially, when such citizen derived income therein.

Backpay- is an obligation of an EMployer towards his/her employee, whenever the employee was dismissed from work without valid causes as provided under the labor code.

As to your question. HInde na ma refund yung binayad/kinaltas sa sahod nya in form of witholding tax, UNLESS,:

1.SOBRA ang kinaltas sa kanya based on the prevailing rate. OR
2.There is mathematical error in computing the deductions.

Other than these reasons, hinde na po ma refund yun.

Sa backpay naman, pwede nyo pong ilapit yan sa NLRC, National Labor Relation Com., para ma enforced yung claim nyo na backpay/backwages against the employer. And as far as i know, backwages/backpay are no longer subject to tax.