Practice question
A taxpayer refuses an otherwise lawful due tax because a pending refund claim has not yet been granted. Which is best under Philex?
- The pending claim does not itself authorize postponing payment
- Every pending claim suspends all taxes
- Only the taxpayer’s preferred schedule controls
- Refund applications automatically cancel assessments
- The taxpayer becomes the collector
Legal references
- https://lawphil.net/judjuris/juri1988/feb1988/gr_l-28896_1988.html — CIR v. Algue, Inc., G.R. No. L-28896, February 17, 1988, main opinion
- https://lawphil.net/judjuris/juri1998/aug1998/gr_125704_1998.html — Philex Mining v. CIR, G.R. No. 125704, August 28, 1998, main opinion
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