Prohibition on Compensation and Set-off

This topic has no further subtopics. Explore its practice questions below.

1. What is the general rule on setting off taxes against a taxpayer’s claim against government?
2. Why are taxes not treated simply as ordinary contractual debts for compensation?
3. What did Philex reject as a sufficient basis for unilateral nonpayment?
4. A taxpayer owes local property tax but asserts a separate payment claim against the national government. He says all go…
5. A company files a disputed P3 million refund claim and simply deducts it from a separate due tax without any applicable…
6. In Domingo v. Garlitos, the estate’s government claim was recognized and legislatively appropriated, and the court foun…
7. A tax law expressly permits a particular credit, and a taxpayer satisfies all statutory issuance and application requir…
8. Explain the general prohibition on tax compensation and its rationale.
9. Distinguish a pending refund claim, an authorized tax credit, and the established compensation circumstances in Domingo.
10. A taxpayer relies on a contested claim against the government to stop paying a due tax. What analysis is required befor…
11. Which tax does amended Section 204(C) expressly exclude from application of a valid tax credit certificate?
12. For application of a tax credit certificate under Section 204(C), whose qualifying tax liability must it address?