Practice question
A tax law expressly permits a particular credit, and a taxpayer satisfies all statutory issuance and application requirements. The collector rejects it solely by saying compensation is always forbidden. Which is best?
- The general doctrine repeals every tax-credit statute
- A specific lawful credit mechanism must be applied on its own terms; it is not the same as an unauthorized unilateral offset
- All claimed credits are automatically valid
- Only private set-off rules ever matter
- The taxpayer may extend the credit to any tax without legal limits
Legal references
- https://lawphil.net/judjuris/juri1988/jun1988/gr_l-67649_1988.html — Francia v. IAC, G.R. No. L-67649, June 28, 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
- https://lawphil.net/judjuris/juri1963/jun1963/gr_l-18994_1963.html — Domingo v. Garlitos, G.R. No. L-18994, June 29, 1963, main opinion
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