Practice question
A taxpayer owes local property tax but asserts a separate payment claim against the national government. He says all government units are interchangeable mutual debtors for set-off. Which is best under Francia?
- The asserted separate national claim does not automatically compensate the local tax; the entities and general tax rule matter
- Every government obligation is automatically the same debt
- Only the amount of paper filed matters
- Any national claim abolishes local taxes
- The taxpayer may declare all units one debtor
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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