Practice question
In Domingo v. Garlitos, the estate’s government claim was recognized and legislatively appropriated, and the court found both claims overdue, demandable, and fully liquidated. What is the sound use of the holding?
- It authorizes every pending refund to offset every tax
- It turns all taxes into optional payments
- It recognizes compensation on those established circumstances and does not automatically extend to unliquidated or ungranted claims
- It eliminates every requirement of mutuality
- It gives every taxpayer authority to make appropriations
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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