Practice question
An LGU validly authorizes officials to settle a particular litigated assessment within defined monetary limits. The signed agreement instead also releases unrelated future assessments never covered by the authorization. The taxpayer relies solely on the officials’ signatures. Which is correct?
- The signatures do not establish authority for the additional future-tax concession
- Authorization for one case necessarily covers every future tax
- All revenue authority becomes unlimited once litigation starts
- Private consent expands the sanggunian’s authorization automatically
- The future release is valid merely because it reduces paperwork
Legal references
- Guialani v CA GR221253-54 and consolidated cases April26,2021 MAIN: https://lawphil.net/judjuris/juri2021/apr2021/gr_221253-54_2021.html MAIN legislative relief, settlement and authorization.
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections132 and192.
- RA12001 Real Property Valuation and Assessment Reform Act: https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html Section30.
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