Practice question
A Section 252 protest is finally decided in the taxpayer's favor. What treatment does Section 252(c) provide for the successfully protested amount?
- The treasurer may keep it as a personal fee
- It is automatically donated to the assessor
- It can never be recovered
- The taxpayer loses every future credit
- It is refunded or applied as a credit against existing or future tax liability
Legal references
- RA7160, Sections22(c),192,206,226,231,252–253 and276–277: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- Pisón v. City of Iloilo, GR272170, January28 2026, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70361
- National Power Corp. v. Provincial Government of Bulacan, GR207140, January30 2023, main decision: https://lawphil.net/judjuris/juri2023/jan2023/gr_207140_2023.html
Answer this question in flashcards to review your response and continue practicing.