Practice question
A taxpayer has both a receipt marked paid under protest and a separate written protest. Explain the functions of the two and why neither should be assumed to replace the other.
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections231,252–253.
- Pison v City of Iloilo GR272170 January28,2026 MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70361 MAIN distinction between factual assessment disputes and legal authority.
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