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Philippine Bar review · Question

Practice question: Payment Under Protest; Exceptions

Essay Medium Jurisprudence

Practice question

The treasurer has not decided a timely Section252 protest within sixty days. The taxpayer claims silence conclusively awards a refund. Explain the statutory consequence.

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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