Practice question
What words must be annotated on the tax receipts under Section 252(a)?
- Payment waived
- Paid under protest
- Permanently exempt
- Private settlement completed
- Assessment automatically cancelled
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
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