Practice question
An owner paid PHP200,000 RPT and properly protested a disputed PHP80,000 portion. The final decision establishes an overassessment of PHP30,000 only. No other refund basis exists. The owner demands all PHP200,000 solely because payment was protested. Which is best?
- The established refundable or creditable amount must follow the favorable determination, not automatically the entire payment.
- Every protest automatically makes every tax payment refundable in full.
- A favorable partial decision necessarily awards the property's market value.
- No refund can ever follow a partial reduction.
- The owner may select any amount without evidence.
Legal references
- RA7160, LGC Sections139,145-146,150,157-163 and252-253: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- NFA v. City Government of Tagum, G.R.261472, May21,2024, EN BANC MAIN decision, realty-tax remedies: https://lawphil.net/judjuris/juri2024/may2024/gr_261472_2024.html
- RA12001, Real Property Valuation and Assessment Reform Act: https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html
Answer this question in flashcards to review your response and continue practicing.