Practice question
Under section 252, what must accompany payment to preserve the statutory payment-under-protest procedure?
- Only an oral statement to a neighbor
- Only a social-media post
- Only a letter to a bank
- Annotation that payment is under protest and a written protest within thirty days from payment
- No further act of any kind
Legal references
- https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html — RA 7160, sections 226–231 and 252
- https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html — RA 12001, sections 14, 35 and 38
- https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70361 — Pisón v. City of Iloilo, G.R. No. 272170, January 28, 2026, main opinion
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