Practice question
Before filing a standalone Section 196 action in the proper court, a taxpayer has made no written refund or credit claim to the local treasurer. Which procedural objection directly follows from Section 196?
- The court must refund automatically
- A newspaper letter necessarily substitutes for every administrative filing
- The statutory administrative prerequisite has not been satisfied
- The tax automatically becomes a criminal fine
- The taxpayer may choose any court solely by agreement
Legal references
- RA7160, Section196: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
Answer this question in flashcards to review your response and continue practicing.