Practice question
Under Section 195, where does the taxpayer pursue the statutory judicial challenge after denial or prescribed inaction on a protest?
- Automatically in the Supreme Court as the first forum
- In a private arbitral forum chosen unilaterally
- Only with the Bureau of Customs
- In the court of competent jurisdiction
- Only in the local treasurer’s office forever
Legal references
- RA7160, Section195: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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