Practice question
A company timely protests a valid assessment, pays it to obtain a business permit, and then receives denial of its protest. It waits four months before suing for refund, relying solely on the fact that two years from payment has not elapsed. Assume no exceptional circumstance. What is the decisive problem under Cosmos?
- Payment automatically ended every dispute on the merits
- The refund label does not displace the thirty-day judicial deadline for the protested assessment
- Two years is always the only relevant period
- A paid assessment can never be refunded
- Obtaining a permit removes all court jurisdiction
Legal references
- RA7160, Section195: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- City of Manila v. Cosmos Bottling, G.R.196681, June27 2018: https://lawphil.net/judjuris/juri2018/jun2018/gr_196681_2018.html
Answer this question in flashcards to review your response and continue practicing.