Practice question
A retailer receives a valid deficiency local-business-tax assessment and files a proper protest within sixty days. It has not paid the disputed assessment. The city argues that no Section 195 protest can be entertained until payment under protest, invoking a real-property-tax procedure. Which response follows Cosmos?
- For this local business-tax assessment, Section 195 does not require prior payment under protest as a condition of the protest
- All local taxes use exactly the same protest procedure
- Section 252 automatically replaces Section 195 for business tax
- The protest is necessarily a request for donation
- Only taxpayers who already paid may dispute any assessment
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
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