Practice question
A taxpayer timely protests a valid local-business-tax assessment. It receives a denial. Under Section 195, what is the next statutory judicial period?
- Two years after denial in every case
- 60 days after payment
- An unlimited period
- 30 days from receipt of denial to appeal to the court of competent jurisdiction
- One year after the next business permit
Legal references
- RA7160, Section195: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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