Practice question
Under China Banking, what substantive contents make a written local-tax protest effective?
- The taxpayer’s objection to the assessment and the reasons for it
- The words formal protest without any objection
- Only a request for a blank tax form
- Only a change of mailing address
- Only a complimentary greeting to the treasurer
Legal references
- China Banking v City Treasurer GR204117 July1,2015 MAIN: https://lawphil.net/judjuris/juri2015/jul2015/gr_204117_2015.html MAIN Protest validly filed.
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