Practice question
A company pays an order of payment that, on the stipulated facts, lacks the factual and legal basis necessary to constitute a valid assessment. It later files a proper Section 196 refund claim and timely sues within the governing two-year period. The city insists that every payment order necessarily triggered Section 195 and that no refund is possible without a protest within sixty days. Which response follows Tigerway?
- Every document requesting money is conclusively a valid assessment
- An invalid assessment permanently exempts all future business activity
- Without a qualifying assessment, the refund route under Section 196 can govern; the city cannot assume the Section 195 trigger merely from the document’s title
- No local tax can ever be refunded
- The taxpayer must instead file an estate-tax return
Legal references
- Jose v. Tigerway Facilities, G.R.247331, February26 2024: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/69421
- RA7160, Section196: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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