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Philippine Bar review · Question

Practice question: Refund or Credit

Essay Hard Jurisprudence

Practice question

A standalone refund claimant files its written local-treasurer claim near the two-year deadline. Explain why a universal sixty-day waiting rule is mistaken.

Legal references

  • Local Government Code, RA 7160, Sections 196, 198-199 and 234: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
  • Jose v. Tigerway Facilities and Resources, Inc., G.R. No. 247331, February 26, 2024, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/69421
  • City of Manila v. Cosmos Bottling Corporation, G.R. No. 196681, June 27, 2018, main decision: https://lawphil.net/judjuris/juri2018/jun2018/gr_196681_2018.html

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