Practice question
A taxpayer pays a local tax without any assessment notice and later discovers that the collection was illegal. It files a proper written refund claim with the local treasurer. The treasurer remains silent while the two-year judicial period approaches expiry. What does Cosmos explain?
- The taxpayer must wait forever for a decision
- The judicial period is automatically suspended by every administrative claim
- The treasurer has a universal ninety-day NIRC decision period
- No court action is ever available
- The taxpayer cannot be required to await a decision until the judicial claim becomes time-barred
Legal references
- RA7160, Section196: 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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