Practice question
A taxpayer’s only Section 196 administrative refund claim is filed after the applicable two-year period has already expired, with no exceptional circumstance. It argues that administrative filing alone creates a fresh two-year court period. Which response is best?
- The filing does not create a fresh statutory period or cure the expired judicial remedy
- Every claim restarts the period indefinitely
- The treasurer may repeal Section 196 by acknowledging receipt
- A claim is timely merely because it is written
- No refund claim has any time limit
Legal references
- RA7160, Section196: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
Answer this question in flashcards to review your response and continue practicing.