Practice question
Explain the relationship between the administrative and judicial stages of a standalone Section 196 refund claim.
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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