Practice question
Explain why the overpayment amount, procedural compliance and interest are separate issues in a local-tax refund case.
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
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