Practice question
Is a prior assessment notice invariably required before Section 196 can apply?
- Yes, even where no assessment was ever issued
- Yes, because voluntary payments can never be erroneous
- Yes, whenever the taxpayer is a corporation
- No; the refund remedy can apply without a prior assessment
- Yes, whenever payment was made electronically
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
- Jose v. Tigerway Facilities, G.R.247331, February26 2024: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/69421
Answer this question in flashcards to review your response and continue practicing.