Practice question
P900,000 was collected and P550,000 is admitted lawfully due. What established excess is potentially refundable before other conditions?
- P900,000
- P550,000
- P1,450,000
- Zero because some tax was due
- P350,000
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
Answer this question in flashcards to review your response and continue practicing.