Practice question
What administrative step does LGC Section 196 require before maintaining a court proceeding to recover an erroneously or illegally collected local tax?
- A verbal complaint only to any employee
- A written claim for refund or credit filed with the local treasurer
- An automatic appeal to the BIR
- A request to the taxpayer’s bank to reverse a transfer
- A newspaper advertisement
Legal references
- RA7160, Section196: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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