Practice question
What does Tigerway state about interest on a local-tax refund?
- Always payable from payment
- Always forbidden even if authorized
- It requires legal authorization or qualifying arbitrariness; refund entitlement alone is insufficient
- Any rate the taxpayer chooses
- An automatic doubling of the tax
Legal references
- 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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