Practice question
Why do the substance of the notice and the substance of the taxpayer’s claim matter more than their captions?
Legal references
- 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
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