Practice question
Without a valid assessment, a taxpayer files a proper Section 196 written claim and sues the next day within two years. Must it invariably wait sixty days after the refund claim?
- Yes, every refund has that waiting period
- No refund suit is possible
- Only a denial permits suit
- No; the standalone section supplies no universal sixty-day decision period
- The written claim automatically proves the merits
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
- City of Manila v. Cosmos Bottling Corporation, G.R. No. 196681, June 27, 2018, main decision: https://lawphil.net/judjuris/juri2018/jun2018/gr_196681_2018.html
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