Practice question
An LGU obtains lawful partial payment through administrative collection and continues its timely court action for the entire original local-tax amount without crediting that payment. Which is correct?
- Concurrent remedies do not authorize collecting the same paid amount twice
- Using two remedies creates two independent identical debts
- Every partial payment is merely a donation
- The court must disregard all payment evidence
- A levy always increases the principal debt by the amount recovered
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections174,266 and270.
- RA9282 amending RA1125: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html Section7, national collection versus local tax appellate jurisdiction.
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