Practice question
An LGU pursues authorized administrative and judicial business-tax remedies at the same time. Explain why permission to use both does not permit duplicate recovery.
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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