Practice question
A taxpayer makes a payment without protest and later discovers it was not legally due. It timely invokes the current general refund procedure. The CIR argues the absence of a contemporaneous protest alone bars judicial recovery. Which is correct?
- A protest is always indispensable
- Section 229 permits recovery with or without payment under protest, subject to its other requirements
- Every unprotested payment becomes a gift
- The taxpayer must instead use a criminal appeal
- No administrative claim is required
Legal references
- RA11976, Sections31-32, current NIRC204(C) and229: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html
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