Practice question
Under current Section 229, does the prohibition on a premature refund suit depend on whether the tax was paid under protest?
- No; the prescribed administrative process applies whether or not payment was under protest
- Yes, protest abolishes every waiting period
- Yes, only protested payments can be refunded
- Only cash payments have deadlines
- Only individuals must claim administratively
Legal references
- RA11976, Sections31-32, current NIRC204(C) and229: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html
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