Practice question
A taxpayer pays an internal revenue tax without writing 'under protest' on the receipt, then timely establishes that the tax was erroneously collected and otherwise meets the current applicable refund requirements. Does absence of a payment protest alone defeat recovery under Section 229?
- No; the provision allows the suit whether or not payment was under protest or duress
- Yes, every national refund requires that annotation
- Yes, the RPT protest rule automatically governs every NIRC refund
- Yes, an ordinary payment is always a gift
- Yes, only the collector may identify an error
Legal references
- RA11976 Sections31–32, amending NIRC204(C) and229: https://lawphil.net/statutes/repacts/ra2024/ra_11976_2024.html
- BIR RR5-2024, EOPT refund implementation: https://bir-cdn.bir.gov.ph/BIR/pdf/RR%205-2024%20(final).pdf
- RA9282, CTA appeal period: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
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