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Philippine Bar review · Question

Practice question: Grounds, Requisites, and Period for Filing a Claim for Refund or Tax Credit Certificate

Multiple Choice Easy Jurisprudence

Practice question

Under Sonoma Services, what doctrine supports recovery of a tax payment that was not legally due?
  1. Solutio indebiti
  2. Automatic legislative donation
  3. Punitive forfeiture
  4. A private tax exemption
  5. Double jeopardy

Legal references

  • CIR v. Sonoma Services, Inc., G.R. No.263916, August 18, 2025, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70108

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