Practice question
What standard ordinarily governs proof of an erroneous-payment refund under Sonoma Services?
- Proof beyond reasonable doubt
- Preponderance of evidence
- Proof by rumor
- No evidence
- An irrebuttable presumption
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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