TAXATION LAW II | City Treasurer of Manila v. Philippine beverage Partners Inc. G.R. No. 233556, September 11, 2019

City Treasurer of Manila v. Philippine beverage Partners Inc. 

G.R. No. 233556, September 11, 2019 


A taxpayer facing an assessment issued by the local treasurer may protest it and alternatively: (1) appeal the assessment in court, or (2) pay the tax, and thereafter, seek a refund. 


The issuance of a notice of assessment is mandatory before the local treasurer may collect deficiency taxes from the taxpayer.








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