A proposed approach to streamline the imposition of interest in tax refund cases
When one owes money to another, it is usual to pay interest. But when the government owes money to a taxpayer for exacting a tax it has erroneously or illegally collected, interest is generally not imposed. Jurisprudence has provided two rules on this subject: (1) that the govemment is not obliged t...
| Published in: | Philippine Law Journal Vol. 95, no. 1 (Mar. 2022), 87-129 |
|---|---|
| Format: | Article |
| Published: |
2022
|
| Subjects: |