 | Philippines - 2000 - 840 lapas
...protest or duress. In any case, no such suit or proceedings sliall be begun after the expiration of tioo years from the date of payment of the tax or penalty...regardless of any supervening cause that -may arise after '•• .04 FORA 957 (1901V 12 205 SCRA 184 (1992). i3Napocor vs. Province of Albay, 186 SCRA 198 (1090... | |
 | United States. Court of Claims - 1932 - 834 lapas
...instant case the disallowance was within the two-year period. The statute, however, also provides that " no such suit or proceeding shall be begun * * * after the expiration of five years from the date of the payment of such tax, penalty, or sum," and the question arises as to... | |
 | United States. Internal Revenue Service - 1934 - 64 lapas
...decision therein, disallowing the claim in whole or in part. Nor shall any such suit or proceeding be begun after the expiration of two years from the date of payment of such tax, penalty, or interest, unless such suit or proceeding is begun within two years after the... | |
 | Philippines - 1945 - 1064 lapas
...may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress. In any case, no such suit or proceeding shall be begun...years from the date of payment of the tax or penalty. SEC. 307. Action to contest forfeiture of chattel. — In case of the seizure of personal property... | |
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... until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue. 