Taxpayer's failure to appeal to the Secretary of Justice

A taxpayer's failure to appeal to the Secretary of Justice within 30 days from the effectivity of a revenue ordinance bars the subsequent protest and/or claim for refund on the ground of its invalidity. Such failure is fatal to the taxpayer's claim, even if other taxpayers have questioned the same ordinance with the Secretary of Justice. As long as the revenue ordinance has not been declared to be invalid with finality, the taxpayer who did not earlier question the same before the Secretary of Justice may not assail it in a subsequent protest and/or claim for refund. (Jardine Davies Insurance Brokers, Inc. v. Aliposa, G.R. No. 118900, February 27, 2003)

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