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Philippine Bar review · Topic

Remedies of LGUs

Explore Remedies of LGUs in Assessment and Collection of Local Taxes for the Philippine Bar. Browse subtopics and published practice questions, then take a…

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Practice questions

  1. Which pair describes the principal civil remedies for delinquent local taxes under section 174 of the Local Government … Multiple Choice Easy
  2. Under section 174, distraint principally reaches which property? Multiple Choice Easy
  3. May an LGU pursue both administrative and judicial remedies for a delinquent local tax under section 174? Multiple Choice Easy
  4. Before consummation of the sale of distrained business equipment, the taxpayer pays all proper charges to the officer c… Multiple Choice Medium
  5. A lawful distraint sale produces more than the entire tax claim and authorized expenses. What must happen to the surplu… Multiple Choice Medium
  6. An LGU holds a final, enforceable local business-tax delinquency. It files a timely collection suit and, complying with… Multiple Choice Hard
  7. A duly conducted distraint sale leaves part of a local business-tax delinquency unpaid. Another distrainable asset of t… Multiple Choice Hard
  8. Identify the civil remedies available to an LGU for a delinquent local business tax and explain whether they are mutual… Essay Medium
  9. Explain what happens to distrained goods when all proper charges are paid before consummation of the sale, and to surpl… Essay Medium
  10. An LGU levies land to collect a final local business-tax delinquency. Explain why the selected asset does not itself ma… Essay Medium
  11. Which property is expressly exempt under Section185? Multiple Choice Easy
  12. Under Section175(c), a distraint sale cannot occur earlier than which interval after the prescribed notice and publicat… Multiple Choice Easy