Practice question
Distinguish issuance of a community-tax certificate under 162 from proof of substantive annual tax liability. Address a nonsubject person payingPHP1.
Legal references
- RA7160, LGC Sections139,145-146,150,157-163 and252-253: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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