Practice question
When does the community tax ordinarily accrue for an existing covered taxpayer under 161?
- January 1 of each year.
- Only when a private bank grants a loan.
- Every ten years on an unspecified date.
- Only upon sale of all property.
- Only after the taxpayer requests a certificate.
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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