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Philippine Bar review · Question

Practice question: Compromise of Assessment

Essay Medium

Practice question

A full-payment installment arrangement and a settlement accepting only part of the liability are both called compromises by a collector. Explain why their contents must be examined.

Legal references

  • Guialani v CA GR221253-54 and consolidated cases April26,2021 MAIN: https://lawphil.net/judjuris/juri2021/apr2021/gr_221253-54_2021.html MAIN legislative relief, settlement and authorization.
  • RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections132 and192.
  • RA12001 Real Property Valuation and Assessment Reform Act: https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html Section30.

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