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Philippine Bar review · Question

Practice question: Compromise of Assessment

Multiple Choice Medium

Practice question

A lawful relief ordinance authorizes settlement only of interest, leaving principal intact. An implementing officer accepts a smaller principal as full settlement, concededly outside every authorized term. What is the defect?
  1. The implementation exceeds the scope of the granted relief
  2. Any authority to reduce interest necessarily authorizes cancellation of principal
  3. An officer may ignore all ordinance conditions
  4. Principal ceases to exist once any interest is waived
  5. Every compromise automatically overrides the ordinance

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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