Practice question
A property owner already pays RPT delinquencies pursuant to a compromise agreement. The owner seeks the national amnesty under RA 12001 Section 30, arguing that every compromise automatically qualifies for a second waiver. What does the Act's express exclusion provide?
- Compromise payments necessarily cancel all principal taxes
- Every compromise automatically doubles the amnesty
- Properties with delinquencies being paid pursuant to a compromise agreement are excluded from this amnesty
- All properties are eligible without exception
- Only the owner's label decides eligibility
Legal references
- RA7160, Sections22(c),192,206,226,231,252–253 and276–277: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- Guialani v. Court of Appeals, GR221253-54 and consolidated cases, April26 2021, main decision: https://lawphil.net/judjuris/juri2021/apr2021/gr_221253-54_2021.html
- RA12001, Sections13–18 and38: https://lawphil.net/statutes/repacts/ra2024/ra_12001_2024.html
Answer this question in flashcards to review your response and continue practicing.