Practice question
A property owner submits an offer to pay half of an assessed RPT liability. No authorized LGU representative has accepted it and no applicable relief has been established. Does submission alone settle the assessment?
- Yes, every offer binds government immediately
- Yes, if the offer is notarized
- Yes, if the taxpayer calls it reasonable
- No; an offer alone is not an authorized settlement
- No, because government can never enter any lawful settlement
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.