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Philippine Bar review · Question

Practice question: Compromise of Assessment

Multiple Choice Easy

Practice question

Under LGC Section 22(c), what is generally required before the local chief executive enters into a contract on behalf of the LGU, unless the Code otherwise provides?
  1. The largest taxpayer's consent
  2. Prior authorization by the sanggunian concerned
  3. Only the executive's personal preference
  4. Only an oral promise by a private broker
  5. Approval by the taxpayer's auditor

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

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