Practice question
For a valid real-property levy, an officer relies on an unauthenticated note omitting both the taxpayer's name and tax/penalty amount. It argues those matters are irrelevant because revenue is urgently needed. Which is correct under 207(B)?
- Urgency automatically deletes every documentary requirement.
- The statute requires a duly authenticated certificate identifying the taxpayer and amounts, with the levy property described.
- The taxpayer's name is prohibited in the certificate.
- Only the private buyer's telephone number is required.
- Any anonymous note necessarily has the same statutory force.
Legal references
- NIRC Sections204,206-208,222-223 and248-249, as applicable and amended: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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