Philippine Bar review · Question

Practice question: Requisites

Multiple Choice Easy

Practice question

How many witnesses does 206 require for the alternative listing procedure after refusal to sign?
  1. None.
  2. One hundred.
  3. Two.
  4. An unlimited number selected later.
  5. Only the taxpayer acting alone.

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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