Philippine Bar review · Question

Practice question: Requisites

Multiple Choice Easy

Practice question

Under 206, whose refusal or failure to sign triggers the alternate listing procedure?
  1. Only a competing taxpayer.
  2. The taxpayer or person possessing or controlling the property.
  3. Only the taxpayer's former school.
  4. Only an unrelated customer.
  5. Only a foreign legislature.

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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