Philippine Bar review · Question

Practice question: Requisites

Multiple Choice Easy

Practice question

Under Section 220, whose approval is required before filing the specified court action for recovery of national internal revenue taxes?
  1. The Commissioner of Internal Revenue
  2. Every customer
  3. The taxpayer’s competitor
  4. The mayor in every case
  5. The private bank

Legal references

  • NIRC Section 220: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html

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