Practice question
A taxpayer owes a collectible tax and a customer owes it a debt. Under 208, a copy of the warrant is left with the debtor or its agent. What is the relevant mechanism?
- Automatic imprisonment of every customer.
- A real-property deed replacing all notice.
- A voluntary gift unrelated to collection.
- Distraint of debts and credits through the specified service.
- A corporate merger by operation of 208.
Legal references
- NIRC Sections208-210,215-219: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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