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Philippine Bar review · Question

Practice question: Distraint (Actual and Constructive) and Levy

Multiple Choice Medium

Practice question

Under Section 208, upon whom must a warrant of garnishment for a taxpayer’s bank account be served?
  1. Only the taxpayer’s supplier
  2. The taxpayer and the bank’s president, manager, treasurer or other responsible officer
  3. Only any bank customer
  4. Only the taxpayer’s competitor
  5. Only a newspaper publisher

Legal references

  • NIRC Section 208: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html

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