Practice question
After a lawful Section 215 forfeiture, the taxpayer's sibling offers timely redemption on the taxpayer's behalf and tenders all amounts required by the section. Is redemption necessarily barred because the taxpayer does not personally tender payment?
- Yes, because no representative can redeem.
- Yes, because only an auction bidder may redeem.
- Yes, because relatives are expressly prohibited.
- No. The section permits the taxpayer or anyone for the taxpayer to redeem.
- No, because any relative can redeem without paying.
Legal references
- NIRC Section215, Forfeiture to Government for Want of Bidder; https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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