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Philippine Bar review · Question

Practice question: Tax Lien

Essay Medium

Practice question

Describe the core conditions and property scope of the Section 219 internal-revenue tax lien. Do not substitute the Local Government Code's real-property tax lien rule.

Legal references

  • NIRC Section219, Nature and Extent of Tax Lien; https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html

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