Practice question
Does 219 cover only tangible objects owned by the taxpayer?
- Yes; property rights are expressly excluded.
- Yes; only movable furniture can be covered.
- No; it expressly includes rights to property.
- Only the taxpayer's surname is covered.
- Only property owned by unrelated persons is covered.
Legal references
- NIRC Sections208-210,215-219: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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