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Philippine Bar review · Question

Practice question: Tax Lien

Essay Medium

Practice question

Explain the notice-filing qualification concerning mortgagees, purchasers and judgment creditors under Section 219. Is a general announcement alone necessarily enough?

Legal references

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

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