Practice question
The BIR has a valid 219 lien and files the required notice for land in CityA only in CityB's Register of Deeds. A protected purchaser raises the expressly specified location requirement. No alternative filing basis applies. Which is best?
- The statutory notice must be filed where the taxpayer's property is situated or located; filing elsewhere is not automatically equivalent.
- Any Register of Deeds anywhere necessarily satisfies the text.
- Private newspaper notice always substitutes for the specified filing.
- The purchaser category is absent from 219.
- The government may select any unrelated foreign registry.
Legal references
- NIRC Sections208-210,215-219: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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