Practice question
The BIR invokes Section 219 against a purchaser but has not filed the statutory notice with the appropriate Register of Deeds. It claims a press release alone necessarily meets the filing qualification. Which is correct?
- A press release is always identical to registry filing.
- The taxpayer's verbal promise replaces filing.
- A private newspaper advertisement conclusively replaces filing.
- The statute requires the specified registry notice; publicity alone does not satisfy it.
- Registry filing is prohibited.
Legal references
- NIRC Section219, Nature and Extent of Tax Lien; https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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