Practice question
The full secured tax and every lawful secured increment are paid. The BIR insists 219 itself continues the same unpaid-tax lien forever. Which is correct?
- Payment never matters to a tax lien.
- Every paid lien automatically secures all future private debts.
- The taxpayer must first become a corporation.
- The section's stated until-paid duration contradicts that claim.
- A clerk can substitute perpetual duration for the statute.
Legal references
- NIRC Sections208-210,215-219: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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