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Philippine Bar review · Question

Practice question: Tax Lien

Multiple Choice Easy

Practice question

Under 219, from what time does the specified lien run once the section's liability and neglect-after-demand conditions apply?
  1. The time the Commissioner made the assessment.
  2. Only the first auction date in every case.
  3. Only the date a private buyer resells the property.
  4. The taxpayer's birth.
  5. An unrelated bank's anniversary.

Legal references

  • NIRC Sections208-210,215-219: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html

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