Practice question
Under Section 219, in whose favor does the specified internal-revenue tax lien arise?
- The Government of the Philippines
- Every private accountant
- The taxpayer's largest customer
- The officer in a personal capacity
- The taxpayer's business competitor
Legal references
- NIRC Section219, Nature and Extent of Tax Lien; https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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