Practice question
Which persons are expressly named in Section 219's notice-filing qualification?
- Only the taxpayer's employees
- Only shareholders
- Mortgagees, purchasers and judgment creditors
- Only officers of banks
- Only foreign citizens
Legal references
- NIRC Section219, Nature and Extent of Tax Lien; https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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