Practice question
For legally collectible delinquent taxes, Section 205 permits the authorities to pursue administrative distraint or levy and a civil action. Does it invariably require abandonment of one before beginning the other?
- Yes, because the statute forbids all concurrent remedies.
- Yes, because filing suit automatically pays the tax.
- Yes, because only distraint is authorized.
- No. The statute permits either or both simultaneously, subject to applicable requirements.
- No, because all procedural requirements disappear.
Legal references
- NIRC Sections205,220 and222(a); https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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