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Philippine Bar review · Question

Practice question: Civil Action

Multiple Choice Easy

Practice question

Under NIRC Section 220, in whose name are the specified government tax actions brought?
  1. The Government of the Philippines
  2. The revenue officer personally
  3. The taxpayer's accountant
  4. The collecting bank privately
  5. The taxpayer's competitor

Legal references

  • NIRC Sections205,220 and222(a); https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html

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