Practice question
What approval does Section 220 require before filing the specified action to recover taxes or enforce a fine, penalty or forfeiture under the Code?
- Approval solely by the taxpayer
- Approval of the Commissioner of Internal Revenue
- Approval only by a private auditor
- Approval by every taxpayer in the country
- Approval only by a newspaper editor
Legal references
- NIRC Sections205,220 and222(a); https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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