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Philippine Bar review · Question

Practice question: Local Taxes

Multiple Choice Medium

Practice question

An LGU says that because Section 183 permits civil action, every collection suit is timely regardless of Section 194. Is that correct?
  1. Yes, judicial filing has no time limit
  2. Yes, only administrative collection can prescribe
  3. Yes, a new lawyer restarts prescription
  4. Yes, public revenue can never prescribe
  5. No; the provision expressly requires filing within the applicable Section 194 period

Legal references

  • RA7160, Sections183,194 and256: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
  • RA9282 amending RA1125, Sections7,11 and18–19: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html

Answer this question in flashcards to review your response and continue practicing.