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Philippine Bar review · Question

Practice question: Local Taxes

Multiple Choice Easy

Practice question

Section266 expressly links a judicial RPT collection action to which limitation provision?
  1. Section270
  2. Section194 alone regardless of tax type
  3. A private bank policy
  4. Only the NIRC annual-return deadline
  5. Only a zoning ordinance

Legal references

  • RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections174,266 and270.
  • RA9282 amending RA1125: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html Section7, national collection versus local tax appellate jurisdiction.

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