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Philippine Bar review · Question

Practice question: Local Taxes

Multiple Choice Medium

Practice question

The subject is delinquent RPT under TitleII of BookII. A lawyer says the LGU can only levy the property and can never use judicial action. Which provision answers the assertion?
  1. Section 256 permits administrative action through levy or judicial action for the covered RPT collection
  2. Section 256 abolishes every RPT remedy
  3. Section 183 authorizes every officer to imprison the owner
  4. NIRC 204 automatically gives the mayor CIR powers
  5. A private agreement is the sole source of RPT collection

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

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