Practice question
Who files the Section 183 civil collection action for the LGU?
- The largest local business
- The barangay beauty-pageant committee
- The local treasurer
- Any foreign revenue officer
- The taxpayer's private lender
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.