Local Taxes

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1. What is the ordinary Section270 period for instituting RPT collection, absent an exception? Multiple Choice Easy
2. An LGU files an RPT civil collection action six years after the tax became due. No fraud, suspension, prior timely acti… Multiple Choice Medium
3. An LGU seeks delinquent local business tax by timely civil action and lawful administrative collection. The taxpayer sa… Multiple Choice Medium
4. A city sues to collect PHP3million in local business tax directly in the CTA, relying solely on the national internal-r… Multiple Choice Hard
5. An LGU obtains lawful partial payment through administrative collection and continues its timely court action for the e… Multiple Choice Hard
6. An LGU’s judicial complaint concerns RPT rather than ordinary business tax. Identify the specific collection cross-refe… Essay Medium
7. An LGU pursues authorized administrative and judicial business-tax remedies at the same time. Explain why permission to… Essay Medium
8. A city invokes the CTA’s national-tax collection threshold as the sole reason to file its original local-tax collection… Essay Medium