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Philippine Bar review · Question

Practice question: National Taxes

Multiple Choice Easy

Practice question

Under 220, which government officers conduct the specified actions brought in behalf of government?
  1. Legal officers of the BIR.
  2. Only the taxpayer's private supplier.
  3. Only an unrelated real-estate agent.
  4. Every auction bidder jointly.
  5. Only the defendant's family.

Legal references

  • NIRC Sections203,220,222 and253, as applicable: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
  • CIR v. QL Development, Inc., G.R.258947, March29,2022, MAIN: https://lawphil.net/judjuris/juri2022/mar2022/gr_258947_2022.html

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