Practice question
Under NIRC Section 220, civil actions and proceedings on behalf of government under the Code are conducted in whose name?
- The revenue officer personally
- The taxpayer's accountant
- The collecting bank
- The Government of the Philippines
- The largest creditor
Legal references
- NIRC Sections203,205 and220: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- RA9282 amending RA1125, Sections7,11 and18–19: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
- People v. Mendez, GR208310-11 and208662, March28 2023, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/69095
- RA11576: https://lawphil.net/statutes/repacts/ra2021/ra_11576_2021.html
Answer this question in flashcards to review your response and continue practicing.