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Flashcards — Multiple Choice

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Question Type

Essay Multiple Choice

Question Source

All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

An LGU seeks delinquent local business tax by timely civil action and lawful administrative collection. The taxpayer says Section174 forces the LGU to choose only one. Which is correct?

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Judicial action always prohibits administrative action The taxpayer alone chooses the collector’s remedy Administrative action automatically cancels the debt The statutory remedies may be pursued separately or simultaneously, subject to their safeguards A civil suit converts the debt into national tax

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