Q.

Mr. Reyes has a tax liability of P100, 000. In order to evade the payment of the tax liability, he executed a deed of sale of his only parcel of land valued for P100, 000.00 in favor of his brother, Pablo. The deed of sale stated a purchase price of P20, 000.00 but the BIR has evidence that said price had never been paid.

A. The BIR may not levy upon the land because the sale is valid.
B. The BIR, without having the sale annulled may levy upon the land of (Mr.Reyes pursuant to the Tax Code.
C. The BIR should first have the sale annulled before it may levy upon the land pursuant.
D. The BIR should first have the sale rescinded for lesion to the government.
Answer» B. The BIR, without having the sale annulled may levy upon the land of (Mr.Reyes pursuant to the Tax Code.
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