Practice question
A collector says a CTA suspension with security is equivalent to final cancellation of the tax and therefore necessarily destroys the lifeblood of government. Explain the difference between interim suspension, security and final adjudication.
Legal references
- CIR v. CTA Second Division and American Wire, GR280165, August4 2025 MAIN: https://lawphil.net/judjuris/juri2025/aug2025/gr_280165_2025.html MAIN bond-purpose and preservation-of-government-interest discussion.
- RA9282 Section9 amending RA1125 Section11: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html RA1125 Section11.
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