Practice question
A CTA suspension under the Section11 proviso uses the ordinary surety-security route. No reduction or dispensation issue is involved. What statutory ceiling governs the surety bond?
- Not more than double the amount claimed
- Always at least ten times the amount
- An unlimited sum chosen without statutory limits
- Exactly one peso in every case
- The entire national budget
Legal references
- NIRC under RA8424, relevant unchanged provisions: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html Section218.
- RA9282 Section9 amending RA1125 Section11: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html RA1125 Section11 collection-suspension proviso.
- CIR v. CTA Second Division and American Wire, GR280165, August4 2025 MAIN: https://lawphil.net/judjuris/juri2025/aug2025/gr_280165_2025.html MAIN statutory exception, hearing and bond.
- Spouses Pacquiao v. CTA, GR213394, April6 2016 MAIN: https://lawphil.net/judjuris/juri2016/apr2016/gr_213394_2016.html MAIN preliminary hearing on reduction or dispensation of security.
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