Practice question
A taxpayer asks the CTA to dispense with security because collection is allegedly patently unlawful. The collector invokes lifeblood policy and the taxpayer invokes fairness, but neither factual claim has been tested. Explain the approach in Pacquiao MAIN.
Legal references
- Spouses Pacquiao v. CTA, GR213394, April6 2016 MAIN: https://lawphil.net/judjuris/juri2016/apr2016/gr_213394_2016.html MAIN preliminary-hearing and remand ruling.
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