Practice question
A taxpayer timely appeals a disputed assessment to the CTA and relies only on filing the appeal to announce that all collection is automatically stayed. Which rule reflects the statutory revenue-protection default?
- An appeal itself does not suspend collection; the statutory suspension relief requires proper judicial action
- Every appeal automatically extinguishes the tax
- No CTA suspension is possible under any circumstances
- A taxpayer may issue the same order as the CTA
- The collector may ignore every later valid suspension order
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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