Practice question
As in American Wire, the CTA receives a timely request to suspend collection, hears both sides, considers documentary evidence, states why the collection jeopardizes the statutory interests and requires security that is posted. The CIR argues the lifeblood policy makes every such suspension inherently a grave abuse. Which is correct?
- The policy does not eliminate the properly exercised statutory CTA suspension power
- Every suspension is necessarily grave abuse because revenue is needed
- The hearing itself makes the order void
- Security necessarily decides final tax liability
- Only the collector may decide whether the CTA has statutory power
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 statutory-exception, hearing and bond analysis.
- RA9282 Section9 amending RA1125 Section11: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html RA1125 Section11.
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