Practice question
Which qualification did CIR v. Algue emphasize alongside prompt tax collection?
- Revenue officers may act arbitrarily
- Every assessment is unreviewable
- Collection must be in accordance with law
- Taxpayers never receive procedural protection
- Only the amount demanded matters
Legal references
- https://lawphil.net/judjuris/juri1988/feb1988/gr_l-28896_1988.html — CIR v. Algue, Inc., G.R. No. L-28896, February 17, 1988, main opinion
- https://lawphil.net/judjuris/juri1998/aug1998/gr_125704_1998.html — Philex Mining v. CIR, G.R. No. 125704, August 28, 1998, main opinion
Answer this question in flashcards to review your response and continue practicing.