Practice question
A timely appeal questions a local tax ordinance before the Secretary of Justice under Section187. The taxpayer says filing the appeal alone suspends effectivity and payment. Which is correct?
- The section expressly says the appeal does not itself suspend effectivity, accrual and payment
- The appeal automatically repeals the ordinance
- Every Section187 appeal automatically stays all collection
- The taxpayer may privately issue an injunction
- The Secretary of Justice must ignore the statute
Legal references
- Local Government Code RA7160: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections187–188 and190.
- Pison v. City of Iloilo, GR272170, January28 2026, Gaerlan ENBANC MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/18/70361 MAIN factual validity questions, exhaustion and hierarchy.
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