Practice question
A taxpayer appeals the legality of a local tax ordinance to the Secretary of Justice under section 187. Does that administrative appeal itself suspend the ordinance and payment of the tax?
- Yes, for every tax year permanently
- No. Section 187 expressly denies that automatic suspensive effect
- Yes, unless the mayor objects
- Yes, if the taxpayer labels it an injunction
- Only the taxpayer may decide
Legal references
- https://lawphil.net/judjuris/juri2010/jun2010/gr_166134_2010.html — Angeles City v. Angeles Electric Corporation, G.R. No. 166134, June 29, 2010, local-tax injunction and Rule 58
- https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html — RA 7160, sections 187 and 195
- https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html — RA 9282, section 9 amending RA 1125 section 11
Answer this question in flashcards to review your response and continue practicing.