Practice question
A taxpayer takes a local-tax case from the RTC to the CTA and assumes that filing the appeal alone stops levy and sale. No suspension order has been obtained. What does section 11 of RA 1125, as amended by RA 9282, provide?
- Every CTA appeal automatically suspends collection
- Local taxes can never be suspended by the CTA
- The taxpayer may create a stay by withholding documents
- Appeal does not itself suspend collection; the CTA may order suspension under the statutory conditions
- The RTC decision disappears upon filing
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
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