Practice question
Does NIRC section 218 categorically prohibit injunctions against collection of local business taxes imposed under the Local Government Code?
- Yes, because all taxes are national internal revenue taxes
- Yes, because every local ordinance is part of the NIRC
- No. Its prohibition concerns national internal revenue taxes, not local taxes
- No court may consider any local tax dispute
- Only a local treasurer may issue an injunction
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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