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Philippine Bar review · Question

Practice question: Suspension of Business Operation

Multiple Choice Medium

Practice question

A digital provider claims suspension can never include its PH-rendered digital services solely because it lacks a physical storefront. What current statutory point answers that categorical claim?
  1. Every website is automatically blocked without any legal ground.
  2. Section 115 is repealed for all taxpayers.
  3. A physical storefront is expressly indispensable for every digital measure.
  4. Only the provider's private contract can create public blocking power.
  5. RA12023 expressly extends suspension to blocking the specified digital services through DICT/NTC.

Legal references

  • NIRC Sections208-210,215-219: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
  • RA12023 Section9, amended NIRC115: https://lawphil.net/statutes/repacts/ra2024/ra_12023_2024.html
  • CIR v. Elric Auxiliary Services Corporation, G.R.226945, February19,2026, MAIN decision: https://lawphil.net/judjuris/juri2026/feb2026/gr_226945_2026.html

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