Practice question
Distinguish business suspension under Section 115 from using a closure threat as a substitute for collecting an unassessed disputed deficiency.
Legal references
- CIR v. Elric Auxiliary Services/Sacred Heart Gas Station, G.R. 226945, February 19, 2026: https://lawphil.net/judjuris/juri2026/feb2026/gr_226945_2026.html
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