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Philippine Bar review · Question

Practice question: Suspension of Business Operation

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Practice question

Explain RA12023's digital-service suspension amendment and the implementation agencies. Avoid assuming that lack of a storefront either defeats all power or removes all safeguards.

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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