Nonavailability of Injunction to Restrain Tax Collection

This topic has no further subtopics. Explore its practice questions below.

1. What collection does the general prohibition in NIRC section 218 address? Multiple Choice Easy
2. Does filing a CTA appeal alone automatically suspend tax collection? Multiple Choice Easy
3. Which court has express special authority under amended RA 1125 section 11 to suspend collection in a case properly bef… Multiple Choice Easy
4. A taxpayer properly invokes the CTA’s jurisdiction and seeks suspension because collection may jeopardize taxpayer inte… Multiple Choice Medium
5. A city seeks a local business tax under an ordinance. The taxpayer requests a properly supported judicial injunction. I… Multiple Choice Medium
6. The CTA finds that the method used to collect a disputed national tax is patently contrary to law and jeopardizes the t… Multiple Choice Hard
7. A business files an ordinary RTC suit solely to restrain BIR collection of national internal revenue tax and argues tha… Multiple Choice Hard
8. Explain how NIRC section 218 and the CTA’s special suspension authority coexist. Essay Medium
9. Why does Angeles City not justify treating section 218 as an automatic bar to every local-tax injunction or as a genera… Essay Medium
10. Under Pacquiao, explain why a cash deposit or surety bond is not an invariably absolute condition even where a taxpayer… Essay Medium
11. In Pacquiao’s security-computation discussion, amount claimed refers to what? Multiple Choice Easy
12. What treatment does Pacquiao require for relevant deficiency amounts already paid when computing security? Multiple Choice Easy