Practice question
A business files an ordinary RTC suit solely to restrain BIR collection of national internal revenue tax and argues that the local-tax ruling in Angeles City necessarily authorizes the injunction. Which is the sound analysis?
- Angeles City makes national and local taxes identical
- Every RTC can suspend BIR collection whenever asked
- Local-tax doctrine does not erase section 218’s national-tax rule; the proper CTA statutory remedy and jurisdiction must be considered
- The taxpayer may unilaterally suspend the tax
- All tax disputes must begin in the CBAA
Legal references
- https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html — NIRC, section 218
- https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html — RA 9282, section 9 amending RA 1125 section 11
- https://lawphil.net/judjuris/juri2016/apr2016/gr_213394_2016.html — Spouses Pacquiao v. CTA, G.R. No. 213394, April 6, 2016
- https://lawphil.net/judjuris/juri2010/jun2010/gr_166134_2010.html — Angeles City v. Angeles Electric Corporation, G.R. No. 166134, June 29, 2010
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