Practice question
A city seeks a local business tax under an ordinance. The taxpayer requests a properly supported judicial injunction. Is NIRC section 218 alone an absolute bar?
- Yes, every local ordinance forms part of the NIRC
- Yes, local taxes are necessarily national internal revenue taxes
- Yes, courts can never review local tax collection
- Yes, filing any tax dispute eliminates all judicial remedies
- No, Angeles City holds that the NIRC prohibition does not automatically extend to local taxes
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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