Practice question
A taxpayer properly invokes the CTA’s jurisdiction and seeks suspension because collection may jeopardize taxpayer interests. The BIR argues that section 218 removes every power of the CTA to consider suspension. Is that argument correct?
- Yes, the CTA charter has no effect
- Yes, the taxpayer must instead ask any mayor
- Yes, the CTA can never restrain collection
- No, the CTA must consider its special statutory authority and the applicable requirements
- No, because every request must automatically be granted
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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