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Philippine Bar review · Question

Practice question: Nonavailability of Injunction to Restrain Tax Collection

Multiple Choice Easy

Practice question

Does merely alleging illegal collection establish the factual predicate for bond dispensation under Pacquiao?
  1. No; the disputed predicate requires evidentiary determination
  2. Yes, allegations always conclusively prove facts
  3. Yes, using capital letters suffices
  4. Yes, retaining counsel proves illegality
  5. Yes, every assessment is presumed criminal

Legal references

  • Spouses Pacquiao v CTA GR213394 April6,2016 MAIN: https://lawphil.net/judjuris/juri2016/apr2016/gr_213394_2016.html MAIN preliminary inquiry and security computation.
  • RA9282 amending RA1125: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html Section11 as amended.
  • NIRC: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html Section218 national collection restriction.

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