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Philippine Bar review · Question

Practice question: Nonavailability of Injunction to Restrain Tax Collection

Multiple Choice Easy

Practice question

In Pacquiao’s security-computation discussion, amount claimed refers to what?
  1. Principal deficiency taxes, excluding penalties, interest and surcharges
  2. Every amount including all additions without distinction
  3. Only the auditor’s personal expenses
  4. Only the taxpayer’s gross assets
  5. A sum privately chosen by a bank

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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