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Philippine Bar review · Question

Practice question: Nonavailability of Injunction to Restrain Tax Collection

Multiple Choice Easy

Practice question

What collection does the general prohibition in NIRC section 218 address?
  1. National internal revenue taxes, fees or charges imposed by the NIRC
  2. Every private contractual debt
  3. Every barangay mediation award
  4. Every local tax without distinction
  5. Only foreign 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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