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Philippine Bar review · Question

Practice question: Nonavailability of Injunction to Restrain Tax Collection

Multiple Choice Easy

Practice question

Which court has express special authority under amended RA 1125 section 11 to suspend collection in a case properly before it when the statutory conditions are met?
  1. Any barangay panel
  2. The Civil Service Commission
  3. The Court of Tax Appeals
  4. A private accounting firm
  5. The Commission on Elections

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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