Nonavailability of Injunction to Restrain Tax Collection

This topic has no further subtopics. Explore its practice questions below.

1. Does merely alleging illegal collection establish the factual predicate for bond dispensation under Pacquiao? Multiple Choice Easy
2. Principal deficiency is PHP1million and additions are PHP400,000. Applying Pacquiao’s principal-only security base, bef… Multiple Choice Medium
3. A taxpayer seeks ordinary RTC restraint of BIR collection and argues the words declaratory relief in its caption alone … Multiple Choice Medium
4. The CTA considers security for principal deficiency of PHP2million, of which PHP500,000 is established already paid; se… Multiple Choice Hard
5. A taxpayer alleges a warrant reaches assets of a spouse not named in the relevant demand and that part of the assessed … Multiple Choice Hard
6. Explain why Pacquiao’s recognition of exceptional restraint does not authorize automatic bond waiver whenever a taxpaye… Essay Medium
7. A security calculation includes penalties and interest and ignores established payment of part of the principal. Explai… Essay Medium
8. A taxpayer asks an ordinary RTC to stop BIR collection solely by changing its pleading caption to declaratory relief. E… Essay Medium