Philippine Bar review · Topic
Power of the CTA to Suspend Collection of Taxes
Explore Power of the CTA to Suspend Collection of Taxes in Civil Cases for the Philippine Bar. Browse subtopics and published practice questions, then take a…
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Practice questions
- Does filing a tax appeal with the CTA automatically suspend collection under Section 11 of its charter? Multiple Choice Easy
- What statutory concern can support the CTA's exercise of its Section 11 suspension power? Multiple Choice Easy
- Under the charter's ordinary security language, what is the ceiling for the surety bond the CTA may require in connecti… Multiple Choice Easy
- A taxpayer files a CTA appeal and a pending motion to suspend collection. No suspension order has issued. Can the taxpa… Multiple Choice Medium
- The amount claimed isP 1 million. Applying only Section 11's stated surety-bond ceiling, what is the largest bond withi… Multiple Choice Medium
- In a properly pending CTA case, the court finds that collection may jeopardize the relevant interests and issues a lawf… Multiple Choice Hard
- A taxpayer argues that because it posted a privately chosen bond without any CTA suspension order, collection is automa… Multiple Choice Hard
- Explain how the CTA charter combines the rule that appeal does not automatically suspend collection with a judicial pow… Essay Medium
- State Section 11's deposit-or-surety-bond language and explain the difference between a maximum bond ceiling and an aut… Essay Medium
- A taxpayer obtains lawful interim suspension of collection in its CTA case. Explain why the order alone does not mean t… Essay Medium
- Under CTA Rule10, a collection-suspension motion must be in what form? Multiple Choice Easy
- What should be attached to support the suspension motion? Multiple Choice Easy