Practice question
A taxpayer argues that because it posted a privately chosen bond without any CTA suspension order, collection is automatically barred and the tax is cancelled. The case presents no rule making that unilateral act a stay. Which is correct?
- Posting any private bond automatically cancels tax.
- Security and court-ordered suspension are distinct; the unilateral bond does not establish the asserted cancellation or automatic stay.
- The taxpayer can create a court order by signing its own form.
- A bond always proves the assessment void.
- Every bond permanently waives all government remedies.
Legal references
- RA1125 Section11, as amended by RA9282 Section9; https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
- CIR v. CTA Second Division and QL Development, Inc., G.R.258947, March29 2022, main decision; https://lawphil.net/judjuris/juri2022/mar2022/gr_258947_2022.html
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