Practice question
Does filing a tax appeal with the CTA automatically suspend collection under Section 11 of its charter?
- No; appeal alone does not suspend collection.
- Yes, in every case.
- Yes, if the taxpayer writes stay on the petition.
- Yes, whenever the claimed tax is large.
- Yes, whenever the taxpayer disagrees.
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
Answer this question in flashcards to review your response and continue practicing.