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Philippine Bar review · Question

Practice question: Power of the CTA to Suspend Collection of Taxes

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Practice question

Explain why a verified suspension motion and a hearing on its evidence serve different functions.

Legal references

  • Revised CTA Rules: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html Rule10 Sections3–7.
  • Spouses Pacquiao v CTA GR213394 April6,2016 MAIN: https://lawphil.net/judjuris/juri2016/apr2016/gr_213394_2016.html MAIN evidence-dependent determination.

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