Practice question
In a properly pending CTA case, the court finds that collection may jeopardize the relevant interests and issues a lawful suspension order with security approved under the applicable rules. The revenue officer says the CTA has no power whatsoever to suspend national tax collection. Under the charter and QL Development, which is correct?
- The categorical objection fails because the CTA has the specified statutory suspension authority.
- The objection is correct because no tax collection can ever be restrained.
- The taxpayer necessarily wins the tax case on its merits.
- The suspension automatically forgives principal tax.
- The officer may ignore every valid court order.
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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