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Philippine Bar review · Question

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

Multiple Choice Easy

Practice question

Under CTA Rule10, a collection-suspension motion must be in what form?
  1. Verified, clearly stating facts and grounds
  2. An anonymous unverified note
  3. A private demand sent only to a bank
  4. An unsigned newspaper clipping
  5. Only an oral promise to pay someday

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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