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Philippine Bar review · Question

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

Multiple Choice Easy

Practice question

What should be attached to support the suspension motion?
  1. Affidavits and other supporting documentary evidence
  2. Only unrelated advertising flyers
  3. Only a personal photograph without relevant facts
  4. A private gift for the clerk
  5. A promise that proof may never be supplied

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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