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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 statutory concern can support the CTA's exercise of its Section 11 suspension power?
  1. The taxpayer's preferred payment color
  2. Collection may jeopardize the interests of the government and/or the taxpayer.
  3. The collecting officer's popularity alone
  4. Any private letter regardless of a case
  5. The taxpayer's mere choice of lawyer

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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