Practice question
Does filing a CTA appeal itself automatically suspend collection of the challenged tax?
- Yes, in every case
- Yes, without any court order
- Yes, if the petition title says urgent
- Yes, whenever a lawyer requests it
- No; suspension requires the applicable legal basis and court action
Legal references
- RA9282 amending RA1125, Sections7,11 and18–19: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
- Revised CTA Rules, Rules4,8,10,15–16: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html
- 2008 amendments to CTA Rules: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2008.html
Answer this question in flashcards to review your response and continue practicing.