Practice question
A tax collector admits that a statutory safeguard applies before collection but argues that urgent revenue needs permit ignoring it. The taxpayer timely invokes that safeguard. Which statement best applies the lifeblood doctrine?
- Revenue necessity allows collection contrary to statute
- The doctrine eliminates all taxpayer remedies
- The safeguard matters only if the taxpayer is indigent
- Collection may depart from law whenever a quota is unmet
- Revenue collection must still comply with law
Legal references
- Commissioner of Internal Revenue v. Algue, Inc., G.R. No. L-28896, February 17, 1988: https://lawphil.net/judjuris/juri1988/feb1988/gr_l-28896_1988.html
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