Practice question
A taxpayer files a timely Section 187 appeal challenging a tax ordinance's legality before the Secretary of Justice. No separate lawful stay order exists. The taxpayer treats the appeal itself as automatically suspending the ordinance and all accrual and payment obligations. Which assessment is correct?
- The appeal automatically repeals the ordinance
- Every legal challenge creates a stay without authority
- The Secretary's receipt conclusively establishes illegality
- Section 187 expressly says the appeal does not itself suspend effectivity or accrual and payment
- The taxpayer may choose any unrelated ordinance to suspend
Legal references
- 1987 Constitution, Article X, Section 5, local revenue and taxation powers: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/3/353
- Republic Act No. 7160, Local Government Code, Sections 129, 130, 132, 133, 186 and 187: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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