Practice question
A taxpayer timely appeals but obtains no suspension order. It instructs its bank that the appeal alone cancels lawful collection measures. Assuming no independent illegality, is that position correct?
- Yes, all assessments vanish on appeal
- Yes, the appeal alone creates the order
- Yes, private notice replaces court action
- No
- Yes, collection is forever barred
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 American Wire, GR280165, main ruling on suspension and hearing: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/70104
Answer this question in flashcards to review your response and continue practicing.