Practice question
Does filing a CTA appeal automatically suspend lawful tax collection under amended Section11?
- No
- Yes, every appeal is an automatic collection stay
- Yes, even without any court action
- Yes, the taxpayer alone issues a stay
- Yes, collection power disappears forever
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
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