Practice question
Explain why jeopardy to the taxpayer’s interests can be relevant to a CTA collection-suspension request and why a supported request is not self-executing.
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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