Practice question
The CTA considers a supported request showing that collection may jeopardize the taxpayer’s interests. Government counsel argues the statute requires jeopardy to government interests alone. Which text controls?
- No interests inquiry is contemplated
- Only government interests appear
- Only the collecting officer’s personal convenience appears
- Only counsel’s preferred bond appears
- The statute refers to interests of the Government and/or the taxpayer
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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