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Philippine Bar review · Question

Practice question: Court of Tax Appeals (RA 1125, as amended by RA 9282)

Multiple Choice Easy Jurisprudence

Practice question

Under the statutory text, what is the maximum stated surety-bond multiple for a Section11 suspension?
  1. At least twenty times
  2. Exactly ten times in every case
  3. Not more than double the amount
  4. There is no stated limit
  5. Exactly one hundred times

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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