Taxation, 2011 Bar — Question 44

MULTIPLE CHOICE

When a BIR decision affirming an assessment is appealed to the CTA, the BIR's power to garnish the taxpayer's bank deposits (A) is suspended to await the finality of such decision. (B) is suspended given that the CTA can reverse BIR decisions when prejudicial to the taxpayer. (C) is not suspended because only final decisions of the BIR are subject to appeal. (D) is not suspended since the continued existence of government depends on tax revenues.

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