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1.
The tax implication would remain the under the Local Government Code unless the Local
Government Unit will exempt such action made the private company in making the private as a COVID-
19 Confinement.
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2.
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3.
The canon that was violated in the sound tax system was the canon of economy because “every
tax ought to be so contrived as both to take out and to keep out of the pockets of the people as little as
possible over and above what it brings into the public treasury of the state”.
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4.
Yes, the action as prescribe.
Under the National Internal Revenue Code, that the prescription would immediately prescribed
from the time the assessor found out the undeclared tax.
Hence, the action has already been description from the time of discovery of the undeclared tax
made by KT.

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5.
Al may allege that tax money is being extracted and spent in violation of the constitutionally
guaranteed right to freedom of communication.

Under the 1987 Constitution, it was stated that the State shall provide the policy environment for
the full development of Filipino capability and the emergence of communication structure.
Hence, AL may allege the right to freedom of communication under the 1987 Constitution.
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6.
Yes, MA can raise the defense of prescription because the 3- year prescriptive period
started
to run on April 15, 2008, which has already expired by May 20, 2011.
 Hence, Ma can raise the defense of prescription of the 3 year prescriptive period, if MA
would state that it has prescribed on May 20, 2011.
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7.
The company is correct.
Under a case decided by the Supreme Court, the power to tax is the power to destroy which
contradicts the real essence of tax that it should be the lifeblood of the Government.
Hence, the abusive power of the Congress to drive a cigarette company from business was to
destroy the lifeblood of the government.

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8.
The BIR should grant the request of XYZ Corporation.
Under the Taxation Law, the government should provide a convenient way for tax payers to pay
their taxes.
Hence, BIR should accept that tax thru a pay in kind by XYZ Corporation for their payment of
tax because of they are almost at insolvency and destroy the essence of making business taxes a lifeblood
of the Government.

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9.
The city of Mahalkita imposing a Transfer Tax on the sale, or any other mode of transferring
ownership at the rate of 50% of 1% of the total consideration involved in the acquisition of the property
cannot be declared null and void.
Transfer Tax paid in the Bureau of Internal Revenue (BIR) can be either donor’s or estate taxes
This is also required by the provincial assessor before cancelling an old tax declaration and issuing a new
one in its place. the rate of tax imposed it is also compliant to Section 151 of the LGC. It may say that the
payment of the transfer tax is the responsibility of the seller, donor, transferor, executor or and
administrator.
Therefore, Jose has no reason not to pay nor to question the transfer tax imposed on him and seek
declaration of which to be null and void.
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10.
{a}
Yes, the collection of taxes may be suspended.

Under Republic Act No. 1125, as amended by Republic Act No. 9282, that the Court in the collection of a
government agencies may jeopardize the interest of the Government and/or the taxpayer, then the Court at any stage of
the proceeding may suspend the collection thereof and require the taxpayer to deposit the amount claimed or to file a
surety bond for not more than double the amount with the Court.

Hence, the suspension of the collection of taxes may be suspended under Republic Act No. 1125,
as amended by Republic Act No. 9282.

{b}

No, the Court of Tax Appeals Division cannot be justified in requiring GS, Inc. to post a surety
bond as a condition for the suspension of the deficiency tax collection.