(i) Requisites (ii) Prescriptive periods (iii) Distraint of personal property including garnishment When a BIR decision affirming an assessment is…

The question

(i) Requisites (ii) Prescriptive periods (iii) Distraint of personal property including garnishment When a BIR decision affirming an assessment is appealed to the CTA, the BIR's power to garnish the taxpayer's bank deposits: (2011 Bar Question)

1. A.is suspended to await the finality of such decision.
2. B.is suspended given that the CTA can reverse BIR decisions when prejudicial to the taxpayer. 91 | P a g e 2010-2015 Taxation Law Bar Examinations
3. C.is not suspended because only final decisions of the BIR are subject to appeal.
4. D.is not suspended since the continued existence of government depends on tax revenues.

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