Taxation _IV. Judicial Remedies _B. Procedures

Question 1

TAXATION

IV. Judicial Remedies

B. Procedures

1. Filing of an Action for Collection of Taxes
   a) Internal Revenue Taxes
   b) Local Taxes

Question 2

TAXATION

IV. Judicial Remedies

B. Procedures

2. Civil cases
   a) Who May Appeal, Mode of Appeal, and Effect of Appeal
   b) Suspension of Collection of Taxes
   c) Injunction Not Available to Restrain Collection

Question 3

TAXATION

IV. Judicial Remedies

B. Procedures

3. Criminal Cases
   a) Institution and Prosecution of Criminal Action
   b) Institution of Civil Action in Criminal Action
   c) Period to Appeal

Question 4

TAXATION

IV. Judicial Remedies

B. Procedures

4. Appeal to the CTA En Banc
5. Petition for Review on Certiorari to the SC