Tax Law

Philippine Bar Exams will be held this month of November on the first time in Multiple Choice exam type at the University of Sto. Thomas at Manila.  Sample MCQ's were disseminated here in the internet a few months back.  But the MCQ from the Philippine Association of Law Schools have some inconsistency in the answers.  There are some items that have a different answers from a previous Set or next Set.  If this will be just a typographical error in the Answer key's provided, they must make it sure that what they are going to publish in the public are accurate.

I have found out some discrepancies in Tax Law MCQ from PALS aside from the other subjects.  As an example is in Set 1 Number 86 and Number 42 have the same problem which mentioned the following:

Mario disputed a deficiency tax assessment and upon receipt of an adverse decision by the Commissioner of Internal Revenue, filed an appeal with the Court of Tax Appeals.  While the appeal is pending, the BIR served a warrant of levy on the real properties of Marion to enforce the collection of the disputed tax.  Granting arguendo that the BIR can legally levy on the properties, what could Mario do to stop the process?

a.) Appeal the BIR's action to the Court of Appeals.

b.) Dispute BIR's levy on the properties before the Court of Tax Appeals.

c.) File a motion for injunction with the Court of Tax Appeals on the ground that such collection will jeopardize the interest of the taxpayer or the government.

d.) Secure a temporary restraining order before the Supreme Court.

In number 42 the Answer Key's choice is letter B while in number 86 the Answer Key's choice is letter A.

Below is the MCQ samples disseminated in the internet which have the same questions from those on sale MCQ of  Philippine Association of Law Schools (PALS).