What must be proven for the government to suspend tax collection under RA 9282 Section 11?

• A. The taxpayer's assets are insufficient to pay the tax
• B. Suspension would jeopardize the Government's interest or the taxpayer's interest
• C. The taxpayer agrees to suspend
• D. The BIR must file a petition

Answer: (B)

The main idea is that suspension of tax collection under this law hinges on a real risk to both sides. You can suspend only if you can prove that continuing to collect would jeopardize the Government’s ability to obtain the tax or would harm the taxpayer’s own interests. That safeguards revenue while protecting the taxpayer from undue harm caused by enforcement actions.

This isn’t about assets being short or about agreeing to pause the collection. It’s not a mere procedural filing either. The trigger is showing a concrete danger to the interests involved—either the government’s revenue position or the taxpayer’s ability to operate or meet obligations. If you can’t demonstrate that risk, suspension isn’t warranted.