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Commercial and Taxation Laws
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In a civil action involving a tax dispute, the RTC entered final judgment in favor of the taxpayer; the Bureau of Internal Revenue (BIR), being aggrieved, files a notice of appeal to the Court of Appeals. The taxpayer moves for stay of enforcement; the trial court allows enforcement to proceed pending appeal. (a) Who may appeal from the RTC judgment, and why? (b) How is the appeal perfected, and what must the record on appeal contain? (c) What is the effect of the appeal on enforcement, and under what conditions can a stay of execution be granted or denied?