Practice question
A taxpayer timely invokes the proper statutory remedy from a CIR decision on a disputed assessment. An official insists that the first paragraph of Section 4 means every tax controversy must be finally resolved by the Secretary of Finance and that the CTA has no appellate role. Which answer correctly reads the provision?
- The official conflates two clauses; disputed-assessment decisions fall under the paragraph naming the CTA's exclusive appellate jurisdiction
- The Secretary's review clause abolishes the CTA
- All disputed assessments are exclusively legislative questions
- The taxpayer may ignore all statutory periods because of this distinction
- The Constitution forbids tax appeals
Legal references
- NIRC Sections 4,22,23 and244: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/3896
- 1987 Constitution, ArticleVI Sections24,28: https://lawphil.net/consti/cons1987.html
- RA11976, Ease of Paying Taxes Act: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/96948
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