Practice question
Under the second paragraph of NIRC Section 4, the CIR's decisions on disputed assessments are subject to the exclusive appellate jurisdiction of which court?
- Every barangay court
- The Senate Electoral Tribunal
- The Court of Tax Appeals
- The Sandiganbayan in every case
- The Court of Appeals as the direct statutory forum named in that paragraph
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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