Practice question
A local-tax action began in a first-level court. The RTC has decided the appeal. A litigant says every RTC decision must first go to a CTA Division. Which is correct?
- Every RTC decision follows the same route
- Only national taxes reach the CTA
- The RTC’s appellate local-tax judgment falls within the En Banc’s direct appellate route
- The case restarts with the treasurer
- The RTC decision is unreviewable
Legal references
- Revised Rules of the Court of Tax Appeals, AM 05-11-07-CTA, Rule 4: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html
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