Practice question
Explain why the CTA’s jurisdiction over local-tax cases does not mean every taxpayer should file its initial local-tax dispute directly in the CTA.
Legal references
- RA1125, Sections7-11, as amended by RA9282: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
- RA7160, Section195: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- RA7160, Section196: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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