Practice question
A civil tax-collection case involves a final executory assessment of exactly PHP1 million principal, apart from penalties. All other requirements exist. Is it below the special CTA threshold?
- Yes; exactly one million always means less than one million.
- Yes; only penalties count.
- No; because all cases belong originally to the Supreme Court.
- No; exactly PHP1 million is not less than PHP1 million and falls within the stated CTA original category.
- Yes; finality eliminates every court's jurisdiction.
Legal references
- RA9282 Section7(c), CTA collection jurisdiction: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
- RA11576, regular-court jurisdiction amendments: https://lawphil.net/statutes/repacts/ra2021/ra_11576_2021.html
- People v. Mendez, G.R. Nos.208310-11 and208662, March28,2023, EN BANC MAIN, special tax-collection jurisdiction retained after RA11576: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/69095
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