Practice question
A current tax-collection suit involving PHP1.5 million principal on a final executory assessment is filed as an ordinary small-amount money action. Counsel invokes RA11576's general PHP2-million ceiling to bypass the CTA's special original jurisdiction. Which is best?
- The special CTA tax-collection jurisdiction must be respected; the general regular-court amendment does not alone displace it.
- Every general money threshold necessarily repeals every special tax court rule.
- Parties may confer subject-matter jurisdiction by consent alone.
- Only the amount of counsel's fee determines jurisdiction.
- All tax cases must start in a barangay regardless of statute.
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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