Practice question
A final-assessment collection claim has PHP800,000 principal and PHP400,000 charges/penalties. Does aggregation of those penalties alone make it a PHP1-million-principal CTA original case?
- Yes; penalties must always be relabeled principal.
- Yes; any total above one million automatically overrides the wording.
- No; because government may never sue below one million.
- Yes; only the plaintiff's chosen label controls jurisdiction.
- No; the special threshold excludes charges and penalties.
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
Answer this question in flashcards to review your response and continue practicing.