Practice question
The government sues on a final assessment for PHP900,000 principal and PHP300,000 penalties. A defendant argues no court can hear it because it is below CTA original jurisdiction. Which is best?
- Every sub-million tax claim is legally extinguished.
- The less-than-one-million proviso directs the case to the proper regular court; below CTA original threshold does not mean no judicial remedy.
- Penalties must automatically be converted into principal.
- Only the taxpayer may choose whether any court exists.
- The claim must be filed originally in the Supreme Court.
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.