Practice question
A taxpayer properly appeals the CIR’s denial of a disputed assessment involving only P300,000 principal tax. Is CTA appellate jurisdiction defeated solely because the amount is below P1 million?
- Yes, every CTA case must exceed P1 million
- No, the original collection threshold does not impose that minimum on review of a CIR disputed-assessment decision
- Yes, the taxpayer must file directly with the CBAA
- Yes, the CIR becomes the final court
- No, because the CTA has jurisdiction over every private debt
Legal references
- https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html — RA 9282, section 7 amending RA 1125 section 7
- https://lawphil.net/statutes/repacts/ra2008/ra_9503_2008.html — RA 9503, CTA organization amendments
- https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/69095 — People v. Mendez, G.R. Nos. 208310-11 and 208662, March 28, 2023, main opinion
- https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html — Revised Rules of the CTA, Rule 4
Answer this question in flashcards to review your response and continue practicing.