Practice question
In 2026, the government files a proper civil collection case on a final and executory assessment claiming P1,000,000 principal tax, excluding charges and penalties. Which court has original jurisdiction under the special tax statute?
- CTA
- Any barangay court
- Court of Appeals as a trial court
- Supreme Court as the initial collection court
- Only the local assessor
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.