Practice question
A covered CTA criminal case includes a request by the accused to reserve the corresponding unpaid-tax civil claim for a separate suit. No different legal basis applies. What does 7(b)(1) require?
- Mandatory severance whenever the accused prefers it.
- Automatic cancellation of principal tax.
- Transfer of every issue to a barangay.
- Joint determination in the same proceeding rather than the requested reservation.
- The accused may select an unrelated foreign court.
Legal references
- RA9282 Section7, CTA jurisdiction: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
- People v. Mendez, G.R. Nos.208310-11 and208662, March28,2023, EN BANC MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/69095
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