Practice question
A proper covered criminal information is filed in the CTA and the corresponding tax claim is deemed instituted. Counsel says that creates original jurisdiction over every unrelated civil dispute between the accused and a supplier. Which is correct?
- Every supplier contract automatically becomes a CTA case.
- The statutory joinder concerns corresponding tax liability, not unlimited jurisdiction over unrelated private claims.
- No tax civil claim can ever be jointly determined.
- The accused's citizenship alone controls all private suits.
- All courts lose jurisdiction over every action involving the accused.
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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