Practice question
An information claims P700,000 principal tax plus P500,000 penalties. Does the P1.2-million aggregate by itself establish CTA original criminal jurisdiction?
- Yes, penalties must always be included
- No, the relevant principal is below P1 million because charges and penalties are excluded
- Yes, every tax prosecution starts in the CTA
- No court can try a smaller tax case
- Yes, the prosecutor may choose any threshold
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.