Practice question
An information filed in 2026 properly alleges a covered tax offense and P1,000,000 principal deficiency tax, expressly excluding penalties and charges. Which court has original jurisdiction?
- CTA
- A barangay conciliation panel
- CBAA
- Court of Appeals as the initial trial court
- Only the Bureau of Internal Revenue
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
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