Practice question
Does 7(b)(1) recognize a right to reserve that corresponding civil tax action for separate filing?
- Yes; reservation is an absolute statutory right in every CTA tax prosecution.
- No; the provision expressly rejects such reservation.
- Only the paper size determines reservation.
- The government must always waive every civil tax claim.
- Every defendant may transfer it to a private arbitrator unilaterally.
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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