Practice question
Explain the special joinder and no-reservation rule in 7(b)(1). Distinguish corresponding tax liability from unrelated private claims.
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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