Practice question
A city invokes the CTA’s national-tax collection threshold as the sole reason to file its original local-tax collection suit there. Explain the jurisdictional defect.
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections174,266 and270.
- RA9282 amending RA1125: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html Section7, national collection versus local tax appellate jurisdiction.
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