Practice question
A city sues to collect PHP3million in local business tax directly in the CTA, relying solely on the national internal-revenue collection threshold in RA9282. No independent ground of original CTA jurisdiction exists. Which is correct?
- The national-tax collection grant does not automatically create original CTA jurisdiction over this local-tax suit
- Every tax suit above PHP1million belongs originally in the CTA
- Amount alone converts local tax to national tax
- The city may choose any court without statutory authority
- The taxpayer’s silence grants subject-matter jurisdiction
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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