Practice question
A national collection complaint allegesP 1,200,000 principal plus statutory additions and is filed in 2026. The defendant argues that RA 11576 sends it to a first-level court because the total is belowP 2 million. What is correct?
- Mendez preserves CTA original collection jurisdiction atP 1 million or more; the general civil threshold does not defeat it
- The general threshold repealed all CTA jurisdiction
- The taxpayer may choose the court
- Every collection action begins in the CA
- The amount of principal never matters
Legal references
- NIRC Sections203,205 and220: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
- RA9282 amending RA1125, Sections7,11 and18–19: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
- People v. Mendez, GR208310-11 and208662, March28 2023, main decision: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/69095
- RA11576: https://lawphil.net/statutes/repacts/ra2021/ra_11576_2021.html
Answer this question in flashcards to review your response and continue practicing.