Practice question
A national tax collection suit within the special tax-collection framework is filed in 2026 forP 800,000 principal. Which original forum follows Mendez's post-RA 11576 clarification?
- The CTA because any amount is sufficient
- The Supreme Court automatically
- The Court of Appeals
- Only an administrative committee
- The proper first-level court
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
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