Practice question
For a national tax collection case filed after August 21,2021, involving at leastP 1,000,000 principal within the CTA collection jurisdiction, which court retains exclusive original jurisdiction under Mendez?
- Any barangay court
- The Court of Appeals
- The CTA
- Only the Supreme Court in the first instance
- A private arbitral panel selected by the collector
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.