Practice question
The government files a proper national tax collection case forP 900,000 principal andP 400,000 in charges and penalties. It selects the CTA solely because the combined total exceedsP 1 million. The case is filed in 2026. Which assessment is correct?
- All additions must always be counted toward the special principal threshold
- The principal amount, exclusive of charges and penalties, remains below the CTA original collection threshold; the proper first-level forum must be used
- The CA must act originally because the total exceedsP 1 million
- Every court has concurrent jurisdiction
- The taxpayer's wealth controls jurisdiction
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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