Practice question
A party loses a civil tax case before a CTA Division and seeks immediate en banc review without first filing the required motion for reconsideration or new trial with that Division. No exception applies. Which answer is correct?
- Every Division decision is directly reviewable by any court without prerequisites
- The original CIR thirty-day period automatically replaces every later rule
- Only a new annual return is needed
- The prescribed Division reconsideration or new-trial step must be taken before en banc review, with the applicable periods observed
- The Division's adverse ruling automatically grants exemption
Legal references
- RA9282 amending RA1125, Sections7,11 and18–19: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
- Revised CTA Rules, Rules4,8,10,15–16: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html
- 2008 amendments to CTA Rules: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2008.html
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