Practice question
A party receives a valid appealable CIR decision and files its proper CTA petition on the twentieth day, with all applicable requirements satisfied. No special period applies. Is it outside Section 11's ordinary thirty-day period?
- No; twenty days is within the ordinary period
- Yes, only five days are allowed
- Yes, every civil appeal has a fifteen-day period regardless of source
- Yes, the court has no tax jurisdiction
- Yes, because petitions must be filed before receipt
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
Answer this question in flashcards to review your response and continue practicing.