Practice question
How is a criminal action instituted before a CTA Division exercising original jurisdiction under Rule 9?
- By an anonymous social-media accusation
- By filing an information in the name of the People of the Philippines
- By a private accountant’s demand alone
- By a tax protest signed only by the accused
- By automatic conversion of every audit
Legal references
- https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html — Revised Rules of the CTA, Rule 9 sections 2–4 and 10
- https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html — NIRC, section 220
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