Practice question
A final lower-court judgment upholds a disputed tax assessment. The taxpayer uses the properly prescribed review route and asks the Supreme Court to reverse an alleged legal error. An adviser calls the proceeding an original collection lawsuit solely because taxes are involved. Which analysis is correct?
- Every tax dispute filed anywhere must begin as an original Supreme Court collection case.
- The case invokes review of a final lower-court judgment within the listed tax-legality category, rather than becoming an original collection action by label.
- Tax subject matter automatically removes every court’s jurisdiction.
- The Supreme Court must collect the tax personally before reviewing it.
- The case can be decided only by a municipal mayor.
Legal references
- 1987 Constitution, Article VIII, Sections 2 and 5(1)-(2): https://lawphil.net/consti/cons1987.html
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