Practice question
Under Marily, is the CTA’s authority to consider related new issues described as unbridled?
- Only the Commissioner may define the limits
- Yes; it is unlimited
- No
- Only the taxpayer may define the limits
- The existing record is never relevant
Legal references
- Rule1 Section6: https://lawphil.net/courts/rules/rc_1-71_civil.html
- Agapito v. Aeroplus Multi-Services, G.R.248304, April20,2022, MAIN: https://lawphil.net/judjuris/juri2022/apr2022/gr_248304_2022.html
- CIR v. Marily Development Corporation, G.R.263794, April2,2025, MAIN: https://lawphil.net/judjuris/juri2025/apr2025/gr_263794_2025.html
Answer this question in flashcards to review your response and continue practicing.