Practice question
A litigant calls the Court of Tax Appeals a bureau subordinate to the Bureau of Internal Revenue because both address tax matters. Which is best?
- Tax subject matter makes all bodies identical
- The BIR commissioner is necessarily the CTA’s chief justice
- The CTA is a municipal collection desk
- The CTA has no judicial character
- The CTA is a statutory collegiate court with special jurisdiction, distinct from the administrative revenue agency
Legal references
- RA9282 Section1: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html
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