Court of Tax Appeals (RA 1125, as amended by RA 9282)

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1. Which court has the exclusive appellate jurisdiction specified by amended Section 7(a)(1) over the Commissioner's decis… Multiple Choice Easy
2. Does the CTA's jurisdiction include specified criminal tax offenses as well as tax appeals? Multiple Choice Easy
3. Under amended Section 19, how may a party seek Supreme Court review of a CTA en banc decision or ruling? Multiple Choice Easy
4. The Commissioner of Customs issues a decision on seizure and forfeiture under the laws administered by the Bureau of Cu… Multiple Choice Medium
5. A qualifying tax criminal case has no specified principal amount of taxes or fees claimed. Does Section 7(b)(1) place i… Multiple Choice Medium
6. A tax collection action concerns a final and executory assessment and claims PHP 1.2 million in principal taxes and fee… Multiple Choice Hard
7. A government tax collection complaint claims PHP 900,000 in principal taxes and fees plus PHP 400,000 in charges and pe… Multiple Choice Hard
8. Outline the CTA's three major jurisdictional categories under amended Section 7. Why is it inaccurate to describe the C… Essay Medium
9. Explain why a final tax collection claim for PHP 800,000 in principal does not become an original CTA case merely becau… Essay Medium
10. Describe the statutory review sequence from an adverse CTA Division ruling through its reconsideration stage to the CTA… Essay Medium
11. Does filing a CTA appeal automatically suspend lawful tax collection under amended Section11? Multiple Choice Easy
12. Which court may grant the collection suspension contemplated in amended RA1125 Section11? Multiple Choice Easy