Practice question
A government tax collection complaint claims PHP 900,000 in principal taxes and fees plus PHP 400,000 in charges and penalties on a final assessment. The government argues that adding the penalties necessarily brings it within the CTA's original threshold. Which is correct under Section 7(c)(1)?
- Every charge must be added for the threshold.
- The proviso excludes charges and penalties; the PHP 900,000 principal falls within the regular-court allocation, with the proper regular court separately determined.
- Only the taxpayer's preference determines jurisdiction.
- No court can hear a claim below PHP 1 million.
- Every such case must begin in the Court of Appeals.
Legal references
- https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html — RA 1125 as amended by RA 9282, Section 7(c)(1).
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