Practice question
A qualifying tax criminal case has no specified principal amount of taxes or fees claimed. Does Section 7(b)(1) place it automatically within the CTA's exclusive original criminal jurisdiction?
- Yes, every tax offense begins originally in the CTA.
- Yes, absence of an amount removes all courts' jurisdiction.
- Yes, but only because the accused agrees.
- Yes, if the prosecution calls it significant.
- No; the proviso assigns such cases to regular courts, with CTA jurisdiction appellate.
Legal references
- https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html — RA 1125 as amended by RA 9282, Section 7(b)(1).
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