Practice question
A tax collection action concerns a final and executory assessment and claims PHP 1.2 million in principal taxes and fees, exclusive of charges and penalties. Assuming the other statutory requirements, which original jurisdiction applies under Section 7(c)(1)?
- The CTA's exclusive original jurisdiction.
- Only a barangay court's original jurisdiction.
- Every first-level court's exclusive original jurisdiction regardless of amount.
- The CSC's exclusive original jurisdiction.
- Only an administrative audit panel.
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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