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Philippine Bar review · Question

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

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Practice question

Describe the statutory review sequence from an adverse CTA Division ruling through its reconsideration stage to the CTA en banc and then the Supreme Court. Does a party ordinarily appeal that Division ruling to the Court of Appeals instead?

Legal references

  • https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html — RA 1125 as amended by RA 9282, Sections 11, 18 and 19.

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