Practice question
Explain why a final tax collection claim for PHP 800,000 in principal does not become an original CTA case merely because charges and penalties raise the total above PHP 1 million. Must one still identify the proper regular court?
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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