Practice question
Which court has the exclusive appellate jurisdiction specified by amended Section 7(a)(1) over the Commissioner's decisions on disputed internal-revenue assessments?
- The Court of Tax Appeals.
- Every municipal court concurrently.
- Only a barangay panel.
- Only the Civil Service Commission.
- Only the Court of Appeals under an ordinary civil appeal.
Legal references
- https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html — RA 1125 as amended by RA 9282, Section 7(a)(1).
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