CTA Jurisdiction

Question 1

DBT 1m+500. JD with CTA in division

Answer 1

True

1. Exclusive original jurisdiction in tax collection cases involving final and executory assessments for taxes, fees, charges and penalties: Provided, however, That collection cases where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is less than One million pesos (P1,000,000.00) shall be tried by the proper Municipal Trial Court, Metropolitan Trial Court and Regional Trial Court.

Question 2

5 judges to overturn.

Answer 2

TRUE

Sec 2- RA 9503 “The affirmative votes of five (5) members of the Court en banc shall be necessary to reverse a decision of a Division but a simple majority of the Justices present necessary to promulgate a resolution or decision in all other cases or two (2) members of a Division, as the case may be, shall be necessary for the rendition of a decision or resolution in the Division Level.”

Question 3

original JD of RTC is CTA div

Answer 3

TRUE

CTA DIVISION: EXCLUSIVE ORIGINAL AND APPELLATE JURISDICTION OVER CIVIL CASES

• Decisions, resolutions or orders of the Regional Trial Courts in local tax cases decided or resolved by them in the exercise of their ORIGINAL JD;
• If it was originally filed with the MTC, then CTA Division will no longer have jurisdiction. Otherwise, there will be four appeals. MTC RTC(1st appeal) CTA en banc (2nd appeal) SC(3rd appeal)

Question 4

motions for reconsideration or new trial that you will file En banc

Answer 4

TRUE (should be en banc)

Question 5

surety Bond is double.

Answer 5

TRUE

The CTA may order the suspension of the collection of taxes, provided that the taxpayer either: (1) deposits the amount claimed; or (2) files a surety bond for NOT MORE THAN DOUBLE THE AMOUNT