Principles
What is the Composition of the CTA?
9 justices. (1 presiding justice and 8 associate justices).
Number of Days the CTA is provided by law to decide on the appeals from the decision or inaction of the CIR.
180 days.
Law that amended Republic Act 1125.
R.A.9282 and R.A. 9503.
True or False.
The Court of Tax Appeals is not bound by the techical rules provided in the Rules of Court.
True.
Original jurisdiction in tax collection cases involving final and executory assessments for taxes, fees, charges and penalties, where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is not more than P1 million pesos falls within the ___.
Regional Trial Courts.
Prescriptive Period in filing a Petition for Review to the CTA.
Within 30 days after receipt of a copy of such decision or ruling, or expiration of the period fixed by law for the CIR to act on the disputed assessments.
What law created the Court of Tax Appeals?
R.A 1125
Original jurisdiction in tax collection cases involving final and executory assessments for taxes, fees, charges and penalties, where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is P1 million pesos or more falls with the ___.
Court of Tax Appeals.
True or False. The LGU may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction which shall be filed by the Municipal/City Mayor.
The LGU may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction which shall be filed by the Local Treasurer.
The CTA is of the same rank as what court?
Court of Appeals.
In criminal actions involving violations of tax laws, is the civil aspect thereof deemed instituted?
Yes. In cases within the jurisdiction of the Court of Tax Appeals, the criminal action and the corresponding civil action for the recovery of civil liability for taxes and penalties shall be deemed jointly instituted in the same proceeding. The filing of the criminal action shall necessarily carry with it the filing of the civil action.
No right to reserve the filing of such civil action separately from the criminal action shall be allowed or recognized. (Revised Rules of the Court of Tax Appeals, Rule 9, Section 11)
Who may appeal to the CTA?
Any party adversely affected by a decision, ruling, or inaction of the Commissioner of Internal Revenue, the Commission of Customs, Secretary of Finance, the Secretary of Tradde and Industry or the Secretary of Agriculture or the Central Board of Assessment Appeals of the Regional Trial Courts.