Procedures, organizational structure, quasi-legislative tax issuances: Court of Tax Appeals’ jurisdiction under R.A. 9282 and B.P. 129

• Main Author: Lim, Denise F.
• Format: text
• Language: English
• Published: Animo Repository 2015
• Subjects: Tax administration and procedure—Philippines; Philippines. Court of Tax Appeals; Tax protests and appeals—Philippines; Tax Law
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/6792
• Institution: De La Salle University

The Court of Tax Appeals (CTA) is a special court dedicated exclusively to the study and resolution of tax cases. It was granted jurisdiction over all matters involving taxation by R.A 9282. Within the hierarchy of courts, the CTA is a lower court in relation to the Supreme Court. The Supreme Court...