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The Court of Tax Appeals has exclusive appellate

jurisdiction to review by appeal the decisions of the


commissioner of internal revenue
True or false?

The Court of Tax Appeals has concurrent appellate


jurisdiction with the court of tax appeals to review
by appeal the decisions of the Commissioner of
Internal Revenue.
True or false?

The Court of Tax Appeals has exclusive appellate


jurisdiction to review by appeal the decision of the
Commissioner of Customs.
True or false?

The Court of Tax Appeals has concurrent appellate


jurisdiction with the Supreme Court to review by
appeal by the decisions of the Secretary of finance
on customs cases elevated to him automatically
which are adverse to the government under the
tariffs and customs code.
True or false?

The Court of Tax Appeals has exclusive appellate


jurisdiction to review by appeal the decisions of the
Secretary of Trade in the case of non-agricultural
product, commodity or article.
True or false?
The Court of Tax Appeals has concurrent appellate
jurisdiction to review by appeal the decisions of the
Commissioner of Customs.
True or false?

The Court of Tax Appeals has exclusive appellate


jurisdiction to review by appeal the decisions of the
Central Board of Assessment Appeals
True or False?

The Court of tax appeals has exclusive original


jurisdiction over all criminal offenses arising from
violations of the National Internal Revenue Code
where the amount involve is P1,000,000 and above.
True or false?

The court of tax appeals has exclusive original


jurisdiction over all criminal offenses arising from
violations of the tariff and customs code where the
amount involved is P1,000,000 and above
True or false?

The Court of Tax Appeals has exclusive appellate


jurisdiction in criminal offenses over appeals from
the judgements, resolutions or orders of the
regional trial courts cases originally decided by
them.
True or false?

The Court of Tax Appeals has exclusive original


jurisdiction over all criminal offenses arising from
violations of the tariff and custom codes where the
amount involved is more than P1,000,000.
True or false?

The Retirement age of the Court of Tax Appeals is


70 years old.
True or false?

The Court of Tax Appeals must be composed of 5


justices
True or false?

The Composition of the Court of Tax Appeals is 6


justices.
True or false?

The quorum of the session of the Court of Tax


Appeals en banc is four justices
True or false?

Many changes in government are gradual and


difficult. How does our government decide if
changes that are brought about by Federal laws are
constitutional?
A) Popular vote
B) Judicial review
C) Presidential veto
D) Congressional hearings

This branch of government is responsible for


carrying out the laws.
A) Executive
B) Judicial
C) Legislative
D) Police

What is the name of the group of executive


department heads who advise the president?
A) Cabinet
B) Electoral College
C) Representatives
D) Senator

The highest court in the United States is the


A) District Court
B) Supreme Court
C) State Court
D) Military Court

Judicial review is most accurately described as the


power of the
A) President to override a decision of the
Supreme Court
B) State courts to overturn decisions of the
Supreme Court
C) Senate to approve all presidential
appointments to federal courts
D) Supreme Court to determine the
constitutionality of laws

Which of these is the main function of the


legislative branch?
A) Make laws
B) Enforce laws
C) Define laws
D) Interpret laws

Which branch of the Federal government makes


laws?
A) Executive
B) Judicial
C) Legislative
D) Presidential

What is the role/job of the judicial branch?


A) Make laws
B) Enforce laws
C) Carry out laws
D) Interpret laws

To achieve its vision, the Court of Tax Appeals is


guided by the following principles, except.
A) Fair and speedy collection of taxes by the
Government;
B) Adequate judicial remedies to taxpayers
against unreasonable/unjust tax assessments
and refund of excessive/erroneous taxes
collected;
C) Proper interpretation of tax statutes;
D) All of this are the principles needed to achieve
the vision.

The Organizational structure of the Court of Tax


Appeals of the Philippines composed:
A) Office of the Presiding Justice, Offices of the Associate
Justices, Office of the Clerks of Court, the Legal and
Technical Services Office, and the Office of Administrative
and Finance Services.
B) Office of the Presiding Justice, Offices of the Associate
Justices, the Legal and Technical Services Office, and the
Office of Administrative and Finance Services.
C) Offices of the Associate Justices, Office of the Clerks of
Court, the Legal and Technical Services Office, and the
Office of Administrative and Finance Services.
D) Office of the Presiding Justice, the Legal and Technical
Services Office, and the Office of Administrative and
Finance Services.

The Supreme Court has ...


A) seven justices
B) nine justices
C) fifteen justices
D) fifty justices

The decision in a case is called the...


A) evidence
B) verdict
C) appeal
D) justice

At trial, lawyers try to prove their case using...


A) an appeal
B) a bribe
C) verdict
D) evidence

The party who files a suit or presses charges...

A) is known as the defendant.


B) is known as the prosecutor.
C) is the court reporter.
D) is the Judge.

The authority of a court to hear and decide cases


A) Jurisdiction
B) Hearing
C) Judges
D) Clause

Defendants may ask for a review of their case by a


higher court, or another trial, if they think the court
has made a mistake. This review is called a...
A) Accusation
B) Defense
C) Appeal
D) Lawyer

This type of jurisdiction means the first court to


hear a case?
A) Appellate
B) Concurrent
C) Exclusive
D) Original

The Court of Tax Appeals may sit in en banc or in


how many divisions? How many justices does each
divisions have?
A) 1 and 2
B) 2 and 3
C) 3 and 1
D) 3 and 2

Who shall serve as the chairman for each divisions?


A) The justice
B) Secretary of Trade and Industry
C) Secretary of Finance
D) The Presiding Justice and the most Senior
Associate Justice

How many justices shall constitute a quorum for


session in en banc and how many justices for
session of a division?
A) 4 and 2
B) 2 and 3
C) 3 and 1
D) None of this are correct

A quorum cannot be constituted due to any


vacancy, disqualification, inhibition, disability or
any other lawful cause, the Presiding justice shall
designate any Justice of other division of the court
to sit temporarily therein.

True or False?

What is the necessary number of affirmative votes


of the court en banc and of a divisions for the
rendition of a decision or a resolution?
A) 4 and 2
B) 2 and 2
C) 3 and 4
D None of this are correct

At what age does the Presiding Justice and the


Associate Justice became incapacitated to
discharge the duties of their offices?
A) At the age of 50
B) At the age of 70
C) At the age of 60
D) Whenever they want to resign

In the Philippines, The Court of Tax Appeals, How


many Associate Justices are in Office?

A) 8
B) 6
C) 4
D) 5
Who is the current Presiding Justice in the
Philippines Court of Tax Appeals?

A) Roman G. Del Rosario


B) Juanito C. Castañeda
C) Lovell R. Bautista
D) Erlinda Piñera Uy

The federal government's heath care system for 65


and over is called what?
A) Social Security
B) Health Insurance
C) Medicare
D) FICA

I own a house. The tax I pay on the house and land


is called what?
A) Property tax
B) Death tax
C) Estate tax
D) House tax

The "death tax" on everything people own after


they die is called what?
A) Property tax
B) Progressive tax
C) Income Tax
D) Estate tax
The Court of Tax Appeals has the exclusive
appellate jurisdiction to review by appeal the
decisions of the Secretary of Trade and Industry in
the case of?

A) Agricultural product, commodity or article


B) Commodity or article only
C) Non-agricultural product, commodity or
article
D) None of this are correct

Usually, the Supreme Court has what type of


jurisdiction?
A) Original
B) Appellate

The Court of Tax Appeals has exclusive appellate


jurisdiction in criminal offenses over petitions for
review of the judgements, resolutions or orders of
the regional trial courts in tax cases originally
decided by them.

True or False?

The Court of Tax Appeals has exclusive original


jurisdiction in tax collection cases involving final
and executory assessments for taxes, fees, charges
and penalties.

True or false?
The Court of Tax Appeals of the Philippines is the
special court of limited jurisdiction, and has the
same level with the Court of Appeals.

True or False?

The Court of Tax Appeals of the Philippines, the


court consists of 8 Associate Justices and 1
Presiding Justice.

True or False?

The Court of Tax Appeals was originally created by


virtue of Republic
Act._______, which was enacted on June 16, 1954
A) No. 1125
B) No. 1225
C) No. 1121
D) No. 1115

INCOME
TAXATION
Mark Angelo H. Duana
BS – Accountancy
Chapter 18:

Court of Tax
Appeals

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