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(vi) Further distraint or levy Which court has jurisdiction to determine if the warrant of distraint and levy issued by the BIR is valid and to rule…

2012 Bar Exam · Taxation Law · Question 73 · Multiple choice

The question

(vi) Further distraint or levy Which court has jurisdiction to determine if the warrant of distraint and levy issued by the BIR is valid and to rule if the waiver of the Statute of Limitations was validly effected? (2012 Bar Question)

  1. A.City Courts;
  2. B.Regional Trial Court;
  3. C.Court of Tax Appeals;
  4. D.Court of Appeals.

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