Republic Act No. 1125
E407309
Republic Act No. 1125 is a Philippine law enacted in 1954 that created the Court of Tax Appeals as a specialized court to review tax-related decisions and disputes.
All labels observed (2)
| Label | Occurrences |
|---|---|
| Republic Act No. 1125 canonical | 3 |
| RA 1125 | 1 |
Statements (39)
| Predicate | Object |
|---|---|
| instanceOf |
Philippine statute
ⓘ
Republic Act of the Philippines ⓘ |
| appliesTo |
decisions of tax authorities
ⓘ
tax assessments ⓘ tax credits ⓘ tax refunds ⓘ |
| areaOfLaw |
revenue law
ⓘ
tax procedure ⓘ |
| concerns |
customs duties and charges
ⓘ
national internal revenue taxes ⓘ other matters arising under tax laws of the Philippines ⓘ |
| country | Philippines ⓘ |
| created |
Court of Tax Appeals of the Philippines
ⓘ
surface form:
Court of Tax Appeals
|
| enactedInYear | 1954 ⓘ |
| established | a Court of record known as the Court of Tax Appeals ⓘ |
| function |
to centralize tax appeals in a specialized court
ⓘ
to provide judicial review of decisions of tax authorities ⓘ |
| goal |
to ensure uniformity in the interpretation of tax laws
ⓘ
to improve the administration of tax laws through judicial review ⓘ |
| governmentBranch | legislative branch of the Philippines ⓘ |
| grantsJurisdictionTo |
Court of Tax Appeals of the Philippines
ⓘ
surface form:
Court of Tax Appeals
|
| hasEnglishTitle | An Act Creating the Court of Tax Appeals ⓘ |
| jurisdiction | Philippines ⓘ |
| languageOfDocument | English ⓘ |
| legalEffect |
defined the jurisdiction of the Court of Tax Appeals
ⓘ
established the Court of Tax Appeals as a court of record ⓘ |
| legalForm | Act of Congress ⓘ |
| legalStatus | enacted law ⓘ |
| legalSystem | civil law influenced legal system of the Philippines ⓘ |
| legislativeBody | Congress of the Philippines ⓘ |
| purpose | to create a specialized court to review tax-related decisions and disputes ⓘ |
| region | Southeast Asia ⓘ |
| relatedInstitution |
Bureau of Customs
ⓘ
Bureau of Internal Revenue ⓘ |
| shortName |
Republic Act No. 1125
self-linksurface differs
ⓘ
surface form:
RA 1125
|
| subjectMatter |
tax appeals
ⓘ
tax disputes ⓘ tax law ⓘ |
| typeOfCourtCreated | specialized tax court ⓘ |
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
RA 1125