2013 (Taxation) Bar Exam Questions: Multiple Choice Question 13

[Discuss/answer the question below. Or see Taxation Instructions; Taxation Essay Questions: 12, 3, 4, 5, 6, 7, 8, 9, 10, 11 and 12; Taxation Multiple Choice Questions: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 1214, 15, 16, 17, 18, 19 and 20; See also 2013 Bar Exam: Information, Discussions, Tips, Questions and Results]


MSI Corp. imports orange and lemon concentrates as raw materials for the fruit drinks it sells locally. The Bureau of Customs (BOC) imposed a 1% duty rate on the concentrates. Subsequently, the BOC changed its position and held that the concentrates should be taxed at 7% duty rate. MSI disagreed with the ruling and questioned it in the CTA which upheld MSI’s position. The Commissioner of Customs appealed to the CTA en banc without filing a motion for reconsideration.

Resolve the appeal. (1%)

(A) The appeal should be dismissed because a motion for reconsideration is mandatory.

(B) The appeal should be dismissed for having been filed out of time.

(C) The appeal should be given due course since a motion for reconsideration is
a useless exercise.

(D) The appeal should be upheld to be fair to the government which needs taxes.


  1. sobrang nosebleed na ako kaya i answered C but the correct answe is A.

    In an adverse decision by a CTA Division, the aggrieved party should first resort to filing either motion for recon or motion for new trial and only thereafter, he should resort to filing a petition for review before the CTA en banc.

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