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Jurisdiction.
SEC. 23. Jurisdiction. - The provisions of existing laws to the contrary notwithstanding, all violations referred to herein shall be under the exclusive jurisdiction of the Court of Tax Appeals, herein referred to as the Court. It may create its offices in the Visayas and Mindanao for this purpose.
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).