cta jurisdiction summary

7/29/2019 CTA Jurisdiction Summary

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COURT OF TAX APPEALS JURISDICTION

EXCLUSIVE APPELLATE JURISDICTIONTO REVIEW BY APPEAL

EXCLUSIVE ORIGINAL JURISDICTIONOVER ALL CRIMINAL AND CIVIL OFFENSES

EXCLUSIVE APPELLATE JURISDICTIONIN CRIMINAL AND CIVIL OFFENSES:

(Civil action for the recovery of civil liability for taxes and penaltiesdeemed simultaneously instituted with the criminal action)

via a Petition for Review under Rule 42:

Decisions of the Commissioner of Internal Revenue in

cases involving disputed assessments, refunds of internalrevenue taxes, fees or other charges, penalties in relationthereto, or other matters arising under the NationalInternal Revenue or other laws administered by theBureau of Internal Revenue.

Inaction by the Commissioner of Internal Revenue incases involving disputed assessments, refunds of internalrevenue taxes, fees or other charges, penalties inrelations thereto, or other matters arising under theNational Internal Revenue Code or other lawsadministered by the Bureau of Internal Revenue, wherethe National Internal Revenue Code provides a specific

period of action, in which case the inaction shall bedeemed a denial.

Decisions of the Commissioner of Customs in casesinvolving liability for customs duties, fees or other moneycharges, seizure, detention or release of property affected,fines, forfeitures or other penalties in relation thereto, orother matters arising under the Customs Law or otherlaws administered by the Bureau of Customs.

Decisions of the Secretary of Finance on customscases elevated to him automatically for review fromdecisions of the Commissioner of Customs which are

adverse to the Government under Section 2315 of theTariff and Customs Code.

Decisions of the Secretary of Trade and Industry, inthe case of nonagricultural product, commodity or article,and the Secretary of Agriculture in the case of

arising from violations of the National Internal RevenueCode or Tariff and Customs Code and other lawsadministered by the Bureau of Internal Revenue or the

Bureau of Customs where the principal amount of taxesand fees, exclusive of charges and penalties, claimed isP1 million or more

Same violations decided by the regular court whethe amount involved is less than P1million or nospecified amount

tax collection case involving final and executoryassessments for taxes, fees, charges and penalties, theprincipal amount of taxes and fees, exclusive of chargesand penalties, claimed is P1 million or more

tax collection cases where the principal amounttaxes and fees, exclusive of charges and penaltieclaimed is less than P1 million

via an appeal

from the judgments, resolutions or orders of the Rin tax collection cases originally decided by them

via a petition for review

of the judgments, resolutions or orders of the RTCthe exercise of their appellate jurisdiction taxcollection cases originally decided by the MeTC,MTC, MCTC


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agricultural product, commodity or article, involvingdumping and countervailing duties under Section 301 and302, respectively, of the Tariff and Customs Code, andsafeguard measures under Republic Act No. 8800, whereeither party may appeal the decision to impose or not toimpose said duties.

via a Petition for Review under Rule 42:

Decisions, orders or resolutions of the Regional TrialCourtsin local tax cases originally decided or resolved bythem in the exercise of their original or appellate

jurisdiction.

Decisions of the Central Board of AssessmentAppeals in the exercise of its appellate jurisdiction overcases involving the assessment and taxation of realproperty originally decided by the provincial or city boardof assessment appeals.


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RTC MeTC, MTC, MCTC in criminal cases

EXCLUSIVE ORIGINAL JURISDICTION

in all criminal and civil cases not within the exclusive jurisdiction of any court, tribunal or body,(criminal: offenses punishable with imprisonment exceeding 6 years and regardless of otherimposable accessory or other penalties, including the civil liability arising from such offenses orpredicated thereon, irrespective of kind, nature, value, or amount thereof)

tax collection cases where the principal amount of taxes and fees, exclusive of charges andpenalties, claimed is less than One million pesos and does not involve violations of city ormunicipal ordinances

In all other cases in which the demand, exclusive of interest, damages of whatever kind,

attorney's fees, litigation expenses, and costs xxx exceed P100,000.00 or where items 1-7 ofSec. 19 of BP 129, as amended exceeds P200,000.00

Sec. 266 & Art. 357 IRR of LGC: collection of delinquent basic real property tax where theamount due is more than P10,000.00

EXERCISE APPELLATE JURISDICTION

over all cases decided by Metropolitan Trial Courts, Municipal Trial Courts, and Municipal CircuitTrial Courts

under the Local Govt. Code:

Sec. 119 over decisions of the sanggunian concerned in boundary disputes of LGUs

Sec. 266 & Art. 357 IRR of LGC: collection of delinquent RPT

EXCLUSIVE ORIGINAL JURISDICTION

over all offenses punishable with imprisonment not exceeding 6 yearsirrespective of the amount of fine, and regardless of other imposable accor other penalties, including the civil liability arising from such offenses orpredicated thereon, irrespective of kind, nature, value, or amount thereof

over all violations of city or municipal ordinances committed within theirrespective territorial jurisdiction

Sec. 266 & Art. 357 IRR of LGC: collection of delinquent basic real propewhere the amount due is less than P10,000.00

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