Jurisdiction Court of Tax Appeals

Question 1

Exclusive Original- Tax Cases

Answer 1

In tax collection cases involving final and executory assessments for taxes, fees, charges and penalties where the principal amount of taxes and fees, exclusive of charges and penalties claimed is not less than P1,000,000.

Question 2

Exclusive Original- CRIMINAL CASES

Answer 2

All criminal cases arising from violation of the NIRC, of the Tariff and Customs Code and other laws, part of laws, or special laws administered by the BIR or the BOC where the principal amount of taxes and fees, exclusive of charges and penalties claimed is less that P1,000,000 or where there is no specified amount claimed (the offenses or penalties shall be tried by the regular courts and the jurisdiction of the CTA shall be appellate)

Question 3

Appellate - Tax Cases

Answer 3

In tax collection cases involving final and executory assessments for taxes, fees, charges and penalties where the principal amount of taxes and fees, exclusive of charges and penalties claimed is less than P1,000,000 tried by the proper MTC, MeTC and RTC.

Question 4

Appellate- Criminal

Answer 4

1. Over appeals from the judgment, resolutions or orders of the RTC in tax cases originally decided by them, in their respective territorial jurisdiction.
2. Over petitions for review of the judgments, resolutions or orders of the RTC in the exercise of their appellate jurisdiction over tax cases originally decided by the MeTCs, MTCs, and MCTCs in their respective jurisdiction.

Question 5

Exclusive Appellate Jurisdiction to Review by Appeal from Commissioner of Internal Revenue

Answer 5

1. Decisions in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto, or other matters arising under the NIRC or other laws administered by BIR;
2. Inaction by CIR in cases involving disputed assessments, refunds of IR taxes, fees or other charges, penalties in relation thereto, or other matters arising under the NIRC or other laws administered by BIR, where the NIRC or other applicable law provides a specific period of action, in which case the inaction shall be deemed an implied denial via Petition for Review under Rule 42.

Question 6

Exclusive Appellate Jurisdiction to Review by Appeal from RTC

Answer 6

Decisions, orders or resolutions in local tax cases originally decided or resolved by them in the exercise of their original or appellate jurisdiction via Petition for Review under Rule 43.

Question 7

Exclusive Appellate Jurisdiction to Review by Appeal from Commissioner of Customs

Answer 7

Exclusive Appellate Jurisdiction to Review by Appeal from Commissioner of Customs

1. Decisions in cases involving liability for customs duties, fees or other charges, seizure, detention or release of property affected, fines, forfeitures or other penalties in relation thereto; or
2. Other matters arising under the Customs Law or other laws, part of laws or special laws administered by BOC (via Petition for Review under Rule 42, ROC, as amended).

Question 8

Exclusive Appellate Jurisdiction to Review by Appeal from Central Board of Assessment Appeals

Answer 8

Exclusive Appellate Jurisdiction to Review by Appeal from Central Board of Assessment Appeals

Decisions in the exercise of its appellate jurisdiction over cases involving the assessment and taxation of real property originally decided by the provincial or city board of assessment appeals via Petition for Review under Rule 43.

Question 9

Exclusive Appellate Jurisdiction to Review by Appeal from Secretary of Finance

Answer 9

Exclusive Appellate Jurisdiction to Review by Appeal from Secretary of Finance

Decision on customs cases elevated to him automatically for review from decisions of the Commissioner of Customs which are adverse to the government under Sec. 2315 of the TCC via Petition for Review under Rule 42.

Question 10

Exclusive Appellate Jurisdiction to Review by Appeal from Secretary of Trade and Industry and the Secretary of Agriculture

Answer 10

Exclusive Appellate Jurisdiction to Review by Appeal from Secretary of Trade and Industry and the Secretary of Agriculture

Decisions of Secretary of Trade and Industry in the case of non-agricultural product, commodity or article, and the Secretary of Agriculture in the case of agricultural product, commodity or article, involving dumping duties and countervailing duties under Secs. 301 and 302, respectively, of the TCC, and safeguard measures under RA 8800, where either party may appeal the decision to impose or not to impose said duties (via Petition for Review under Rule 42)