N. Judicial Remedies

Question 1

2. Suspension of Collection of Taxes

Q: What are the conditions that must be complied with
before the Court of Tax Appeals may suspend the
collection of national internal revenue taxes?

Conditions for CTA to Suspend Tax Collection

1. Appeal Pending: A case is actively being reviewed by the Court of Tax Appeals.
2. Government or Taxpayer Interest: The Court believes collecting the tax now would harm the government or taxpayer.
3. Deposit or Bond: The taxpayer agrees to deposit the tax amount in court or provide a surety bond.

Answer 1

The conditions under which the CTA may suspend the
collection of national internal revenue taxes are as follows:

1. A petition for review is pending before the Court of
   Tax Appeals;
2. The collection, in the opinion of the Court, will
   jeopardize the interest of the government and/or
   the taxpayer; and
3. The taxpayer is willing to deposit in Court the
   amount being collected or to file a surety bond for
   not more than double the amount of the tax

(Sec. 11,R.A.1125, as amended; Bar Q&A by J. Dimaampao, 2020)

Question 2

1. Jurisdiction of the Court of Tax Appeals

a. Civil Cases - (1) Exclusive Appellate
b. Criminal Cases - (2) Exclusive Original & Exclusive Appellate
c. Institution of Civil Action in Criminal Action -
d. Certiorari jurisdiction

E. Collection cases ( category of civil case)

Answer 2

see details each

Question 3

3. Petition for Review on Certiorari to the SC

Who may file an appeal to the Supreme
Court by petition for review on
certiorari?

Here’s a summary of the key points in bullet form for easy memorization:

• Appeal process from Court of Tax Appeals (CTA) en banc decision:
  
  • File a verified petition for review on certiorari with the Supreme Court
  • Must be filed within 15 days of receiving the decision/resolution
  • Follow Rule 45 of the Rules of Court
• If a motion for reconsideration/new trial was filed:
  
  • 15-day period starts from receipt of resolution denying the motion
• Motion for reconsideration/new trial is deemed abandoned if:
  
  • The movant files an appeal to the Supreme Court while the motion is pending
• Time limits:
  
  • 15 days from receipt of CTA en banc decision/resolution
  • 15 days from denial of motion for reconsideration/new trial
• Key actions:
  
  • File verified petition for review on certiorari
  • Follow Rule 45 procedures
  • Be aware of abandonment rule for pending motions
• Important to note:
  
  • Cannot pursue both motion and appeal simultaneously

Answer 3

A party adversely affected by a decision
or ruling of the Court en banc may appeal
therefrom by filing with the Supreme
Court a verified petition for review on
certiorari within fifteen days from receipt
of a copy of the decision or resolution, as
provided in Rule 45 of the Rules of Court.
If such party has filed a motion for
reconsideration or for new trial, the
period herein fixed shall run from the
party’s receipt of a copy of the resolution
denying the motion for reconsideration
or for new trial. (Sec. 1, Rule 16, Revised
Rules of Court of Tax Appeals)
The motion for reconsideration or for new
trial filed before the Court shall be
deemed abandoned if, during its
pendency, the movant shall appeal to the
supreme Court pursuant to Section 1 of
this Rule.

Question 4

What is the nature of CTA?

Answer 4

Court of special jurisdiction created for the purpose of reviewing tax cases.

Proceedings before CTA are judicial in nature but it is NOT BOUND by the Technical Rules of Evidence

Proceedings are governed by AM 15-11-07 CTA. Hence Rules of Court ONLY Apply by ANALOGY

Question 5

1. Jurisdiction of the Court of Tax Appeals

a. Civil Cases - (1) Exclusive Appellate - DISCUSS

b. Criminal Cases - (2) Exclusive Original & Exclusive Appellate
c. Institution of Civil Action in Criminal Action -
d. Certiorari jurisdiction

E. Collection cases ( category of civil case)

Answer 5

1. Decisions of CIR on DISPUTED ASSESSMENTS, REFUND or other NIRC matters
2. Inaction by CIR - within 180 days after Administrative Protest on the assessment filed to CIR by taxpayer after Tax investigator denied taxpayer
3. Decisions by RTC on Local Taxes

Question 6

1. Jurisdiction of the Court of Tax Appeals
   a. Civil Cases - (1) Exclusive Appellate

b. Criminal Cases - (2) Exclusive Original & Exclusive Appellate - DISCUSS

c. Institution of Civil Action in Criminal Action -
d. Certiorari jurisdiction

E. Collection cases ( category of civil case)

Answer 6

Exclusive Original
1) If principal amount of tax is P 1M and above exclusive of charges and penalties

Exclusive Appellate
1) Appeals - Judgment of first level court in Tax collection cases
2) Appeals - Judgment of RTC originally decided by them

3) Petition for Review - Judgment of RTC decided by them in the exercise of their Appellate jurisdiction

Question 7

1. Jurisdiction of the Court of Tax Appeals
   a. Civil Cases - (1) Exclusive Appellate
   b. Criminal Cases - (2) Exclusive Original & Exclusive Appellate

c. Institution of Civil Action in Criminal Action - DISCUSS

d. Certiorari jurisdiction
E. Collection cases ( category of civil case)

Answer 7

Summary of the Rule

• Joint Institution: Criminal and civil actions for tax offenses are filed together.
• Mandatory Civil Action: Filing a criminal case automatically includes a civil case.
• No Separate Filing: The taxpayer cannot choose to file the civil action separately.

The criminal action and the
corresponding civil action for the
recovery of civil liability for taxes and
penalties shall be deemed jointly
instituted in the same proceeding.
The filing of the criminal action shall
necessarily carry with it the filing of
the civil action. No right to reserve the
filing of such civil action separately
from the criminal action shall be
allowed or recognized

Question 8

What are the mode of appeal to CTA

Answer 8

a.
CTA Division - via Rule 42 - Decision, Ruling, or Inaction of CIR, COC, Secretary of Finance, DTI Secretary, or RTC

b.
CTA En Banc - via Rule 43 - Decisions or rulings of RTC exercising their appellate jurisdiction