OVERVIEW

OF
COURTS

SUPREME COURT
is the highest court in thePhilippines.

consists of fourteenAssociate Justicesand

oneChief Justice.
has "administrative supervision over all
courts and the personnel thereof".
In present it has 3 divisions 1st, 2nd and
3rd divisions.

COURT OF APPEALS
is thePhilippines' second-highest judicial
court, just after theSupreme Court.
Consist of 58 Associate Justice and 1
Presiding divided into 23 divisions consist
of 3 Justices for each dicision.
Reviews decisions from RTC and other
Quasi-Judicial Agencies except for COA and
Comelec that are directly appeallable to
the Supreme Court.

COURT OF TAX APPEALS

is the special court of limited jurisdiction,
and has the same level with theCourt of
Appeals.
consists of 8 Associate Justices and 1
Presiding Justice.
Aquired both the original and appellate
jurisdictions over civil and criminal tax cases
involving the National Internal Revenue
Code, Tariff and Customs Code and LGAC.

SANDIGANBAYAN
is a special appellate collegialcourtin
thePhilippines which was established
under Presidential Decree No. 1606. Its
rank is equivalent to theCourt of Appeals.
consists of 14 Associate Justices and 1
Presiding Justice

REGIONAL TRIAL COURT

are the highesttrial courtsin
thePhilippines.
It was formerly called as theCourt of
First Instancebefore 1980.

MTC, MCTC, MeTC AND MTCC

MTC Municipal Trial Court
MCTC Municipal Circuit Trial Court (covers two or
more municipalities).
MTCC Municipal Trial Court in Cities
MeTC Metropolitan Trial Court (Inside Manila)