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DBDiscarga
DBDiscarga
Supreme Court has the authority to review, revise, reverse, modify, or affirm on appeal or certiorari, as the Rules of Court may provide, final judgments and orders of lower courts in:
All cases in which the constitutionality or validity of any treaty, international or executive agreement, law, presidential decree, proclamation, order, instruction, ordinance, or regulation is in question. All cases involving the legality of any tax, impost, assessment, or toll, or any penalty imposed in relation thereto. All cases in which the jurisdiction of any lower court is in issue. All criminal cases in which the penalty imposed is reclusion perpetua or higher. All cases in which only an error or question of law is involved.
DBDiscarga
DBDiscarga
DBDiscarga
DBDiscarga
Whats up?
A special collegiate court, created by RA 1125 (as amended by RA 9282,) the Court of Tax Appeals is composed of a Presiding Judge and 5 Associate Judges vested with the exclusive appellate jurisdiction over appeals from the decisions of the Commissioner of Internal Revenue and the Commissioner of Customs on civil and criminal tax cases filed by private persons.
DBDiscarga
Whats up?
These courts have authority to try cases, without limitations as to the issue or monetary restrictions, to which Municipal, Metropolitan and Municipal Circuit Trial Courts are subjected to. Thus Civil claims or Criminal prosecutions which involves an amount of money or a potential criminal sentence, beyond the jurisdiction of Municipal, Metropolitan and Municipal Circuit Trial Courts must be filed and heard in this Court.
Important:
RTCs are single, or monojudge. There is 1 RTC for each of the 13 judicial regions. All in all, there are 958 RTC branches in 13 judicial regions.
R.A. 7961 expands the RTC exercise of exclusive original jurisdiction in civil cases:
DBDiscarga
Whats up?
Municipalities in the Philippines have their own Municipal Trial Court, which try cases limited to civil suits involving relatively smaller amounts of money and minor violations of criminal laws. Labeled as inferior courts, they hears and adjudicate most of the controversies that occur in the Community and these are the courts closest to the people. They are referred to as Municipal Trial Court (MTC) if one covers only one municipality; otherwise, it is called Municipal Circuit Trial Court (MCTC) if it covers two or more municipalities.
Important:
Municipal Trial Courts in the towns and cities in the Metropolitan Manila area, as distinguished from the other political subdivisions in the Philippines, are referred to as Metropolitan Trial Courts (MeTC).
The equivalent of the Municipal Trial Courts in cities outside Metropolitan Manila is referred to as Municipal Trial Courts in Cities (MTCC).
DBDiscarga
DBDiscarga