JURISDICTIONS

THE JUDICIARY REORGANIZATION ACT OF 1980 (B.P. Blg. 129, as amended)
-This is the law that was passed by the Legislature defining the jurisdictions of the following Philippine
Courts:
I.
Court of Appeals (Chapter I, B.P. Blg. 129)
SEC. 9. Jurisdiction. The Court of Appeals shall exercise:
1. Original jurisdiction to issue writs of mandamus, prohibition, certiorari, habeas corpus, and quo
warranto, and auxiliary writs or processes whether or not in aid of its appellate jurisdiction;
2. Exclusive original jurisdiction over actions for annulment of judgments of Regional Trial Courts;
and
3. Exclusive appellate jurisdiction over all final judgments, decisions, resolutions, orders or
awards of Regional Trial Courts and quasi-judicial agencies, instrumentalities, boards or
commissions, including the Securities and Exchange Commission, the Social Security
Commission, the Employees Compensation Commission, and the Civil Service Commission,
except those falling within the appellate jurisdiction of the Supreme Court in accordance with
the Constitution, the Labor Code of the Philippines under Presidential Decree No. 442, as
amended, the provisions of this Act, and of subparagraph (1) of the third paragraph and
subparagraph (4) of the fourth paragraph of Section 17 of the Judiciary Act of 1948.
-In addition, R.A. No. 7902 provided for an appeal to the Court of Appeals from awards, judgments,
final orders or resolution of or authorized by any quasi-judicial agency in the exercise of its quasijudicial functions. Among these agencies are:
a. Civil Service Commission
b. Central Board of Assessment Appeals
c. Securities and Exchange Commission
d. Office of the President
e. Land Registration Authority
f. Social Security Commission
g. Civil Aeronautics Board
h. Bureau of Patents
i. Trademarks and Technology Transfer
j. National Electrification Administration
k. Energy Regulatory Board
l. National Telecommunications Commission
m. Department of Agrarian Reform under R.A. No. 6657
n. Government Service Insurance System
o. Employees Compensation Commission
p. Agricultural Inventions Board
q. Insurance Commission
r. Philippine Atomic Energy Commission
s. Board of Investments
t. Construction Industry Arbitration Commission
u. Voluntary arbitrators authorized by law
This is now embodied in Rule 43 of the Rules of Court.
-Decisions rendered by the Court of Tax Appeals (CTA) are no longer appealable to the Court of
Appeals, owing to R.A. No. 9282 (effective March 30, 2004), which elevated the CTA’s rank to the
level of the Court of Appeals. Thus, Rule 43 of the Rules of Court concerning appeal to the CA from
decisions orders and awards of the CTA is deemed modified.
II.
Regional Trial Courts (Chapter II, B.P. Blg. 129)
-Iligan City and Marawi City are under the Twelfth Judicial Region (Sec. 13)
-There are seven branches (Branches I to VII) for the province of Lanao del Norte and the city of Iligan,
Branches I to VI with seats at Iligan City, and Branch VII at Tubod (Sec. 14)
SEC. 19. Jurisdiction in Civil Cases. Regional Trial Courts shall exercise exclusive original jurisdiction:
1. In all civil actions in which the subject of the litigation is incapable of pecuniary estimation;
2. In all civil actions which involve the title to, or possession of real property, or any interest
therein, where the assessed value of the property involved exceeds Twenty thousand pesos
(P20,000.00) or, for civil actions in Metro Manila, where such value exceeds Fifty thousand
pesos (P50,000.00), except actions for forcible entry into and unlawful detainer of lands or
buildings, original jurisdiction over which is conferred upon Metropolitan Trial Courts, Municipal
Trial Courts, and Municipal Circuit Trial Courts;
3. In all actions in admiralty and maritime jurisdiction where the demand or claim exceeds Three
hundred thousand pesos (P300,000.00) or in Metro Manila, where such demand or claim
exceeds Four hundred thousand pesos (P400,000.00) (as amended by R.A. No. 7691);

No. No. 2347 [1914]). members of associations or organizations registered with the Commission. 902-A. amended Sec. damages of whatever kind. 49 as amended by R. c. trustees. partnerships. No. Blg. 8293) regardless of the imposable penalty. 5. as per Sec. litigation expenses.000. 6. the court shall . 227 [1948]). where such gross value exceeds Four hundred thousand pesos (P400. vs.A. partnership. No. where the gross value of the estate exceeds Three hundred thousand pesos (P300. Money-laundering cases fall to the RTC. or the Property Registration Decree of 1979. members. the probate court may have jurisdiction to decide that issue (Cunanan vs. 8369. amounting to fraud and misrepresentation which may be detrimental to the interest of the public and/or the stockholder. In all civil actions and special proceedings falling within the exclusive original jurisdiction of Juvenile Domestic Relations Courts and of the Courts of Agrarian Relations as now provided by law (as expounded by R. In all actions involving the contract of marriage and marital relations (as expounded by R. 8799. otherwise known as The Securities Regulation Code.A. In all cases not within the exclusive jurisdiction of any court. exceeds Four hundred thousand pesos (P400. 496. 7. and those cases formerly within the adjudicatory powers of the Securities and Exchange Commission under P. Probate Cases  The RTC as a special court in probate proceedings becomes a tribunal of limited jurisdiction. 80 Phil.00) or. 1529. otherwise known as the Land Registration Act of 1902. respectively. of the board of directors. or where one or more of the victims is a minor at the time of the commission of the offense: Provided. to wit:  Criminal case where one or more of the accused is below eighteen (18) years of age but not less than nine (9) years of age.000.2 or R. 5 of R. Amparo. otherwise known as the Family Courts Act of 1997. That if the minor is found guilty. 8. and now vests exclusive original jurisdiction over child and family cases to the Family Courts. as amended by Act No. 129. person. attorney’s fees. In all matters of probate.000. R. to wit:  Devices or schemes employed by or nay acts. its officers or partners. 5. or in probate matters in Metro Manila. partners. business associates.  The RTC also serves as a land registration court. No. partnership or associations of the state insofar as it concerns their individual franchise or right to exist as such entity. 5. where the demand. or associates: between any or all of them and the corporation. In all other cases in which the demand.00). both testate and intestate. partnership or association has no sufficient assets to cover its liabilities but is under the management of a Rehabilitation Receiver or Management Committee.00). but also over all petitions filed after the original registration of title. the RTC is granted special jurisdiction to hear and decide: a.  Controversies in the election or appointments of directors.A. partnerships. Those committed by public officers and corporations in conspiracy with such public officers shall be under the jurisdiction of the Sandiganbayan (Sec. b. Land Registration Cases (Act No. or body exercising judicial or quasi-judicial functions. 7691).  Petition of corporations. d. or association possesses sufficient property to cover all its debts but foresees the impossibility of meeting them when they respectively fall due or in cases where the corporation. 157 SCRA 609 [1988]). or associations to be declared in the state of suspension of payments in cases where the corporation. No.D. No.D. Family Courts -Sec.A. Section 2 of P. in such other cases in Metro Manila. officers or managers of such corporations. and costs or the value of the property in controversy exceeds Three hundred thousand pesos (P300. exclusive of interests.A. exclusive of the above-mentioned items.  Yet if the parties submit a question of title to the probate court and the interests of third parties are not impaired.  Jurisdiction over all applications for registration of title to land is conferred upon the RTC of the respective province where the land sought to be registered is situated. -In addition. No.000. 8369).P.A. 9160). The RTC becomes a Special Commercial Court for violations of the Decree on Intellectual Property (P.4. members or associates. partnership or association of which they are stockholders.  Controversies arising out of intra-corporate or partnership relations. No. or associations. No.00) (as amended by R. now vests the RTC with authority to act not only on application for registration. e. and between such corporation. tribunal. Judge Baylin. between and among stockholders. 8369).A. 19(5) and (7) of B.D. and acts on matters pertaining to the settlement of the estate but never rights to property arising from contract (Circa Nila Development Corp.

B. 9262 vested with the Family Court – and in its absence. otherwise known as the “Child and Youth Welfare Code”. -Additional cases other than those provided in Section 5 above may be assigned to the Family Courts. and petitions for dissolution of conjugal partnership of gains. The decision of the Regional Trial Courts in such cases shall be appealable by petition for review to the Court of Appeals. 20. and discrimination and all other conditions prejudicial to their development. No. 129 is hereby amended to read as follows: SEC. shall be suspended without the need of application pursuant to P. No. that such additional cases shall not be heard on the same day family cases are heard. 9262). Municipal Trial Courts.D. o R. there shall be a Municipal Trial Court which shall have one branch (Sec. 9262) and Municipal Trial Courts – the jurisdiction to act on petitions/applications for protection orders (Sec. SEC. in physical. SEC. integrity and freedom of movement. 7610. Municipal Trial Courts. and o Children – which include the commission of all forms of abuse. 7658. Violations of R. exploitation. or restoration of parental authority and other cases cognizable under P. In areas where there are no Family Courts. 32 of B. the cases referred to in Section 5 shall be adjudicated by the RTC. petitions for voluntary or involuntary commitment of children. or psychological harm or suffering to women. mandamus. Metropolitan Trial Courts. and 2. E. tribunal or body. however. comprising one or more cities and/or one or more municipalities (Sec. prohibition. Blg. and Municipal Circuit Trial Courts in their respective territorial jurisdictions. 56 (series of 1986). neglect. regular courts (Sec.A. Petitions for the constitution of the family home.A. or are likely to result. No. Jurisdiction of Metropolitan Trial Courts. Provided. Petitions for declaration of status of children as abandoned. Actions for support and acknowledgment. habeas corpus and injunction which may be enforced in any part of their respective regions. Summary judicial proceedings brought under the provisions of E. 21. 7. 22.A. cruelty. quo warranto. habeas corpus in relation to the latter. and those relating to marital status and property relations of husband and wife or those living together under different status and agreements. as amended. Such cases shall be decided on the basis of the entire record of the proceedings had in the court of origin. III. 603. No.D. Appellate jurisdiction. Municipal Trial Courts and Municipal Circuit Trial . except those now falling under the exclusive and concurrent jurisdiction of the Sandiganbayan which shall hereafter be exclusively taken cognizance of by the latter. and Municipal Circuit Trial Courts (Chapter III.          promulgate sentence and ascertain any civil liability which the accused may have incurred. 2 of R. and such memoranda and/or briefs as may be submitted by the parties or required by the Regional Trial Courts. otherwise known as the Family Code of the Philippines. violence. Exploitation and Discrimination Act. No.P. 31) R. 209. Sec. 10. termination. the suspension. Petitions for adoption of children and the revocation thereof. otherwise known as the “Special Protection of Children Against Child Abuse. 30) -There shall be a Municipal Circuit Trial Court in each area defined as a municipal circuit. dependent or neglected children. No. 7691 expanded the jurisdiction of MTCs and MeTCs. 32. R. 7691 provides that “Sec.” as amended by R.A. Blg. Original Jurisdiction in other Cases.P. The sentence. and other forms of physical abuse such as battering or threats and coercion which violates a woman’s personhood. No.A. declaration of nullity of marriage. Petitions for guardianship. SEC. 603. R. No. In actions affecting ambassadors and other public ministers and consuls. 29) -In each of the municipalities that are not comprised within a metropolitan area and a municipal circuit. Regional Trial Courts shall exercise original jurisdiction: 1. Regional Trial Courts shall exercise exclusive original jurisdiction in all criminal cases not within the exclusive jurisdiction of any court. Cases against minors cognizable under the Dangerous Drugs Act. 129) -There are two branches of MTCCs in Iligan City (Sec. Complaints for annulment of marriage. No. sexual.A. In the issuance of writs of certiorari. Jurisdiction in Criminal Cases.A.O.O. which may give it due course only when the petition shows prima facie that the lower court has committed an error of fact or law that will warrant a reversal or modification of the decision or judgment sought to be reviewed. No. and other related laws. No. Regional Trial courts shall exercise appellate jurisdiction over all cases decided by Metropolitan Trial Courts. custody of children. and Cases of domestic violence against: o Women – which are acts of gender-based violence that result.

IV. That interest. damages of whatever kind. – Metropolitan Trial Courts. Exclusive original jurisdiction over all offenses punishable with imprisonment not exceeding six (6) years irrespective of the amount of fine. Except in cases falling within the exclusive original jurisdiction of the Regional Trial Courts and of the Sandiganbayan. Blg. MTJ-07-1686. 2008). Delegated Jurisdiction in Cadastral and Land Registration Cases. Exclusive original jurisdiction in all civil actions which involve title to.000. such value to be ascertained by the affidavit of the claimant or by agreement of the respective claimants if there are more than one.000. and 3. however. including the civil liability arising from such offenses or predicated thereon. and Municipal Circuit Trial Courts may be assigned by the Supreme Court to hear and determine cadastral or land registration cases covering lots where there is no controversy or opposition. Municipal Trial Courts.courts in Criminal Cases.D. attorney’s fees. That in offenses involving damage to property through criminal negligence. 1083) -Sec. (Administrative Circular No. the amount of the demand shall be the totality of the claims in all the causes of action. 6-93(A) and Administrative Circular No. irrespective of kind. litigation expenses. That where there are several claims or causes of action between the same or different parties. 35. they shall have exclusive original jurisdiction thereof. Sec. No. 38-97 superseded and clarified Administrative Circular No. ART. 1083. Judges of first level courts are no longer allowed to conduct preliminary investigations (Sibulo vs. Municipal Trial Judge. 129 thus: SEC. 1083). That when. in such cases. where such assessed value does not exceed Fifty thousand pesos (P50. further. where the value of the personal property.00) exclusive of interest. Municipal Trial Courts. Municipal Trial Courts and Municipal Circuit Trial Courts in Civil Cases.P. No. and Municipal Circuit Trial Courts shall exercise: 1. and Municipal Circuit Trial Courts shall exercise: 1. 2005. value or amount thereof: Provided. No. and costs. in civil actions in Metro Manila. 37 of B.00).D.M. 3 of R. damages of whatever kind. Blg. 2. or possession of. estate. A. or from the corresponding tax declaration of the real property. any Metropolitan Trial Judge. 6-93 as limited only to original cadastral or land registration cases and does not include petitions subsequent to original registration). 129. Special jurisdiction in certain cases. Shari’a Courts (P. exclusive of interest. Municipal Trial Courts. Exclusive original jurisdiction over civil actions and probate proceedings. shall be included in the funding appropriations so provided in B. June 12. No. – The Shari’a Circuit Courts shall have exclusive original jurisdiction over: .000. the issue of ownership shall be resolved only to determine the issue of possession. Blg. 33.P. damages of whatever kind. attorney’s fees. estate. and 2. 05-8-26-SC. or amount of the demand does not exceed Three hundred thousand pesos (P300.000. embodied in the same complaint. Toledo-Mupas.00) or. the Metropolitan Trial courts. litigation expenses and costs: Provided. 150(d) of P. and regardless of other imposable accessory or other penalties. Metropolitan Trial courts. 129 provides that Shari’a Courts constituted as provided for in P. Jurisdiction. That in cases of land not declared for taxation purposes. No. 7691 amended Sec.” Sec. Jurisdiction of Metropolitan Trial Courts.P. effective October 3. Exclusive original jurisdiction over all violations of city or municipal ordinances committed within their respective territorial jurisdiction. 45 of B. 4.P. irrespective of whether the causes of action arose out of the same or different transactions.000. which must be specifically alleged: Provided.D. No. litigation expenses. a. Provided. Thus. or contested lots where the value of which does not exceed One hundred thousand pesos (P100. or any interest therein where the assessed value of the property or interest therein does not exceed Twenty thousand pesos (P20. or amount of the demand does not exceed Four hundred thousand pesos (P400.A. and costs shall be included in the determination of the filing fees: Provided. In the absence of all the Regional Trial Judges in a province or city. Their decisions in these cases shall be appealable in the same manner as decisions of the Regional Trial Courts. nature. 129 is deemed amended by A. Shari’a Circuit Court -There are twelve Shari’a Circuit Courts in and for the Provinces of Lanao del Norte and Lanao del Sur and the Cities of Iligan and Marawi (Art. 155.00) or in Metro Manila where such personal property.00). Exclusive original jurisdiction over cases of forcible entry and unlawful detainer. Blg. the value of such property shall be determined by the assessed value of the adjacent lots. testate and intestate. attorney’s fees. the defendant raises the question of ownership in his pleadings and the question of possession cannot be resolved without deciding the issue of ownership. SEC. including the grant of provisional remedies in proper cases. real property. 33 of B.M. otherwise known as the Code of Muslim Personal Laws of the Philippines. Municipal Circuit Trial Judge may hear and decide petitions for a writ of habeas corpus or applications for bail in criminal cases in the province or city where the absent Regional Trial Judges sit.

legitimacy. All actions arising from customary contracts in which the parties are Muslims. All cases involving custody.D. d. Original jurisdiction. and e. otherwise known as the Labor Code of the Philippines. Restitution of marital rights. which shall fall under the exclusive original jurisdiction of the Municipal Circuit Court. All other personal and real actions not mentioned in paragraph 1(d) wherein the parties involved are Muslims except those for forcible entry and unlawful detainer. Petitions by Muslims for the constitution of a family home. No. d. Shari’a District Court -The provinces of Lanao del Norte and Lanao del Sur. All cases involving disposition.D.1. et. c.D. Labor Cases (P. 143. No. All cases involving disputes relative to communal properties. No. and the Cities of Iligan and Marawi are under the Fourth Shari’a District (Art. (Sec. al. vs. 1.D. 3. 1083. and g. Rules on the . Maintenance and support. and 4. The same will be acted upon by a Labor Standards and Welfare Officer (LSWO). Marriage. Petitions for the declaration of absence and death and for the cancellation or correction of entries in the Muslim Registries mentioned in Title VI of Book Two of P. Disposition and distribution of property upon divorce. the Shari’a District Court shall have original jurisdiction over: a. 1083.D. No. f. It is the so-called “control test” that is the most important element. prohibition. habeas corpus. change of name and commitment of an insane person to an asylum. if they have not specified which law shall govern their relations. briefs or oral arguments as the parties may submit. – (1) Shari’a District Courts shall have appellate jurisdiction over all cases tried in the Shari’a Circuit Courts within their territorial jurisdiction. vests the Secretary of Labor and his officers (particularly the Regional Directors of respective DOLE Regional Branches). probate of wills.D. 6. e. The payment of wages. 1083. All special civil actions for interpleader or declaratory relief wherein the parties are Muslims or the property involved belongs exclusively to Muslims. Non-compliance with labor standards laws may be brought to the attention of the DOLE Regional Branch through a letter-complaint. Betrothal or breach of contract to marriage. distribution and settlement of the estate of deceased Muslims.R. 1083. 1083) ART. All civil actions and proceedings between parties who are Muslim or who have been married in accordance with Article 13 of P. (2) The Shari’a District Court shall decide every case appealed to it on the basis of the evidence and records transmitted as well as such memoranda. January 7.D. The employer’s power to control the employee with respect to the means and methods by which the work is to be accomplished. Rule II. b. issuance of letters of administration or appointment of administrators or executors regardless of the nature or the aggregate value of the property. 1083 involving disputes relating to: a. 2. 2. No. The selection and engagement of the employee. 3. All cases involving offenses defined and punished under P. G. V. and c. certiorari. Appellate jurisdiction. paternity and filiation arising under P. ART. b. The power of dismissal. 1987) a. c. Divorce recognized under P. No.D. No. Regional Director of the Department of Labor and Employment (DOLE) -Article 128 of P. who will conduct an inspection and thorough inquiry and verification into the premises of the employer complained about. (“Brotherhood” Labor Unity Movement of the Philippines. b. No. (2) Concurrently with existing civil courts. 144. b. with the visitorial and enforcement powers to compel employers to comply with existing Labor Standards. No. 48645. All petitions for mandamus. and consolatory gifts (mut’a). 442. 128(d) of P. guardianship. – (1) The Shari’a District Court shall have exclusive original jurisdiction over: a. Customary dower (mahr). injunction. and all other auxiliary writs and processes in aid of its appellate jurisdiction. 442 or the Labor Code) -Important jurisdictional element in labor cases: employer-employee relationship -The Four-Fold Test to determine whether employer-employee relationship exists: 1. Zamora.

1990) -An Order issued by the Regional Director under Article 129 is appealable to the National Labor Relations Commission (NLRC). b. The claim is presented by an employee. including legal interest. 2. specifying the violations discovered.) 3. Except claims for Employees Compensation. and other forms of damages. In the absence of any of the above requisites. 4.000. the following cases involving all workers. Unfair labor practice cases. 5. Secretary of Labor. if any. Social Security. Termination disputes. moral. as well as employment termination of OFWs. If the motion is denied. Labor Arbiters Art. the Labor Arbiters shall have original and exclusive jurisdiction to hear and decide. and 4. moral.Disposition of Labor Standards Cases in the Regional Offices) 2. 224. a special civil action for certiorari under Rule 65 of the Rules of Court may be filed with the Court of Appeals within 60 days from receipt of the denial of the motion. vs. If accompanied with a claim for reinstatement. the Regional Director shall summon the employer and complainants to a summary investigation (Sec. (b) The NLRC shall have exclusive appellate jurisdiction over all cases decided by the Labor Arbiter. 143557. 2004) -Article 129 of the Labor Code empowers the Regional Director or any duly authorized hearing officer. No. (University of Immaculate Concepcion. Where no proof of compliance is submitted by the employer after 7 calendar days from receipt of the inspection results. -An Order issued under Article 128 of the Labor Code is appealable to the Secretary of Labor and Employment. 88538. arising from employer-employee relations.000. The LSWO shall submit a report to the Regional Director (within 24 hours or within a reasonable period as may be determined by the Regional Director) through the Chief of the Labor Standards Enforcement Division (LSED). vs. al. those cases that workers may file involving wages. June 25. G. De La Serna. and other terms and conditions of employment. -Additional jurisdiction of the Labor Arbiters: 1. No inferior court or entity shall issue temporary or permanent injunction or restraining order or otherwise assume jurisdiction over any case involving the enforcement orders issued in accordance with this Article (Article 128. G.00. Cases arising from any violation of Article 264 of this Code (Collective Bargaining Agreement). A motion for reconsideration of the Secretary’s decision has to be filed as a pre-condition for any further or subsequent remedy. 6. through summary proceedings and after due notice. Rule II. Medicare and maternity benefits. (a) Except as otherwise provided under this Code. hours of work. 11.R. 3. The claim arises from employer-employee relations. The decision of the Secretary becomes final and executory after 10 calendar days from receipt of the records of the case.00) regardless of whether accompanied with a claim for reinstatement. 2. 3. to hear and decide cases involving recovery of wages and other monetary claims and benefits. Jurisdiction of Labor Arbiters and the NLRC. Claims for actual.R. 2. even in the absence of stenographic notes. Rule II. No. the Labor Arbiter shall have exclusive original jurisdiction over claims arising from employer-employee relations pursuant to Article 224 of the Labor Code (Aboitiz Shipping Corp. together with his recommendations and computation of the amount due each worker (Sec. who is the administrative superior of the Regional Director. or a person employed in the domestic or household service. involving Filipino workers for overseas deployment. including claims for actual. issue writs of execution to the appropriate authority for the enforcement of their orders. Wage distortion disputes in unorganized establishments not voluntarily settled by the parties pursuant to R. Enforcement of compromise agreements when there is non-compliance by any of the parties . April 25. 6727. within thirty (30) calendar days after the submission of the case by the parties for decision without extension. 3. ibid. and may likewise order stoppage of work or suspension of operations of any unit or department of an establishment. provided that the following requisites are present: 1. or househelper. as reflected in Article 124 of the Labor Code. all other claims. No.A. exemplary. exemplary. The aggregate money claim of each claimant does not exceed P5. et. Labor Code). Money claims arising out of employer-employee relationship or by virtue of any law or contract. including those of persons in domestic or household service. ibid. whether agricultural or non-agricultural: 1. The claimant does not seek reinstatement. and other forms of damages arising from employeremployee relations. 5. rates of pay.) -The Regional Director has the power to issue compliance orders to give effect to the labor standards provisions of the Labor Code. including questions involving the legality of strikes and lockouts. involving an amount exceeding five thousand pesos (P5.

city treasurers.A. and Chapter II. No. or military and PNP officers mentioned above. 4) Chairmen and members of the Constitutional Commissions. and municipal circuit trial court. The Sandiganbayan shall exercise exclusive appellate jurisdiction over final judgments. d) Philippine army and air force colonels. otherwise classified as Grade ‘27’ and higher. and g) Presidents. engineers. 6758. without prejudice to the provisions of the Constitution. 2. 2.A.A. metropolitan trial court. The NLRC has exclusive appellate jurisdiction over all cases decided by labor arbiters and the DOLE Regional Director or hearing officers under Article 129. -Its jurisdiction is defined in R. 14 and 14-A. as amended. Each NLRC division has the original jurisdiction over petitions for injunction or temporary restraining order under Article 225(e) of the Labor Code. as prescribed in said R. and provincial treasurers. and official and prosecutors in the Office of the Ombudsman and special prosecutor. Section 2. assessors. and 4. 3019. – The Sandiganbayan shall exercise exclusive original jurisdiction in all cases involving: a. or (2) the Secretary of Labor. Jurisdiction. of Book II of the Revised Penal Code. and all officers of higher rank. 1. assessors. vice-mayors. No. vice-governors. 7975. c. 8249. as amended by R. as the case may be. No.A.A. members of the sangguniang panlalawigan. 1379. as amended. issued in 1986. Civil and criminal case filed pursuant to and in connection with E. municipal trial court. and other city department heads.O.A. specifically including: a) Provincial Governors. or trustees. No. No. c. whether in a permanent. 2) Members of Congress and officials thereof classified as Grade ‘2’ and up under the Compensation and Position Classification Act of 1989. No. b. Sandiganbayan (R. c) Officials of the diplomatic service occupying the position of consul and higher. Nos. e) Officers of the Philippine National Police while occupying the position of provincial director and those holding the rank of senior superintendent or higher. 3. and other provincial department heads. or managers of government-owned or controlled corporations. acting or interim capacity. 3) Members of the judiciary without prejudice to the provisions of the Constitution. Violations of R. National Labor Relations Commission (NLRC) 1. state universities or educational institutions or foundations. The decisions of these three offices are appealable rather to the Court of Appeals. as amended by R. No. In cases where none of the accused are occupying positions corresponding to Salary Grade ‘27’ or higher. R. at the time of the commission of the offense: 1) Official of the executive branch occupying the positions of Regional Director and higher. 8249) -This is a special court of the same level as the Court of Appeals. Title VII.P. engineers.A. 6758). b) City mayors.pursuant to Article 233 of the Labor Code. resolutions or orders of regional trial courts whether in exercise of their own original jurisdiction or of their appellate jurisdiction as herein provided. Other offenses or felonies whether simple or complexed with other crimes committed by the public officials and employees mentioned in subsection (a) of this section in relation to their office. the NLRC has the original jurisdiction to hear and decide “National Interest” cases certified to it by the Secretary of Labor under Article 277(g) of the Labor Code. Blg. of the Compensation and Position Classification Act of 1989 (R. The Sandiganbayan shall have exclusive original jurisdiction over petitions for the issuance of . -The NLRC has NO appellate jurisdiction over decisions rendered by (1) a voluntary arbitrator. Also. directors. 7975.A. and 5) All other national and local officials classified as Grade ‘27’ and higher under the Compensation and Position Classification Act of 1989. or (3) the Bureau of Labor Relations Director on cases appealed from the DOLE Regional Offices. exclusive original jurisdiction thereof shall be vested in the proper regional trial court. pursuant to their respective jurisdictions as provided in B. VI. where one or more of the accused are officials occupying the following positions in the government. otherwise known as the Anti-Graft and Corrupt Practices Act. members of the sangguniang panlungsod. naval captains. f) City and provincial prosecutors and their assistants. 129. No. Other cases as may be provided by law.

Dummies. and safeguard measures under R. Exclusive appellate jurisdiction to review by appeal. -Sec. as herein provided: 1) Decisions of the Commissioner of Internal Revenue in cases involving disputed assessments. No. 9282 amended Sec. involving dumping and countervailing duties under Section 301 and 302. in which case the inaction shall be deemed a denial. 14 is “Defining the Jurisdiction Over Cases Involving the Ill-gotten Wealth of Former President Ferdinand E. of the Tariff and Customs Code.O. Business Associates. 1 is “Creating the Presidential Commission on Good Governance (PCGG)” 2. Marcos. certiorari. No. Imelda R. prohibition. 5) Decisions of the Central Board of Assessment Appeals 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. issued in 1986: Provided. Marcos. penalties in relation thereto. 3) Decisions. No. Jurisdiction over cases involving criminal offenses as herein provided: 1) Exclusive original jurisdiction over all criminal offenses arising from violations of the National Internal Revenue code or Tariff and Customs Code and other laws administered by the Bureau of Internal Revenue and the Bureau of Customs: Provided.A. and the Secretary of Agriculture in the case of agricultural product. -As used above: 1. where either party may appeal the decision to impose or not to impose said duties.00) or where there is no specified . E. Their Close Relatives.O. or Nominees” 3. No.A. and other ancillary writs and processes in aid of its appellate jurisdiction and over petitions of similar nature. or other matters arising under the Customs Law or other laws administered by the Bureau of Customs. habeas corpus. fees or other charges. 1125. 6) Decisions of the Secretary of Finance on customs cases elevated to him automatically for review from decisions of the Commissioner of Customs which are adverse to the Government under Section 2315 of the Tariff and Customs Code. Their Close Relatives. No. The recent amendment made by R. in the cases of non-agricultural product. Agents. Jurisdiction. – The CTA shall exercise: a. however. No. No.000. Mrs. arising or that may arise in cases filed or which can be filed under E. Subordinates. 14. No. 9282 elevated the rank of the Court of Tax Appeals to the level of the Court of Appeals. Marcos. or Nominees” 4. In case private individuals are charged as co-principals.A. E. refunds of internal revenue taxes.writs of mandamus.A.A. detention or release of property affected. or other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue. is less than One Million pesos (Php1. fees or other money charges. b. E. commodity or article. 14-A is that amending E. Court of Tax Appeals (CTA) – (R. 4) Decisions of the Commissioner of Customs in cases involving liability for customs duties. penalties in relation thereto. Mrs. Assets. 1125 as amended by R. That the jurisdiction over these petitions shall not be exclusive of the Supreme Court. No. Subordinates. In addition. No. fees or other charges. 7 of R. injunctions.A. it also acquired jurisdiction over cases involving local and real property taxes which used to be with the RTC and CA. fines. seizure.A. No.O. respectively. No. Nos. or other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue. VII. Dummies. accomplices or accessories with the public officers or employees including those employed in government-owned or controlled corporations.O. The expanded jurisdiction transferred to the CTA the jurisdiction of the Regional Trial Courts and the Court of Appeals over matters involving criminal violation and collection of revenues under the National Internal Revenue Code and Tariff and Customs Code. Moneys. orders or resolutions of the Regional Trial Courts in local tax cases originally decided or resolved by them in the exercise of their original or appellate jurisdiction. 9282) -Created by R. 2 is “Regarding the Funds. 1125 to read as follows: SEC.O. 14 and 14-A. they shall be tried jointly with said public officers and employees in the proper courts which shall exercise exclusive jurisdiction over them. where the National Internal Revenue Code provides a specific period for action.O. 1. Agents. Marcos. That offenses or felonies mentioned in this paragraph where the principal amount of taxes and fees. 7 of R. refunds of internal revenue taxes. E. 7) Decisions of the Secretary of Trade and Industry.000. 2) Inaction by the Commissioner of Internal Revenue in cases involving disputed assessments. Imelda R. and Properties Illegally Acquired or Misappropriated by Former President Ferdinand E. 2. commodity or article. exclusive of charges and penalties claimed. including quo warranto. 8800. Business Associates. forfeitures or other penalties in relation thereto. 7.

and no right to reserve the filing of such civil action separately from the criminal action will be recognized. order. modify or affirm on appeal or certiorari. 5 of the 1987 Constitution provides that the Supreme Court shall have the following powers: 1. proclamation. or orders of the Regional Trial Courts in the exercise of their appellate jurisdiction over tax collection cases originally decided by the Metropolitan Trial Courts. 2) Exclusive appellate jurisdiction in criminal offenses: a) Over appeals from judgments. or any penalty imposed in relation thereto. prohibition. b) Over petitions for review of the judgments. b. and jointly determined in the same proceeding by the CTA. ordinance. Sec. and Regional Trial Court. assessment. Municipal Trial Courts and Municipal Circuit Trial Courts. is less that One Million pesos (Php1. however.000. shall be tried by the regular courts. All criminal cases in which the penalty imposed is reclusion perpetua or higher.amount claimed. Jurisdiction over tax collection cases are herein provided: 1) Exclusive original jurisdiction in tax collection cases involving final and executory assessments for taxes. final judgments and orders of lower courts in: a.A. 1987 Constitution) Article VIII. resolutions. Supreme Court (Article VIII. 2) Exclusive appellate jurisdiction in tax collection cases: a) Over appeals from the judgments.000. No. as the law or the Rules of Court may provide. presidential decree.00) shall be tried by the proper Municipal Trial court. quo warranto. revise. law. the filing of the criminal action being deemed to necessarily carry with it the filing of the civil action. VIII. The CTA has exclusive jurisdiction to review the ruling of the Secretary of the Department of Trade and Industry (R. in their respective territorial jurisdiction. or the Safeguard Measures Act). the criminal action and the corresponding civil action for the recovery of civil liability for taxes and penalties shall at all times be simultaneously instituted with. 2. All cases in which the jurisdiction of any lower court is in issue. instruction. or toll. resolutions or orders of the Regional Trial Courts in tax cases originally decided by them. and habeas corpus. All cases involving the legality of any tax. in their respective territorial jurisdiction. in their respective jurisdiction. other public ministers and consuls. and the jurisdiction of the CTA shall be appellate. exclusive of charges and penalties claimed. resolutions or orders of the Regional Trial Courts in the exercise of their appellate jurisdiction over tax cases originally decided by the Metropolitan Trial Courts. Review. All cases in which the constitutionality or validity of any treaty. c. charges and penalties: Provided. e. reverse. mandamus. That collection cases where the principal amount of taxes and fees. b) Over petitions for review of the judgments. Exercise original jurisdiction over cases affecting ambassadors. Metropolitan Trial Court. Municipal Trial Courts and Municipal Circuit Trial Courts in their respective jurisdiction c. . international or executive agreement. and over petitions for certiorari. resolutions or orders of the Regional Trial Courts in tax collection cases originally decided by them. 8800. or regulation is in question. All cases in which only an error or question of law is involved. Any provision of law or Rules of Court to the contrary notwithstanding. fees. d. impost.