GENERAL PRINCIPLES

PART1
1. Political Law
That branch of public law which deals with the
organization and operations of the governmental
organs of the state and defines the relations of the
State with the inhabitants of its territory.
2. Subdivisions of Political Law
a. Constitutional Law- the study of the
maintenance of the proper balance of the between
authority as represented by the three inherent
powers of the state and liberty as guaranteed by the
bill of rights
b. Administrative law- that branch of public
law which fixes the organizations of the
government, determines the competence of the
administrative authorities who execute the law, and
indicates to the individual remedies for the violation
of his rights.
c. Law on Public Corporations
d. Law of Public Officers
e. Election Laws

throughout the Philippines, including, save as the

contrary appears from the context, the various arms
through which the political authority is made
effective in the Philippines, whether pertaining to
the autonomous regions , the provincial city,
municipal or barangay subdivisions or other forms
of local government.
a. Constituent Function- compulsory function
which form the very bonds of society.
Keeping of order and providing
for the protection of persons and
property from violence and
robbery
b. Ministrant Function-optional functions of the
government designed to achieve a better collective
life for the community.
8. National Government, define
Refers to the entire machinery of the central
government, as distinguished from the different
forms of the local government
Composed of the executive, judiciary and
the legislative branch of the government.
9. Local Government, define (according to UP
Law Center)

3. Administrative Law, define (according to Prof.

Goodnow)
(See above definition)

Refers to a political subdivision of a nation or state

which is constituted by law and has substantial
control of local affairs.

4. Government, define
The institution or aggregate of institutions
by which an independent society makes or carries
the rules of action which are necessary to enable
men to live in a social state, or which are imposed
upon the people forming the society by those who
possess the power or authority of prescribing them.

10. Sources of Administrative Law

5. Administration, define
The aggregate of those persons in whose
hands the reins of the government are for the time
being.
6. Concept of Government
Form of fundamental riles and principles by
which a nation or state is governed or by which an
individual members of a body politic are to regulate
their social actions.
It is a machinery by which the sovereign
power in a state expresses its will and exercises its
functions; or the framework of political institutions,
departments and offices, by means of which the
executive, judicial , legislative and administrative
business of the state is carried on.
7. Government of the Republic of the
Philippines, define
Corporate government entity through which
the functions of the government are exercised

a. 1987 Constitution, with specific

provisions impacting on administrative law and
administrative entities
b. Executive Order 292 which governs the
regular departments, bureaus, agencies, officers and
personnel of the executive branch of the
government.
c. Other Statutes establishing administrative
agencies and providing for their
organization,
structure, powers and functions, and quasi-judicial
authority.
d. Rules, regulations and procedures
enacted by administrative entities in implementation
of the respective mandates;
e. Decisions and resolutions rendered by
such administrative agencies of controversies
brought for their determination;
f. Judicial decisions rendered by courts of
law relating the charters and operations
of the
administrative bodies, as well as the legality of the
latters promulgated regulations
and
determinations.

Erwin Dopiawon |Notes in Administrative Law under Atty. BAI

Part II
1. Administrative Agencies, how created.
a. Constitutional provision
b. Legislative enactment
c. Authority of Law

2. Constitutional provisions
Administrative Agencies

creating

a. Civil Service Commission, Art. IX-B

The civil service shall be administered by the Civil
Service Commission composed of a
Chairman (Francisco Duque)
two Commissioners (Robert Martinez)
who shall be
o
natural-born citizens of the
Philippines and, at the time of
their appointment,
o at least thirty-five years of age,
o with proven capacity for public
administration,
o and must not have been
candidates for any elective
position
in
the
elections
immediately preceding their
appointment.
Section 2.
The civil service embraces all branches,
subdivisions, instrumentalities, and agencies of the
Government, including government-owned or
controlled corporations with original charters.
Appointments in the civil service shall be made
only according to merit and fitness to be
determined, as far as practicable, and, except to
positions which are policy-determining, primarily
confidential, or highly technical, by competitive
examination.
Section 6. No candidate who has lost in any
election, shall within one year after such election,
be appointed to any office in the Government or any
Government-owned or controlled corporations or in
any of their subsidiaries.
b. Commission on Elections
There shall be a Commission on Elections
composed of a
Chairman (Sixto Brillantes) and
six Commissioners who shall be
o natural-born
citizens
of
the
Philippines and, at the time of their
appointment,
o at least thirty-five years of age,
o holders of a college degree,

o and must not have been candidates

for any elective positions in the
immediately preceding elections.
o However,
a majority thereof,
including the Chairman, shall be
members of the Philippine Bar who
have been engaged in the practice of
law for at least ten years.
c. Commission on Audit, same
There shall be a Commission on Audit composed of
a
Chairman ( Maria Gracia Pulido Tan )and
two Commissioners ( Heidi Mendoza and
Rowena Guanzon) ,
o who shall be natural-born citizens of
the Philippines and, at the time of
their appointment,
o at least thirty-five years of age,
o Certified Public Accountants
o with not less than ten years of
auditing experience,
o or members of the Philippine Bar
who have been engaged in the
practice of law for at least ten years,
o and must not have been candidates
for any elective position in the
elections immediately preceding
their appointment.
o At no time shall all Members of the
Commission belong to the same
profession.
d. Commission on Human Rights, Section
17, Art. XIII
Section 17. There is hereby created an independent
office called the Commission on Human Rights.
The Commission shall be composed of a
Chairman (Loreta Anne Rosales) and
four Members who must be
o
natural-born citizens of the
Philippines
o and a majority of whom shall be
members of the Bar.
o The term of office and other
qualifications and disabilities of the
Members of the Commission shall
be provided by law.
Until this Commission is constituted, the existing
Presidential Committee on Human Rights shall
continue to exercise its present functions and
powers.
The approved annual appropriations of the
Commission shall be automatically and regularly
released.
Section 18. The Commission on Human Rights
shall have the following powers and functions:

Erwin Dopiawon |Notes in Administrative Law under Atty. BAI

Investigate, on its own or on complaint by any

party, all forms of human rights violations involving
civil and political rights;
Adopt its operational guidelines and rules of
procedure, and cite for contempt for violations
thereof in accordance with the Rules of Court;
Provide appropriate legal measures for the
protection of human rights of all persons within the
Philippines, as well as Filipinos residing abroad,
and provide for preventive measures and legal aid
services to the under-privileged whose human rights
have been violated or need protection;
Exercise visitorial powers over jails, prisons, or
detention facilities;
Establish a continuing program of research,
education, and information to enhance respect for
the primacy of human rights;
Recommend to Congress effective measures to
promote human rights and to provide for
compensation to victims of violations of human
rights, or their families;
Monitor the Philippine Government's compliance
with international treaty obligations on human
rights;
e. Commission on Appointments, Section
18 Art. VI
Section 18. There shall be a Commission on
Appointments
consisting of the President of the Senate,
as ex officio Chairman,
twelve Senators,

and twelve Members of the House of

Representatives, elected by each House on
the basis of proportional representation
from the political parties and parties or
organizations registered under the party-list
system represented therein.
The chairman of the Commission shall not
vote, except in case of a tie. The
Commission shall act on all appointments
submitted to it within thirty session days of
the Congress from their submission. The
Commission shall rule by a majority vote of
all the Members.
f. Senate Electoral Tribunal, Art. VI,
Section 17
Section 17. The Senate and the House of
Representatives shall each have an Electoral
Tribunal which shall be the sole judge of all
contests relating to the election, returns, and
qualifications of their respective Members.
Each Electoral Tribunal shall be composed of
nine Members,

three of whom shall be Justices of

the Supreme Court to be designated
by the Chief Justice,
o
and the remaining six shall be
Members of the Senate or the
House of Representatives, as the
case may be, who shall be chosen on
the
basis
of
proportional
representation from the political
parties and the parties or
organizations registered under the
party-list
system
represented
therein. The senior Justice in the
Electoral Tribunal shall be its
Chairman.
o

Section 19. The Electoral Tribunals and the

Commission on Appointments shall be constituted
within thirty days after the Senate and the House of
Representatives shall have been organized with the
election of the President and the Speaker. The
Commission on Appointments shall meet only while
the Congress is in session, at the call of its
Chairman or a majority of all its Members, to
discharge such powers and functions as are herein
conferred upon it.
g. House of Reps. Electoral Tribunal, Art.
VI, same
(see above)
h. Judicial and Bar Council, Art. VIII,
Section 8.
A Judicial and Bar Council is hereby created under
the supervision of the Supreme Court composed of
the
Chief Justice as ex officio Chairman,
the Secretary of Justice,
and a representative of the Congress as ex
officio Members,
a representative of the Integrated Bar,
a professor of law,
a retired Member of the Supreme Court,
and a representative of the private sector.
The regular members of the Council shall be
appointed by the President for a term of four years
with the consent of the Commission on
Appointments. Of the Members first appointed, the
representative of the Integrated Bar shall serve for
four years, the professor of law for three years, the
retired Justice for two years, and the representative
of the private sector for one year.
The Clerk of the Supreme Court shall be the
Secretary ex officio of the Council and shall keep a
record of its proceedings.
The regular Members of the Council shall receive
such emoluments as may be determined by the
Supreme Court. The Supreme Court shall provide in
its annual budget the appropriations for the Council.

Erwin Dopiawon |Notes in Administrative Law under Atty. BAI

The Council shall have the principal function of

recommending appointees to the judiciary. It may
exercise such other functions and duties as the
Supreme Court may assign to it.
i. Ombudsman, Art. XI
Section 5. There is hereby created the independent
Office of the Ombudsman, composed of the
o Ombudsman to be known as
Tanodbayan,
o one overall Deputy and
o at least one Deputy each for Luzon,
Visayas, and Mindanao.
o A separate Deputy for the military
establishment may likewise be
appointed.
Section 6. The officials and employees of the Office
of the Ombudsman, other than the Deputies, shall
be appointed by the Ombudsman, according to the
Civil Service Law.
Section 7. The existing Tanodbayan shall hereafter
be known as the Office of the Special Prosecutor. It
shall continue to function and exercise its powers as
now or hereafter may be provided by law, except
those conferred on the Office of the Ombudsman
created under this Constitution.
Section 8. The Ombudsman and his Deputies shall
be:
natural-born citizens of the Philippines,
and at the time of their appointment,
at least forty years old,
of recognized probity and independence,
and members of the Philippine Bar,
and must not have been candidates for any
elective office in the immediately preceding
election.
The Ombudsman must have, for ten years
or more, been a judge or engaged in the
practice of law in the Philippines.
During their tenure, they shall be subject to the
same disqualifications and prohibitions as provided
for in Section 2 of Article 1X-A of this Constitution.
Section 9. The Ombudsman and his Deputies shall
be appointed by the President from a list of at least
six nominees prepared by the Judicial and Bar
Council, and from a list of three nominees for every
vacancy thereafter. Such appointments shall require
no confirmation. All vacancies shall be filled within
three months after they occur.
Section 11. The Ombudsman and his Deputies shall
serve for a term of seven years without
reappointment. They shall not be qualified to run
for any office in the election immediately
succeeding their cessation from office.

Section 12. The Ombudsman and his Deputies, as

protectors of the people, shall act promptly on
complaints filed in any form or manner against
public officials or employees of the Government, or
any subdivision, agency or instrumentality thereof,
including
government-owned
or
controlled
corporations, and shall, in appropriate cases, notify
the complainants of the action taken and the result
thereof.
Section 13. The Office of the Ombudsman shall
have the following powers, functions, and duties:
Investigate on its own, or on complaint by any
person, any act or omission of any public official,
employee, office or agency, when such act or
omission appears to be illegal, unjust, improper, or
inefficient.
Direct, upon complaint or at its own instance, any
public official or employee of the Government, or
any subdivision, agency or instrumentality thereof,
as well as of any government-owned or controlled
corporation with original charter, to perform and
expedite any act or duty required by law, or to stop,
prevent, and correct any abuse or impropriety in the
performance of duties.
j. An independent economic and planning
agency, Art. XII, Section 9
Section 9. The Congress may establish an
independent economic and planning agency headed
by the President, which shall, after consultations
with the appropriate public agencies, various private
sectors, and local government units, recommend to
Congress, and implement continuing integrated and
coordinated programs and policies for national
development.
Until the Congress provides otherwise, the National
Economic and Development Authority shall
function as the independent planning agency of the
government.
k. Agency on cooperatives, Art. XII, same
Cooperative Development Authoriy
l. An independent central monetary
authority, Art. XII,
Section 20. The Congress shall establish an
independent central monetary authority, the
members of whose governing board must be
natural-born Filipino citizens, of known probity,
integrity, and patriotism, the majority of whom shall
come from the private sector. They shall also be
subject to such other qualifications and disabilities
as may be prescribed by law. The authority shall
provide policy direction in the areas of money,
banking, and credit. It shall have supervision over
the operations of banks and exercise such regulatory

Erwin Dopiawon |Notes in Administrative Law under Atty. BAI

powers as may be provided by law over the

operations of finance companies and other
institutions performing similar functions.
Until the Congress otherwise provides, the Central
Bank of the Philippines operating under existing
laws, shall function as the central monetary
authority.
m. National Language Commission, Art.
XIV, same
Section 9. The Congress shall establish a national
language commission composed of representatives
of various regions and disciplines which shall
undertake, coordinate, and promote researches for
the development, propagation, and preservation of
Filipino and other languages.

2. Government instrumentality
Refers to any agency of the National Government
not integrated within the department framework,
vested with special functions or jurisdiction by law,
endowed with some if not all corporate powers,
administering special funds and enjoying
operational autonomy usually through a charter.
3. Chartered institution
Refers to any agency organized or operating under a
special charter, and vested by law with functions
relating to specific constitutional policies or
objectives; this term includes the state universities
and colleges and the monetary authority of the
State.
4. Department

n. National police commission, XVI, same

Section 6. The State shall establish and maintain
one police force, which shall be national in scope
and civilian in character, to be administered and
controlled by a national police commission. The
authority of local executives over the police units in
their jurisdiction shall be provided by law.
o. A consultative body on indigenous
cultural communities, Art. XVI, same
Section 12. The Congress may create a consultative
body to advise the President on policies affecting
indigenous cultural communities, the majority of
the members of which shall come from such
communities.

Refers to an executive department created by law

and includes any instrumentality having or assigned
the rank of department, regardless of its name or
designation.
5. Bureau
Refers to the principal subdivision or unit of any
department, including department-wide regional
offices; it has likewise been described as specialized
administrative unit.
6. Office
Refers within the framework of governmental
organization, to any major functional unit of a
department or bureau including regional offices. It
may also refers to any position held or occupied by
individual persons, whose functions are defined by
law or regulation.

3. Legislative enactments, examples

a. National Labor Relations Commission
b. Energy Regulatory Commission (RA
No. 9136)
c. PAGCOR, PD 1067-A
d. Intellectual Property Office (IPO)
4. Autonomous Regions actions
5. Local Government Units actions

Part III
1. Definitions of Administrative Agencies
1. Agency
Any department, bureau, office, commission,
authority or officer of the National Government
authorized by law or executive order to make rules,
issue licenses, grant rights or privileges and
adjudicates cases.

8. Authority
The power to enforce laws, exact obedience,
command, determine, or judge.
9. Government owned or controlled
corporation (PD No. 2029)
Refers to any agency organized as a stock or nonstock corporation, vested with functions relating to
public needs whether governmental or proprietary
in nature and owned by the government directly or
through its instrumentalities either wholly, or, where
applicable as in the case of stock corporations, to
the extent of at least 51 percent of its capital stock
2. The Three (3) Administrative Relationships
(refer to latter part of this reviewer)
3. Nature of Administrative Agencies
May be considered an organ of the
legislature with respect to the promulgation
of rules that have the force of law, yet their
power to enact regulations is exercised only

Erwin Dopiawon |Notes in Administrative Law under Atty. BAI

as an incident to their primary function of

enforcing the law
May be regarded as extension of the courts
since they perform functions of a judicial
nature, as when they resolve factual or even
legal issues, again, they do so in pursuance
of their general power of regulation and
implementation of legislative policy.

4. Creation and Abolition

a. What the law shall be legislative

b. Discretion to determine how the law shall
be enforced administrative rule
c. Franchise distinguished from Certificate
of Public Convenience (CPC)
Assoc. Comm. & Wireless Services-United
Broadcasting Networks vs. NTC, 397
SCRA 574
1.2. Source of Power to Issue Rules

5. Relation to Regular Departments

1. Aratuc vs. COMELEC, 88 SCRA 251
As the superior body having control and supervision
over the board of canvassers, the Comelec may
review the actuations of the regional board of
canvassers, such as extending its inquiry beyond the
election records of the voting centers in questions
.
In Administrative law, a superior body having
supervision and control over another office may do
directly what the latter is supposed to do or ought
to have done.
2. Maceda vs. COMELEC, 192 SCRA 363
Decisions of courts interpreting the charters ,
powers and functions of administrative bodies such
as the authority to fix rates and prices , are a source
of administrative lawmay have overlooked the
provisions of Section 8 of EO172, which explicitly
provides that : ..
In questioning the lack of prior notice and hearing,
the petitioners

Part IV
Powers of Administrative Agencies
1. Quasi-Legislative Power
a. Definition- power of subordinate
legislation. Refers to the authority delegated by the
legislature to the administrative agency to enact
rules and regulations that are designed to carry out
the provisions of the law and implement legislative
policy.
b. Effect of Rules and Regulations
It partakes the nature of a statute
c. Administrative Rule, as defined in E.O.
No. 292
those issued for the purpose of
supplementing
the
law
that
the
administrative agency is tasked to enforce,
or filling in the gaps of the statute.
1.1. Power to Issue Rules Distinguished from
Legislative Power

a. Power derived from body, and by which

means
b. Legislatures tendency to be liberal in
administrative actions
1.3. Tests of Valid Delegation
Completeness Test- the law must be
complete in all its essential terms and conditions
when it leaves the legislature so that there will be
nothing left for the delegate to do when it reaches
him except to enforce it.
Sufficient Standard Test- intended to map
put the boundaries of the delegates authority by
defining the legislative policy and indicating the
circumstances under which it is to be pursued and
effected.
Requisites for
Regulations:

Validity

of

Administrative

a. The promulgation of the regulation must be

authorized by the legislature
b. It must be within the scope of the authority
granted by the legislature
c. It must be issued in accordance with the
prescribed procedure
d. It must be reasonable
2. Quasi-Judicial Power
a. Definition
b. Source
2.1. Determinative Powers
a. Enabling power
b. Directing power
c. Dispensing power
d. Summary power
e. Examining power
2.3. Nature of Administrative Bodies Exercise of
Power
1. The Quasi-Legislative Power
A. Kinds of Administrative Regulations
a) Legislative
b) Interpretative

Erwin Dopiawon |Notes in Administrative Law under Atty. BAI

d. Rajah Lahuy Mining vs. Pajares, 136

SCRA 415
e. Jurisdiction of BOC and HLURB
f. When two (2) agencies take cognizance

B. Legislative Regulation
a) Supplementary
b) Contingent
c) Requisites for Validity

5. Doctrine of Exhaustion of Administrative

Remedies

1) Authorized by the Legislature

2) Within the scope of authority given
a. Which prevails in case of conflict
b. People vs. Maceren, 79 SCRA
450, Bautista vs. Juinio, 127 SCRA 329,
Metropolitan Traffic Command vs. Gonong, 187
SCRA 432
3) According to prescribed procedure
a. General rule on notice and hearing,
exception.
b. Maceda vs. ERB, 192 SCRA 363
c. Tanada vs. Tuvera, 146 SCRA 446, E.O.
No. 200
d. Rubenecia vs. CSC, 244 SCRA 640,
publication required if gen. application and penal in
nature; exception, PPA vs. COA, 469 SCRA 397
e. Senate vs. Ermita,
GR 169777, E.O. No. 464
4) Must be reasonable
a. Taxicab Operators
of MM vs. Board of Transpo., 117 SCRA 597
C. Penal Regulations
1. Requisites
D. Construction and Interpretation
E. Enforcement
F. Amendment and Repeal

A. Definition
a. Reasons
b. Exceptions
c. Effect of Non-Compliance
6. Republic Act 9282
A. Title

AN ACT

o
EXPANDING THE JURISDICTION OF
THE COURT OF TAX APPEALS (CTA),
o
ELEVATING ITS RANK TO THE LEVEL
OF A COLLEGIATE COURT WITH SPECIAL
JURISDICTION AND
o

ENLARGING ITS MEMBERSHIP,

o
AMENDING FOR THE PURPOSE
CERTAIN SECTIONS OR REPUBLIC ACT NO.
1125, AS AMENDED, OTHERWISE KNOWN AS
THE LAW CREATING THE COURT OF TAX
APPEALS, AND FOR OTHER PURPOSES

3. Judicial Review

B. Section 1; Court; Justices;

Qualifications; Salary; Tenure.

A. Definition
a. When administrative
appealed to the courts of justice

decisions

be

b. Right of appeal
c. When questions of law appealable
d. Methods of Review
Examples: 1. COMELEC
2. Rule 43
3. Administrative
Code (EO 292)
4. Doctrine of Primary Jurisdiction
A. Definition
a. Matters or questions generally resolved
b. Sherwill Development Corp. vs. Sitio Sto.
Nino Residents, 461 SCRA 517
c. Courts referral to Katarungang
Pambarangay

There is hereby created a Court of Tax Appeals

which shall be of the same level as the Court

of Appeals,

possessing all the inherent powers of a Court

of Justice,

and shall consist of a Presiding Justice and

five (5) Associate Justices.

The incumbent Presiding Judge and

Associate Judges shall continue in office and bear
the new titles of Presiding Justice and Associate
Justices.

The Presiding Justice and the most Senior

Associate Justice shall serve as chairmen of the two
(2) Divisions.

The additional three (3) Justices and

succeeding members of the Court shall be appointed
by the President upon nomination by the Judicial
and Bar Council.

Erwin Dopiawon |Notes in Administrative Law under Atty. BAI


The Presiding Justice shall be so designated
in his appointment, and the Associate Justices shall
have precedence according to the date of their
respective appointments, or when the appointments
of two (2) or more of them shall bear the same date,
according to the order in which their appointments
were issued by the President.

1. Decisions of the Commissioner of Internal

Revenue in cases involving disputed assessments,
refunds of internal revenue taxes, fees or other
charges, penalties in relation thereto, or other
matters arising under the National Internal Revenue
or other laws administered by the Bureau of Internal
Revenue;

They shall have the same qualifications,

rank, category, salary, emoluments and other
privileges, be subject to the same inhibitions and
disqualifications, and enjoy the same retirements
and other benefits as those provided for under
existing laws for the Presiding Justice and Associate
Justices of the Court of Appeals.

2. Inaction by the Commissioner of Internal

Revenue in cases involving disputed assessments,
refunds of internal revenue taxes, fees or other
charges, penalties in relations thereto, or other
matters arising under the National Internal Revenue
Code or other laws administered by the Bureau of
Internal Revenue, where the National Internal
Revenue Code provides a specific period of action,
in which case the inaction shall be deemed a denial;

"Whenever the salaries of the Presiding

Justice and the Associate Justices of the Court of
Appeals are increased, such increases in salaries
shall be deemed correspondingly extended to and
enjoyed by the Presiding Justice and Associate
Justices of the CTA.

3. Decisions, 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;

"The Presiding Justice and Associate

Justices shall hold office during good behavior, until
they reach the age of seventy (70), or become
incapacitated to discharge the duties of their office,
unless sooner removed for the same causes and in
the same manner provided by law for members of
the judiciary of equivalent rank."

4. Decisions of the Commissioner of Customs in

cases involving liability for customs duties, fees or
other money charges, seizure, detention or release
of property affected, fines, forfeitures or other
penalties in relation thereto, or other matters arising
under the Customs Law or other laws administered
by the Bureau of Customs;

C. Section 2; Sitting En Banc or Division, quorum

Proceedings

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;

The CTA may sit en banc or in two (2) Divisions,

each Division consisting of three (3) Justices.
"Four (4) Justices shall constitute a quorum for
sessions en banc and two (2) Justices for sessions of
a Division:
Provided, That when the required quorum cannot
be constituted due to any vacancy, disqualification,
inhibition, disability, or any other lawful cause, the
Presiding Justice shall designate any Justice of other
Divisions of the Court to sit temporarily therein.
"The affirmative votes of four (4) members of the
Court en banc or two (2) members of a Division, as
the case may be, shall be necessary for the rendition
of a decision or resolution."

D. Section 7; Jurisdiction
a. Exclusive appellate jurisdiction to review by
appeal, as herein provided:

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;
7. Decisions of the Secretary of Trade and Industry,
in the case of nonagricultural product, commodity
or article, and the Secretary of Agriculture in the
case of agricultural product, commodity or article,
involving dumping and countervailing
b. Jurisdiction over cases involving criminal
offenses as herein provided:
duties under Section 301 and 302, respectively, of
the Tariff and Customs Code, and safeguard
measures under Republic Act No. 8800, where
either party may appeal the decision to impose or
not to impose said duties.

Erwin Dopiawon |Notes in Administrative Law under Atty. BAI

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 or the Bureau of Customs:
Provided, however, That offenses or felonies
mentioned in this paragraph where the principal
amount o taxes and fees, exclusive of charges and
penalties, claimed is less than One million pesos
(P1,000,000.00) or where there is no specified
amount claimed shall be tried by the regular Courts
and the jurisdiction of the CTA shall be appellate.
Any provision of law or the Rules of Court to the
contrary notwithstanding, 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, and jointly
determined in the same proceeding by the CTA, the
filing of the criminal action being deemed to
necessarily carry with it the filing of the civil action,
and no right to reserve the filling of such civil
action separately from the criminal action will be
recognized.
2. Exclusive appellate jurisdiction in criminal
offenses:
a. Over appeals from the judgments, resolutions or
orders of the Regional Trial Courts in tax cases
originally decided by them, in their respected
territorial jurisdiction.
b. Over petitions for review of the judgments,
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, Municipal Trial Courts and Municipal
Circuit Trial Courts in their respective jurisdiction.
c. Jurisdiction over tax collection cases as herein
provided:
1. Exclusive original jurisdiction in tax collection
cases involving final and executory assessments for
taxes, fees, charges and penalties: Provided,
however, That collection cases where the principal
amount of taxes and fees, exclusive of charges and
penalties, claimed is less than One million pesos
(P1,000,000.00) shall be tried by the proper
Municipal Trial Court, Metropolitan Trial Court and
Regional Trial Court.
2. Exclusive appellate jurisdiction in tax collection
cases:
a. Over appeals from the judgments, resolutions or
orders of the Regional Trial Courts in tax collection
cases originally decided by them, in their respective
territorial jurisdiction.

b. Over petitions for review of the judgments,

resolutions 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, Municipal Trial Courts
and Municipal Circuit Trial Courts, in their
respective jurisdiction."
E . Section 9; Mode of Appeal, Effect of Appeal

Any party adversely affected by a decision, ruling

or inaction of the Commissioner of Internal
Revenue, the Commissioner of Customs, the
Secretary of Finance, the Secretary of Trade and
Industry or the Secretary of Agriculture or the
Central Board of Assessment Appeals or the
Regional Trial Courts may file an appeal with the
CTA within thirty (30) days after the receipt of such
decision or ruling or after the expiration of the
period fixed by law for action as referred to in
Section 7(a)(2) herein.

"Appeal shall be made by filing a petition for

review under a procedure analogous to that
provided for under Rule 42 of the 1997 Rules of
Civil Procedure with the CTA within thirty (30)
days from the receipt of the decision or ruling or in
the case of inaction as herein provided, from the
expiration of the period fixed by law to act thereon.
A Division of the CTA shall hear the appeal:
Provided, however, That with respect to decisions
or rulings of the Central Board of Assessment
Appeals and the Regional Trial Court in the exercise
of its appellate jurisdiction appeal shall be made by
filing a petition for review under a procedure
analogous to that provided for under rule 43 of the
1997 Rules of Civil Procedure with the CTA, which
shall hear the case en banc.

"All other cases involving rulings, orders or

decisions filed with the CTA as provided for in
Section 7 shall be raffled to its Divisions. A party
adversely affected by a ruling, order or decision of a
Division of the CTA may file a motion for
reconsideration of new trial before the same
Division of the CTA within fifteens (15) days from
notice thereof: Provide, however, That in criminal
cases, the general rule applicable in regular Courts
on matters of prosecution and appeal shall likewise
apply.

Erwin Dopiawon |Notes in Administrative Law under Atty. BAI

"No appeal taken to the CTA from the decision of

the Commissioner of Internal Revenue or the
Commissioner of Customs or the Regional Trial
Court, provincial, city or municipal treasurer or the
Secretary of Finance, the Secretary of Trade and
Industry and Secretary of Agriculture, as the case
may be shall suspend the payment, levy, distraint,
and/or sale of any property of the taxpayer for the
satisfaction of his tax liability as provided by
existing law: Provided, however, That when in the
opinion of the Court the collection by the
aforementioned government agencies may
jeopardize the interest of the Government and/or the
taxpayer the Court any stage of the proceeding may
suspend the said collection and require the taxpayer
either to deposit the amount claimed or to file a
surety bond for not more than double the amount
with the Court.

7. Executive Order 292

A. Administrative Relationships

Section 38.
Definition of Administrative
Relationship.

Unless otherwise expressly stated in the Code or in

other laws defining the special relationships of
particular agencies, administrative relationships
shall be categorized and defined as follows:

(1)
"In criminal and collection cases covered
respectively by Section 7(b) and (c) of this Act, the
Government may directly file the said cases with
the CTA covering amounts within its exclusive and
original jurisdiction."

F. Section 11; Appeal to CTA En Banc , Review by

Certiorari

Appeal to CTA En Banc

No civil proceeding involving matter arising under
the National Internal Revenue Code, the Tariff and
Customs Code or the Local Government Code shall
be maintained, except as herein provided, until and
unless an appeal has been previously filed with the
CTA and disposed of in accordance with the
provisions of this Act.

A party adversely affected by a resolution of a

Division of the CTA on a motion for reconsideration
or new trial, may file a petition for review with the
CTA en banc.

Review by Certiorari
A party adversely affected by a decision or ruling
of the CTA en banc may file with the Supreme
Court a verified petition for review on certiorari
pursuant to Rule 45 of the 1997 Rules of Civil
Procedure."

Supervision and Control.

Supervision and control shall include authority to

act directly whenever a specific function is
entrusted by law or regulation to a subordinate;
direct the performance of duty; restrain the
commission of acts; review, approve, reverse or
modify acts and decisions of subordinate officials or
units; determine priorities in the execution of plans
and programs; and prescribe standards, guidelines,
plans and programs. Unless a different meaning is
explicitly provided in the specific law governing the
relationship of particular agencies, the word
"control" shall encompass supervision and control
as defined in this paragraph.

(2)
Administrative Supervision. - (a)
Administrative supervision which shall govern the
administrative relationship between a department or
its equivalent and regulatory agencies or other
agencies as may be provided by law, shall be
limited to the authority of the department or its
equivalent to generally oversee the operations of
such agencies and to insure that they are managed
effectively, efficiently and economically but without
interference with day-to-day activities; or require
the submission of reports and cause the conduct of
management audit, performance evaluation and
inspection to determine compliance with policies,
standards and guidelines of the department; to take
such action as may be necessary for the proper
performance of official functions, including
rectification of violations, abuses and other forms of
maladministration; and to review and pass upon
budget proposals of such agencies but may not
increase or add to them;

Erwin Dopiawon |Notes in Administrative Law under Atty. BAI

10

(b)
Such authority shall not, however, extend to:
(1) appointments and other personnel actions in
accordance with the decentralization of personnel
functions under the Code, except appeal is made
from an action of the appointing authority, in which
case the appeal shall be initially sent to the
department or its equivalent, subject to appeal in
accordance with law; (2) contracts entered into by
the agency in the pursuit of its objectives, the
review of which and other procedures related
thereto shall be governed by appropriate laws, rules
and regulations; and (3) the power to review,
reverse, revise, or modify the decisions of
regulatory agencies in the exercise of their
regulatory or quasi-judicial functions; and

(c)
Unless a different meaning is explicitly
provided in the specific law governing the
relationship of particular agencies, the word
"supervision" shall encompass administrative
supervision as defined in this paragraph.

(3)
Attachment. - (a) This refers to the lateral
relationship between the department or its
equivalent and the attached agency or corporation
for purposes of policy and program coordination.
The coordination may be accomplished by having
the department represented in the governing board
of the attached agency or corporation, either as
chairman or as a member, with or without voting
rights, if this is permitted by the charter; having the
attached corporation or agency comply with a
system of periodic reporting which shall reflect the
progress of programs and projects; and having the
department or its equivalent provide general
policies through its representative in the board,
which shall serve as the framework for the internal
policies of the attached corporation or agency;

(b)
Matters of day-to-day administration or all
those pertaining to internal operations shall be left
to the discretion or judgment of the executive
officer of the agency or corporation. In the event
that the Secretary and the head of the board or the
attached agency or corporation strongly disagree on
the interpretation and application of policies, and
the Secretary is unable to resolve the disagreement,
he shall bring the matter to the President for
resolution and direction;

(c)
Government-owned or controlled
corporations attached to a department shall submit
to the Secretary concerned their audited financial
statements within sixty (60) days after the close of
the fiscal year; and

(d)
Pending submission of the required financial
statements, the corporation shall continue to operate
on the basis of the preceding year's budget until the
financial statements shall have been submitted.
Should any government-owned or controlled
corporation incur an operation deficit at the close of
its fiscal year, it shall be subject to administrative
supervision of the department; and the corporation's
operating and capital budget shall be subject to the
department's examination, review, modification and
approval.

B. Secretarys Authority
Section 39.

Secretary's Authority. -

(1)
The Secretary shall have supervision and
control over the bureaus, offices, and agencies
under him, subject to the following guidelines:

(a)
Initiative and freedom of action on the part
of subordinate units shall be encouraged and
promoted, rather than curtailed, and reasonable
opportunity to act shall be afforded those units
before control is exercised;

(b)
With respect to functions involving
discretion, experienced judgment or expertise
vested by law upon a subordinate agency, control
shall be exercised in accordance with said law; and

(c)
With respect to any regulatory function of an
agency subject to department control, the authority
of the department shall be governed by the
provisions of Chapter 9 of this book.

(2)
This Chapter shall not apply to chartered
institutions or government-owned or controlled
corporations attached to the department.

Erwin Dopiawon |Notes in Administrative Law under Atty. BAI

11

C. GOCCs

Section 42.
Government-Owned or Controlled
Corporations. - Government-owned or controlled
corporations shall be attached to the appropriate
department with which they have allied functions,
as hereinafter provided, or as may be provided by
executive order, for policy and program
coordination and for general supervision provided
in pertinent provisions of this Code.

In order to fully protect the interests of the

government in government-owned or controlled
corporations, at least one-third (1/3) of the members
of the Boards of such corporations should either be
a Secretary, or Undersecretary, or Assistant
Secretary.

E. Controversies among Govt Offices and

Corporations

Section 66.
How Settled. - All disputes, claims
and controversies, solely between or among the
departments, bureaus, offices, agencies and
instrumentalities of the National Government,
including government-owned or controlled
corporations, such as those arising from the
interpretation and application of statutes, contracts
or agreements, shall be administratively settled or
adjudicated in the manner provided in this Chapter.
This Chapter shall, however, not apply to disputes
involving the Congress, the Supreme Court, the
Constitutional Commissions, and local
governments.

Section 67.
Disputes Involving Questions of
Law. - All cases involving only questions of law
shall be submitted to and settled or adjudicated by
the Secretary of Justice as Attorney-General of the
National Government and as ex officio legal adviser
of all government-owned or controlled corporations.
His ruling or decision thereon shall be conclusive
and binding on all the parties concerned.

Section 68.
Disputes Involving Questions of Fact
and Law. - Cases involving mixed questions of law
and of fact or only factual issues shall be submitted
to and settled or adjudicated by:

(1)
The Solicitor General, if the dispute, claim
or controversy involves only departments, bureaus,
offices and other agencies of the National
Government as well as government-owned or
controlled corporations or entities of whom he is the
principal law officer or general counsel; and

(2)
The Secretary of Justice, in all other cases
not falling under paragraph (1).

Section 69.
Arbitration. - The determination of
factual issues may be referred to an arbitration panel
composed of one representative each of the parties
involved and presided over by a representative of
the Secretary of Justice or the Solicitor General, as
the case may be.

Section 70.
Appeals. - The decision of the
Secretary of Justice as well as that of the Solicitor
General, when approved by the Secretary of Justice,
shall be final and binding upon the parties involved.
Appeals may, however, be taken to the President
where the amount of the claim or the value of the
property exceeds one million pesos. The decision of
the President shall be final.

Section 71.
Rules and Regulations. - The
Secretary of Justice shall promulgate the rules and
regulations necessary to carry out the provisions of
this Chapter.

f. Executive Departments, Bureau and

Attached Agencies of
1) Finance
2) Justice
3) Agriculture
4) Public Works and Highways
5) DepEd
6) Labor and Employment
7) Agrarian Reform
8) Interior and Local Government
9) Environment
and Natural
Resources
10)
Communications

Transportation

Erwin Dopiawon |Notes in Administrative Law under Atty. BAI

and
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Erwin Dopiawon |Notes in Administrative Law under Atty. BAI

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