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Expanded Jurisdiction CTA

Through the enactment of Republic Act No. 9282, the jurisdiction of the CTA has been expanded
to include not only civil tax cases but also cases that are criminal in nature, as well as local tax
cases, property taxes and final collection of taxes.

Pursuant to the provisions of Republic Act No. 1125 and other laws prior to R.A. 9282, the Court
of Tax Appeals retains exclusive appellate jurisdiction to review by appeal, the following:

1. Decisions of the Commissioner of Internal Revenue in cases involving disputed

assessments, refunds of internal revenue taxes, fees or other charges, penalties
imposed in relation thereto, or other matters arising under the National Internal
Revenue Code or other law or part of law administered by the Bureau of Internal

2. 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 imposed in relation thereto; or
other matters arising under the Customs Law or other law or part of law
administered by the Bureau of Customs [Rep. Act. No. 1125, (1954), Sec. 7];

3. In automatic review cases where such decisions of the Commission of Customs

favorable to the taxpayer is elevated to the Secretary of Finance (Sec. 2315,
TCC); and

4. Decisions of the Secretary of Trade and Industry, in the case of non-agricultural

product, commodity or article, or the Secretary of Agriculture, in the case of
agricultural product, commodity or article, in connection with the imposition of
the Anti-Dumping Duty, Countervailing and Safeguard Duty [Republic Act Nos.
8751 and 8752, (1999) Sec. 301 (a) and (p), and Republic Act 8800].

Under Republic Act Number 9282, the CTA's original appellate jurisdiction was expanded to
include the following:

1. Criminal cases involving violations of the National Internal Revenue Code and
the Tariff and Customs Code;

2. Decisions of the Regional Trial Courts (RTC) in local tax cases;

3. Decisions of the Central Board of Assessment Appeals (CBAA) in cases involving

the assessment and taxation of real property; and

4. Collection of internal revenue taxes and customs duties the assessment of which
have already become final.
Jurisdiction of Labor Arbiters and Commissioners


a. Original and exclusive jurisdiction to hear and decide the following cases
involving all workers, whether agricultural or non-agricultural:
1. Unfair labor practice cases;
2. Termination disputes;
3. If accompanied with a claim for reinstatement, those cases that workers may
file involving wages, rates of pay, hours of work and other terms and
conditions of employment;
4. Claims for actual, moral, exemplary and other forms of damages arising from
employer-employee relations;
5. Cases arising from any violation of Article 264 of the Labor Code, as
amended, including questions involving the legality of strikes and lockouts;
6. Except claims for employees compensation not included in the next
succeesing paragraph, social security, medicare, and maternity benefits, all other
claims arising from employer-employee relations, including those of persons
in domestic or household service, involving an amount exceeding Five
Thousand Pesos (P5,000.00), whether or not accompanied with a claim for
7. Wage distortion disputes in unorganized establishments not voluntarily
settled by the parties pursuant to Republic Act No. 6727;
8. Enforcement of compromise agreements when there is non-compliance by
any of the parties pursuant to Article 227 of the Labor Code, as
9. Money claims arising out of employer-employee relationship or by virtue of
any law or contract, involving Filipino workers for overseas deployment,
including claims for actual, moral, exemplary and other forms of damages as
provided by Section 10, Republic Act No. 8042, as amended by Republic
Act No. 10022; and
10. Other cases as may be provided by law.


1. Cases decided by the Labor Arbiter;
2. Cases decided by the Regional Directors or hearing officers on small money
3. Cases of national interest certified to by the Secretary of Labor;
4. Petitions for injunctions or temporary restraining order under Article 218 (e)
of the Labor Code, as amended; and
5. Petition to annul or modify the order or resolution (including those issued
during execution proceedings) of the Labor Arbiter.

Powers and Functions
The Commission shall have the powers and functions provided by the Securities
Regulation Code, Presidential Decree No. 902-A, as amended, the Corporation
Code, the Investment Houses Law, the Financing Company Act, and other existing
Under Section 5 of the Securities Regulation Code, Rep. Act. 8799, the
Commission shall have, among others, the following powers and functions:
(a) Have jurisdiction and supervision over all corporations, partnerships or
associations who are the grantees of primary franchises and/or a license or
permit issued by the Government;
(b) Formulate policies and recommendations on issues concerning the securities
market, advise Congress and other government agencies on all aspects of the
securities market and propose legislation and amendments thereto;
(c) Approve, reject, suspend, revoke or require amendments to registration
statements, and registration and licensing applications;
(d) Regulate, investigate or supervise the activities of persons to ensure
(e) Supervise, monitor, suspend or take over the activities of exchanges, clearing
agencies and other SROs;
(f) Impose sanctions for the violation of laws and the rules, regulations and
orders issued pursuant thereto;
(g) Prepare, approve, amend or repeal rules, regulations and orders, and issue
opinions and provide guidance on and supervise compliance with such rules,
regulations and orders;
(h) Enlist the aid and support of and/or deputize any and all enforcement
agencies of the Government, civil or military as well as any private institution,
corporation, firm, association or person in the implementation of its powers and
functions under this Code;
(i) Issue cease and desist orders to prevent fraud or injury to the investing public;
(j) Punish for contempt of the Commission, both direct and indirect, in
accordance with the pertinent provisions of and penalties prescribed by the Rules
of Court;
(k) Compel the officers of any registered corporation or association to call
meetings of stockholders or members thereof under its supervision;
(l) Issue subpoena duces tecum and summon witnesses to appear in any
proceedings of the Commission and in appropriate cases, order the examination,
search and seizure of all documents, papers, files and records, tax returns, and
books of accounts of any entity or person under investigation as may be
necessary for the proper disposition of the cases before it, subject to the
provisions of existing laws;
(m) Suspend, or revoke, after proper notice and hearing the franchise or
certificate of registration of corporations, partnerships or associations, upon any
of the grounds provided by law; and
(n) Exercise such other powers as may be provided by law as well as those which
may be implied from, or which are necessary or incidental to the carrying out of,
the express powers granted the Commission to achieve the objectives and
purposes of these laws.
Under Section 5.2 of the Securities Regulation Code, the Commission’s jurisdiction
over all cases enumerated under Section 5 of PD 902-A has been transferred to
the Courts of general jurisdiction or the appropriate Regional Trial Court. The
Commission shall retain jurisdiction over pending cases involving intra-corporate
disputes submitted for final resolution which should be resolved within one (1)
year from the enactment of the Code. The Commission shall retain jurisdiction
over pending suspension of payments/rehabilitation cases filed as of 30 June
2000 until finally disposed.
Considering that only Sections 2, 4, and 8 of PD 902-A, as amended, have been
expressly repealed by the Securities Regulation Code, the Commission retains the
powers enumerated in Section 6 of said Decree, unless these are inconsistent
with any provision of the Code.