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Tax Report Handout
Tax Report Handout
JD4201
PROCEDURE IN CRIMINAL CASES UNDER THE CTA
All criminal actions before the Court in Division in the exercise of its original
jurisdiction shall be instituted by the filing of an information of the People of the
Philippines. In criminal actions involving violations of the National Internal
Revenue Code and other laws enforced by the Bureau of Internal Revenue, the
Commissioner of Internal Revenue must approve their filing. In criminal actions
involving violations of the Tariff and Customs Code and other laws enforced by the
Bureau of Customs, the Commissioner of Customs must approve their filing. (Rules
of Court, Rule 110, Sec. 2a.; n)
The institution of the criminal action shall interrupt the running of the period of
prescription. (Rules of Court, Rule 110, Sec. 1, par. 2a)
All criminal actions shall be conducted and prosecuted under the direction and
control of the public prosecutor. In criminal actions involving violation of the
National Internal Revenue Code or other laws enforced by the Bureau of Internal
Revenue, and violations of the Tariff and Customs Code or other laws enforced by
the Bureau of Customs, the prosecution may be conducted by their respective
duly deputized legal officers. (Rules of Court, Rule 110, Sec. 5, par. 6a)
In cases within the jurisdiction of the Court, the criminal action and the
corresponding civil action for the recovery of civil liability for taxes and penalties
shall be deemed jointly instituted in the same proceeding. The filing of the criminal
action shall necessarily carry with it the filing of the civil action. No right to reserve
the filing of such civil action separately from the criminal action shall be allowed
or recognized. (Rules of Court, Rule 111, Sec. 1[a], par. 1a)
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c. Period to Appeal
The Court en banc shall exercise exclusive appellate jurisdiction to review by appeal the
following:
a) Decisions or resolutions on motions for reconsideration or new trial of the Court in
Divisions in the exercise of its exclusive appellate jurisdiction over:
1. Cases arising from administrative agencies – Bureau of Internal Revenue, Bureau
of Customs, Department of Finance, Department of Trade and Industry,
Department of Agriculture;
2. Local tax cases decided by the Regional Trial Courts in the exercise of their
original jurisdiction; and
3. Tax collection cases decided by the Regional Trial Courts in the exercise of their
original jurisdiction involving final and executory assessments for taxes, fees,
charges and penalties, where the principal amount of taxes and penalties
claimed is less than one million pesos;
b) Decisions, resolutions or orders of the Regional Trial Courts in local tax cases decided or
resolved by them in the exercise of their appellate jurisdiction;
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c) Decisions, resolutions or orders of the Regional Trial Courts in tax collection cases
decided or resolved by them in the exercise of their appellate jurisdiction;
d) Decisions, resolutions or orders on motions for reconsideration or new trial of the Court
in Division in the exercise of its exclusive original jurisdiction over tax collection cases;
e) Decisions of the Central Board of Assessment Appeals (CBAA) 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;
f) Decisions, resolutions or orders on motions for reconsideration or new trial of the Court
in Division in the exercise of its exclusive original jurisdiction over cases involving
criminal offenses arising from violations of the National Internal Revenue Code or the
Tariff and Customs Code and other laws administered by the Bureau of Internal Revenue
or Bureau of Customs;
g) Decisions, resolutions or orders on motions for reconsideration or new trial of the Court
in Division in the exercise of its exclusive appellate jurisdiction over criminal offenses
mentioned in the preceding subparagraph; and
h) Decisions, resolutions or orders of the Regional trial Courts in the exercise of their
appellate jurisdiction over criminal offenses mentioned in subparagraph (f).
In cases falling under the exclusive appellate jurisdiction of the Court en banc, the petition for
review of a decision or resolution of the Court in Division must be preceded by the filing of a
timely motion for reconsideration or new trial with the Division. (n)
The review of criminal cases in the Court en banc or in Division shall be governed by the
applicable provisions of Rule 124 of the Rules of Court. (n)
Procedure in the Courts of Appeals
1. Appeal within 30 days from receipt of decision or period of inaction of the CIR, COC,
Secretary of Finance, Secretary of Trade and Industry or Secretary of Agriculture, or the
CBAA or the RTC
General Rule: Appeal to the CTA DIVISION by a petition for review under Rule 42
within 30 days
Exceptions: In case of decisions of the CBAA or RTC in the exercise of its appellate
jurisdiction, appeal to EN BANC by a petition for review under Rule 43
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In other words, the CTA Division has jurisdiction over all the matters that are
brought to the CTA; except in cases which come from the CBAA and the RTC (in
the exercise of its appellate jurisdiction)
In criminal cases, appeal from the decision of the RTC decided in the exercise of its
original jurisdiction is via a notice of appeal filed within fifteen (15) days from receipt
of decision
If the RTC acted in the exercise of its appellate jurisdiction, appeal to the En Banc
by a petition for review under Rule 43 within fifteen (15) days from receipt of
decision.
File an MR/MNT with the same division within fifteen (15) days from receipt of the
decision
The MR or the MNT is a condition precedent before bringing the case to the CTA
En Banc. Before the CTA En Banc can take cognizance of the petition for review,
the litigant must show that it sought prior reconsideration or move for a new trial
with the division. (Commissioner of Customs v. Marina Sales, Inc. G.R. 183868,
November 22, 2010)
File a review on certiorari with the SC under Rule 45 within fifteen (15) days from
receipt of the decision
If you want to appeal from a decision of the local assessment board, go first to the
CBAA. The decision of the CBAA will be appealable to the CTA en banc under Rule 43
(See exceptions under No. 1)