FAR EASTERN UNIVERSITY INSTITUTE OF LAW

TAXATION LAST MINUTE TIPS |BAR EXAMINATIONS 2019

JURISDICTION OF THE CTA ii. Other matters arising under the

Customs Law or other laws
Q: What are the cases within the exclusive administered by the Bureau of
appellate jurisdiction of the CTA en banc? Customs

A:
a. Decisions on MRs or MNTs of the COURT IN c. Decisions of the Secretary of Finance on
DIVISION in its exclusive appellate customs cases elevated for automatic
jurisdiction over: review from decisions of the CoC which
are adverse to the Government under
i. Cases arising from administrative the CMTA.
agencies – BIR, BOC, DF, DTI, DA
ii. Local tax cases decided by the RTC d. Decisions of Secretary of DTI involving
in the exercise of their original non-agricultural product, commodity or
jurisdiction article, and the Secretary of Agriculture in
iii. Tax collection cases decided by RTC cased of agricultural product,
in the exercise of their original commodity or article, involving dumping
jurisdiction and countervailing duties and safeguard
iv. Criminal offenses arising from measures, where either party may
violations of the NIRC or CMTA and appeal the decision to impose or not to
other laws administered by the BIR or impose said duties.
BOC decided by the RTC in the
exercise of its original jurisdiction. e. Decisions, orders or resolutions of the RTCs
in LOCAL TAX CASES in its original
b. Decisions on MRs or MNTs of the COURT IN jurisdiction.
DIVISION in its exclusive original
jurisdiction over: f. Decisions, orders or resolutions of the RTCs
i. Tax collection cases in TAX COLLECTION CASES in its original
ii. Cases involving criminal offenses jurisdiction.
arising from violations of the NIRC or
CMTA and other laws administered Q: What is the jurisdiction of CTA in Tax Collection
by the BIR or BOC Cases and Violations of the NIRC or CMTA?

c. Decisions of the RTCs in its appellate A:

CTA IN DIVISION CTA EN
jurisdiction over: BANC
i. Local tax cases CASE ORIGINAL APPELLATE
(APPELLATE)
ii. Tax collection cases Tax The Cases Cases
iii. Criminal offenses arising from collection amount of decided by decided by
cases taxes and the RTC in the RTC in its
violations of the NIRC or TCC and
involving fees, its original appellate
other laws administered by the BIR or final and exclusive jurisdiction. jurisdiction.
BOC executory of charges
assessments and
for taxes, penalties, Regular courts shall have
d. Decisions of the CBAA in its appellate
fees, claimed is jurisdiction if the principal
jurisdiction over cases involving charges and 1 Million or amount of taxes and fees,
assessment and taxation of real property penalties. more. exclusive of charges and
originally decided by the provincial or penalties, claimed is less
city board of assessment appeals. than 1 Million.
Violations of The Cases Cases
the NIRC or amount of decided by decided by
Q: What are the cases within the exclusive CMTA and taxes and the RTC in the RTC in its
appellate jurisdiction of the CTA in division? other laws fees, its original appellate
(C2S2R2) administered exclusive jurisdiction. jurisdiction.
by the BIR or of charges
BOC. and
A: penalties, Note: Regular courts shall
a. Decisions of or Inaction by the CIR claimed is have jurisdiction in offenses
i. In cases involving disputed 1 Million or or felonies where: (i) The
more. principal amount of taxes
assessments, refunds of internal and fees, exclusive of
revenue taxes, fees or other charges, charges and penalties,
penalties in relation thereto; claimed is less than 1 Million;
ii. Other matters arising under the NIRC or (ii) No specified amount is
claimed.
or other laws administered by the BIR.
Q: What is the jurisdiction of the RTC and CTA in
b. Decisions of the CoC
i. In cases involving liability for customs Local Tax Cases?
duties, fees, or other money charges, A: The passage of R.A. No. 9282, the authority to
seizure, detention or release of
exercise either original or appellate jurisdiction
property affected, fines, forfeitures of
other penalties in relation thereto; or
 FAR EASTERN UNIVERSITY INSTITUTE OF LAW
TAXATION LAST MINUTE TIPS |BAR EXAMINATIONS 2019

[of the Regional Trial Court] over local tax cases

depended on the amount of the claim.

JURISDICTION OVER LOCAL TAX CASES

Amount Where to
Proper Court
Involved Appeal
Amount of
RTC in its
the
Appellate
demand
MTC, MeTC, Jurisdiction; if
does not
or MCTC unfavorable,
exceed
appeal to the
300k [400k
CTA en banc
in MM]
Amount of
the
RTC in its
demand
Original CTA in division
exceeds
Jurisdiction
300k [400k
in MM]

Q: Are RRs, RMOs, and RMCs appealable?

A: Yes. The questioned RRs, RMOs, RMCs are

actually rulings or opinions of the CIR
implementing the NIRC and are appealable to
the CTA [in Division]. (CIR v. Leal, G.R. No. 113459
[2002])