Jurisdiction of the CTA

COURT OF TAX APPEALS

1. What is the nature and characteristics of CTA?

a. Highly specialized body w/c reviews tax cases;
b. Proceedings therein are judicial in nature;
c. Not bound by technical rules on evidence; and
d. It possesses all the inherent powers of a court of justice.

2. Discuss the composition of the CTA.

- It is consists of a presiding justice and 8 associate justices appointed by the President
upon nomination by the JBC; it may sit En Banc or in 3 divisions, each division
consisting of 3 Justices.

3. What constitute a quorum in the CTA?

a. En Banc – 5 Justices shall constitute a quorum.
b. In Division – 2 Justices shall constitute a quorum and a decision is arrived at by the
concurrence of 2 members of a division.

4. What if the required quorum in a division cannot be constituted?

- The presiding justice shall designate any justice of other divisions of the CTA to sit
temporarily therein.

5. Discuss the exclusive appellate and criminal jurisdiction of the CTA.

Exclusive Appellate Jurisdiction Criminal Jurisdiction

a. Decisions of the CIR in cases involving:
I. Disputed assessments;
II. Refunds of internal revenue taxes,
fees, or other charges and penalties
imposed thereto;
III. Other matters arising under NIRC or
other laws (under BIR)
a. Exclusive Original Jurisdiction:
- Violations of:
-NIRC
-TCC
-other laws administered by BIR and
BOC, where the principal amount taxes
and fees, exclusive of charges and
penalties claimed is P1M and above.

b. Exclusive Appellate Jurisdiction:

- Violations of:
-NIRC
-TCC
-other laws administered by BIR and
BOC, where the principal amount taxes
and fees, exclusive of charges and
penalties claimed is below P1M or no
 special amount claimed.
- Judgements, resolutions or orders of
the RTC in tax cases originally decided
by them;
- Judgements, resolutions or orders of
the RTC in the exercise of its appellate
jurisdiction over tax cases originally
decided by the MeTC, MTC and
MCTC.
b. Inaction by the CIR in cases involving: Civil Cases

I. Disputed assessments; a. Exclusive Original Jurisdiction:

II. Refunds of internal revenue taxes,
fees, or other charges and penalties
imposed thereto;
III. Other matters arising under NIRC or
other laws (under BIR), where the
NIRC provides a specific period for
action.
b. Exclusive Appellate Jurisdiction:
c. Decisions, orders or resolutions of the
RTC in local tax cases originally decided
or resolved by them in the exercise of
their original or appellate jurisdiction.
d. Decisions of the Commissioner of
Customs in cases involving:
• Tax collection cases involving final
and executor assessments for taxes,
fees, charges and penalties where the
principal amount taxes and fees,
exclusive of charges and penalties
claimed is P1M and above.
• Tax collection cases from judgments,
resolutions or orders of the RTC in tax
cases originally decided by them;
• Tax collection cases from judgments,
resolutions or orders of the RTC in the
exercise of its appellate jurisdiction
over tax cases originally decided by the
MeTC, MTC and MCTC.

I. Liability for customs duties, fees or

other money charges;
II. Seizure, detention or release of
property affected;
III. Fines, forfeitures or other penalties
in relation thereto;
IV. Other matters arising under customs
law or other laws (under BOC).
e. Decisions of the CBAA in the exercise of
its appellate jurisdiction.
f. Decisions of the Sec of Finance on
 custom cases elevated to him
automatically for review.
g. Decisions of the Sec of Trade and
Industry, in the cases of non-agricultural
product, commodity or article.
h. Decisions of the Sec of Agriculture in the
case of agricultural product.

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.

Period to appeal – 15 days from receipt of the decision.

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