JUDICIARY

Hierarchy of courts
jurisdiction
Jurisdiction and venue
Jurisdiction of :
Supreme

court
Supreme court of en banc
Court of appeals
Court of tax appeals
Sandiganbayan
Regional trial court
MTC

JUDICIARY

interprets and applies the law

the branch of government charged with the
interpretation of laws and the administration of justice

(Art. VIII, sec. 1 of the 1987 Constitution)

Its duty is to settle actual controversies involving rights

which are legally demandable and enforceable (Art.
VIII Sec. 1 (2)

(Art. VIII, Sec. 3).

SUPREME COURT

1987 Constitution,
chief Justice
14 associate justices (age of 70)
The court may sit en banc or in one of its
three divisions composed of five members
each.
The chief justice and associate justices are
appointed

JURISDICTIONS
"The Supreme Court shall have original jurisdiction over cases
affecting ambassadors, other public ministers, and consuls; and
original and exclusive jurisdiction in petitions for the issuance of writs
of certiorari, prohibition and mandamus against the Court of Appeals.
In the following cases, the Supreme Court shall exercise original and
concurrent jurisdiction with Courts of First Instance:

"1. In petition for the issuance of writs of certiorari, prohibition,

mandamus, quo warranto, and habeas corpus; and

"2. In actions brought to prevent and restrain violations of law

concerning monopolies and combinations in restraint of trade.

"The Supreme Court shall have exclusive jurisdiction to review,

revise, reverse, modify or affirm on appeal, as the law or rules of
court may provide, final judgments and decrees of inferior courts as
herein provided, in

"(1) All criminal cases involving offenses for which the penalty
imposed is death or life imprisonment; and those involving other
offenses which, although not so punished, arose out of the same
occurrence or which may have been committed by the accused
on the same occasion, as that giving rise to the more serious
offense, regardless of whether the accused are charged as
principals, accomplices or accessories, or whether they have
been tried jointly or separately;

"(2) All cases involving petitions for naturalization or

denaturalization; and

"(3) All decisions of the Auditor General, if the appellant is a

private person or entity.

"The Supreme Court shall further have exclusive jurisdiction to review,

revise, reverse, modify or affirm on certiorari as the law or rules of court
may provide, final judgments and decrees of inferior courts as herein
provided, in

"(1) All cases in which the constitutionality or validity of any

treaty, law, ordinance, or executive order or regulation is in
question;
"(2) All cases involving the legality of any tax, impost,
assessment or toil, or any penalty imposed in relation
thereto;
"(3) All cases in which the jurisdiction of any inferior court is
in issue;

"(4) All other cases in which only errors or questions of law are
involved: Provided, however, That if, in addition to constitutional,
tax or jurisdictional questions, the cases mentioned in the three
next preceding paragraphs also involve questions of fact or mixed
questions of fact and law, the aggrieved party shall appeal to the
Court of Appeals; and the final judgment or decision of the latter
may be reviewed, revised, reversed, modified or affirmed by the
Supreme Court on writ of certiorari; and (all criminal cases in
which the penalty imposed reclusion perpetua or higher)
"(5) Final awards, judgments, decisions, or orders of the
Commission on Elections, Court of Tax Appeals, Court of Industrial
Relations, the Public Service Commission and the Workmen's
Compensation Commission." ( all cases in which only an error or
question of law is involved)

Assign temporarily judges of lower court to other stations as public

interest may require.such temporary assignment shall not exceed six
months without the consent of the judge concerned
Order change of venue or place of trial to avoid a miscarriage of
justice
Promulgate rules concerning the protection and enforcement of
constitutional rights, pleading , practice , and procedure in all
courts, the admission to the practice of law , the Integrated Bar, and
legal assistance to the under priveledged. Such rules shall provide a
simplified and inexpensive procedure for the speedy disposition of
cases , shall be uniform for all courts the same grade, and shall not
diminish, increase or modify substantive rights. Rules of procedure of
special courts and quasi-judicial bodies shall remain effective unless
approved by the supreme court.
Appoint all officials and employees of the judiciary in accordance
with the civil service law( sec. 5, id.)

COURT OF TAX APPEALS

Republic Act No. 1125 on June 16, 1954

appellate court to review tax cases.

THE COURT OF TAX APPEALS HAS EXCLUSIVE

APPELLATE JURISDICTION TO REVIEW BY APPEAL
THE FOLLOWING

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 laws administered by
the Bureau of Internal Revenue;

In actions 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 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;

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;

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 laws administered by the Bureau
of Customs.

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;

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;

Decisions of the Secretary of Agriculture 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 duties under
Section 301 and 302, respectively, of the Tariff and Customs Code, and safeguard
measures under R.A. No. 8800, where either party may appeal the decision to
impose or not to impose said duties.

IT ALSO HAS JURISDICTION OVER CASES INVOLVING CRIMINAL OFFENSES AS

HEREIN PROVIDED:

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
of taxes and fees, exclusive of charges and penalties, claimed is less
than One million pesos (P 1,000,000.00) 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 filing of such action
separately form the criminal action will be recognized.

EXCLUSIVE APPELLATE JURISDICTION IN

CRIMINAL OFFENSES:
Over appeals from judgments, resolutions or orders of
the Regional Trial Courts in tax collection cases
originally decided by them, in their respective territorial
jurisdiction.
Over petitions for review of the judgments, resolution or
orders of the RTCs in the exercise of their appellate
jurisdiction over tax collection cases originally decided
by the MeTCs, MTCs and MCTCs, in their respective
jurisdiction.

METROPOLITAN TRIAL COURTS (METC), MUNICIPAL TRIAL

COURTS IN CITIES (MTCC), MUNICIPAL TRIAL COURTS (MTC) AND
MUNICIPAL CIRCUIT TRIAL COURTS (MCTC)

empowered to hear and decide petitions for

a writ of habeas corpus or applications for
bail in criminal cases in the province or city
in the absence of the Regional Trial Court
Judges.

METROPOLITAN TRIAL COURTS (METC), MUNICIPAL TRIAL COURTS IN CITIES

(MTCC), MUNICIPAL TRIAL COURTS (MTC) AND MUNICIPAL CIRCUIT TRIAL
COURTS (MCTC)

Exclusive original jurisdiction over civil actions and probate

proceedings, testate and intestate, including the grant of
provisional remedies in proper cases, where the value of the
personal property, estate or amount of the demand does not
exceed One hundred thousand pesos (P 100,000.00) or, in Metro
Manila where such personal property, estate or amount of the
demand does not exceed Two hundred thousand pesos (P
200,000.00), exclusive of interests, damages of whatever kind ,
attorneys fees, litigation expenses, and costs the amount of
which must be specifically alleged: Provided, That interests,
damages of whatever kind, attorneys fees, litigation expenses
and costs shall be included in the determination of the filing
fees. Provided further, That where there are several claims or
causes of action between the same or different parties embodied
in the same complaint, the amount of the demand shall be the
totality of the claims in all the causes of action arose out of the
same or different transactions;

Exclusive original jurisdiction over cases of

forcible entry and unlawful detainer:
Provided, That when, in such cases, the
defendant raises the question of ownership
in his pleadings and the question of
ownership in his pleadings and the question
of possession cannot be resolved without
deciding the issue of ownership, the issue of
ownership shall be resolved only to
determine the issue of possession; and

Exclusive original jurisdiction in all civil actions

which involve title to, or possession of, real
property, or any interest therein where the assessed
value of the property or interest therein does not
exceed Twenty thousand pesos (P 20,000.00) or, in
civil actions in Metro Manila, where such assessed
value does not exceed Fifty thousand pesos (P
50,000.00) exclusive of interest, damages of
whatever kind, attorneys fees, litigation expenses
and costs: Provided, That in cases of land not
declared for taxation purposes the value of such
property shall be determined by the assessed value
of the adjacent lots (Sec. 33, Batas Pambansa Blg.
129).

Section 33 of Batas Pambansa Blg. 129

provides that the Supreme Court may
designate MeTCs, MTCCs, MTCs, and MCTCs
to hear and determine cadastral or land
registration cases where the value does not
exceed one hundred thousand pesos
(P100,000.00). Their decision is can be
appealed in the same manner as the Regional
Trial Courts.

A.M. 08-8-7-SC ENACTED SEPTEMBER 9, 2008 AND

EFFECTIVE OCTOBER 1-2008,

the Metropolitan Trial Courts, Municipal Trial Courts in Cities,

Municipal Trial Courts and Municipal Circuit Trial Courts were
designated to try small claims cases for payment of money
where the value of the claim does not exceed One Hundred
Thousand Pesos (P100,000.00) exclusive of interest and
costs.
These courts shall apply the rules of procedure provided in
A.M. No. 08-8-7-SC in all actions which are: (a) purely civil
in nature where the claim or relief prayed for by the
plaintiff is solely for payment or reimbursement of sum of
money, and (b) the civil aspect of criminal actions, either
filed before the institution of the criminal action, or
reserved upon the filing of the criminal action in court,
pursuant to Rule 111 of the Revised Rules Of Criminal
Procedure.

-----------------FIN------------------Thank you