Civil aspect

Collection cases
CTA - exclusive original jurisdiction
CTA - exclusive appellate jurisdiction
RTC – exclusive original jurisdiction
RTC – exclusive appellate jurisdiction
MTC – exclusive original jurisdiction
CTA – exclusive original jurisdiction
Principal amount exclusive of interest is 1 million and above
CTA - exclusive appellate jurisdiction
1. Appeals from judgment resolution orders of RTC
2. Petition for review of the judgments, resolution or orders of RTC in the exercise
of their appellate jurisdiction originally decided
by MTC., etc…
RTC – exclusive original jurisdiction
Principal amount – exceed 300k or 400k

RTC – exclusive appellate jurisdiction

Decision and final order of
1. Metro Trial court, MTC, RTC under Rule 40
2. Municipal Trial Court
3. Municipal Circuit Trial Court
MTC - exclusive original jurisdiction
Principal amount does not exceed 300K
MM – 400K
Exclusive Appellate Jurisdiction to Review by Appeal

Rule 42 a division shall hear the case

except Nos. 3 and 5, must be by way of Petition for
review under Rule 43. Will be heard by the En
Banc)
1. Decisions of the CIR in cases involving disputed
assessments, refunds of internal revenue taxes,
fees or other charges, penalties in relation
thereto, or other matters arising under the NIRC
or other laws administered by the BIR;
2. Inaction by the CIR in cases involving …………..,
where the NIRC provides a specific period of
action, in which case the inaction shall be deemed
a denial
3. 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;
4. Decisions of the COC in cases involving liability
for customs duties, fees, or other money charges,
seizure, detention or release of property affected,
fines, forfeitures or other penalties in relation
thereto, or other matters arising under Customs
Law or other laws administered by the BOC;
5. Decisions of the 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;
6. Decision of the Sec of Finance on customs cases
elevated to him automatically for review of
decisions of the COC which are adverse to the
government under Section 2315 of the TCC.
7. Decisions of the Sec of Trade in the case of
nonagricultural product, commodity or article and
the Sec of agriculture in the case of agricultural
products, commodity or article, involving
dumping and countervailing duties
Modes of Appeal
Rule 40 – appeal from MTC to RTC

Rule 42 – RTC in the exercise of its original

jurisdiction to CTA (Division)

Rule 43 – RTC in the exercise of its

appellate jurisdiction to the CTA En Banc

Rule 45 – CTA En Banc to the Supreme Court

2 aspects in criminal action
Exclusive Original Jurisdiction over all Criminal
Offense
Offenses or felonies where principal amount claimed
is 1 million and above – CTA – violation of
NIRC/TCC or other laws administered by the BIR
CTA exclusive Appellate Jurisdiction
Decision of RTC in tax cases – original
Decision of RTC in tax cases – appellate for MTC
less than 1 million or no amount will be tried by the
RTC and jurisdiction of CTA is
Appellate
RTC exclusive Original jurisdiction
Criminal cases – penalty provided by law
exceeds 6 years
 
RTC Exclusive Appellate
MTC exclusive original - penalties not more than 6
years
Exclusive Original Jurisdiction over all Criminal Offense
Offenses or felonies where principal amount claimed is 1 million and above
– CTA – violation of NIRC/TCC or other laws administered by the BIR

CTA exclusive Appellate Jurisdiction

Decision of RTC in tax cases – original
Decision of RTC in tax cases – appellate for MTC
less than 1 million or no amount will be tried by the RTC and jurisdiction
of CTA is Appellate
 
RTC exclusive Original jurisdiction
Criminal cases – penalty provided by law exceeds 6 years
 
RTC Exclusive Appellate
MTC exclusive original - penalties not more than 6 years