Republic of the Philippines Congress of the Philippines Metro Manila Twelfth Congress Third Regular Session

Begun and held in Metro Manila, on Monday, the twenty-eight day of July, two thousand three. Republic Act No. 9282 March ! 2!!"

AN ACT #$PAN%&N' T(# )*R&S%&CT&+N +, T(# C+*RT +, TA$ APP#A-S .CTA/0 #-#1AT&N' &TS RAN2 T+ T(# -#1#- +, A C+--#'&AT# C+*RT 3&T( SP#C&A- )*R&S%&CT&+N AN% #N-AR'&N' &TS M#M4#RS(&P0 AM#N%&N' ,+R T(# P*RP+S# C#RTA&N S#CT&+NS +R R#P*4-&C ACT N+. 55260 AS AM#N%#%0 +T(#R3&S# 2N+3N AS T(# -A3 CR#AT&N' T(# C+*RT +, TA$ APP#A-S0 AN% ,+R +T(#R P*RP+S#S Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled: Section 5. Section 1 of Republic Act a#ended to read as follows: o. 11!", as a#ended is hereby further

$S%&'() 1. &ourt* Justices* +ualifications* Salary* 'enure. - 'here is hereby created a &ourt of 'a, Appeals -&'A. which shall be of the sa#e le/el as the &ourt of Appeals, possessing all the inherent powers of a &ourt of Justice, and shall consist of a 0residing Justice and fi/e -". Associate Justices. 'he incu#bent 0residing Judge and Associate Judges shall continue in office and bear the new titles of 0residing Justice and Associate Justices. 'he 0residing Justice and the #ost Senior Associate Justice shall ser/e as chair#en of the two -!. 1i/isions. 'he additional three -2. Justices and succeeding #e#bers of the &ourt shall be appointed by the 0resident upon no#ination by the Judicial and Bar &ouncil. 'he 0residing Justice shall be so designated in his appoint#ent, and the Associate Justices shall ha/e precedence according to the date of their respecti/e appoint#ents, or when the appoint#ents of two -!. or #ore of the# shall bear the sa#e date, according to the order in which their appoint#ents were issued by the 0resident. 'hey shall ha/e the sa#e 3ualifications, ran4, category, salary, e#olu#ents and other pri/ileges, be sub5ect to the sa#e inhibitions and dis3ualifications, and en5oy the sa#e retire#ents and other benefits as those pro/ided for under

e,isting laws for the 0residing Justice and Associate Justices of the &ourt of Appeals. $6hene/er the salaries of the 0residing Justice and the Associate Justices of the &ourt of Appeals are increased, such increases in salaries shall be dee#ed correspondingly e,tended to and en5oyed by the 0residing Justice and Associate Justices of the &'A. $'he 0residing Justice and Associate Justices shall hold office during good beha/ior, until they reach the age of se/enty -78., or beco#e incapacitated to discharge the duties of their office, unless sooner re#o/ed for the sa#e causes and in the sa#e #anner pro/ided by law for #e#bers of the 5udiciary of e3ui/alent ran4.$ Section 2. Section ! of the sa#e Act is hereby a#ended to read as follows: $S%&. !. Sitting %n Banc or 1i/ision* +uoru#* 0roceedings. - 'he &'A #ay sit en banc or in two -!. 1i/isions, each 1i/ision consisting of three -2. Justices. $9our -:. Justices shall constitute a 3uoru# for sessions en banc and two -!. Justices for sessions of a 1i/ision: 0ro/ided, 'hat when the re3uired 3uoru# cannot be constituted due to any /acancy, dis3ualification, inhibition, disability, or any other lawful cause, the 0residing Justice shall designate any Justice of other 1i/isions of the &ourt to sit te#porarily therein. $'he affir#ati/e /otes of four -:. #e#bers of the &ourt en banc or two -!. #e#bers of a 1i/ision, as the case #ay be, shall be necessary for the rendition of a decision or resolution.$ Section . Section 2 of the sa#e Act is hereby a#ended to read as follows: $S%&. 2. &ler4 of &ourt* 1i/ision &ler4s of &ourt* Appoint#ent* +ualification* &o#pensation. - 'he &'A shall ha/e a &ler4 of &ourt and three -2. 1i/ision &ler4s of &ourt who shall be appointed by the Supre#e &ourt. o person shall be appointed &ler4 of &ourt or 1i/ision &ler4 of &ourt unless he is duly authori;ed to practice law in the 0hilippines. 'he &ler4 of &ourt and 1i/ision &ler4s of &ourt shall e,ercise the sa#e powers and perfor# the sa#e duties in regard to all #atters within the &ourt<s 5urisdiction, as are e,ercised and perfor#ed by the &ler4 of &ourt and 1i/ision &ler4s of &ourt of the &ourt of Appeals, in so far as the sa#e #ay be applicable or analogous* and in the e,ercise of those powers and the perfor#ance of those duties they shall be under the direction of the &ourt. 'he &ler4 of &ourt and the 1i/ision &ler4s of &ourt shall ha/e the sa#e ran4, pri/ileges, salary, e#olu#ents, retire#ent and other benefits

as those pro/ided for the &ler4 of &ourt and 1i/ision &ler4s of &ourt of the &ourt of Appeals, respecti/ely.< Section ". Section : of the sa#e Act is hereby a#ended to read as follows: $S%&. :. )ther Subordinate %#ployees. - 'he Supre#e &ourt shall appoint all officials and e#ployees of the &'A, in accordance with the &i/il Ser/ice =aw. 'he Supre#e &ourt shall fi, their salaries and prescribe their duties.$ Section 6. Section " of the sa#e Act is hereby a#ended to read as follows: $S%&. ". 1is3ualifications. - o Justice or other officer or e#ployee of the &'A shall inter/ene, directly or indirectly, in the #anage#ent or control of any pri/ate enterprise which in any way #ay be affected by the functions of the &ourt. Justices of the &ourt shall be dis3ualified fro# sitting in any case on the sa#e grounds pro/ided under Rule one hundred thirty-se/en of the Rules of &ourt for the dis3ualification of 5udicial officers. o person who has once ser/ed in the &ourt in a per#anent capacity, either as 0residing Justice or as Associate Justice thereof, shall be 3ualified to practice as counsel before the &ourt for a period of one -1. year fro# his retire#ent or resignation.$ Section 7. Section > of the sa#e Act is hereby a#ended to read as follows: $S%&. >. 0lace of )ffice. - 'he &'A shall ha/e its principal office in Metro Manila and shall hold hearings at such ti#e and place as it #ay, by order in writing, designate.$ Section 8. Section 7 of the sa#e Act is hereby a#ended to read as follows: $Sec. 7. Jurisdiction. - 'he &'A shall e,ercise: $a. %,clusi/e appellate 5urisdiction to re/iew by appeal, as herein pro/ided: $1. 1ecisions of the &o##issioner of (nternal Re/enue in cases in/ol/ing disputed assess#ents, refunds of internal re/enue ta,es, fees or other charges, penalties in relation thereto, or other #atters arising under the ational (nternal Re/enue or other laws ad#inistered by the Bureau of (nternal Re/enue* $!. (naction by the &o##issioner of (nternal Re/enue in cases in/ol/ing disputed assess#ents, refunds of internal re/enue ta,es, fees or other charges, penalties in relations

thereto, or other #atters arising under the ational (nternal Re/enue &ode or other laws ad#inistered by the Bureau of (nternal Re/enue, where the ational (nternal Re/enue &ode pro/ides a specific period of action, in which case the inaction shall be dee#ed a denial* $2. 1ecisions, orders or resolutions of the Regional 'rial &ourts in local ta, cases originally decided or resol/ed by the# in the e,ercise of their original or appellate 5urisdiction* $:. 1ecisions of the &o##issioner of &usto#s in cases in/ol/ing liability for custo#s duties, fees or other #oney charges, sei;ure, detention or release of property affected, fines, forfeitures or other penalties in relation thereto, or other #atters arising under the &usto#s =aw or other laws ad#inistered by the Bureau of &usto#s* $". 1ecisions of the &entral Board of Assess#ent Appeals in the e,ercise of its appellate 5urisdiction o/er cases in/ol/ing the assess#ent and ta,ation of real property originally decided by the pro/incial or city board of assess#ent appeals* $>. 1ecisions of the Secretary of 9inance on custo#s cases ele/ated to hi# auto#atically for re/iew fro# decisions of the &o##issioner of &usto#s which are ad/erse to the ?o/ern#ent under Section !21" of the 'ariff and &usto#s &ode* $7. 1ecisions of the Secretary of 'rade and (ndustry, in the case of nonagricultural product, co##odity or article, and the Secretary of Agriculture in the case of agricultural product, co##odity or article, in/ol/ing du#ping and counter/ailing duties under Section 281 and 28!, respecti/ely, of the 'ariff and &usto#s &ode, and safeguard #easures under Republic Act o. @@88, where either party #ay appeal the decision to i#pose or not to i#pose said duties. $b. Jurisdiction o/er cases in/ol/ing cri#inal offenses as herein pro/ided: $1. %,clusi/e original 5urisdiction o/er all cri#inal offenses arising fro# /iolations of the ational (nternal Re/enue &ode or 'ariff and &usto#s &ode and other laws ad#inistered by the Bureau of (nternal Re/enue or the Bureau of &usto#s:

0ro/ided, howe/er, 'hat offenses or felonies #entioned in this paragraph where the principal a#ount o ta,es and fees, e,clusi/e of charges and penalties, clai#ed is less than )ne #illion pesos -01,888,888.88. or where there is no specified a#ount clai#ed shall be tried by the regular &ourts and the 5urisdiction of the &'A shall be appellate. Any pro/ision of law or the Rules of &ourt to the contrary notwithstanding, the cri#inal action and the corresponding ci/il action for the reco/ery of ci/il liability for ta,es and penalties shall at all ti#es be si#ultaneously instituted with, and 5ointly deter#ined in the sa#e proceeding by the &'A, the filing of the cri#inal action being dee#ed to necessarily carry with it the filing of the ci/il action, and no right to reser/e the filling of such ci/il action separately fro# the cri#inal action will be recogni;ed. $!. %,clusi/e appellate 5urisdiction in cri#inal offenses: $a. )/er appeals fro# the 5udg#ents, resolutions or orders of the Regional 'rial &ourts in ta, cases originally decided by the#, in their respected territorial 5urisdiction. $b. )/er petitions for re/iew of the 5udg#ents, resolutions or orders of the Regional 'rial &ourts in the e,ercise of their appellate 5urisdiction o/er ta, cases originally decided by the Metropolitan 'rial &ourts, Municipal 'rial &ourts and Municipal &ircuit 'rial &ourts in their respecti/e 5urisdiction. $c. Jurisdiction o/er ta, collection cases as herein pro/ided: $1. %,clusi/e original 5urisdiction in ta, collection cases in/ol/ing final and e,ecutory assess#ents for ta,es, fees, charges and penalties: 0ro/ided, howe/er, 'hat collection cases where the principal a#ount of ta,es and fees, e,clusi/e of charges and penalties, clai#ed is less than )ne #illion pesos -01,888,888.88. shall be tried by the proper Municipal 'rial &ourt, Metropolitan 'rial &ourt and Regional 'rial &ourt. $!. %,clusi/e appellate 5urisdiction in ta, collection cases:

$a. )/er appeals fro# the 5udg#ents, resolutions or orders of the Regional 'rial &ourts in ta, collection cases originally decided by the#, in their respecti/e territorial 5urisdiction. $b. )/er petitions for re/iew of the 5udg#ents, resolutions or orders of the Regional 'rial &ourts in the %,ercise of their appellate 5urisdiction o/er ta, collection cases originally decided by the Metropolitan 'rial &ourts, Municipal 'rial &ourts and Municipal &ircuit 'rial &ourts, in their respecti/e 5urisdiction.$ Section 8. Section 18 of the sa#e Act is hereby a#ended to read as follows: $S%&. 18. 0ower to Ad#inister )aths* (ssue Subpoena* 0unish for &onte#pt. - 'he &ourt shall ha/e the power to ad#inister oaths, recei/e e/idence, su##on witnesses by subpoena duces tecu#, sub5ect in all respects to the sa#e restrictions and 3ualifications as applied in 5udicial proceedings of a si#ilar nature. 'he &ourt shall, in accordance with Rule se/enty-one of the Rules of &ourt, ha/e the power to punish for conte#pt for the sa#e causes, under the sa#e procedure and with the sa#e penalties pro/ided therein.$ Section 9. Section 11 of the sa#e Act is hereby a#ended to read as follows: $S%&. 11. 6ho May Appeal* Mode of Appeal* %ffect of Appeal. - Any party ad/ersely affected by a decision, ruling or inaction of the &o##issioner of (nternal Re/enue, the &o##issioner of &usto#s, the Secretary of 9inance, the Secretary of 'rade and (ndustry or the Secretary of Agriculture or the &entral Board of Assess#ent Appeals or the Regional 'rial &ourts #ay file an appeal with the &'A within thirty -28. days after the receipt of such decision or ruling or after the e,piration of the period fi,ed by law for action as referred to in Section 7-a.-!. herein. $Appeal shall be #ade by filing a petition for re/iew under a procedure analogous to that pro/ided for under Rule :! of the 1AA7 Rules of &i/il 0rocedure with the &'A within thirty -28. days fro# the receipt of the decision or ruling or in the case of inaction as herein pro/ided, fro# the e,piration of the period fi,ed by law to act thereon. A 1i/ision of the &'A shall hear the appeal: 0ro/ided, howe/er, 'hat with respect to decisions or rulings of the &entral Board of Assess#ent Appeals and the Regional 'rial &ourt in the e,ercise of its appellate 5urisdiction appeal shall be #ade by filing a petition for re/iew under a procedure analogous to that pro/ided

for under rule :2 of the 1AA7 Rules of &i/il 0rocedure with the &'A, which shall hear the case en banc. $All other cases in/ol/ing rulings, orders or decisions filed with the &'A as pro/ided for in Section 7 shall be raffled to its 1i/isions. A party ad/ersely affected by a ruling, order or decision of a 1i/ision of the &'A #ay file a #otion for reconsideration of new trial before the sa#e 1i/ision of the &'A within fifteens -1". days fro# notice thereof: 0ro/ide, howe/er, 'hat in cri#inal cases, the general rule applicable in regular &ourts on #atters of prosecution and appeal shall li4ewise apply. $ o appeal ta4en to the &'A fro# the decision of the &o##issioner of (nternal Re/enue or the &o##issioner of &usto#s or the Regional 'rial &ourt, pro/incial, city or #unicipal treasurer or the Secretary of 9inance, the Secretary of 'rade and (ndustry and Secretary of Agriculture, as the case #ay be shall suspend the pay#ent, le/y, distraint, andBor sale of any property of the ta,payer for the satisfaction of his ta, liability as pro/ided by e,isting law: 0ro/ided, howe/er, 'hat when in the opinion of the &ourt the collection by the afore#entioned go/ern#ent agencies #ay 5eopardi;e the interest of the ?o/ern#ent andBor the ta,payer the &ourt any stage of the proceeding #ay suspend the said collection and re3uire the ta,payer either to deposit the a#ount clai#ed or to file a surety bond for not #ore than double the a#ount with the &ourt. $(n cri#inal and collection cases co/ered respecti/ely by Section 7-b. and -c. of this Act, the ?o/ern#ent #ay directly file the said cases with the &'A co/ering a#ounts within its e,clusi/e and original 5urisdiction.$ Section 5!. Section 12 of the sa#e Act is hereby a#ended to read as follows: $S%&. 12. 1ecision, Ma,i#u# 0eriod for 'er#ination of &ases. - &ases brought before the &ourt shall be decided in accordance with Section 1", paragraph -1., Article C((( -Judicial 1epart#ent. of the 1A@7 &onstitution. 1ecisions of the &ourt shall be in writing, stating clearly and distinctly the facts and the law on which they are based, and signed by the Justices concurring therein. 'he &ourt shall pro/ide for the publication of its decision in the )fficial ?a;ette in such for# and #anner as #ay best be adopted for public infor#ation and use. $'he Justices of the &ourt shall each certify on their applications for lea/e, and upon salary /ouchers presented by the# for pay#ent, or upon the payrolls under which their salaries are paid, that all proceedings, petitions and #otions which ha/e been sub#itted to the &ourt for deter#ination or decision for a period re3uired by the law or the &onstitution, as the case #ay be, ha/e been deter#ined or decided by the &ourt on or before the

date of #a4ing the certificate, and no lea/e shall be granted and no salary shall be paid without such certificate.$ Section 55. Section 1@ of the sa#e Act is hereby a#ended as follows: $S%&. 1@. Appeal to the &ourt of 'a, Appeals %n Banc. - o ci/il proceeding in/ol/ing #atter arising under the ational (nternal Re/enue &ode, the 'ariff and &usto#s &ode or the =ocal ?o/ern#ent &ode shall be #aintained, e,cept as herein pro/ided, until and unless an appeal has been pre/iously filed with the &'A and disposed of in accordance with the pro/isions of this Act. $A party ad/ersely affected by a resolution of a 1i/ision of the &'A on a #otion for reconsideration or new trial, #ay file a petition for re/iew with the &'A en banc.$ $S%&. 1A. Re/iew by &ertiorari. - A party ad/ersely affected by a decision or ruling of the &'A en banc #ay file with the Supre#e &ourt a /erified petition for re/iew on certiorari pursuant to Rule :" of the 1AA7 Rules of &i/il 0rocedure.$ Section 5 . 1istraint of 0ersonal 0roperty andBor =e/y on Real 0roperty. - Dpon the issuance of any ruling, order or decision by the &'A fa/orable to the national go/ern#ent, the &'A shall issue an order authori;ing the Bureau of (nternal Re/enue, through the &o##issioner to sei;e and distraint any goods, chattels, or effects, and the personal property, including stoc4s and other securities, debts, credits, ban4 accounts, and interests in and rights to personal property andBor le/y the real property of such persons in sufficient 3uantity to satisfy the ta, or charge together with any incre#ent thereto incident to delin3uency. 'his re#edy shall not be e,clusi/e and shall not preclude the &ourt fro# a/ailing of other #eans under the Rules of &ourt. Section 5". Retention of 0ersonnel* Security of 'enure* Dpgrading of 0ositions and Salaries. - All e,isting per#anent personnel of the &'A shall not be ad/ersely affected by this Act. 'hey shall continue in office and shall not be re#o/ed or separated fro# the ser/ice e,cept for cause as pro/ided for by e,isting laws. 9urther, the present positions and salaries of personnel shall be upgraded to the le/el of their counterparts in the &ourt of Appeals. Section 56. 'ransitory 0ro/isions. - (n consonance with the abo/e pro/ision, the incu#bent 0residing Judge and Associate Judges shall co#prise a 1i/ision pending the constitution of the entire &ourt. Section 57. Appropriations. - 'he a#ount necessary to carry out the pro/isions of this Act shall be included in the ?eneral Appropriations Act of the year following its enact#ent into law and thereafter.

Section 58. Repealing &lause. - All laws, e,ecuti/e orders, e,ecuti/e issuances or letter of instructions, or any part thereof, inconsistent with or contrary to the pro/isions of this Act are hereby dee#ed repealed, a#ended or #odified accordingly. Section 58. Separability &lause. - (f for any reason, any section or pro/ision of this Act shall be declared unconstitutional or in/alid, the other parts thereof not affected thereby shall re#ain /alid. Section 59. %ffecti/ity &lause - 'his Act shall ta4e effect after fifteen -1". days following its publication in at least -!. newspapers of general circulation. Appro/ed,

,RAN2-&N %R&-+N 0resident of the Senate

)+S# %# 1#N#C&A )R. Spea4er of the Eouse of Representati/es o. >>72

'his Act which is a consolidation of Senate Bill o. !71! and Eouse Bill was finally passed by the Senate and the Eouse of Representati/es on 1ece#ber @, !882 and 9ebruary !, !88:, respecti/ely.

+SCAR '. 9A4#S Secretary of Senate

R+4#RT+ P. NA:AR#N+ Secretary ?eneral Eouse of Represenati/es

Appro/ed: March 28 !88: '-+R&A MACAPA'A-;ARR+9+ 0resident of the 0hilippines