10

http://www.ide.go.jp, Dr. Raul C. Pangalangan (Ed.) Dean, College of Law University of the Philippines
11
Justice Japar Dimaampao, Tax Principles and Remedies (2011), 4
th
ed., p. 235
12
Perez vs. Araneta, 103Phil.1167
13
http://www.ide.go.jp, Dr. Raul C. Pangalangan (Ed.) Dean, College of Law University of the Philippines
14
RA 6734, Art. IX, Sec 1
15
Rufus Rodriguez, Legal Research (2002), p.174-175
Generally, the Court of Tax Appeals (CTA) is vested with the jurisdiction over tax
and/or tax-related cases.
10
It shall exercise exclusive original jurisdiction over or
appellate jurisdiction to review by appeal the cases specified in RA 1125, Sec. 7, as
amended by RA 9282, Sec.7. The criminal action and the corresponding civil action for
the recovery of civil liability for taxes and penalties shall at all-time be simultaneously
instituted with and jointly determined in the proceeding before the CTA.
11
The
proceedings therein are judicial in nature although they are not bound by the technical
rules of evidence.
12

Sharia Courts have limited jurisdiction over the settlement issues, controversies
or disputes pertaining to the civil relations between and among Muslim Filipinos.
Specifically, these controversies require the interpretation of laws on Persons, Family
Relations, Succession, Contracts, and similar laws applicable only to Muslims.
13
Despite
the seeming exclusivity of the jurisdiction of the Sharia Courts with regards to
controversies involving Muslims, the Supreme Court retains the power to review orders
of lower courts through special writs. This review extends to decisions made by Sharia
Courts.
14
Decisions of the Special Courts
15

The Sandiganbayan published the Sandiganbayan Reports in 1980, which
contained its decisions from December 1979 to February 1980. However, this was not
succeeded by other volumes. The Sandiganbayan Reporter, which contains all cases
decided by the Supreme Court involving the Sandiganbayan, was compiled and


published. The decisions of the Sandiganbayan are also available online at
http://sb.judiciary.gov.ph.
The Tax Court is directed by law to provide the publication of its decisions in the
Official Gazette in such form and manner as may best be adopted for public information
and use. The official repository of the decisions of the Court of Tax Appeals was the
Official Gazette. Later issues have discontinued publishing them. Law and journals
carry some of its important opinions. The CTA decisions are available online at
http://cta.judiciary.gov.ph. Court of Tax Appeals Digest of Customs and Real Property
Tax Cases (1973) and Court of Tax Appeals Digest of Internal Revenue Code (1971) by
Colon are publications on cases of the CTA.
The decisions of the Sharia Courts are not published in any official report or
publication. The respective courts themselves are the only places where their decisions
are fund.

In sum, the Philippines recognizes the Sandiganbayan, Court of Tax Appeals and
the Sharia Courts as special courts which have been vested limited jurisdiction over
certain types of disputes. The Sandiganbayan tries cases involving graft and corruption
of public officials and other related cases. The CTA, on the other hand, has the
jurisdiction over tax and tax related offenses. While the Sharia Courts have the power
of the regular courts, the subjects over whom it can wield its judicial powers are limited
solely to Muslim Filipinos.