SANDIGANBAYAN
panlungsod, city treasurers, assessors, engineers, and other city
SEC. 3. Constitution of the Divisions; Quorum. The
Sandiganbayan shall sit in seven (7) divisions of three (3)
members each.
Two (2) members shall constitute a quorum for sessions in
divisions: Provided, That when the required quorum for the
particular division cannot be had due to the legal disqualification
or temporary incapacity of a member or a vacancy therein, the
Presiding Justice may designate a member of another division to
be determined by strict rotation on the basis of the reverse order
of precedence, to sit as a special member of said division with all
the rights and prerogatives of a regular member of said division in
the trial and determination of a case or cases assigned thereto.
SEC. 2. Section 4 of the same decree, as amended, is hereby
further amended to read as follows:
SEC. 4. Jurisdiction. The Sandiganbayan shall exercise
exclusive original jurisdiction in all cases involving:
a. Violations of Republic Act No. 3019, as amended, otherwise
known as the Anti-Graft and Corrupt Practices Act, Republic Act
No. 1379, and Chapter II, Section 2, Title VII, Book II of the
Revised Penal Code, where one or more of the accused are
officials occupying the following positions in the government,
whether in a permanent, acting or interim capacity, at the time of
the commission of the offense:
(1) Officials of the executive branch occupying the positions of
regional director and higher, otherwise classified as Grade 27
and higher, of the Compensation and Position Classification Act of
1989 (Republic Act No. 6758), specifically including:
(a) Provincial governors, vice-governors, members of the
sangguniang panlalawigan, and provincial treasurers, assessors,
engineers, and other provincial department heads:
(b) City mayors, vice-mayors, members of the sangguniang
department heads;
(c) Officials of the diplomatic service occupying the position of
consul and higher;
(d) Philippine army and air force colonels, naval captains, and all
officers of higher rank;
(e) Officers of the Philippine National Police while occupying the
position of provincial director and those holding the rank of senior
superintendent and higher;
(f) City and provincial prosecutors and their assistants, and
officials and prosecutors in the Office of the Ombudsman and
special prosecutor;
(g) Presidents, directors or trustees, or managers of government-
owned or controlled corporations, state universities or
educational institutions or foundations.
(2) Members of Congress and officials thereof classified as Grade
27 and higher under the Compensation and Position
Classification Act of 1989;
(3) Members of the judiciary without prejudice to the provisions
of the Constitution;
(4) Chairmen and members of the Constitutional Commissions,
without prejudice to the provisions of the Constitution; and
(5) All other national and local officials classified as Grade 27
and higher under the Compensation and Position Classification
Act of 1989.
b. Other offenses or felonies whether simple or complexed with
other crimes committed by the public officials and employees
mentioned in subsection a. of this section in relation to their
office.
c. Civil and criminal cases filed pursuant to and in connection
with Executive Order Nos. 1, 2, 14 and 14-A, issued in 1986.
Provided, That the Regional Trial Court shall have exclusive
original jurisdiction where the information: (a) does not allege any
damage to the government or any bribery; or (b) alleges damage
to the government or bribery arising from the same or closely
related transactions or acts in an amount not exceeding One
million pesos (P1,000,000.00).
Subject to the rules promulgated by the Supreme Court, the
cases falling under the jurisdiction of the Regional Trial Court
under this section shall be tried in a judicial region other than
where the official holds office.
In cases where none of the accused are occupying positions
corresponding to Salary Grade 27 or higher, as prescribed in the
said Republic Act No. 6758, or military and PNP officers
mentioned above, exclusive original jurisdiction thereof shall be
vested in the proper regional trial court, metropolitan trial court,
municipal trial court, and municipal circuit trial court, as the case
may be, pursuant to their respective jurisdictions as provided in
Batas Pambansa Blg. 129, as amended.
The Sandiganbayan shall exercise exclusive appellate jurisdiction
over final judgments, resolutions or orders of regional trial courts
whether in the exercise of their own original jurisdiction or of their
appellate jurisdiction as herein provided.
The Sandiganbayan shall have exclusive original jurisdiction over
petitions for the issuance of
the writs of mandamus, prohibition, certiorari, habeas
corpus, injunctions, and other ancillary writs and processes in aid
of its appellate jurisdiction and over petitions of similar nature,
including quo warranto, arising or that may arise in cases filed or
which may be filed under Executive Order Nos. 1, 2, 14 and 14-A,
issued in 1986: Provided, That the jurisdiction over these
petitions shall not be exclusive of the Supreme Court.
The procedure prescribed in Batas Pambansa Blg. 129, as well as
the implementing rules that the Supreme Court has promulgated
and may hereafter promulgate, relative to appeals/petitions for
review to the Court of Appeals, shall apply to appeals and
petitions for review filed with the Sandiganbayan. In all cases
elevated to the Sandiganbayan and from the Sandiganbayan to
the Supreme Court, the Office of the Ombudsman, through its
special prosecutor, shall represent the People of the Philippines,
except in cases filed pursuant to Executive Order Nos. 1, 2, 14
and 14-A, issued in 1986.
In case private individuals are charged as co-principals,
accomplices or accessories with the public officers or employees,
including those employed in government-owned or controlled
corporations, they shall be tried jointly with said public officers
and employees in the proper courts which shall exercise exclusive
jurisdiction over them.
Any provisions of law or Rules of Court to the contrary
notwithstanding, the criminal action and the corresponding civil
action for the recovery of civil liability shall at all times be
simultaneously instituted with, and jointly determined in, the
same proceeding by the Sandiganbayan or the appropriate
courts, 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 civil action separately from the
criminal action shall be recognized: Provided, however, That
where the civil action had heretofore been filed separately but
judgment therein has not yet been rendered, and the criminal
case is hereafter filed with the Sandiganbayan or the appropriate
court, said civil action shall be transferred to the Sandiganbayan
or the appropriate court, as the case may be, for consolidation
and joint determination with the criminal action, otherwise the
separate civil action shall be deemed abandoned.
SEC. 5. Proceedings, How Conducted; Decision by Majority Vote.
All three (3) members of a division shall deliberate on all
matters submitted for judgment, decision, final order, or
resolution.
The concurrence of a majority of the members of a division shall
be necessary to render a judgment, decision, or final order, or to
resolve interlocutory or incidental motions.
COURT OF TAX APPEALS
SECTION 1. Court; Justices; Qualifications; Salary; Tenure. -
There is hereby created a Court of Tax Appeals (CTA) which
shall be of the same level as the Court of Appeals,
possessing all the inherent powers of a Court of Justice,
and shall consist of a Presiding Justice and five (5)
Associate Justices. The incumbent Presiding Judge and
Associate Judges shall continue in office and bear the new
titles of Presiding Justice and Associate Justices. The
Presiding Justice and the most Senior Associate Justice
shall serve as chairmen of the two (2) Divisions. The
additional three (3) Justices and succeeding members of
the Court shall be appointed by the President upon
nomination by the Judicial and Bar Council. The Presiding
Justice shall be so designated in his appointment, and the
Associate Justices shall have precedence according to the
date of their respective appointments, or when the
appointments of two (2) or more of them shall bear the
same date, according to the order in which their
appointments were issued by the President. They shall
have the same qualifications, rank, category, salary,
emoluments and other privileges, be subject to the same
inhibitions and disqualifications, and enjoy the same
retirements and other benefits as those provided for under
existing laws for the Presiding Justice and Associate
Justices of the Court of Appeals.
"Whenever the salaries of the Presiding Justice and the
Associate Justices of the Court of Appeals are increased,
such increases in salaries shall be deemed
correspondingly extended to and enjoyed by the Presiding
Justice and Associate Justices of the CTA.
"The Presiding Justice and Associate Justices shall hold
office during good behavior, until they reach the age of
seventy (70), or become incapacitated to discharge the
duties of their office, unless sooner removed for the same
causes and in the same manner provided by law for
members of the judiciary of equivalent rank."
Section 2. Section 2 of the same Act is hereby amended to read
as follows:
"SEC. 2. Sitting En Banc or Division; Quorum; Proceedings.
- The CTA may sit en banc or in two (2) Divisions, each
Division consisting of three (3) Justices.
"Four (4) Justices shall constitute a quorum for sessions en
banc and two (2) Justices for sessions of a Division:
Provided, That when the required quorum cannot be
constituted due to any vacancy, disqualification, inhibition,
disability, or any other lawful cause, the Presiding Justice
shall designate any Justice of other Divisions of the Court
to sit temporarily therein.
"The affirmative votes of four (4) members of the Court en
banc or two (2) members of a Division, as the case may
be, shall be necessary for the rendition of a decision or
resolution."
Section 5. Section 5 of the same Act is hereby amended to read
as follows:
"SEC. 5. Disqualifications. - No Justice or other officer or
employee of the CTA shall intervene, directly or indirectly,
in the management or control of any private enterprise
which in any way may be affected by the functions of the
Court. Justices of the Court shall be disqualified from
sitting in any case on the same grounds provided under
Rule one hundred thirty-seven of the Rules of Court for the
disqualification of judicial officers. No person who has once
served in the Court in a permanent capacity, either as
Presiding Justice or as Associate Justice thereof, shall be
qualified to practice as counsel before the Court for a
period of one (1) year from his retirement or resignation."
Section 6. Section 6 of the same Act is hereby amended to read
as follows:
"SEC. 6. Place of Office. - The CTA shall have its principal
office in Metro Manila and shall hold hearings at such time
and place as it may, by order in writing, designate."
Section 7. Section 7 of the same Act is hereby amended to read
as follows:
"Sec. 7. Jurisdiction. - The CTA shall exercise:
"a. Exclusive appellate jurisdiction to review by
appeal, as herein provided:
"1. Decisions 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 or other laws
administered by the Bureau of Internal Revenue;
"2. Inaction by the Commissioner of Internal Revenue in cases
involving disputed assessments, refunds of internal revenue
taxes, fees or other charges, penalties in relations 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;
"3. 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;
"4. 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 in relation thereto, or other matters arising under
the Customs Law or other laws administered by the Bureau of
Customs;
"5. 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;
"6. 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;
"7. Decisions of the Secretary of Trade and Industry, 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 Republic Act No. 8800,
where either party may appeal the decision to impose or not to
impose said duties.
"b. Jurisdiction over cases involving criminal offenses as herein
provided:
"1. 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 o taxes and fees, exclusive of charges and
penalties, claimed is less than One million pesos (P1,000,000.00)
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
filling of such civil action separately from the criminal action will
be recognized.
"2. Exclusive appellate jurisdiction in criminal offenses:
"a. Over appeals from the judgments, resolutions or orders of the
Regional Trial Courts in tax cases originally decided by them, in
their respected territorial jurisdiction.
"b. Over petitions for review of the judgments, resolutions or
orders of the Regional Trial Courts in the exercise of their
appellate jurisdiction over tax cases originally decided by the
Metropolitan Trial Courts, Municipal Trial Courts and Municipal
Circuit Trial Courts in their respective jurisdiction.
"c. Jurisdiction over tax collection cases as herein provided:
"1. Exclusive original jurisdiction in tax collection cases involving
final and executory assessments for taxes, fees, charges and
penalties: Provided, however, That collection cases where the
principal amount of taxes and fees, exclusive of charges and
penalties, claimed is less than One million pesos (P1,000,000.00)
shall be tried by the proper Municipal Trial Court, Metropolitan
Trial Court and Regional Trial Court.
"2. Exclusive appellate jurisdiction in tax collection cases:
"a. Over appeals from the judgments, resolutions or orders of the
Regional Trial Courts in tax collection cases originally decided by
them, in their respective territorial jurisdiction.
"b. Over petitions for review of the judgments, resolutions or
orders of the Regional Trial Courts in the Exercise of their
appellate jurisdiction over tax collection cases originally decided
by the Metropolitan Trial Courts, Municipal Trial Courts and
Municipal Circuit Trial Courts, in their respective jurisdiction."
CONSTITUTIONAL COMMISSIONS
CIVIL SERICE COMMISSION
The Civil Service Commission (CSC) is the central personnel
agency of the Philippine government. One of the three
independent constitutional commissions with adjudicative
responsibility in the national government structure, it is also
tasked to render final arbitration on disputes and personnel
actions on Civil Service matters.
Mandated Functions
Under Executive Order No. 292, the Civil Service Commission
shall perform the following functions:
Administer and enforce the constitutional and statutory
provisions on the merit system for all levels and ranks in
the Civil Service;
Prescribe, amend and enforce rules and regulations for
carrying into effect the provisions of the Civil Service Laws
and other pertinent laws;
Promulgate policies, standards and guidelines for the Civil
Service and adopt plans and programs to promote
economical, efficient and effective personnel
administration in the government;
Formulate policies and regulations for the administration,
maintenance and implementation of position classification
and compensation and set standards for the
establishment, allocation and reallocation of pay scales,
classes and positions;
Render opinion and rulings on all personnel and other Civil
Service matters which shall be binding on all head of
departments, offices and agencies and which may be
brought to the Supreme Court on certiorari;
Appoint and discipline its officials and employees in
accordance with law and exercise control and supervision
over the activities of the Commission;
 Control, supervise and coordinate Civil Service
examinations. Any entity or official in government may be
called upon by the Commission to assist in the preparation
and conduct of said examinations including security, use
of buildings and facilities as well as personnel and
transportation of examination materials which shall be
exempt from inspection regulations;
Prescribe all forms for Civil Service examinations,
appointment, reports and such other forms as may be
required by law, rules and regulations;
Declare positions in the Civil Service as may properly be
primarily confidential, highly technical or policy
determining;
Formulate, administer and evaluate programs relative to
the development and retention of qualified and competent
work force in the public service;
Hear and decide administrative cases instituted by or
brought before it directly or on appeal, including contested
appointments, and review decisions and action of its
offices and of the agencies attached to it. Officials and
employees who fail to comply with such decisions, orders,
or rulings shall be liable for contempt of the Commission.
Its decisions, orders or rulings shall be final and executory.
Such decisions, orders, or rulings may be brought to
Supreme Court on certiorari by the aggrieved party within
thirty (30) days from receipt of the copy thereof;
Issues subpoena and subpoena duces tecum for the
production of documents and records pertinent to
investigations and inquiries conducted by it in accordance
with its authority conferred by the Constitution and
pertinent laws;
Advise the President on all matters involving personnel
management in the government service and submit to the
President an annual report on the personnel programs;
Take appropriate actions on al appointments and other
personnel matters in the Civil Service including extension
of service beyond retirement age;
Inspect and audit the personnel actions and programs of
the departments, agencies, bureaus, offices, local
government including government-owned or controlled
corporations; conduct periodic review of the decisions and
actions of offices or officials to whom authority has been
delegated by the Commission as well as the conduct of the
officials and the employees in these offices and apply
appropriate sanctions whenever necessary.
Delegate authority for the performance of any functions to
departments, agencies and offices where such functions
may be effectively performed;
Administer the retirement program of government officials
and employees, and accredit government services and
evaluate qualification for retirement;
Keep and maintain personnel records of all officials and
employees in the Civil Service; and
Perform all functions properly belonging to a central
personnel agency such as other functions as may be
provided by law
COMMISSION ON ELECTIONS
The Commission on Elections is mandated to give life and
meaning to the basic principle that sovereignty resides in the
people and all government authority emanates from them. It is an
independent constitutional body created by a 1940 amendment
to the 1935 Constitution. Since then, its membership was
enlarged and its powers expanded by the 1973 and 1987
Constitutions. The Commission exercises not only administrative
and quasi-judicial powers, but judicial power as well.
Mandated Functions
The Commission on Elections shall exercise the following powers
and functions:
1. Enforce and administer all laws and regulations relative to
the conduct of an election, plebiscite, initiative,
referendum, and recall.
2. Exercise exclusive original jurisdiction over all contests
relating to the elections, returns, and qualifications of all
elective regional, provincial, and city officials, and
appellate jurisdiction over all contests involving elective
municipal officials decided by trial courts of general
jurisdiction, or involving elective barangay officials
decided by trial courts of limited jurisdiction.
Decisions, final orders, or rulings of the Commission on
election contests involving elective municipal and
barangay offices shall be final, executory, and not
appealable.
3. Decide, except those involving the right to vote, all
questions affecting elections, including determination of
the number and location of polling places, appointment of
election officials and inspectors, and registration of voters.
4. Deputize, with the concurrence of the President, law
enforcement agencies and instrumentalities of the
Government, including the Armed Forces of the
Philippines, for the exclusive purpose of ensuring free,
orderly, honest, peaceful, and credible elections.
Register, after sufficient publication, political parties,
organizations, or coalitions which, in addition to other
requirements, must present their platform or program of
government; and accredit citizens' arms of the
Commission on Elections. Religious denominations and
sects shall not be registered. Those which seek to achieve
their goals through violence or unlawful means, or refuse
to uphold and adhere to this Constitution, or which are
supported by any foreign government shall likewise be
refused registration.
5. Financial contributions from foreign governments and their
agencies to political parties, organizations, coalitions, or
candidates related to elections, constitute interference in
national affairs, and, when accepted, shall be an additional
ground for the cancellation of their registration with the
Commission, in addition to other penalties that may be
prescribed by law.
6. File, upon a verified complaint, or on its own initiative,
petitions in court for inclusion or exclusion of voters;
investigate and, where appropriate, prosecute cases of
violations of election laws, including acts or omissions
constituting election frauds, offenses, and malpractices.
7. Recommend to the Congress effective measures to
minimize election spending, including limitation of places
where propaganda materials shall be posted, and to
prevent and penalize all forms of election frauds, offenses,
malpractices, and nuisance candidacies.
8. Recommend to the President the removal of any officer or
employee it has deputized, or the imposition of any other
disciplinary action, for violation or disregard of, or
disobedience to, its directive, order, or decision.
9. Submit to the President and the Congress, a
comprehensive report on the conduct of each election,
plebiscite, initiative, referendum, or recall.
COMMISSION ON AUDIT
The Commission on Audit (COA) is the Philippines' Supreme State
Audit Institution. The Philippine Constitution declares its
independence as a constitutional office, grants it powers to audit
all accounts pertaining to all government revenues and
expenditures/uses of government resources and to prescribe
accounting and auditing rules, gives it exclusive authority to
define the scope and techniques for its audits, and prohibits the
legislation of any law which would limit its audit coverage.
Mandated Functions
1. The Commission on Audit shall have the power, authority,
and duty to examine, audit, and settle all accounts
pertaining to the revenue and receipts of, and
expenditures or uses of funds and property, owned or held
in trust by, or pertaining to, the Government, or any of its
subdivisions, agencies, or instrumentalities, including
government-owned or controlled corporations with original
charters, and on a post- audit basis:
a. constitutional bodies, commissions and offices that
have been granted fiscal autonomy under this
Constitution;
b. autonomous state colleges and universities;
c. other government-owned or controlled corporations
and their subsidiaries; and
d. such non-governmental entities receiving subsidy
or equity, directly or indirectly, from or through the
Government, which are required by law or the
granting institution to submit to such audit as a
condition of subsidy or equity. However, where the
internal control system of the audited agencies is
inadequate, the Commission may adopt such
measures, including temporary or special pre-audit,
as are necessary and appropriate to correct the
deficiencies. It shall keep the general accounts of
the Government and, for such period as may be
provided by law, preserve the vouchers and other
supporting papers pertaining thereto.
2. The Commission shall have exclusive authority, subject to
the limitations in this Article, to define the scope of its
audit and examination, establish the techniques and
methods required therefor, and promulgate accounting
and auditing rules and regulations, including those for the
prevention and disallowance of irregular, unnecessary,
excessive, extravagant, or unconscionable expenditures or
uses of government funds and properties.