\\COURT OF TAX APPEALS JURISDICTION

EXCLUSIVE ORIGINAL JURISDICTION EXCLUSIVE APPELLATE JURISDICTION

EXCLUSIVE APPELLATE JURISDICTION
TO REVIEW BY APPEAL
via a Petition for Review under Rule 42:
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.
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.
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.
OVER ALL CRIMINAL AND CIVIL OFFENSES IN CRIMINAL AND CIVIL OFFENSES:
(Civil action for the recovery of civil liability for taxes and penalties
deemed simultaneously instituted with the criminal action)
arising from violations of the National Internal Revenue Same violations decided by the regular court where
Code or Tariff and Customs Code and other laws the amount involved is less than P1million or no
administered by the Bureau of Internal Revenue or the specified amount
Bureau of Customs where the principal amount of taxes
and fees, exclusive of charges and penalties, claimed is
P1 million or more
tax collection case involving final and executory tax collection cases where the principal amount of
assessments for taxes, fees, charges and penalties, the taxes and fees, exclusive of charges and penalties,
principal amount of taxes and fees, exclusive of charges claimed is less than P1 million
and penalties, claimed is P1 million or more
via an appeal
from the judgments, resolutions or orders of the RTC
in tax collection cases originally decided by them
via a petition for review
of the judgments, resolutions or orders of the RTC in
the exercise of their appellate jurisdiction tax
collection cases originally decided by the MeTC,
MTC, MCTC

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 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.

via a Petition for Review under Rule 42:

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 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.
 RTC MeTC, MTC, MCTC in criminal cases

EXCLUSIVE ORIGINAL JURISDICTION EXCLUSIVE ORIGINAL JURISDICTION

over all offenses punishable with imprisonment not exceeding 6 years

in all criminal and civil cases not within the exclusive jurisdiction of any court, tribunal or body, irrespective of the amount of fine, and regardless of other imposable accessory
(criminal: offenses punishable with imprisonment exceeding 6 years and regardless of other or other penalties, including the civil liability arising from such offenses or
imposable accessory or other penalties, including the civil liability arising from such offenses or predicated thereon, irrespective of kind, nature, value, or amount thereof:
predicated thereon, irrespective of kind, nature, value, or amount thereof)
over all violations of city or municipal ordinances committed within their
tax collection cases where the principal amount of taxes and fees, exclusive of charges and respective territorial jurisdiction
penalties, claimed is less than One million pesos and does not involve violations of city or
municipal ordinances Sec. 266 & Art. 357 IRR of LGC: collection of delinquent basic real property tax
where the amount due is less than P10,000.00
In all other cases in which the demand, exclusive of interest, damages of whatever kind,
attorney's fees, litigation expenses, and costs xxx exceed P100,000.00 or where items 1-7 of
Sec. 19 of BP 129, as amended exceeds P200,000.00

Sec. 266 & Art. 357 IRR of LGC: collection of delinquent basic real property tax where the
amount due is more than P10,000.00

EXERCISE APPELLATE JURISDICTION

over all cases decided by Metropolitan Trial Courts, Municipal Trial Courts, and Municipal Circuit
Trial Courts

under the Local Govt. Code:

Sec. 119 over decisions of the sanggunian concerned in boundary disputes of LGUs

Sec. 266 & Art. 357 IRR of LGC: collection of delinquent RPT