Court of tax appeals: Jurisdiction of the court of tax appeals

In civil cases a. Exclusive appellate jurisdiction to review by appeal as herein provided:

a. Exclusive original: actions for annulment of judgment of the rtc. i. Decisions of the commissioner internal revenue case in cases involving:
b. Concurrent and original: 1) . disputed assessments
With the supreme court to issue writs of certiorari, prohibition and mandamus against the: 2) Refunds of internal revenue taxes
1. Regional trial court 3) Fees or other charges
4) Penalties in relation thereto
2. Civil service commission
5) Other matter arising under the national internal revenue or other laws administered by the bureau of internal
3. Central board of assessment appeals revenue;
4. Other quasi-judicial agencies mentioned in rule 43 ii. Inaction by the commissioner of internal revenue in cases involving:
5. National labor relations commission 1) Disputed assessment
With the supreme court and the regional trial court to issue: 2) Refunds of internal revenue taxes
1. Certiorari 3) Fees or others charges
2. Prohibition 4) Penalties in relation thereto
5) Other laws administered by the BIR
3. Mandamus against lower courts and bodies
 Where the nirc provides a specific period of action in which case the inaction shall be deemed a denial.
4. Writs of qou warranto iii. Decisions, orders or resolutions of the rtc in local taxes originally decided or resolved by them in the exercise of
5. Habeas corpus their original appellate jurisdiction;
c. Exclusive appellate jurisdiction by way of ordinary appeal from the regional trial court iv. Decisions of the commissioner of custom in cases involving liability for:
and the family court; 1) Customs duties
d. Exclusive appellate jurisdiction by way of petition for review from the regional trial 2) Fees or other money charges
court rendered by the rtc in the exercise of its appellate jurisdiction 3) Seizure
4) Detention or release of property affected
e. Exclusive appellate jurisdiction by way of petition for review from the decisions,
5) Fines
resolutions, orders or awards of the civil service commission and other bodies 6) Forfeitures or other penalties in relation thereto
mentioned in rule 43. 7) Other matter arising under the customs law or others laws administered by the bureau of customs
f. Appellate jurisdiction over decision of municipal trial courts in cadastral or land v. Decisions of the central board of assessment appeals in the exercise of its appellate jurisdiction over cases
registration cases pursuant to its delegated jurisdiction. This is because decisions of mtc involving the assessment and taxation of real property originally decided by the provincial or city board of assessment
in these cases are appealable in the same manners as decisions of rtc. appeals;
vi. 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 tcc.
o Decisions of the office of ombudsman in administrative disciplinary cases are appealable to
vii. Decisions of the secretary of trade and industry in case of non-agricultural product, commodity or article
the c.a. involving dumping and countervailing duties under sections 301 and 302 respectively of the tcc and safeguard
o Power to try and conduct hearings, receive evidence, and perform any an d all acts necessary measures under r.a. 880 where either party may appeal the decision to impose or not to impose said duties
to resolve factual issues in cases falling within its original and appellate jurisdiction including the b. Jurisdiction over tax collection cases as herein provided:
power to grant and conduct new trials or further proceedings. 1. Exclusive original jurisdiction in tax collection cases involving final and executor assessment 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 1million pesos shall be tried by the municipal trial court,
metropolitan trial court and rtc.
2. Exclusive appellate jurisdiction in tax collection cases:
a. Over appeals from the judgments, resolutions or order of the rtc in tax collection cases originally decided by
them, in their respective territorial jurisdiction
b. Over petitions for review of the judgments, resolution or order of the regional trial courts in the exercise of their
appellate jurisdiction over tax collection originally decided by the metropolitan trial courts, municipal trial
courts and municipal circuit trial courts in their respective jursdictions.