RA 9282- very important topic.

RA 1125 is the Original law which estab CTA. under 1125 the rank is merely that of RTC. That's
the reason why their decision are reviewable by RTC.

Under RA 9282 the status has been elevated to a rank to that Court of Appeals. So now CTA
has several divisions like the CA, and this is the reason why the decisions of CTA are no longer
reviewable by the CA. Decisions of CTA in case of appeals will no longer pass through the CA.
In other words, decisions of CTA now goes directly to the SC.

The Jurisdiction of CTA as provided for by RA 9282 is the law which amended RA 1125. It
became effective on April 23, 2004.
This RA 9282 brought about substantial changes to the jurisdiction of CTA.
Before, RA 1125, CTA only have APPELLATE JURISDICTION. In other words, you have to file
a case before another body, before the CTA can have jurisdiction. Now under RA 9282, CTA
has been given both Original and Appellate jurisdiction.

What matters fall within the ORIG JURIS of CTA.

ORIG EXC JURIS of CTA

1) Criminal cases involving our tax and tariff laws. Meaning penal provisions of Tax Code and
Tariff and Customs code and other laws administrative of BIR and BOC.

2) Civil cases- involving matters relative to taxes and customs duties.

Crim Cases- when does a CRIM case falls under EX OR Jur of CTA. Kelan dapat mafile ng orig
sa CTA? to the exclusion of other courts. Meaning such cases MUST go to CTA and other
courts cannot have jurisdiction. When is a crime case within the EXc Or Juris of CTA

-A crime case involving taxes and tariff duties or other matters arising from BIR or BOC will go
to CTA if the amount involved is 1Million or more. The CTA regardless of penalty imposable for
the offense committed will have Exclusive Original Jurisdiction.

Criterion: it is the amount involve which determines the jurisdiction of CTA.

RA 9282 made an exemption from the GR in determining jurisdiction in crime cases. It did not
take into account the penalty imposable. What the law took into account is the amount involved
and that is with respect to the civil aspect of the case.

Forget about the Gen Criterion in determining jurisdiction on criminal cases. Under RA 9282 it is
the amount involve. The amount involve it refers to the PRINCIPAL amount, exclusive of the
penalty an interest or surcharges.

In other words, if the amount involve is less 1Million, CTA has no original jurisdiction.

Second: when there is no amount involved. The CTA will not also have jurisdiction. So if the
amount involve is less than 1M or if no amount involve, where will that crime case go? It could
either be the 1st level court or the 2nd level court.
How will you determine which court has jurisdiction? If the case does not fall with CTA?
-you make use of the General Criterion.

Let's go to the appellate process?

Let's say crime case was file with First Level Court and the accused is convicted, What is the
remedy of the accused?- Appeal to RTC.

All decisions of FLC are appealable to RTC. Kahit Civil or criminal, walang pupuntahan kundi sa
RTC. But is there a case which does not go to RTC on appeal pero derecho sa CA.

Unlawful detainer and forcible entry will always go to MTC. Appeal will go to RTC. Land
Registration Cases. Sa titling, bakit derecho sa CA? Because the authority of FLC is merely a
delegated jurisdiction. But the law, delegated this to FLC. So appeal would go to CA. Need not
go through RTC.

A crime case falling within juries of FLV. Decided adversely appeal will be to RTC. What is the
mode of appeal? Its ordinary appeal, and what do you do when you file with the court who
rendered the decision a notice of appeal and you pay the docket or appeal fee.

What is notice of appeal? It is a 1 pc document very short, because you are merely appealing to
RTC of questions of facts and law. File appeal fee. Just wait for the notice from RTC that it has
accepted your memorandum of appeal. So dun kana mags submit ng document.

In crime case involving tax and tariff law, both parties, state = represented by the prosecutor will
file a MEMORANDA. Wait for your record

Mandatory to file memorandum is the accused cause the prosecution they need not file
memoranda. After the submission, what happens before RTC?
No Trial pay appeal, any trial pag sa MTC- kasi sya ung may jurisdiction. Pag dating sa RTC,
purely paperworks na. Submission of memoranda lng.

If the RTC affirms the decision of the first level court,

If it is the tax case, the appellate court is the CTA.
This is another change brought about by RA 9282. D na dadaan s CA. You go to CTA.

What is the mode of appeal?

Under Rule 43
This is decision already made by RTC in its Appellate Jurisdiction . Yung decision ng RTC will
be appealable to CTA under Rule 43. -This is one basic principle when determining the
appellate jurisdiction of CTA.

If the decision of the RTC is a decision rendered by it in the expertise of its appellate decision,
the decision of RTC will always be reviewable by the CTA on a petition under Rule 43. At kung
Rule 43 and mode of appeal- it will go to CTA EN BANC directly.

Bcoz some CTA appeals must pass or go through a DIVISION of CTA.

Kung ung appeal sa CTA ay dumaan sa division, and mode of appeal is RULE 42.
The appellate process covered by Rule 42. Pag punta directly sa CTA and appeal ay under
Rule 43 and that is an appeal to CTA EN BANC.

Is a criminal case originating from MTC pay appeal sa RTC (Ordinary) and the period of appeal
is 15days from promulgation of judgment. (Make a column)

----
The appeal will go to CTax appeal. But not to division but to CTA en band (visa lng mode of
appeal-under Rule 43).

2 principles

1) if it is a decision of RTC in the exercise of its appellate jurisdiction, the mode of appeals
always Rule 43.

2) The appeal will always go to CTA en banc (that is the only mode of appeal to go to CTA en
banc.
* What is the period of appeal? What is the PERIOD? When must you file a petition under rule
43 to CTA en banc? -XPN: when you go to CTA, the general period is 30days, but in this
particular case it is 15 days. This is an exception to the GR of CTA.
**this is true only with respect to crime cases.

EN banc- under rule 45 to the DC and the period is 15da.

Kung paakyat ka plng sa CTA, the period is 30days, except in crim cases- appeal is 15days.

Pag nasa CTA kna, it will not change na it will be 15days nlng.
from MTC to RTC (ordinary appeal 15days)
RTC to CTA (Rule 43, 15days)
CTA to SC (Rule 45, 15days) *what is pure questions of law. SC will not look to factual matter
except for instances. Pag may misappreciation of facts, the SC will look into factual matters.

When criminal case is appealed, its open to repeat. It is not those matters raised in the
pleadings filed by the parties will be considered bcoz the case all aspects of the case can be
reviewed by the appellate court. Not only the penalty but even yung findings and basis for
conclusion. Hindi limited sa assignment of errors. If the reviewing court sees the need to look in
other matters, the reviewing court can look into these matters. coz what is involve is the liberty
of the person.
Yun ung process if case is filed originally to the first level court.

What if case orig filed at RTC

Kung ung case ay exclusive orig jurisdiction sa RTC, there will be trial in RTC. After trial, mag
appeal ung accused. San mag appeal? If its a tax case? sa CTA en banc paring ba? This time
its different. coz the decision of RTC is not appellate jurisdiction. So forget about CTA en banc.
Pag ORIG jurisdiction… dun ka sa Division of CTA.

What is the mode of appeal? Generally, it is UNDER rule 42. But in criminal cases, the appeal is
not under Rule 42. From RTC to CTA Division- mere notice of appeal.
What is the period? this is crime case; hence, the period to appeal is 15 days whether EnBanc
or division- its 15days.

In CTA decision, inaffirm ung decision ng RTC. What is the remedy of the accused? Can they
file for a Motion for Reconsideration? Yes, if he wants to, but not mandatory.
Remedy is Rul3 43 to CTA En Banc. The period is 15days.

From there the ultimate remedy- RUle 45 to SC within 15days also.

Judgment of conviction to of a criminal case from the RTC, the appeal is CTA DIVISION and
mode of appeal is Ordinary appeal and the period is 15 days.

From the division, the next appeal process is Rule 43 to CTA EN BANC within 15days. And
from there is Rule 45 to SC also within 15days.

CIVIL cases filing motion for reconsideration is with the DIVISION is mandatory but not in
criminal cases. So you can file an MR with the division but its not mandatory. The 15 day period
to appeal is counted from promulgation of judgment. Pag wala accused, per na notify naman
sya, judgment is deemed prom after compliance of 2 things:

1) the recording of judgment in crim docket book and the 2) sending of the judgment in the last
known address of the accused. Once done, the judgment is deemed prom and 15day period to
appeal starts to run.

HOW ABOUT IF UNDER ORIGINAL JURISDICTION OF CTA.

San pumupunta? Sa Division of CTA. Anu mangyayri?

Same process as criminal cases in regular courts. anu ba nangyayari sa crime case sa court?

*Yan din ginagawa ng CTA if the crime case is within the EXC ORIG JURI of CTA. The same sa
CTA. The stages of Crim case are the same…
Sa CTA division ung crim case and will be tried there. After the judgment in case of conviction,
anu ang remedy? Can be bail? Yes- if bailable. Pano kung ing accused ay nahuli outside metro
Manila? kelangan pa punta sa -- he can post bond sa RTC of the place where he was arrested.
And the RTC COC will forward bond papers to CTA.

No need to go to CTA File sa RTC. And that rule is true even in MetC. Dito sa Pangaisnan na
arrest, mag post ng bond sa Sta Barbara. posting a bond for the accused is allowed (kasi nag
liberty), but if he was arrested in a place other than where the case is pending. The bond must
be posted in RTC where the arrest was made. Hindi pre ang first level court. pay wala, then tksa
plant pre sa first level court. (Other than the place where the case is pending)

CONVICTED- Division of CTA- can file for MR (not mandatory) what is his remedy: Anu ang
mangyayari thereafter, in case MR is denied? -- EN BANC CTA sya mag appear. Pero what is
the mode of appeal?--

Kung RTC to CTA (Rule 43)

pag RTC to Division (Ordinary appeal)
Division to en Banc (Rule 43)

kung en banc -- always Rule 43. Period? 15days.

from there Rule 45 to SC within 15days. yan ing crime cases. from filing to trial to judgment…

BAIL- if not rec perp or life imprisonment pre ka patin mag bail. but if the conviction is with the
RTC pre mating discretionary ang pay allow ng bail. when the bail negating circumstances: 1)
recidivism, habitual delinquent and risk of flight. if these are present, RTC can deny bail. It
becomes discretionary.

RECAP:

MTC to RTC (ordi 15da)

MTC to EN B (rule 43 -15d)
EN B to SC (rule 45- 15d)

RTC to Div (orda appeal- 15d)

Div to En banc (rule 43 -15d
En Banc to SC- Rule 45- 15d)

Division to En banc (rule 43-15d)

En Banc to SC (rule 45- 15d)

we go to CIVIL CASES:

When we speak of Civil cases invoking taxes and duties- we refer to TAX COLLECTION cases.

The jurisdiction will depend on the amount involve. It refers to the principal amount. If 1M or
more, the CTA will have EX OR Jurisditction. If less than 1M, how will you determine which has
jurisdiction? You apply the criterion in civil cases for PURELY money claims.

What have you learned in Civ Pro? BP 129 as amended by 7691. The loss fixing jurisdiction of
courts. If it involves recovery of possession/ ownership may bang criteria un. perl pay purely
money claims like damages like collection of money… how will you determine which court has
jurisdiction? Still the amount

kung 300k or below 400k sa Metro Mla and below- the case is within Juris of 1st level courts.
If more than 300k 400k but below 1M, it is within RTC.
1M or more sa CTA.

Kung ang case ay naifile sa first level, san ang appeal in case of adverse decision?

A CIVIL TAX case:

Filed with MTC, after trial, magkakaron ng judgment and the losing party cannot acquit ang
natalo. unlike sa criminal cases- 2 partiesL State/people or accused. if the accused is acquitted,
the State cannot appeal. why bcoz it will place him in Double Jeopardy. Is there a remedy
against an erroneous acquittal? na acquit khi strong ing evidence? what is the remedy? or may
remedy ba? sa CIVIL case- pde mag appeal. sa Crim case: GR: No appeal. If may erroneous
acquittal- meron ba o wala? its RULe 65 Petition for Certiorari. Rule 45- is a mode of appeal
(appeal process) . Rule 65 is a separate action (original action). what is the purpose of Certiorari
to determine of there is Grave Abuse of Disc. amounting to lack or excess of Jurisdiction… will
this not place the accuse on double jeopardy? 1 element is missing thus will not result to Double
jeopardy.

CIVIL case: San ang appeal, case from MTC-- appealable to RTC (xpt in Land Reg cases
where it can go to CA) Mode: ORDINARY appeal- 15days

RTC what's the next remedy?kung sino matalo, pre elevate ing judgment? If excersice of
appellate jurisdiction-- under Rule 43- CTA en Banc. what is the period of appeal? civil case-
30Days period. From there Rule 45 to SC.

if the case is orig filed with RTC. Whoever loses, can appeal judgment and the appeal will go to
Division of CTA. When you go to a division, except for crime case. The mode of appeal is Rule
42. period to appeal is 30days. From a judgment of a division of CTA anu ang remedy, motion
for reconsideration in Civil case. MR is mandatory in civil cases.

When should you file? 15days. pag paakyat ka pa png sa CTA 30days opt in crime cases. pag
nasa CTa laying 15days na yan. You should file MR whitin 15days from the judgment afer redo
of MR. the next remedy is rule 43 to CTA en Banc. period is 15days.

does the fresh period rule apply? you receive judgment, ing decisions sa civil cases hindi na yan
promulgated sa open court unlike in crime court. After ma sign, mailed na sa parties. And the
counting period to appeal, starts from receipt by the parties of the decision. So ing period to
appeal can vary. depending on when the party receives the copy of the decision. You do not
take into account the date of receipt of plaintiff. from the time the party concerned receives a
copy of decision. If mag MR ka the same, counted from the time the copy of the judgment
received but the party who wants to file MR.

MR recevied on Janu 1, Jan 10 -MR. after na resolve ung MR, how many days more does this
party appeal? or remaining period or does he have new period of 15days. --ung fresh period
rule applies. He has a new 15day period to file the appeal.

En Banc 15days
SC- 15days.

kung galing sa RTC original jurisdiction- san ang appeal? Rule 42 -Division -30Days period
MR is required-- and CTA en banc 15days (rule 43) to SC Rule 45 -15days.

if CTA ang orig jurisdiction, if amount is 1m or more. the same proc masusummon paring, the
same. pag may decision -MR (15days) ; en banc (rule 43-15days; rule 45 SC -15days)
essentially, pare pareho ing procedure. take note of exceptions esp sa Crim cases.
at ung RTC appellate. Always rule 42.

those are the matters falling under orig jurisdiction of CTA.

1) crime case- 1m or more
2) civ- 1m or more

if not pde sa MTC, RTC applying the criteria for both civil and crime cases.

We now go to the cases falling within appellate juris of CTA.

Section 7 of RA 9282.
1) Exc appellate juris

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;

---Decisions of Administrative agencies bearing of taxes the Commissioner of Internal Revenue.

-claims for refund (denied) will go to CTA

-other matters: Interpreted by SC; cases arising from specific prove of NIRC. If the matter does
not involve NIRC. i.e: forfeited land ng BIR kasi walang bidder, forfeited in favor of govt. later
on nirent out ng Commissioner, nagkaron ng controversy, issue: Punta ba on appeal sa CTA
ing bagay na yan? SC said CTA has not juries… coz its out of contract not form NIRC. Hence
no juries of CTA.

-claim of informers reward (provide info of BIR involving taxes- if that is denied can CTA have
appellate juries-- it will go under CTA for it covers provision in NIRC.
-disputed aseess (section 228 of NIRC)
-claim for refund (section 229 and 110 of NIRC) that's where you will encounter the remedies
pertaining to this matter.

next topic (disputed assessment -NIRC) read remedies of prove NIRC.

1st part- remedies under NIRC. (that's why you have to understand RA 9282)
when you dispute the process later on punta sa CTA.

2) (sec 228) 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;
- supposedly make a decision within 180 day period. The taxpayer involved can may an appeal
to CTA even of there is no decision yet from the Commissioner. Here there dis no decision yet.
Its just a presumed decision "inaction is deemed denial" hence the taxpayer can appeal now.

-Refund under 229 instance of inaction . A matter can be raised to CTA even if there is no
actual decision.

3. "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;
--- subject matter is LOCAL TAX cases and different from tax collection cases. When we take
remedies under LGC.

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;

-- we will study this when we take Tariff and customs code

5. "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;

-- with respect with real property taxation. Relative to Real prop taxes. Appeal will still go to
CTA. Empahsize on: CBAA Decisions of is like decisions of RTC in its appellate juries- hence
mode of appeal is RUle 43.

2 cases goes to CTA en Banc directly:

1) Decisions of RTC on its appellate juries (civil or cim)
2) decisions of Central Board Assessment.

the rest goes to DIVISION. Kundi Rule 42.

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;

--appealable to CTA

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.
---- under Tariff and customs code.

SUMMARY:

Essentially, Orig Juris and Appellate Juris of CTA

City of Manila vs Hon. Cayetano Grecia GR 175723 feb 4, 2014.

SC said that if the decision will fall with CTA, the petition for Cert must also got CTA..

Also, there is nothing on the law that provides this? anung provisions ing mag apply? Provision
os ROC. Bcoz it applies in suppletory character.