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DAVAO CITY
CTA: RA 1125 as amended RA 9282 & RA 9503
[1954] [2004] [2008]
OBJECTIVES:
1. To entrust tax cases to a specialized court composed of
men technically qualified in the field of taxation and to
develop expertise on the subject;

2. To expedite the disposition of tax cases, hasten

collection of taxes and provide adequate and speedy
remedy to taxpayers
 BACKGROUND: Court of Tax Appeals

On June 16, 1954, RA 1125 created the CTA not as another superior
administrative agency as was its predecessor-the former Board of Tax
Appeals-but as a part of the judicial system with exclusive jurisdiction to act
on appeals from: Decisions of the CIR, Com. Of Customs, & LBAA.

RA 1125 transferred to the CTA jurisdiction over all matters involving

assessments that were previously cognizable by the Regional Trial Courts
(then courts of first instance). CTA was the same level as the CFI [RTC].
In 2004, RA 9282 was enacted. It expanded the jurisdiction of the
CTA and elevated its rank to the level of a collegiate court with
special jurisdiction. Section 1 specifically provides that the Court
of Tax Appeals is of the same level as the Court of Appeals and
possesses "all the inherent powers of a Court of Justice."
COMPOSITION: A Presiding Justice and 8 Associate
Justices (9 Justices).
CTA shall be the same level as the Court of Appeals. CTA
may sit en banc or in three (3) divisions, each division
consisting of three (3) Justices.
Quorum: For en banc a quorum of 5 Justices; for a division
a quorum of two (2) Justices.
JURISDICTION:
The CTA shall exercise:
a. Exclusive appellate jurisdiction to review by appeal;
b. Exclusive original jurisdiction: (1) over all criminal
offenses arising from violations of the NIRC or TCC and other
laws administered by the BIR or the BOC; and (2) in tax
collection cases involving final and executory
assessments: - where the principal amount of taxes and fees,
exclusive of charges and penalties, claimed is One million
pesos (P1,000,000.00) or more.
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 Code or other laws administered by the Bureau of
Internal Revenue; [CTA div.]
 DISPUTED ASSESSMENTS: NIRC SEC. 228
FILING OF TAX RETURN ---- ASSESSMENT---- NOTICE OF INFORMAL
CONFERENCE ------ PAN ----- FAN/FLD ----- PROTEST OF THE
TAXPAYER: MAY ASK FOR: [WITHIN 30 DAYS FROM RECEIPT]
[FAILURE TO PROTEST-ASSESSMENT BECOMES FINAL]
----- RECONSIDERATION
----- REINVESTIGATION ----GIVEN 60 DAYS FROM
PROTEST TO FILE ALL RELEVANT
& SUPPORTING DOCUMENTS
RECONSIDERATION/REINVESTIGATION:
-Decision of CIR : -Grant Protest or
[180 days from RECON/SUBMISSION OF DOCS]
-Deny Protest – Appeal to CTADIV.
[30 DAYS FROM RECEIPT]
-Inaction of CIR: --Appeal to CTADIV.
[30 DAYS FROM LAPSE OF 180 DAY PERIOD TO DECIDE]
-Wait for the Decision of CIR
 APPEAL TO CTADIV-----DECISION-----MR----CTAENBANC---
[OBSERVANCE OF 15 DAY PERIOD TO FILE MR UNDER REGULAR RULES]

-----MR------Supreme Court

When assessment becomes final and executory:

Collection proceedings to follow, i.e. administrative or
judicial remedies for collection
 CLAIM FOR REFUND: NIRC - SEC. 229
 Both Administrative and Judicial Claim shall be made during the two (2)
year period from payment.
PAYMENT OF THE TAX/FILING OF RETURN------FILE CLAIM ------
----File Claim for Refund/
Issuance of Tax Credit Cert. ------CIR------Decision/Inaction-----CTADIV.
[FILING OF THE ADMINISTRATIVE & JUDICIAL CLAIM WITHIN YEARS FROM PAYMENT]

1. If there is a denial by CIR within the 2 year period, appeal to CTAdiv. should
also be within the 2 year period.
2. If there is no decision and the 2 year period is about to lapse, appeal the
claim to CTAdiv. so that the judicial claim will also be within the 2 year period.
Appeal to CTAdiv. due to a denial or inaction should be made within 30 days.
CIR---CTAdiv.----Decision---MR---CTAen banc.---Decision-----MR----SC
 VAT REFUND CLAIM: ZERO RATED TAXPAYERS
(Sec. 112): Refund claim before TRAIN [before 2018]
When to file: application for refund filed with the CIR within 2 years after the
close of the taxable quarter when the sales were made.
Period of decide: CIR has 120 days to decide from the date of submission
of complete documents in support of the application
Decision: In case the refund is denied, or there is an inaction, the zero-rated
VAT taxpayer has 30 days from receipt of the denial or after the expiration of the
120 day period to decide, to appeal to the Court of Tax Appeals (CTA).
The 120 + 30 rule is mandatory. Administrative claim within 2 years. Judicial
claim is 30 days from denial or lapse of 120 day period to decide.
Refund/Tax Credit claim----CIR---CTA DIV.----CTA EN BANC----SC
 VAT REFUND under RA 10963:
A. Refunds or Tax credits of Input VAT by zero-rated
Taxpayers (Sec. 112): as amended by RA 10963/TRAIN:
a. When to file: application for refund filed with the CIR within 2 years after
the close of the taxable quarter when the sales were made.
a. Period of decide: CIR has 90 days to decide from the date of submission
of complete documents in support of the application
b. Decision: In case the refund is denied, the zero-rated VAT taxpayer has
30 days from receipt of the denial to appeal to the Court of Tax Appeals
(CTA). If there is an inaction and no decision within 90 days, wait for the
decision, without prejudice to the sanction under Sec. 269 of NIRC on the
BIR official. Denial should state the legal and factual basis
Refund/Tax Credit claim----CIR---CTA DIV.----CTA EN BANC----SC
OTHER MATTERS: UNDER THE NIRC OR OTHER
LAWS ADMINISTERED BY BIR

TAX RULINGS/OPINIONS OF THE CIR:

TAXPAYER RECEIVING AN ADVERSE RULING FROM THE
CIR/DOF ON TAX MATTERS UNDER THE NIRC OR LAWS
ADMINISTERED BY THE BIR:
Ruling of
CIR/DOF ----- APPEAL----- CTA div ----CTA en banc ----SC
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; [CTA div.]
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; [CTA div—RTC deciding in its original
jurisdiction; CTA en banc---RTC deciding in its appellate
jurisdiction]
 LOCAL TAX CASES:
PROCEDURE IN QUESTIONING THE LEGALITY OF THE
TAX ORDINANCE:
“That any question on the constitutionality or legality of
tax ordinances or revenue measures may be raised on
appeal within thirty (30) days from the effectivity thereof
to the Secretary of Justice who shall render a decision
within sixty (60) days from the date of receipt of the
appeal: Provided, however, That such appeal shall not
have the effect of suspending the effectivity of the
ordinance and the accrual and payment of the tax, fee,
or charge levied therein:
Provided, finally, That within thirty (30) days after
receipt of the decision or the lapse of the sixty-day
period without the Secretary of Justice acting upon
the appeal, the aggrieved party may file appropriate
proceedings with a court of competent
jurisdiction.[Sec. 187 LGC]
DOJ--appealed to----RTC---appealed to—CTA Div.----
appealed to– CTA en banc-- appealed to--Supreme Court
 SECTION 195. Protest of Assessment. - When
the local treasurer or his duly authorized
representative finds that correct taxes, fees, or
charges have not been paid, he shall issue a
notice of assessment stating the nature of the
tax, fee or charge, the amount of deficiency, the
surcharges, interests and penalties.
Within sixty (60) days from the receipt of the notice of
assessment, the taxpayer may file a written protest
with the local treasurer contesting the assessment;
otherwise, the assessment shall become final and
executory. The local treasurer shall decide the protest
within sixty (60) days from the time of its filing. If the
local treasurer finds the protest to be wholly or partly
meritorious, he shall issue a notice canceling wholly
or partially the assessment.
However, if the local treasurer finds the assessment to be
wholly or partly correct, he shall deny the protest wholly or
partly with notice to the taxpayer. The taxpayer shall have
thirty (30) days from the receipt of the denial of the protest or
from the lapse of the sixty (60) day period prescribed herein
within which to appeal with the court of competent jurisdiction
otherwise the assessment becomes conclusive and
unappealable.
Notice of Assessment----Protested to Local Treasurer---
Decision of Treasurer: (60 days)
-grant protest----cancel assessment
-deny protest/inaction of Treasurer----- appeal to regular
courts: (30 days)

:RTC-----CTA-div.-----CTA-en banc--------Supreme Court

:MTC-----RTC --------CTA-en banc---------Supreme Court

SECTION 196. Claim for Refund of Tax Credit. - No case or
proceeding shall be maintained in any court for the recovery of
any tax, fee, or charge erroneously or illegally collected until a
written claim for refund or credit has been filed with the local
treasurer. No case or proceeding shall be entertained in any
court after the expiration of two (2) years from the date of the
payment of such tax, fee, or charge, or from the date the
taxpayer is entitled to a refund or credit.
Claim filed with Local Treasurer----- within 2 years/payment)
Decision of Treasurer:
-grant refund
-deny refund/inaction of Treasurer-----appeal to regular
courts: (made before lapse of 2 years)

RTC-----CTA-div.-----CTA-en banc--------Supreme Court

MTC-----RTC --------CTA-en banc---------Supreme Court

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;
[CTA div.]
DECISIONS OF THE COM. OF CUSTOMS:
-Protest cases [liability for customs duties, customs valuation,
tariff classification, rules of origin, ect.]
-Seizure & Forfeiture cases [legality of the importation]
-Other matters (under TCC/CMTA or other Customs laws]
i.e. abatement, drawbacks, refunds, marking, ect.

Collector-----Com. of Customs------CTA div. -----CTA, en banc ---SC

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; [CTA en banc]
 REAL PROPERTY TAXATION:
1. PROTESTING ASSESSMENT OF THE LOCAL ASSESSOR (Sec. 226)
2. PROTESTING SPECIAL LEVY (Sec. 244)
REMEDY: Within 60 days from receipt of the assessment [real property
tax/special levy], appeal to the Local Board of Assessment Appeals
(LBAA). Within 30 days from receipt of the decision of the LBAA, appeal
to the Central Board of Assessment Appeals (CBAA). Within 15 days
from receipt of the Decision of the CBAA, appeal to the Court of Tax
Appeals-by Petition for Review. Within 15 days from receipt of the
decision of the CTA, appeal to Supreme Court.
LBAA--------CBAA-------CTA en banc--------Supreme Court
3. PROTESTING PAYMENT: (Sec. 252)
REMEDY: Pay under protest and annotate protest on the receipts.
Within 30 days from payment file protest with the Local Treasurer’s
Office. Treasurer shall decide within 60 days and may grant the
protest and order refund or apply as tax credit. If protest is denied or
no decision from Treasurer, within 60 days from receipt of the denial
or lapse of the period to decide, appeal to the Local Board of
Assessment Appeals (LBAA). Within 30 days from receipt of the
decision of the LBAA, appeal to the Central Board of Assessment
Appeals (CBAA). Within 15 days from receipt of the Decision of the
CBAA, appeal to the Court of Tax Appeals-by Petition for Review.
Within 15 days from receipt of the decision of the CTA, appeal to
Supreme Court.
[Payment under Protest]- Protest with Local Treasurer-------
----- Decision of Treasurer:
-Grant protest------refund/tax credit

-Deny protest/inaction of
Treasurer:------LBAA----CBAA----CTA en banc------Supreme
Court
4. CLAIM FOR REFUND/TAX CREDIT DUE TO EXCESSIVE, ILLEGAL
OR ERRONEOUS PAYMENT (Sec. 253)
REMEDY: File the claim with the Local Treasurer [taxpayer has 2 years
from payment]. Local Treasurer shall decide within 60 days and may
grant the refund/tax credit or deny. If denied, within 60 days from
receipt of the assessment, appeal to the Local Board of Assessment
Appeals (LBAA). Within 30 days from receipt of the decision of the
LBAA, appeal to the Central Board of Assessment Appeals (CBAA).
Within 15 days from receipt of the Decision of the CBAA, appeal to
the Court of Tax Appeals-by Petition for Review. Within 15 days from
receipt of the decision of the CTA, appeal to Supreme Court.
Claim filed with Treasurer-----Decision of Treasurer:
-grant refund/tax credit

-deny refund/inaction of Treasurer----LBAA----CBAA----

CTA-en banc---Supreme Court
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 [now Sec. 1128 of CMTA];
[CTA div.]
CMTA: SECTION 1128 [formerly Sec. 2315 TCC]

Sec. 1128. Automatic Review by the Secretary of Finance in Other Cases. – In

cases not involving protest or forfeiture, the Commissioner shall automatically
review any decision by the District Collector that is adverse to the
government. The records of the case shall be elevated to the Commissioner
within five (5) days from the promulgation of the decision. The Commissioner
shall decide on the automatic review within thirty (30) days from receipt of
the records, or within ten (10) days in the case of perishable goods. When no
decision is rendered within the prescribed period or when any decision
rendered by the Commissioner is adverse to the government, the records of
the ease under review shall be automatically elevated within five (5) days for
the review of the Secretary of Finance. The decision issued by the Secretary of
Finance, whether or not a decision was rendered by the Commissioner within
thirty (30) days from receipt of the records, or within ten (10) days in the
case of perishable goods, shall be final upon the Bureau.
 SECTION 1128: CMTA
Automatic Review by the Secretary of Finance in Other
Cases. – In cases not involving protest or forfeiture [i.e.
drawback, refund, abatement]
Claim filed ---Collector---decision adverse to gov’t -----
automatic review [decision of Collector] to the
Commissioner----decision adverse to gov’t -----
automatic review [decision of the Comm.] to the Sec. of
Finance: a. if decision is adverse to gov’t –FINAL
b. if decision is adverse to taxpayer/importer -
----appeal to CTAdiv. ------CTA en banc------SC
 RELATED TO SEC. 1128 IS SECTION 1127 [formerly Sec. 2313]

Sec. 1127. Automatic Review in Forfeiture Cases. – The Commissioner shall automatically
review any decision by the District Collector adverse to the government. The entire records
of the case shall be elevated within five (5) days from the promulgation of the decision. The
Commissioner shall decide on the automatic review within thirty (30) days, or within ten (10)
days in the case of perishable goods, from receipt of the records. When no decision is
rendered within the prescribed period or when a decision adverse to the government is
rendered by the Commissioner involving goods with FOB or FCA value of ten million pesos
(P10,000,000.00) or more, the records of the decision of the Commissioner, or of the District
Collector under review, as the case may be, shall be automatically elevated within five (5)
days for review by the Secretary of Finance. The decision issued by the Secretary of Finance,
whether or not a decision was rendered by the Commissioner within thirty (30) days, or
within ten (10) days in the case of perishable goods, from receipt of the records, shall be final
upon the Bureau.
 SECTION 1127: CMTA
Automatic Review by the Secretary of Finance in
Forfeiture Cases.
Claim filed ---Collector---decision adverse to gov’t -----
automatic review [decision of Collector] to the
Commissioner----decision adverse to gov’t -----
automatic review [decision of the Comm.] to the Sec. of
Finance: a. if decision is adverse to gov’t –FINAL
b. if decision is adverse to taxpayer/importer -
----appeal to CTAdiv. ------CTA en banc------SC
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. [CTA div.]
TO IMPOSE OR NOT: DUMPING DUTY, COUNTERVAILING
DUTY & SAFEGUARD MEASURE
AGRICULTURAL PRODUCTS:---SEC. OF AGRICULTURE(DA):
NON-AGRI PRODUCTS: -----SEC. OF TRADE & INDUSTRY(DTI):

DECISION OF DTI/DA–To Impose Or Not To Impose: Dumping

Duty/Countervailing Duty/Safeguard Measure--------Appealed to
CTA div.-------Appealed to CTA enbanc ---------- Supreme Court
EXCLUSIVE ORIGINAL – Tax Related Criminal Offenses
b. Jurisdiction over cases involving criminal offenses as herein
provided:
1. CTA has: 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: where the principal amount of taxes and
fees, exclusive of charges and penalties, claimed is One million
pesos (P1,000,000.00) or more;
CTA div. -------CTA en banc ---------SC
Provided, however, That offenses or felonies mentioned in this
paragraph where the principal amount of 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.
Exclusive Appellate- tax related criminal offenses:
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. [CTA-div.]
RTC -----CTA div. -------CTA en banc -------SC
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. [CTA en banc]
MTC-----RTC ---------CTA en banc ---------SC
EXCLUSIVE ORIGINAL: Tax Collection cases
c. Jurisdiction over tax collection cases as herein
provided:
1. CTA has: Exclusive original jurisdiction in tax
collection cases involving final and executory assessments
for taxes, fees, charges and penalties: where the principal
amount of taxes and fees, exclusive of charges and
penalties, claimed is One million pesos (P1,000,000.00) or
more;
CTA div. --------CTA en banc ------- SC
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.
EXCLUSIVE APPELLATE- Tax Collection Cases:
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. [CTA div.]
RTC ------- CTA div. ------- CTA en banc -------SC
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. [CTA en banc]
MTC ------ RTC -------- CTA en banc -------- SC
CTA –en banc: cases
1. Decisions, orders or resolutions of the Regional Trial Courts in local
taxes decided or resolved by them in the exercise of their appellate
jurisdiction; [local tax cases decided by RTC in its appellate jurisdiction]

2. 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;

3. Decisions, orders or resolutions of the CTA division

CTA-en banc cases:
4. Over petitions for review for the judgments, resolutions or orders of the
Regional Trial Courts in the exercise of their appellate jurisdiction over criminal
tax cases originally decided by the Metropolitan Trial Courts, Municipal Trial
Courts and Municipal Circuit Trial Courts in their respective jurisdiction.
[criminal cases decided by RTC in its appellate jurisdiction]

5. 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 on final and executory assessments originally decided by the
Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial
Courts, in their respective jurisdiction. [tax collections cases decided by RTC
in its appellate jurisdiction]
WHO MAY APPEAL:
"SEC. 11. Who May Appeal; Mode of Appeal; Effect of Appeal. - Any
party adversely affected by a decision, ruling or inaction of the
Commissioner of Internal Revenue, the Commissioner of Customs, the
Secretary of Finance, the Secretary of Trade and Industry or the
Secretary of Agriculture or the Central Board of Assessment Appeals or
the Regional Trial Courts may file an appeal with the CTA within thirty
(30) days after the receipt of such decision or ruling or after the
expiration of the period fixed by law for action as referred to in Section
7(a)(2) herein. (RA 9282)
How appeal made:
"Appeal shall be made by filing a petition for review under a procedure
analogous to that provided for under Rule 42 of the 1997 Rules of Civil
Procedure with the CTA within thirty (30) days from the receipt of the
decision or ruling or in the case of inaction as herein provided, from the
expiration of the period fixed by law to act thereon. A Division of the CTA
shall hear the appeal: Provided, however, That with respect to decisions
or rulings of the Central Board of Assessment Appeals and the Regional
Trial Court in the exercise of its appellate jurisdiction appeal shall be
made by filing a petition for review under a procedure analogous to that
provided for under rule 43 of the 1997 Rules of Civil Procedure with the
CTA, which shall hear the case en banc.
MR Requirement:

"All other cases involving rulings, orders or decisions filed with the CTA
as provided for in Section 7 shall be raffled to its Divisions. A party
adversely affected by a ruling, order or decision of a Division of the CTA
may file a motion for reconsideration or new trial before the same
Division of the CTA within fifteens (15) days from notice thereof: Provide,
however, That in criminal cases, the general rule applicable in regular
Courts on matters of prosecution and appeal shall likewise apply.
"No appeal taken to the CTA from the decision of the Commissioner of
Internal Revenue or the Commissioner of Customs or the Regional Trial
Court, provincial, city or municipal treasurer or the Secretary of Finance,
the Secretary of Trade and Industry and Secretary of Agriculture, as the
case may be shall suspend the payment, levy, distraint, and/or sale of
any property of the taxpayer for the satisfaction of his tax liability as
provided by existing law: Provided, however, That when in the opinion of
the Court the collection by the aforementioned government agencies
may jeopardize the interest of the Government and/or the taxpayer the
Court any stage of the proceeding may suspend the said collection and
require the taxpayer either to deposit the amount claimed or to file a
surety bond for not more than double the amount with the Court.
"In criminal and collection cases covered respectively by Section 7(b)
and (c) of this Act, the Government may directly file the said cases with
the CTA covering amounts within its exclusive and original jurisdiction.“

"SEC. 18. Appeal to the Court of Tax Appeals En Banc. - No civil proceeding
involving matter arising under the National Internal Revenue Code, the Tariff and
Customs Code or the Local Government Code shall be maintained, except as herein
provided, until and unless an appeal has been previously filed with the CTA and
disposed of in accordance with the provisions of this Act.

"A party adversely affected by a resolution of a Division of the CTA on a motion for
reconsideration or new trial, may file a petition for review with the CTA en banc."
REMINDER: FILE AN MR/MOTION FOR
RECONSIDERATION FROM RECEIPT OF THE
DECISION OF THE CTA, WHETHER DECIDING
BY DIVISION OR EN BANC, BEFORE
BRINGING THE DECISION FOR FURTHER
REVIEW/APPEAL.
Review to the Supreme Court:

SEC. 19. Review by Certiorari. - A party adversely

affected by a decision or ruling of the CTA en banc may
file with the Supreme Court a verified petition for review
on certiorari pursuant to Rule 45 of the 1997 Rules of
Civil Procedure."
COLLECTION POWER OF CTA:
Section 13. Distraint of Personal Property and/or Levy on Real
Property. - Upon the issuance of any ruling, order or decision by the
CTA favorable to the national government, the CTA shall issue an order
authorizing the Bureau of Internal Revenue, through the Commissioner
to seize and distraint any goods, chattels, or effects, and the personal
property, including stocks and other securities, debts, credits, bank
accounts, and interests in and rights to personal property and/or levy the
real property of such persons in sufficient quantity to satisfy the tax or
charge together with any increment thereto incident to delinquency. This
remedy shall not be exclusive and shall not preclude the Court from
availing of other means under the Rules of Court.
CTA JURISDICTION UNDER RULE 65-CERTIORARI
INTERLOCUTORY COURT ORDERS ON TAX CASES/TAX RELATED CASES:
-CTA, not the CA, has the power to rule on a Petition for Certiorari assailing
an interlocutory order of the RTC relating to a local tax case. A certiorari
petition questioning an interlocutory order issued in a local tax case falls
under the jurisdiction of the CTA. (CE Casecnan Water & Energy Co. vs.
Province of Nueva Ecija, GR No. 196278, June 17, 2015)

-CTA has the jurisdiction to issue writs of certiorari or to determine whether

there has been grave abuse of discretion amounting to lack or excess of
jurisdiction on the part of the RTC in issuing an interlocutory order in cases
falling within the CTA’s exclusive appellate jurisdiction (City of Manila v. Hon.
Grecia-Cuerdo, GR No, 175723, Feb. 4, 2014, 715 SCRA 182)
BASIS: While there is no express grant of such power, with respect to
the CTA, Section 1, Article VIII of the 1987 Constitution provides,
nonetheless, that judicial power shall be vested in one Supreme Court
and in such lower courts as may be established by law and that judicial
power includes the duty of the courts of justice to settle actual
controversies involving rights which are legally demandable and
enforceable, and to determine whether or not there has been a grave
abuse of discretion amounting to lack or excess of jurisdiction on the
part of any branch or instrumentality of the Government.
The CTA, by constitutional mandate, is vested with jurisdiction to issue
writs of certiorari in these cases.
DOJ Resolution on tax offenses: CTA-CERTIORARI
The CA's original jurisdiction over a petition for certiorari assailing the DOJ
resolution in a preliminary investigation involving tax and tariff offenses was
necessarily transferred to the CTA pursuant to Section 7 of R.A. No. 9282, and
that such petition shall be governed by Rule 65 of the Rules of Court, as
amended. Accordingly, it is the CTA, not the CA, which has jurisdiction over the
petition for certiorari assailing the DOJ resolution of dismissal of the BOC's
complaint-affidavit against private respondents for violation of the TCCP.
(BUREAU OF CUSTOMS VS. THE HONORABLE AGNES DEVANADERA, ET AL., G.R.
NO. 193253. SEPTEMBER 8, 2015)
CTA JURISDICTION ON ALL TAX CASES AND MATTERS RELATED THERETO
EVEN IF TAXPAYER IS UNDER CORPORATE REHAB [STEEL CORP. VS. BOC
& BIR, GR. NO. 220502, FEBRUARY 12, 2018 ]
The issue is whether a corporation placed under corporate rehabilitation can avail the benefits of
Section 19 of R.A. No. 10142, which issue is cognizable by the RTC and whose decision may be
appealed to the CA or the Supreme Court and not to any other court like the CTA. CTA has
exclusive appellate jurisdiction on the issue on the waiver of taxes under Sec. 19 of FRIA
including injunctive relief.
SEC. 19. Waiver of Taxes and Fees Due to the National Government and to Local Government
Units (LGUs). -Upon issuance of the Commencement Order by the court, and until the
approval of the Rehabilitation Plan or dismissal of the petition, whichever is earlier, the
imposition of all taxes and fees, including penalties, interests and charges thereof, due to the
national government or to LGUs shall be considered waived, in furtherance of the objectives
of rehabilitation.
WHAT IS THE EXTENT OF THE CTA JURISDICTION:
BDO, et.al vs. RP, CIR, et. al, GR No. 198756, August 16, 2016 (en banc]
(J. Leonen):
-Section 7 of RA 1125 as amended by RA 9282, grants the Court of Tax
Appeals the exclusive jurisdiction to resolve all tax-related issues:
-The Court of Tax Appeals has jurisdiction to pass upon the constitutionality or
validity of a tax law or regulation when raised by the taxpayer as a defense in
disputing or contesting an assessment or claiming a refund. It is only in the
lawful exercise of its power to pass upon all matters brought before it, as
sanctioned by Section 7 of Republic Act No. 1125, as amended.
-The Court of Tax Appeals may likewise take cognizance of cases directly
challenging the constitutionality or validity of a tax law or regulation or
administrative issuance (revenue orders, revenue memorandum circulars,
rulings).
-Section 7 of RA 1125, as amended, is explicit that, except for local taxes,
appeals from the decisions of quasi-judicial agencies (Commissioner of
Internal Revenue, Commissioner of Customs, Secretary of Finance, Central
Board of Assessment Appeals, Secretary of Trade and Industry) on tax-
related problems must be brought exclusively to the CTA.

-Within the judicial system, the law intends the CTA to have exclusive
jurisdiction to resolve all tax problems. Petitions for writs of certiorari
against the acts and omissions of the said quasi-judicial agencies
should, thus, be filed before the CTA.
-RA 9282, a special and later law than Batas Pambansa Blg. 129,
provides an exception to the original jurisdiction of the Regional Trial
Courts over actions questioning the constitutionality or validity of tax
laws or regulations. Except for local tax cases, actions directly
challenging the constitutionality or validity of a tax law or
regulation or administrative issuance may be filed directly before
the CTA.
-With respect to administrative issuances (revenue orders, revenue
memorandum circulars, or rulings), these are issued by the CIR under
its power to make rulings or opinions in connection with the
implementation of the provisions of internal revenue laws. Tax rulings,
on the other hand, are official positions of the BIR on inquiries of
taxpayers who request clarification on certain provisions of the NIRC,
other tax laws, or their implementing regulations. Hence, the
determination of the validity of these issuances clearly falls within
the exclusive appellate jurisdiction of the CTA under Section 7(1) of
RA 1125, as amended, subject to prior review by the Secretary of
Finance, as required under RA 8424.
 THANK YOU &
GOOD LUCK TO ALL
BY: MANUEL P. QUIBOD
Dean
ADDU-College of Law
MADAYAW DABAW

DAGHANG SALAMAT
UG
MAAYONG HAPON
KANINYONG TANAN
APING TANAN