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. 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

COURT OF TAX APPEALS JURISDICTION EXCLUSIVE ORIGINAL JURISDICTION OVER ALL CRIMINAL AND CIVIL OFFENSES

EXCLUSIVE APPELLATE JURISDICTION 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 cases where the principal amount of tax collection case involving final and executory 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

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 irrespective of the amount of fine, and regardless of other imposable accessory or other penalties, including the civil liability arising from such offenses or predicated thereon, irrespective of kind, nature, value, or amount thereof: over all violations of city or municipal ordinances committed within their respective territorial jurisdiction 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 criminal and civil cases not within the exclusive jurisdiction of any court, tribunal or body, (criminal: offenses punishable with imprisonment exceeding 6 years and regardless of other imposable accessory or other penalties, including the civil liability arising from such offenses or predicated thereon, irrespective of kind, nature, value, or amount thereof) tax collection cases where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is less than One million pesos and does not involve violations of city or municipal ordinances 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