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

EXCLUSIVE ORIGINAL JURISDICTION

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

MeTC, MTC, MCTC in criminal cases

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