FIRST LEVEL COURTS

B.P. Blg. 129, as amended by RA 7691 Section 32. Jurisdiction of Metropolitan Trial
Courts, Municipal Trial Courts and Municipal Circuit Trial Courts in criminal cases.
Except in cases falling within the exclusive original jurisdiction of Regional Trial Courts and of the
Sandiganbayan, the Metropolitan Trial Courts, Municipal Trial Courts, and Municipal Circuit Trial
Courts shall exercise:
(1) Exclusive original jurisdiction over all violations of city or municipal ordinances committed
within their respective territorial jurisdiction; and
(2) Exclusive original jurisdiction over all offenses punishable with imprisonment not exceeding
six (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: Provided, however, That in offenses
involving damage to property through criminal negligence they shall have exclusive original
jurisdiction thereof.
Revised Rules on Summary Procedure Section 1. Scope. This rule shall govern the
summary procedure in the Metropolitan Trial Courts, the Municipal Trial Courts in Cities, the
Municipal Trial Courts, and the Municipal Circuit Trial Courts in the following cases falling within
their jurisdiction:
(1) Violations of traffic laws, rules and regulations;
(2) Violations of the rental law;
(3) Violations of municipal or city ordinances;
(4) All other criminal cases where the penalty prescribed by law for the offense charged is
imprisonment not exceeding six months, or a fine not exceeding (P1,000.00), or both,
irrespective of other imposable penalties, accessory or otherwise, or of the civil liability arising
therefrom: Provided, however, that in offenses involving damage to property through criminal
negligence, this Rule shall govern where the imposable fine does not exceed ten thousand pesos
(P10,000.00).
SECOND LEVEL COURTS
B.P. Blg. 129 Section 20. Jurisdiction in criminal cases. Regional Trial Courts shall
exercise exclusive original jurisdiction in all criminal cases not within the exclusive jurisdiction of
any court, tribunal or body, except those now falling under the exclusive and concurrent
jurisdiction of the Sandiganbayan which shall hereafter be exclusively taken cognizance of by the
latter.
FAMILY COURTS
R. A. No. 8369 Section 5. Jurisdiction of Family Courts. - The Family Courts shall have
exclusive original jurisdiction to hear and decide the following cases:
a) Criminal cases where one or more of the accused is below eighteen (18) years of age but not
less than nine (9) years of age but not less than nine (9) years of age or where one or more of
the victims is a minor at the time of the commission of the offense: Provided, That if the minor is

found guilty, the court shall promulgate sentence and ascertain any civil liability which the
accused may have incurred.
The sentence, however, shall be suspended without need of application pursuant to Presidential
Decree No. 603, otherwise known as the "Child and Youth Welfare Code";
b) Petitions for guardianship, custody of children, habeas corpus in relation to the latter;
c) Petitions for adoption of children and the revocation thereof;
d) Complaints for annulment of marriage, declaration of nullity of marriage and those relating to
marital status and property relations of husband and wife or those living together under different
status and agreements, and petitions for dissolution of conjugal partnership of gains;
e) Petitions for support and/or acknowledgment;
f) Summary judicial proceedings brought under the provisions of Executive Order No. 209,
otherwise known as the "Family Code of the Philippines";
g) Petitions for declaration of status of children as abandoned, dependent o neglected children,
petitions for voluntary or involuntary commitment of children; the suspension, termination, or
restoration of parental authority and other cases cognizable under Presidential Decree No. 603,
Executive Order No. 56, (Series of 1986), and other related laws;
h) Petitions for the constitution of the family home;
i) Cases against minors cognizable under the Dangerous Drugs Act, as amended;
j) Violations of Republic Act No. 7610, otherwise known as the "Special Protection of Children
Against Child Abuse, Exploitation and Discrimination Act," as amended by Republic Act No. 7658;
and
k) Cases of domestic violence against:
1) Women - which are acts of gender based violence that results, or are likely to result in
physical, sexual or psychological harm or suffering to women; and other forms of physical
abuse such as battering or threats and coercion which violate a woman's personhood, integrity
and freedom movement; and
2) Children - which include the commission of all forms of abuse, neglect, cruelty, exploitation,
violence, and discrimination and all other conditions prejudicial to their development.
If an act constitutes a criminal offense, the accused or batterer shall be subject to criminal
proceedings and the corresponding penalties.
If any question involving any of the above matters should arise as an incident in any case
pending in the regular courts, said incident shall be determined in that court.
SANDIGANBAYAN (Section 4, R. A. No. 8249)
a. Violations of Republic Act No. 3019, as amended, otherwise known as the Anti-graft and
Corrupt Practices Act, Republic Act No. 1379, and Chapter II, Section 2, Title VII, Book II of the
Revised Penal Code, where one or more of the accused are officials occupying the following

positions in the government whether in a permanent, acting or interim capacity, at the time of
the commission of the offense:
(1) Officials of the executive branch occupying the positions of regional director and higher,
otherwise classified as Grade '27' and higher, of the Compensation and Position Classification
Act of 1989 (Republic Act No. 6758), specifically including:
(a) Provincial governors, vice-governors, members of the sangguniang panlalawigan and
provincial treasurers, assessors, engineers and other provincial department heads;
(b) City mayors, vice-mayors, members of the sangguniang panlungsod, city treasurers,
assessors engineers and other city department heads;
(c) Officials of the diplomatic service occupying the position of consul and higher;
(d) Philippine army and air force colonels, naval captains, and all officers of higher rank;
(e) Officers of the Philippine National Police while occupying the position of provincial
director and those holding the rank of senior superintendent or higher;
(f) City and provincial prosecutors and their assistants, and officials and prosecutors in the
Office of the Ombudsman and special prosecutor;
(g) Presidents, directors or trustees, or managers of government-owned or controlled
corporations, state universities or educational institutions or foundations;
(2) Members of Congress and officials thereof classified as Grade'27'and up under the
Compensation and Position Classification Act of 1989;
(3) Members of the judiciary without prejudice to the provisions of the Constitution;
(4) Chairmen and members of Constitutional Commissions, without prejudice to the provisions
of the Constitution; and
(5) All other national and local officials classified as Grade'27'and higher under the
Compensation and Position Classification Act of 1989.
b. Other offenses or felonies whether simple or complexed with other crimes committed by the
public officials and employees mentioned in subsection a of this section in relation to their office.
c. Civil and criminal cases filed pursuant to and in connection with Executive Order Nos. 1, 2, 14
and 14-A, issued in 1986.
In cases where none of the accused are occupying positions corresponding to salary grade '27' or
higher, as prescribed in the said Republic Act No. 6758, or military or PNP officers mentioned
above, exclusive original jurisdiction thereof shall be vested in the proper regional trial court,
metropolitan trial court, municipal trial court and municipal circuit trial court as the case may be,
pursuant to their respective jurisdiction as provided in Batas Pambansa Blg. 129, as amended.
The Sandiganbayan shall exercise exclusive appellate jurisdiction over final judgments,
resolutions or orders or regional trial courts whether in the exercise of their own original
jurisdiction orof their appellate jurisdiction as herein provided.

The Sandiganbayan shall have exclusive original jurisdiction over petitions for the issuance of the
writs of mandamus, prohibition, certiorari, habeas corpus, injunctions, and other ancillary writs
and processes in aid of its appellate jurisdiction and over petitions of similar nature, including
quo warranto, arising or that may arise in cases filed or which may be filed under Executive
Order Nos. 1,2,14 and 14-A, issued in 1986: Provided, That the jurisdiction over these petitions
shall not be exclusive of the Supreme Court.
The procedure prescribed in Batas Pambansa Blg. 129, as well as the implementing rules that the
Supreme Court has promulgated and may hereafter promulgate, relative to appeals/petitions for
review to the Court of Appeals, shall apply to appeals and petitions for review filed with the
Sandiganbayan. In all cases elevated to the Sandiganbayan and from the Sandiganbayan to the
Supreme Court, the Office of the Ombudsman, through its special prosecutor, shall represent the
People of the Philippines, except in cases filed pursuant to Executive Order Nos. 1, 2, 14 and 14A, issued in 1986.
In case private individuals are charged as co-principals, accomplices or accessories with the
public officers or employees, including those employed in govemment-owned or controlled
corporations, they shall be tried jointly with said public officers and employees in the proper
courts which shall exercise exclusive jurisdiction over them.
Any provisions of law or Rules of Court to the contrary notwithstanding, the criminal action and
the corresponding civil action for the recovery of civil liability shall at all times be simultaneously
instituted with, and jointly determined in, the same proceeding by the Sandiganbayan or the
appropriate courts, 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 filing of such civil action separately from the
criminal action shall be recognized: Provided, however, That where the civil action had therefore
been filed separately but judgment therein has not yet been rendered, and the criminal case is
hereafter filed with the Sandiganbayan or the appropriate court, said civil action shall be
transferred to the Sandiganbayan or the appropriate court, as the case may be, for consolidation
and joint determination with the criminal action, otherwise the separate civil action shall be
deemed abandoned.
COURT OF TAX APPEALS (Section 7, R. A. No. 9282)
Section 7. 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;
(2) Inaction by the Commissioner of Internal Revenue in cases involving disputed assessment,
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, where the NIRC provides a specific period of action, in which case
the inaction shall be deemed a denial;
(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;

(4) Decisions of the Commissioner of Customs in cases involving liability for custom 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;
(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;
(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;
(7) Decisions of the Secretary of Trade and Industry, in the case of non-agricultural 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.
(b) Jurisdiction over cases involving criminal offenses as herein provided:
(1) Exclusive original jurisdiction over all criminal offenses arising from the 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: Provided, however, that the offenses or
felonies mentioned in this paragraph where the principal amount or taxes and fees, exclusive
of charges and penalties, claimed is less than Php 1,000,000.00 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 actions 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.
(2) Exclusive appellate jurisdiction in criminal offenses:
(a) Over appeals from the judgments, resolutions or order of the Regional Trial Courts in tax
cases originally decided by them, in their respective territorial jurisdiction.
(b) Over petition for review of 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 territorial jurisdiction.
(c) Jurisdiction over tax collection cases as herein provided:
(1) Exclusive original jurisdiction in tax collection cases involving final and executory
assessments for taxes, fees, charges, and penalties: Provided, however, that collection cases
where the principal amount of taxes and fees, exclusive of charges and penalties is less than
Php 1,000,000.00 shall be tried by the proper Municipal Trial Court, Metropolitan Trial Court,
and Regional Trial Court.

(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.
(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.