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Aban
CABANEIRO) A2011
2. To receive evidence
3. To summon witnesses by subpoena and subpoena
duces tecum
4. To punish for contempt
5. To prescribe the form of writs and other processes
6. To promulgate rules and regulations for the conduct
of its business
Jurisdiction of the CTA
CTA shall exercise exclusive appellate jurisdiction to review
by appeal the following:
1. Decisions of the Commissioner of Internal Revenue,
involving disputed assessments; refunds of internal
revenue taxes, fees or other charges; penalties
imposed in relation thereto; or other matters arising
under the NIRC or other law or part of law
administered by the BIR.
2. 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 imposed in relation thereto; or other
matters arising under the Customs law or other law
or part of law administered by the Bureau of
Customs.
3. Decision of the Sec. of Finance, on an assessment
which the Commissioner of Customs decided in favor
of the taxpayer. (Decisions of the Commissioner of
Customs which are adverse to the government, may
be raised on appeal to the Sec. of Finance, whose
decision is appealable to the CTA).
Jurisdiction over decisions of the Local Board of Assessment
Appeals is now lodged with the Central Board of Assessment
Appeals.
Necessity of decisions in order to vest the CTA with
jurisdiction
TAX REVIEWER: LAW OF BASIC TAXATION IN THE PHILIPPINES BY: Benjamin B. Aban
CABANEIRO) A2011
TAX REVIEWER: LAW OF BASIC TAXATION IN THE PHILIPPINES BY: Benjamin B. Aban
CABANEIRO) A2011
TAX REVIEWER: LAW OF BASIC TAXATION IN THE PHILIPPINES BY: Benjamin B. Aban
CABANEIRO) A2011
Other Matters:
The tax court has no advisory jurisdiction. Hence, advisory opinions
such as those relating to actions for declaratory relief are outside
its jurisdiction. It does NOT have criminal jurisdiction either.