CTA

Jurisdiction

Exclusive Original Jurisdiction over CRIMINAL CASES:
Criminal Offenses • Criminal offenses from violation of the:
a. NIRC
b. Tariff and Customs Code
c. Other laws administered by the BIR or the BOC
• Offenses or felonies where the principal amount of taxes and
fees, exclusive of charges and penalties, claimed is less than
P1,000,000 or where there is no specified amount claimed shall
be tried by the regular courts and the jurisdiction of the CTA shall
be appellate.
TAX COLLECTION CASES:
• Tax collection cases involving final and executory assessments for
taxes, fees, charges and penalties.
Exclusive Appellate Jurisdiction The CTA has exclusive appellate jurisdiction to review by appeal:
• Decisions by the Commissioner of the BIR involving:
o Disputed assessments
o Refunds of internal revenue taxes, fees or other charges
Rule 41 o Penalties in relation to abovementioned
o Other matters arising under the National Internal
Revenue or other laws administered by the BIR
• Inaction by the Commissioner of Internal Revenue in cases
involving:
o Disputed assessments
o Refunds of internal revenue taxes, fees or other charges
o Penalties in relation to abovementioned
o Other matters arising under the NIRC or other laws
administered by the BIR where the NIRC provides a
specific period of action in which case inaction shall be
deemed a denial
• Decisions or resolutions of the RTC in local tax cases originally
decided or resolved by them in the exercise of their original or
appellate jurisdiction
• Decisions of the Commissioner of Customs in cases involving:
o Liability for customs duties, fees or other money charges
o Detention or release of property attached
o Fines, forfeitures, other penalties in relation to the
abovementioned
o Other matters arising under the customs law or other
laws administered by the BOC
• Decisions of the Central Board of Assessment Appeals in the
exercise of its appellate jurisdiction over cases involving:
o Assessment and taxation of real property originally
decided by the provincial or city board of assessment
appeals
• Decisions of the Secretary of Finance on cases elevated to him for
automatic review from decisions of the Commissioner of Customs
which are adverse to the Government under the Tariff and
Customs Code
• Decisions of the DTI Secretary in the case of non-agricultural
product, commodity or articles
CTA Jurisdiction

• Decisions of the Secretary of Agriculture in the case of agricultural

product, commodity, or articles involving dumping and counter-
ailing duties under the Tariff and Customs Code.

TAX COLLECTION CASES:
• Appeals from the judgments, resolutions or orders of the RTC in
tax collection cases
• Petitions for review of the judgments, resolutions or orders of the
RTC in the exercise of their appellate jurisdiction over tax
collection cases originally decided by the RTC
Jurisdiction of CTA En Banc The CTA En Banc has exlusive appellate jurisdiction over the following
cases:
• Decisions, resolutions or orders of the RTC in the exercise of its
Rule 45 appellate jurisdiction over local taxes and tax collection cases
• 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
• Decisions of CTA Divisions