Article 152p. 152

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

under the National Internal Revenue or other laws

administered by the Bureau of Internal Revenue;

(2) 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;

(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 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;

(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 counter ailing 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

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 offenses or felonies mentioned in this

paragraph where the principal amount of taxes and

fees, exclusive of charges and penalties, claimed is

less than One million pesos (P1,000,000.00) 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 action 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 orders of the Regional Trial Courts in tax cases

originally decided by them, in their respected

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 cases originally decided by the Metropolitan

Trial Courts, Municipal Trial Courts and Municipal

Circuit Trial Courts in their respective 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,

claimed

is

less

than

One

million

pesos

(P1,000,000.00) 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.

(as amended by RA No 9282)

Section 8. Court of record; seal; proceedings . - The

Court of Tax Appeals shall be a court of record and shall

have a seal which shall be judicially noticed. It shall

prescribe the form of its writs and other processes. It shall

have the power to promulgate rules and regulations for

the conduct of the business of the Court, and as may be

needful

for

the

uniformity

of

decisions

within

its

jurisdiction as conferred by law, but such proceedings

shall

not

be

governed strictly by technical rules of

evidence.

Section 9. Fees . - The Court shall fix reasonable fees for

the

filing

of

an

appeal,

for certified copies of any

transcript of record, entry or other document, and for

other authorized services rendered by the Court or its

personnel.

Section 10. Power to administer oaths; issue subpoena;

punish for contempt . - The Court shall have the power to

administer oaths, receive evidence, summon witnesses by

subpoena duces tecum,subject in all respects to the

same restrictions and qualifications as applied in judicial

proceedings of a similar nature. The Court shall, in

accordance with Rule seventy-one of the Rules of Court,

have the power to punish for contempt for the same

causes, under the same procedure and with the same

penalties provided therein. (as amended by RA No 9282)

Section 11. Who may appeal; Mode of appeal; effect of

appeal . - Any party adversely affected by a decision,

ruling

or

inaction

of

the

Commissioner

of

Internal

Revenue, the Commissioner of Customs, the Secretary of

Finance, the Secretary of Trade and Industry or the

Secretary

of

Agriculture

or

the

Central

Board

of

Assessment Appeals or the Regional Trial Courts may file

an appeal with the CTA within thirty (30) days after the

receipt of such decision or ruling or after the expiration of

the period fixed by law for action as referred to in Section

7(a)(2) herein.

Appeal shall be made by filing a petition for review under

a procedure analogous to that provided for under Rule 42

of the 1997 Rules of Civil Procedure with the CTA within

thirty (30) days from the receipt of the decision or ruling

or in the case of inaction as herein provided, from the

expiration of the period fixed by law to act thereon. A

Division of the CTA shall hear the appeal: Provided,

however,That with respect to decisions or rulings of the

Central Board of Assessment Appeals and the Regional

© Compiled by RGL

152 of 201