Article 155p. 155

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

Division, shall act upon the motion. However, if the

motion for inhibition is based on a discretionary ground,

the Court shall refer the motion to the justice involved for

his appropriate action. (n)

RULE 3 PLACE OF OFFICE, SEAL AND OFFICE

HOURS

SECTION 1. Place of office. – The Court shall have its

principal office in Metro Manila. RCTA, Rule 3, sec. 1a)

SEC. 2. Court seal. – The seal of the Court shall be circular

in form and shall be of the usual size. It shall bear, in its

center, a design of the coat of arms of the Republic of the

Philippines

with

the

words

“BATAS

AT

BAYAN”

immediately

underneath

the

design.

On

the

upper

margin running from left to right are the words “COURT

OF TAX APPEALS,” and on its lower margin the words

“REPUBLIKA NG PILIPINAS.” (RCTA, Rule 2, sec. 1a)

SEC. 3. Seal, where affixed. – The seal of the Court shall be

affixed to all summons, subpoena, notices, decisions,

orders or resolutions, certified copies of official records

and such other papers that the Court may require to be

sealed. (n)

SEC. 4. Office hours. – The Office of the Clerk of Court

shall

be

open

for

the

transaction

of

business

and

receiving petitions, complaints, pleadings, motions, and

other papers, during the hours from eight o’clock in the

morning

to

four-thirty

o’clock

in

the

afternoon

on

Mondays to Fridays, except on such days as may be

designated

by

law

or

executive

proclamation

as

non-working official holidays. (RCTA, Rule 3, sec. 3a)

RULE 4 JURISDICTION OF THE COURT

SECTION 1. Jurisdiction of the Court. – The Court shall

exercise exclusive original jurisdiction over or appellate

jurisdiction to review by appeal the cases specified in

Republic Act No. 1125, Section 7, as amended by Republic

Act No. 9282, Section 7. (n)

SEC. 2. Cases within the jurisdiction of the Court en banc.

– The Court en banc shall exercise exclusive appellate

jurisdiction to review by appeal the following:

(a)

Decisions

or

resolutions

on

motions

for

reconsideration or new trial of the Court in Divisions in

the exercise of its exclusive appellate jurisdiction over:

(1) Cases arising from administrative agencies – Bureau of

Internal Revenue, Bureau of Customs, Department of

Finance, Department of Trade and Industry, Department

of Agriculture;

(2) Local tax cases decided by the Regional Trial Courts in

the exercise of their original jurisdiction; and

(3) Tax collection cases decided by the Regional Trial

Courts

in

the

exercise

of

their

original

jurisdiction

involving final and executory assessments for taxes, fees,

charges and penalties, where the principal amount of

taxes and penalties claimed is less than one million pesos;

(b) Decisions, resolutions or orders of the Regional Trial

Courts in local tax cases decided or resolved by them in

the exercise of their appellate jurisdiction;

(c) Decisions, resolutions or orders of the Regional Trial

Courts in tax collection cases decided or resolved by them

in the exercise of their appellate jurisdiction;

(d)

Decisions,

resolutions

or

orders

on

motions

for

reconsideration or new trial of the Court in Division in the

exercise of its exclusive original jurisdiction over tax

collection cases;

(e) Decisions of the Central Board of Assessment Appeals

(CBAA) 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;

(f)

Decisions,

resolutions

or

orders

on

motions

for

reconsideration or new trial of the Court in Division in the

exercise of its exclusive original jurisdiction over cases

involving criminal offenses arising from violations of the

National Internal Revenue Code or the Tariff and Customs

Code and other laws administered by the Bureau of

Internal Revenue or Bureau of Customs;

(g)

Decisions,

resolutions

or

orders

on

motions

for

reconsideration or new trial of the Court in Division in the

exercise of its exclusive appellate jurisdiction over criminal

offenses mentioned in the preceding subparagraph; and

(h) Decisions, resolutions or orders of the Regional trial

Courts in the exercise of their appellate jurisdiction over

criminal offenses mentioned in subparagraph (f).

(n)

SEC. 3. Cases within the jurisdiction of the Court in

Divisions. – The Court in Divisions shall exercise:

(a) Exclusive original or appellate jurisdiction to review by

appeal the following:

(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 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, where the National Internal

Revenue Code or other applicable law provides a specific

period for action: Provided, that in case of disputed

assessments, the inaction of the Commissioner of Internal

Revenue

within

the

one hundred eighty day-period

under Section 228 of the National Internal revenue Code

shall be deemed a denial for purposes of allowing the

taxpayer to appeal his case to the Court and does not

necessarily

constitute

a

formal

decision

of

the

Commissioner

of Internal Revenue on the tax case;

Provided, further, that should the taxpayer opt to await

the

final

decision

of

the

Commissioner

of

Internal

Revenue on the disputed assessments beyond the one

hundred

eighty

day-period

abovementioned,

the

taxpayer may appeal such final decision to the Court

under Section 3(a), Rule 8 of these Rules; and Provided,

still further, that in the case of claims for refund of taxes

erroneously or illegally collected, the taxpayer must file a

petition for review with the Court prior to the expiration of

the two-year period under Section 229 of the National

Internal Revenue Code;

(3) Decisions, resolutions or orders of the Regional Trial

Courts in local tax cases decided or resolved by them in

the exercise of their original 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 of 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 Secretary of Finance on customs

cases elevated to him automatically for review from

decisions of the Commissioner of Customs adverse to the

Government under Section 2315 of the Tariff and Customs

Code; and

(6) 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) Exclusive jurisdiction over cases involving criminal

offenses, to wit:

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