REQUISITE BEFORE SANDIGANBAYAN MAY

ACQUIRE JURISDICTION OVER A CASE

-offense committed by public officials with a
salary grade of 27 in relation to their office

Public official
Salary grade of 27
Offense committed

DISTRIBUTION OF THE DIVISIONS OF THE

COURT OF APPEALS IN THE PHILIPPINES
There are five (5) District Court of
Appeals. The first three (3) divisions shall be in
Manila, which is organized for Northern,
Central, and Southern Luzon. The fourth
division shall be in Cebu City for cases coming
from Visayas. Lastly, the fifth division shall be in
Cagayan de Oro for cases coming from
Mindanao.

2. Decisions of the Commissioner of

Customs in cases involving liability for custom
duties, fess, or other money charges; seizures,
detentions o release of property affected; fines,
forfeitures or other penalties imposed in
relation thereto; or to maters arising under the
Custom Law or other law or part of law
administered by the Bureau of Customs
3. Decisions of the Decretary of Finance,
such as in the imposition of dumping or
countervailing duty, and in automatic review,
cases where such decision of the Secretary of
Finance is adverse to the taxpayer.
(from photocopy na binigay ni sir; read page 2831 for further reading haha)

HIERARCHY OF COURTS IN THE PHILIPPINES

SC

CASES COGNIZABLE BY THE COURT OF TAX

APPEALS
The Court of Tax Appelas has exclusive
appellate jurisdiction over appeals from the
decision of the Commissioner on Internal
Revenue and the Commissioner of Customs on
civil and criminal tax cases filed by private
persons. It has authority to review by appeal
the following:
1. Decisions of the commissioner of the
Internal Revenue in cases involving disputed
assessment, refunds of internal revenue taxes,
fees, or other charges, penalties imposed in
relation thereto, or other matters arising under
the National Revenue Code or other law or part
of the administered by BIR.

CTA CA SB

RTC SDC

MTC SCC
MTCC
MCTC
MeTC