TAX II

JURISDICTION over cases of

REAL PROPERTY ORIGINALLY
decided by LBAA;

Expanded Jurisdiction of the CTA

(AM No. 05-11-07-CTA) Rule 4, Sec. 2

6. D , R or O on MR/ MFNT of
CTA Division in the exercise
of
EXCLUSIVE
ORIGINAL
JURISDICTION
over
cases
involving
CRIMINAL
OFFENSES ARISING FROM
VIOLATIONS OF NIRC or TCC
and other laws administered
by the BIR or BOC;

Following cases are within

the
exclusive
APPELLATE
jurisdiction of CTA EN BANC
( To REVIEW BY APPEAL):
(DD
1. Decisions or Resolutions
on MR or MFNT of CTA
Divisions in the exercise of its
EXCLUSIVE
APPELLATE
JURISDICTION OVER: ( CLT)
a. Cases arising from
administrative agencies;
b. Local taxes cases
decided by the RTC in its
ORIGINAL JURISDICTION;
c. TAX collection cases
decided by RTC in exercise of
ORIGINAL
JURISDICTION
involving final and executory
assessment for taxes, fees,
charges
and
penalties;
principal amount of such is
LESS THAN 1 MILLION;

7. D, R or O on MR/ MFNT of
CTA
DivisionEXCLUSIVE
APPELLATE
over CRIMINAL
OFFENSES (preceding);
8. D , R
APPELLATE
offenses

9.
EXCLUSIVE
ORIGINAL
JURISDICTION
over
CRIMINAL CASES ARISING
FROM VIOLATIONS OF NIRC,
TCC
or
other
laws
administered by the BIR/
BOC ( same with TAX
COLLECTION CASES) where
the principal amount of
taxes and penalties involved
1 million or MORE.

2. D, R or Orders of RTC in
LOCAL TAX CASES in the
exercise
of
APPELLATE
JURISDICTION;
3. D, R or O of RTC in TAX
COLLECTION CASES decided/
resolved by them in the
exercise
of
APPELLATE
Jurisdiction;
4. D , R or O on MOTION FOR
RECON/ NEW TRIAL of the
CTA DIVISION in the exercise
of
EXCLUSIVE
ORIGINAL
JURISDICTION
OVER
TAX
COLLECTION CASES;
5. Decision of CBAA in the
exercise
of
APPELLATE

or O of RTC;
over CRIMINAL

SEC 3 (a):
Cases
within
EXCLUSIVE
APPELLATE JURISDICTION OF
CTA DIVISION ( to review by
appeal):
1. Decisions of the CIR:
a.
cases
involving
Disputed assessment, refunds
of Internal revenue taxes, fees
or other charges, penalties in re
thereto;
b. other matters arising
from NIRC or other laws
administered by the BIR;