TABLE 3: Procedure in Criminal Cases

Filing of Criminal Actions must

be approved by the
Commissioner of Internal
Revenue or Commissioner of
Customs

RTC in the exercise of ORIGINAL

Jurisdiction [note: in LOCAL TAX
COLLECTION cases, when the RTC in the exercise of
claim does not exceed 300K APPELLATE Jurisdiction
(400K in MM), the claim should
be filed in MTC

Within 15 days from receipt of Within 15 days from receipt of

adverse decision of RTC, File adverse decision of RTC, File
NOTICE OF APPEAL with the PETITION FOR REVIEW under
CTA DIVISION RULE 43 with CTA EN BANC

Within 15 days from receipt of

Within 15 days from Adverse
Adverse Decision of the CTA
Decision of CTA en banc, File a
Div, File Motion for
PETITION FOR REVIEW ON
Reconsideration or Motion for
CERTIORARI under RULE 45
New Trial with same CTA
with the SUPREME COURT
Division (prerequisite) p486

Within 15 days from Denial of

MR or MNT, File PETITION FOR
REVIEW under RULE 43 with the
CTA EN BANC P483 (CTA en
banc may extend time for filing)

Within 15 days from Adverse

Decision of CTA en banc, File a
PETITION FOR REVIEW ON
CERTIORARI under RULE 45
with the SUPREME COURT