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Court of Tax Appeals: by Anna Alyssa J. Robledo
Court of Tax Appeals: by Anna Alyssa J. Robledo
Court of Tax Appeals: by Anna Alyssa J. Robledo
(RA 1125)
by Anna Alyssa J. Robledo
Report Outline
• INTRODUCTION • EVIDENCE
o Review on jurisdiction of
courts • SUBJECT OF APPEAL
o Nature of the CTA
• TIME TO APPEAL
o Powers of the CTA
• Criminal cases
o Composition and
Appointment of members • Civil cases
o CTA en banc
o CTA en division
Court Jurisdiction
• BP 129
o MTC
o RTC
o CA
Jurisdiction
MTC 1) Forcible entry and unlawful detainer
Division
Only a simple majority of the justices present is
required to promulgate a resolution or decision
(R.A. 9503, Sec. 2)
Composition and Appointment of
CTA Members
Quorum
Sessions: Decisions:
presence Affirmative
votes
En banc 5 justices 5 justices
RULING:
• CTA en banc
– within 15 days (petition for review via Rule 43)
* Institution of the criminal action shall interrupt the
running of the period of prescription
Finding of fact of CTA not
reviewable
• Considered as an expert on the
subject, unless there has been an
abuse or improvident exercise of
authority
• Exception: if supplied by substantial
evidence or there is a showing of
gross error or abuse on part of CTA
Remedies of the party affected
by the CTA decision
• CTA in division (ruling, order or decision)
File a Motion for Reconsideration or New Trial
before the same division within 15 days from
notice
• CTA en banc
File with the Supreme Court a verified petition for
review on certiorari within 15 days via Rule 45
GENERAL RULE:
Once a decision becomes final and
executory, it cannot be altered or
modified.
EXCEPTIONS:
1. In some cases where facts or events transpire
after a decision has become executory, which
acts constitute a supervening cause rending
the final judgment unenforceable
2. The execution of the final judgment becomes
impossible or unjust
Pag sinabi na wala na talaga,
wala na talaga.
Final and executory na yan.
EXCEPTIONS?
Thank you!