Supreme Court Court of Appeals Regional Trial Courts MTC, MeTC, MCTC, MTCC Court of Tax Appeals (RA
Regional Trial Courts MTC, MeTC, MCTC, MTCC
1. Exclusive original jurisdiction in petitions for
certiorari, prohibition, and mandamus against the:
a. CA
b. COMELEC
c. COA
d. Sandiganbayan
e. Court of Tax Appeals
2. Concurrent original jurisdiction with the CA in
petitions for certiorari, prohibition, and mandamus
against the:
a. RTC
b. CSC
c. Central Board of Assessment Appeals
d. NLRC
e. Other quasi-judicial agencies
3. Concurrent original jurisdiction with the CA & RTC
in petitions for certiorari, prohibition, and mandamus
against lower courts and bodies and petitions for quo
warranto and habeas corpus.
4. Concurrent original jurisdiction with the RTC in
cases affecting ambassadors, public ministers, and
consuls.
5. Appellate jurisdiction by way petition for review on
certiorari (under rule 45) against:
a. CA
b. Sandiganbayan
c. RTC
d. Cases involving constitutionality of a law or treaty,
international or executive agreement, presidential
decree, proclamation, order, instruction, ordinance,
ore regulation, legality of tax, impost, assessmet, toll
or penalty, jurisdiction of lower courts
e.Court of tax Appeals
6. Exclusive jurisdiction to review, revise, reverse,
modify or affirm on appeal, as the law or rules of
court may provide, final judgments and decrees of
inferior courts as herein provided, in
a.All criminal cases involving offenses for which the
penalty imposed is death or life imprisonment; and
those involving other offenses which, although not so
punished, arose out of the same occurrence or which
may have been committed by the accused on the same
occasion, as that giving rise to the more serious
offense;
Court of Tax Appeals (RA 9282)
1. Exclusive original jurisdiction over
actions for annulment of judgments of
Regional Trial Courts.
2. Concurrent original jurisdiction with the
SC in petitions for certiorari, prohibition,
and mandamus against the:
a. RTC
b. CSC
c. Central Board of Assessment Appeals
d. NLRC
e. Other quasi-judicial agencies
3. Concurrent original jurisdiction with the
SC & RTC in petitions for certiorari,
prohibition, and mandamus against lower
courts and bodies and petitions for quo
warranto and habeas corpus.
4. Exclusive appellate jurisdiction by way of
ordinary appeal from the judgments of the
RTC and Family Courts.
5. Exclusive appellate jurisdiction by way of
petition for review from the judgment of the
RTC rendered in the exercise of its appellate
jurisdiction.
6. Exclusive appellate jurisdiction by way of
petition for review from the decisions,
resolutions orders or awards of the CSC and
other bodies in Rule 43.
7. Decisions of the Office of the
Ombudsman in administrative disciplinary
cases
8. Appellate jurisdiction over decisions of
the MTC in cadastral or land registration
cases pursuant to its delegated jurisdiction.
9. The court of Appeals shall have the power
to try cases and conduct hearings, receive
evidence and perform any and all acts
necessary to resolve factual issues raised in
cases falling within its original and appellate
jurisdiction, including the power to grant
and conduct new trials or Appeals must be
continuous and must be completed within
three (3) months, unless extended by the
CIVIL CASES:
1. In all civil actions in which the
subject of the litigation is incapable of
pecuniary estimation.
2. In all civil actions which involve the
title to, or possession of, real property,
or any interest therein, where the
assessed value of the property
involved exceeds Twenty thousand
pesos (P20,000.00) or for civil actions
in Metro Manila, where such the value
exceeds Fifty thousand pesos
(50,000.00) except actions for forcible
entry into and unlawful detainer.
3. In all actions in admiralty and
maritime jurisdiction where he
demand or claim exceeds P300,000.00
or , in Metro Manila, where such
demand or claim exceeds
P400,000.00.
4. In all matters of probate, both
testate and intestate, where the gross
value of the estate exceeds
P300,000.00 or, in probate matters in
Metro Manila, where such gross value
exceeds P400,000.00.
5. In all actions involving the contract
of marriage and marital relations;
6. In all cases not within the exclusive
jurisdiction of any court, tribunal,
person or body exercising jurisdiction
or any court, tribunal, person or body
exercising judicial or quasi-judicial
functions;
7. In all civil actions and special
proceedings falling within the
exclusive original jurisdiction of a
Juvenile and Domestic Relations Court
and of the Courts of Agrarian
Relations as now provided by law.
8. In all other cases in which the
demand, exclusive of interest,
CIVIL CASES:
1. Exclusive original jurisdiction over
civil actions where the value of the
personal property, estate, or amount of
the demand does not exceed P300,000.00
outside Metro Manila or not more than
P400,000.00 inside Metro Manila
exclusive of interest, damages of
whatever kind, attorney's fees, litigation
expenses, and costs, the amount of which
must be specifically alleged: Provided,
That where there are several claims or
causes of action between the same or
different parties, embodied in the same
complaint, the amount of the demand
shall be the totality of the claims in all
the causes of action, irrespective of
whether the causes of action arose out of
the same or different transactions.
2. Exclusive original jurisdiction over
civil actions where the value of the
personal property in controversy does not
exceed P300,000.00 outside Metro
Manila or not more than P400,000.00
inside Metro Manila. If value exceeds,
RTC has jurisdiction.
3. Exclusive original jurisdiction over
probate proceedings, testate and intestate
where the gross value of the estate does
not exceed P300,000.00 outside Metro
Manila or not more than P400,000.00
within Metro Manila.
4. Exclusive original jurisdiction to
grant provisional remedies in proper
cases.
5. Exclusive original jurisdiction in all
civil actions which involve title to, or
possession of, real property, or any
interest therein where the assessed value
of the property or interest therein does
not exceed Twenty thousand pesos
(P20,000.00) or, in civil actions in Metro
Manila, where such assessed value does
not exceed Fifty thousand pesos
(P50,000.00) exclusive of interest,
1. Exclusive appellate jurisdiction to review by
appeal, as herein provided:
a. 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 or other laws administered by the Bureau
of Internal Revenue;
b. Inaction by the Commissioner of Internal
Revenue in cases involving: disputed assessments,
refunds of internal revenue taxes, fees or other
charges, penalties in relations 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 provides a specific period
of action, in which case the inaction shall be
deemed a denial;
c. Decisions, orders or resolutions of the Regional
Trial Courts in local tax cases originally decided
or resolved by them;
d. 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 or other
penalties in relation thereto, or other matters
arising under the Customs Law or other laws
administered by the Bureau of Customs;
e. Decisions of the Central Board of Assessment
Appeals 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 of the Secretary of Finance on
customs cases elevated to him automatically for
review from decisions of the Commissioner of
Customs;
g. Decisions of the Secretary of Trade and
Industry, in the case of nonagricultural 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
b.All cases involving petitions for naturalization or
denaturalization; and
c.All decisions of the Auditor General, if the appellant
is a private person or entity. (RA 5440)
7. Petitions for a Writ of Amparo and Writ of Habeas
Data
Chief Justice damages of whatever kind, attorney's
fees, litigation expenses, and costs or
the value of the property in
controversy exceeds P300,000.00 or,
in such other abovementioned items
exceeds P400,000.00.
1. Concurrent original jurisdiction
with the SC in cases affecting
ambassadors, public ministers, and
consuls.
2. Concurrent original jurisdiction
with the SC & CA in petitions for
certiorari, prohibition, and mandamus
against lower courts and bodies and
petitions for quo warranto and habeas
corpus.
3. Appellate jurisdiction over all cases
decided by Metropolitan Trial Courts,
Municipal Trial Courts, and Municipal
Circuit Trial Courts in their respective
territorial jurisdictions.
4. Special jurisdiction to handle
exclusively criminal cases, juvenile
and domestic relations cases, agrarian
cases, urban land reform cases which
do not fall under the jurisdiction of
quasi-judicial bodies and agencies,
and/or such other special cases as the
Supreme Court may determine in the
interest of a speedy and efficient
administration of justice.
5. Original and exclusive jurisdiction
to hear and decide cases over intra-
corporate controversies (Sec 5.2 of the
Securities Regulation Code (RA 8799)
damages of whatever kind, attorney's
fees, litigation expenses and costs:
Provided, That value of such property
shall be determined by the assessed value
of the adjacent lots.
6. Exclusive original jurisdiction over
cases of forcible entry and unlawful
detainer: Provided, That when, in such
cases, the defendant raises the question
of ownership in his pleadings and the
question of possession cannot be
resolved without deciding the issue of
ownership, the issue of ownership shall
be resolved only to determine the issue
of possession.
1. Delegated Jurisdiction as may be
assigned by the Supreme Court to hear
and determine cadastral or land
registration cases covering lots where
a. no controversy or opposition,
b. contested lots where the value of
which does not exceed One hundred
thousand pesos (P100,000.00),
Such value to be ascertained by the
affidavit of the claimant or by agreement
of the respective claimants if there are
more than one, or from the
corresponding tax declaration of the real
property.
2. Special Jurisdiction in the absence of
all the Regional Trial Judges in a
province or city, any Metropolitan Trial
Judge, Municipal Trial Judge, Municipal
Circuit Trial Judge may hear and decide
petitions for a writ of habeas corpus or
applications for bail in criminal cases in
the province or city where the absent
Regional Trial Judges sit.
impose or not to impose said duties.
2. Jurisdiction over tax collection cases:
1. Exclusive original jurisdiction in tax collection
cases involving final and executory assessments
for taxes, fees, charges and penalties: Provided,
however, That collection cases where the principal
amount of taxes and fees, exclusive of charges and
penalties, claimed is less than One million pesos
(P1,000,000.00) shall be tried by the proper
Municipal Trial Court, Metropolitan Trial Court
and Regional Trial Court.
2. Exclusive appellate jurisdiction in tax collection
cases:
a. Over appeals from the judgments, resolutions or
orders of the Regional Trial Courts in tax
collection cases originally decided by them, in
their respective territorial jurisdiction.
b. Over petitions for review of the judgments,
resolutions or orders of the Regional Trial Courts
in the Exercise of their appellate jurisdiction over
tax collection cases originally decided by the
Metropolitan Trial Courts, Municipal Trial Courts
and Municipal Circuit Trial Courts, in their
respective jurisdiction."
3. Exclusive appellate jurisdiction in criminal
offenses:
a. Over appeals from the judgments, resolutions or
orders of the Regional Trial Courts in tax cases
originally decided by them, in their respected
territorial jurisdiction.
b. Over petitions for review of the judgments,
resolutions or orders of the Regional Trial Courts
in the exercise of their appellate jurisdiction over
tax cases originally decided by the Metropolitan
Trial Courts, Municipal Trial Courts and
Municipal Circuit Trial Courts in their respective
CRIMINAL CASES: CRIMINAL CASES: jurisdiction.

1. Exclusive original jurisdiction in all
criminal cases not within the exclusive
jurisdiction of any court, tribunal or
body, except those now falling under
the exclusive and concurrent
jurisdiction of the Sandiganbayan.
2. Violations of Decree on Intellectual
Property
1. Exclusive original jurisdiction over all
violations of city or municipal
ordinances committed within their
respective territorial jurisdiction.
2. Exclusive original jurisdiction over all
offenses punishable with imprisonment
not exceeding six (6) years irrespective
of the amount of fine, and regardless of
other imposable accessory or other
penalties, including the civil liability
arising from such offenses or predicated
thereon, irrespective of kind, nature,
value, or amount thereof
4. Jurisdiction over cases involving criminal
offenses as herein provided:
a. Exclusive original jurisdiction over all criminal
offenses arising from violations of the National
Internal Revenue Code or Tariff and Customs
Code and other laws administered by the Bureau
of Internal Revenue or the Bureau of Customs:
Provided, however, That offenses or felonies
mentioned in this paragraph where the principal
amount o taxes and fees, exclusive of charges and
penalties, claimed is less than One million pesos
(P1,000,000.00) or where there is no specified
amount claimed shall be tried by the regular
Courts and the jurisdiction of the CTA shall be
appellate.

3. Dangerous Drugs Cases except 3. Violations of traffic laws rules and

where the offenders are below 16
years and there are Juvenile and
Domestic Relations Courts in the
province
4. Cases on written defamation or libel
regulations.
4. Violations of rental laws
5. Violations of BP 22
6. All other criminal cases w where the
penalty does not exceed 6 months
imprisonment and/or P1,000 fine or both
irrespective of other penalties or civil
liabilities arising therefrom.

7. All offenses involving damage to

property through criminal negligence
where the imposable fine does not
exceed P10,000. (in relation to Art 365 of
RPC)