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CTA has jurisdiction over a special civil action for certiorari questioning an
interlocutory order of the RTC in a local tax case. CTA has original jurisdiction over a
petition for certiorari assailing the DOJ resolution in a preliminary investigation
involving tax and tariff offenses. CA's original jurisdiction over a petition for
certiorari assailing the DOJ resolution in a preliminary investigation involving tax
and tariff offenses was necessarily transferred to the CTA and that such petition
shall be governed by Rule 65 of the Rules of Court, as amended. Accordingly, it is
the CTA, not the CA, which has jurisdiction over the petition for certiorari assailing
the DOJ resolution of dismissal of the BOC's complaint-affidavit against private
respondents for violation of the TCCR. (BOC vs THE HONORABLE AGNES VST
DEVANADERA, ACTING SECRETARY, DEPARTMENT OF JUSTICE, et.al G.R.
No. 193253, September 08, 2015)
CTA has exclusive appellate jurisdiction over tax collection cases originally
decided by the RTC
CTA has exclusive appellate jurisdiction over tax collection cases originally decided
by the RTC. Court of Appeals has no jurisdiction over tax collection cases originally
decided by RTC; hence, it cannot perform any action on the same except to order its
dismissal. Therefore, the CA must dismiss the case and not merely refer the case to
CTA under the guise of furthering the interests of substantial justice. (MITSUBISHI
MOTORS PHILIPPINES CORPORATION VS BOC GR 209830 JUNE 17 2015)
CTA has no assessment powers but it may determine the proper category
of tax that the taxpayer must pay
In an action for the refund of taxes allegedly erroneously paid, CTA may determine
whether there are taxes that should have been paid in lieu of the taxes paid.
Determining the proper category of tax that should have been paid is not an
assessment. It is incidental to determining whether there should be a refund.
CTA has no assessment powers. In stating that petitioners transactions are subject
to capital gains tax, however, the CTA was not making an assessment. It was merely
determining the proper category of tax that petitioner should have paid;
The determination of the proper category of tax that petitioner should have paid is
an incidental matter necessary for the resolution of the principal issue, which is
whether petitioner was entitled to a refund. (SMI-ED Philippine Technology,
Inc. Vs. CIR G.R. No. 175410 November 12, 2014)
CTA Division has jurisdiction to review the decision of the RTC which
concerns a petition for declaratory relief involving real property taxes
CTA has jurisdiction over decisions, orders or resolutions of the RTC in local tax
cases, to wit: Decisions, orders or resolutions of the Regional Trial Courts in local
tax cases originally decided or resolved by them in the exercise of their original
or appellate jurisdiction (National Power Corporation Vs. Municipal
Government of Navotas, et al. G.R. No. 192300 November 24, 2014)