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CTA JURISDICTION CTA EN BANC - Exercising exclusive appellate jurisdiction to review by appeal

(a) D/R on MRs & MNT of CTA (Division) in the exercise of its EAJ over:

(1) Cases arising from administrative agencies Bureau of Internal Revenue, Bureau of Customs, Department of Finance, Department of Trade and Industry, Department of Agriculture;
(2) Local tax cases decided by RTC (original jurisdiction) (3) Tax collection cases decided by RTC (original jurisdiction) involving final and executory assessments for taxes, fees, charges and penalties, where the principal amount of taxes and penalties (less than 1M) (b) D/R/O of RTC in local tax cases decided or resolved by them (EAJ) (c) D/R/O of RTC in tax collection cases decided or resolved by them (EAJ) (d) D/R/O on MRs and MNTs of CTA (Division) (EOJ) over tax collection cases;

(e) D of the Central Board of Assessment Appeals (CBAA) (AJ) over cases involving the assessment and
taxation of real property originally decided by the provincial or city board of assessment appeals; (f) D/R/O on MRs and MNTs of CTA (Division) (EOJ) over cases involving criminal offenses arising from NIRC violations or the Tariff and Customs Code and other laws administered by the BIR and BoC. (g) D/R/O on MRs and MNTs of CTA (Division) (EAJ) over criminal offenses arising from NIRC violations or the Tariff and Customs Code and other laws administered by the BIR and BoC. (h) D/R/O of RTC (EAJ) over criminal offenses arising from NIRC violations or the Tariff and Customs Code and other laws administered by the BIR and BoC.

CTA DIVISION - Exclusive original or appellate jurisdiction to review by appeal


(a) D of CIR in cases involving: (1) disputed assessments, (2) refunds of internal revenue taxes, (3) fees or other charges, (4) penalties in relation thereto, (5) other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue; (b) Inaction by CIR in cases involving:

(1) disputed assessments, (2) refunds of internal revenue taxes, (3) fees or other charges, (4) penalties in relation thereto, (5) 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 or other applicable law provides a specific period for action: i. Provided, that in case of disputed assessments, the inaction of CIR within the 180day-period under Section 228 shall be deemed a denial for purposes of allowing the taxpayer to appeal his case to CTA and does not necessarily constitute a formal decision of CIR on the tax case; ii. Provided, further, that should the taxpayer opt to await the final decision of CIR on the disputed assessments beyond the 180day-period abovementioned, the taxpayer may appeal such final decision to the Court under Section 3(a), Rule 8 of these Rules; iii. Provided, still further, that in the case of claims for refund of taxes erroneously or illegally collected, the taxpayer must file a petition for review with the Court prior to the expiration of the 2-year period under Section 229 of the National Internal Revenue Code; (c) D/R/O of RTC in local tax cases decided or resolved by them (EOJ) (d) D of the Commissioner of Customs in cases involving: (1) liability for customs duties, fees or other money charges, (2) seizure, detention or release of property affected, (3) fines, forfeitures of other penalties in relation thereto, (4) other matters arising under the Customs Law or other laws administered by the Bureau of Customs; (e) D of the Secretary of Finance on customs cases elevated for automatic review from decisions of the Commissioner of Customs adverse to the Government under Section 2315 of the Tariff and Customs Code; (f) D of: (1) Secretary of Trade and Industry nonagricultural product, commodity or article, (2) Secretary of Agriculture, 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 impose or not to impose said duties;

Exclusive jurisdiction over cases involving criminal offenses, to wit:


(a) OJ over all criminal offenses arising from (1) violations of the National internal Revenue Code (2) violations of Tariff and Customs Code (3) violations of other laws administered by the Bureau of Internal Revenue of the Bureau of Customs, where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is 1M or MORE (b) AJ over appeals from the judgments, resolutions or orders of RTC (OJ) in criminal offenses arising from: (1) violations of the National internal Revenue Code (2) violations of Tariff and Customs Code (3) violations of other laws administered by the Bureau of Internal Revenue of the Bureau of Customs, where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is less than 1M or NO SPECIFIED AMOUT IS CLAIMED

Exclusive jurisdiction over tax collections cases, to wit:


(a) OJ in tax collection cases involving final and executory assessments for taxes, fees, charges and penalties, where the principal amount of taxes and fees, exclusive of charges and penalties, is 1M or MORE. (c) AJ over appeals from the J/R/O of RTC in tax collection cases originally decided by them within their respective territorial jurisdiction.