BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

BRIEF BACKGROUND The Constitution The Constitution of the Philippines ordains that judicial power shall be vested in one Supreme Court and such lower courts as may be established by law. [Section 1, Art. VIII, 1987 Constitution). The Law Under Philippine laws [Judiciary Reorganization Act of 1980 (Batas Pambansa Bilang 129) which took effect on January 18, 1983 and other laws] the Philippine judicial system consists of the following courts: Lower Courts I. Municipal Trial Courts and Municipal Circuit Trial Courts Every municipality in the Philippines has its own Municipal Trial Court. It is referred to as such if it covers only one municipality; otherwise, it is called Municipal Circuit Trial Court if it covers two or more municipalities. II. Metropolitan Trial Courts and Municipal Trial Courts in Cities Municipal Trial Courts in the towns and cities in the Metropolitan Manila area, as distinguished from the other political subdivisions in the Philippines, are referred to as Metropolitan Trial Courts. In cities outside Metropolitan Manila, the equivalent of the Municipal Trial Courts are referred to as Municipal Trial Courts in Cities. III. Regional Trial Courts Regional Trial Courts were established among the thirteen regions in the Philippines consisting of Regions I to XII and the National Capital Region (NCR). There are as many Regional Trial Courts in each region as the law mandates. IV. Shari'a Courts Equivalent to the Regional Trial Courts in rank are the Shari'a District Courts which were established in certain specified provinces in Mindanao where the Muslim Code on Personal Laws is being enforced. Equivalent to the Municipal Circuit Trial Courts are the Shari'a Circuit

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

Courts which were established in certain municipalities in Mindanao. There are five Shari'a District Courts and fifty one Shari'a Circuit Courts in existence. V. Court of Tax Appeals A special court, the Court of Tax Appeals, composed of a Presiding Judge and two Associate Judges, is vested with the exclusive appellate jurisdiction over appeals from the decisions of the Commissioner of Internal Revenue and the Commissioner of Customs on certain specific issues. VI. Sandiganbayan A special court, the Sandiganbayan, composed of a Presiding Justice and eight Associate Justices, has exclusive jurisdiction over violations of the Anti-Graft and Corrupt Practices Act [Republic Act No. 3019], the Unexplained Wealth Act [Republic Act No. 1379] and other crimes or felonies committed by public officials and employees in relation to their office, including those employees in government-owned or controlled corporations. VII. Court of Appeals The Court of Appeals, composed of one Presiding Justice and sixty eight Associate Justices is vested with jurisdiction over appeals from the decisions of the Regional Trial Courts and certain quasi-judicial agencies, boards or commissions. The Highest Court - Supreme Court The Supreme Court is the highest Court in the Philippines. There is only one Supreme Court composed of one Chief Justice and fourteen Associate Justices. It is the final arbiter of any and all judicial issues. When so deciding, it may sit en banc or in divisions of three, five or seven members.

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

JUDICIAL HIERARCHY
HIERARCHY OF PHILIPPINE COURTS
SUPREME COURT I I ______________________________________________ I I Court of Appeals Sandigan Bayan I I _______________________________________________I I I I Court of Regional Sharia Tax Appeals Trial Courts District Courts I I I I I Sharia I Circuit Courts _______________________ I I I I_____________ Municipal Trial Courts I I I_____________ Municipal Trial Courts in Cities I I I_____________ Municipal Circuit Trial Courts I I I_____________ Metropolitan Trial Courts

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

The Regular Courts The following are the regular courts in the Philippines:
o o o o o o o

Supreme Court Court of Appeals Regional Trial Courts Metropolitan Trial Courts Municipal Trial Courts in Cities Municipal Trial Courts Municipal Circuit Trial Courts The Special Courts The following are the special courts in the Philippines:

o o o o

Sandiganbayan Court of Tax Appeals Shari'a District Courts Shari'a Circuit CourtsIATE The Collegiate Courts

The following are the collegiate courts in the Philippines:

o o o o

Supreme Court Court of Appeals Sandiganbayan Court of Tax Appeals The Lower Courts The following are the lower courts in the Philippines:

o o o o o o o o o o

Court of Appeals Sandiganbayan Court of Tax Appeals Regional Trial Courts Metropolitan Trial Courts Municipal Trial Courts in Cities Municipal Trial Courts Municipal Circuit Trial Courts Shari'a District Courts Shari'a Circuit Courts

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

THE SUPREME COURT OF THE PHILIPPINES

The Constitution of the Philippines vests judicial power in one Supreme Court and such lower courts as may be established by law. [Section 1, Art. VIII,
1987 Constitution).

The Supreme Court is composed of one Chief Justice and fourteen Associate Justices, all of whom are appointed by the President from a list of recommendees presented by the Judicial and Bar Council. The members of the Supreme Court serve during good behavior until they reach the age of 70 or unless removed by impeachment for any of the grounds provided by the Constitution. The Court sits either en banc or in divisions of three, five or seven members. PROCEDURE IN THE SUPREME COURT [CIVIL]
RULE 56-A ORIGINAL CASES RULE 56-B APPEALED CASES

PROCEDURE IN THE SUPREME COURT [CRIMINAL]

RULE 125 - PROCEDURE IN THE SUPREME COURT

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

THE COURT OF APPEALS OF THE PHILIPPINES The Court of Appeals was established under Batas Pambansa Bilang 129 known as "The Judiciary Reorganization Act of 1980". The Court is composed of one Presiding Justice and sixty eight (68) Associate Justices. They are all appointed by the President. The Court sits by divisions, each division being composed of three members. The Court may sit en banc for the purpose of exercising administrative, ceremonial or other non-adjudicatory functions.
AN ACT EXPANDING THE JURISDICTION OF THE COURT OF APPEALS, AMENDING FOR THE PURPOSE SECTION NINE OF BATAS PAMBANSA BLG. 129, AS AMENDED, KNOWN AS THE JUDICIARY REORGANIZATION ACT OF 1980 Republic Act No. 7902

AN ACT CREATING ADDITIONAL DIVISIONS IN THE COURT OF APPEALS, INCREASING THE NUMBER OF COURT OF APPEALS JUSTICES FROM FIFTY-ONE (51) TO SIXTY-NINE (69), AMENDING FOR THE PURPOSE BATAS PAMBANSA BILANG 129, AS AMENDED OTHERWISE KNOWN AS THE JUDICIARY REORGANIZATION ACT OF 1980, APPROPRIATING FUNDS THEREFOR, AND FOR OTHER PURPOSES Republic Act No. 8246

1999 INTERNAL RULES OF THE COURT OF APPEALS

PROCEDURE IN THE COURT OF APPEALS [CIVIL]

RULE 44 - ORDINARY APPEALED CASES RULE 45 - APPEAL BY CERTIORARI TO THE SUPREME COURT RULE 46 - ORIGINAL CASES RULE 47 - ANNULMENT OF JUDGMENTS OR FINAL ORDERS AND RESOLUTIONS RULE 48 - PRELIMINARY CONFERENCE RULE 49 - ORAL ARGUMENT RULE 50 - DISMISSAL OF APPEAL

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

RULE 51 - JUDGMENT RULE 52 - MOTION FOR RECONSIDERATION RULE 53 - NEW TRIAL RULE 54 - INTERNAL BUSINESS RULE 55 - PUBLICATION OF JUDGMENTS AND FINAL RESOLUTION

PROCEDURE IN THE COURT OF APPEALS [CRIMINAL]

RULE 124 - PROCEDURE IN THE COURT OF APPEALS

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

THE SANDIGANBAYAN The Sandiganbayan is a special court which was established under Presidential Decree No. 1606. Its rank is equivalent to the Court of Appeals. The Sandiganbayan shall sit in five (5) divisions of three justices each. The five (5) may sit at the same time. The first three divisions shall be stationed in the Metro Manila area, the fourth division shall be in Cebu City for cases coming from the Visayas region, and the fifth division shall be in Cagayan de Oro City for cases coming from the Mindanao region. Three Justices shall constitute a quorum for sessions in divisions: Provided, That when the required quorum for the particular division cannot be had due to the legal disqualification or temporary disability of a Justice or of a vacancy occurring therein, the Presiding Justice may designate an Associate Justice of the Court, to be determined by strict rotation on the basis of the reverse order of precedence, to sit as a special member of said division with all the rights and prerogatives of a regular member of said division in the trial and determination of a case or cases assigned thereto, unless the operation of the court will be prejudiced thereby, in which case, the President shall, upon the recommendation of the Presiding Justice, designate any Justice or Justices of the Court of Appeals to sit temporarily therein. Read further the full text of the following laws:
AN ACT TO STRENGTHEN THE FUNCTIONAL AND STRUCTURAL ORGANIZATION OF THE SANDIGANBAYAN, AMENDING FOR THAT PURPOSE PRESIDENTIAL DECREE NO. 1606, AS AMENDED Republic Act No. 7975 AN ACT FURTHER DEFINING THE JURISDICTION OF THE SANDIGANBAYAN, AMENDING FOR THE PURPOSE P. D. NO. 1606, AS AMENDED, PROVIDING FUNDS THEREFOR, AND FOR OTHER PURPOSES Republic Act No. 8249 THE OMBUDSMAN ACT OF 1989 Republic Act No. 6770

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

Philippine Laws Against Graft and Corruption [A Comprehensive Compilation]

THE OMBUDSMAN ACT OF 1989 Republic Act No. 6770. AN ACT FURTHER DEFINING THE JURISDICTION OF THE SANDIGANBAYAN, AMENDING FOR THE PURPOSE P. D. NO. 1606, AS AMENDED, PROVIDING FUNDS .THEREFOR, AND FOR OTHER PURPOSES.. Republic Act No. 8249. AN ACT TO STRENGTHEN THE FUNCTIONAL AND STRUCTURAL ORGANIZATION OF THE SANDIGANBAYAN, AMENDING FOR THAT PURPOSE PRESIDENTIAL DECREE NO. 1606, AS AMENDED Republic Act No. 7975. ANTI-GRAFT & CORRUPT PRACTICES ACT Republic Act No. 3019. AN ACT AMENDING SECTIONS EIGHT, NINE, TEN, ELEVEN, AND THIRTEEN OF REPUBLIC ACT NUMBERED THIRTY HUNDRED AND NINETEEN, OTHERWISE KNOWN AS THE ANTIGRAFT AND CORRUPT PRACTICES ACT. Batas Pambansa Bilang 195. AMENDING SECTION 7 OF REPUBLIC ACT NO. 3019, AS AMENDED, OTHERWISE KNOWN AS THE ANTI-GRAFT AND CORRUPT PRACTICES ACT Presidential Decree No. 677 CODE OF CONDUCT & ETHICAL STANDARDS FOR PUBLIC OFFICIALS AND EMPLOYEES Republic Act No. 6713 AN ACT DEFINING AND PENALIZING THE CRIME OF PLUNDER Republic Act No. 7080 AN ACT DECLARING FORFEITURE IN FAVOR OF THE STATE ANY PROPERTY FOUND TO HAVE BEEN UNLAWFULLY ACQUIRED BY ANY PUBLIC OFFICER OR EMPLOYEE AND PROVIDING FOR THE PROCEEDINGS THEREFOR Republic Act No. 1379 GRANTING IMMUNITY FROM PROSECUTION TO GIVERS OF BRIBES AND OTHER GIFTS AND TO THEIR ACCOMPLICES IN BRIBERY AND OTHER GRAFT CASES AGAINST PUBLIC OFFICERS Presidential Decree No. 749 CITIZEN'S COUNSELOR ACT OF 1969 AN ACT TO PROMOTE HIGHER STANDARDS OF EFFICIENCY AND JUSTICE IN THE ADMINISTRATION OF LAWS AS WELL AS TO BETTER SECURE THE RIGHT OF THE PEOPLE TO PETITION THE GOVERNMENT FOR REDRESS OF GRIEVANCES, CREATING THEREFOR THE OFFICE OF THE CITIZEN'S COUNSELOR Republic Act No. 6028 AMENDING CERTAIN RULES ON DISCIPLINE OF GOVERNMENT OFFICIALS AND EMPLOYEES Presidential Decree No. 6 MAKING IT PUNISHABLE FOR PUBLIC OFFICIALS AND EMPLOYEES TO RECEIVE, AND FOR PRIVATE PERSONS TO GIVE GIFTS ON ANY OCCASION, INCLUDING CHRISTMAS Presidential Decree No. 46

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

PRESIDENT JOSEPH E. ESTRADA'S DECLARATION OF WAR AGAINST GRAFT AND CORRUPTION Proclamation No. 189 PRESCRIBING A CODE OF CONDUCT FOR RELATIVES AND CLOSE PERSONAL RELATIONS OF THE PRESIDENT, VICE PRESIDENT AND MEMBERS OF THE CABINET Executive Order No. 317 CREATING THE PRESIDENTIAL ANTI-GRAFT COMMISSION AND PROVIDING FOR ITS POWERS, DUTIES AND FUNCTIONS AND FOR OTHER PURPOSES Executive Order No. 12 NOTE: Executive Order No. 12 repealed Executive Order No. 268 (below) CREATING THE NATIONAL ANTI-CORRUPTION COMMISSION AND ABOLISHING THE PRESIDENTIAL COMMISSION AGAINST GRAFT AND CORRUPTION CREATED UNDER EXECUTIVE ORDER 151, S. 1994, AS AMENDED Executive Order No. 268

AMENDING EXECUTIVE ORDER NO. 12 DATED 16 APRIL 2001 ENTITLED "CREATING THE PRESIDENTIAL ANTI-GRAFT COMMISSION AND PROVIDING FOR ITS POWERS, DUTIES, AND FUNCTIONS AND FOR OTHER PURPOSES" Executive Order No. 327 AMENDING EXECUTIVE ORDER NO. 531, SERIES OF 2006, TO FURTHER STRENGTHEN THE PRESIDENTIAL ANTI-GRAFT COMMISSION Executive Order No. 531-A AN ACT PRESCRIBING THE PERIOD WITHIN WHICH A DENOUNCED PUBLIC OFFICER MAY BRING ACTION AGAINST AN INFORMANT OR WITNESS WHO GAVE FALSE OR MALICIOUS TESTIMONY AMENDING FOR THE PURPOSE SECTION TWO OF PRESIDENTIAL DECREE NUMBERED SEVEN HUNDRED FORTY-NINE, "GRANTING IMMUNITY FROM PROSECUTION TO GIVERS OF BRIBES AND OTHER GIFTS AND TO THEIR ACCOMPLICES IN BRIBERY AND OTHER GRAFT CASES AGAINST PUBLIC OFFICERS." Batas Pambansa Bilang 242

CIVIL SERVICE DECREE OF THE PHILIPPINES Presidential Decree No. 807 .CRIMES COMMITTED BY PUBLIC OFFICERS UNDER THE REVISED PENAL CODE

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

THE COURT OF TAX APPEALS OF THE PHILIPPINES The Court of Tax Appeals was created under Republic Act No. 1125. It is a special court of limited jurisdiction. Republic Act No. 9282 expanded the jurisdiction of the Court of Tax Appeals, elevating its rank to the level of a collegiate court with special jurisdiction and enlarging its membership. The Court of Tax Appeals (CTA) is now of the same level as the Court of Appeals, possessing all the inherent powers of a Court of Justice, and shall consist of a Presiding Justice and five (5) Associate Justices. The incumbent Presiding Judge and Associate Judges shall continue in office and bear the new titles of Presiding Justice and Associate Justices. The Presiding Justice and the most Senior Associate Justice shall serve as chairmen of the two (2) Divisions. The additional three (3) Justices and succeeding members of the Court shall be appointed by the President upon nomination by the Judicial and Bar Council. The Presiding Justice shall be so designated in his appointment, and the Associate Justices shall have precedence according to the date of their respective appointments, or when the appointments of two (2) or more of them shall bear the same date, according to the order in which their appointments were issued by the President. They shall have the same qualifications, rank, category, salary, emoluments and other privileges, be subject to the same inhibitions and disqualifications, and enjoy the same retirements and other benefits as those provided for under existing laws for the Presiding Justice and Associate Justices of the Court of Appeals. The Presiding Justice and Associate Justices shall hold office during good behavior, until they reach the age of seventy (70), or become incapacitated to discharge the duties of their office, unless sooner removed for the same causes and in the same manner provided by law for members of the judiciary of equivalent rank." The CTA may sit en banc or in two (2) Divisions, each Division consisting of three (3) Justices. Four (4) Justices shall constitute a quorum for sessions en banc and two (2) Justices for sessions of a Division: Provided, That when the required quorum cannot be constituted due to any vacancy, disqualification, inhibition, disability, or any other lawful cause, the Presiding Justice shall designate any Justice of other Divisions of the Court to sit temporarily therein.

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

The affirmative votes of four (4) members of the Court en banc or two (2) members of a Division, as the case may be, shall be necessary for the rendition of a decision or resolution. The CTA shall have a Clerk of Court and three (3) Division Clerks of Court who shall be appointed by the Supreme Court. No person shall be appointed Clerk of Court or Division Clerk of Court unless he is duly authorized to practice law in the Philippines. The Clerk of Court and Division Clerks of Court shall exercise the same powers and perform the same duties in regard to all matters within the Courts jurisdiction, as are exercised and performed by the Clerk of Court and Division Clerks of Court of the Court of Appeals, in so far as the same may be applicable or analogous; and in the exercise of those powers and the performance of those duties they shall be under the direction of the Court. The Clerk of Court and the Division Clerks of Court shall have the same rank, privileges, salary, emoluments, retirement and other benefits as those provided for the Clerk of Court and Division Clerks of Court of the Court of Appeals, respectively. No Justice or other officer or employee of the CTA shall intervene, directly or indirectly, in the management or control of any private enterprise which in any way may be affected by the functions of the Court. Justices of the Court shall be disqualified from sitting in any case on the same grounds provided under Rule one hundred thirty-seven of the Rules of Court for the disqualification of judicial officers. No person who has once served in the Court in a permanent capacity, either as Presiding Justice or as Associate Justice thereof, shall be qualified to practice as counsel before the Court for a period of one (1) year from his retirement or resignation. The CTA shall have its principal office in Metro Manila and shall hold hearings at such time and place as it may, by order in writing, designate. The CTA shall exercise jurisdiction as follows:chan robles virtual law library a. Exclusive appellate jurisdiction to review by appeal, as herein provided: 1. 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; 2. 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

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

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; 3. 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; 4. 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; 5. 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; 6. Decisions of the Secretary of Finance on customs cases elevated to him automatically for review from decisions of the Commissioner of Customs which are adverse to the Government under Section 2315 of the Tariff and Customs Code; 7. 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 impose or not to impose said duties. b. Jurisdiction over cases involving criminal offenses as herein provided: 1. 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. Any provision of law or the Rules of Court to the contrary notwithstanding, the criminal action and the corresponding civil action for the recovery of civil liability for taxes and penalties shall at all times be simultaneously instituted with, and jointly determined in the same

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

proceeding by the CTA, the filing of the criminal action being deemed to necessarily carry with it the filing of the civil action, and no right to reserve the filling of such civil action separately from the criminal action will be recognized. 2. 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 jurisdiction. c. Jurisdiction over tax collection cases as herein provided: 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. The Court shall have the power to administer oaths, receive evidence, summon witnesses by subpoena duces tecum, subject in all respects to the same restrictions and qualifications as applied in judicial proceedings of a similar nature. The Court shall, in accordance with Rule seventy-one of the Rules of Court, have the power to punish for contempt for the same causes, under the same procedure and with the same penalties provided therein.

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

Who May Appeal; Mode of Appeal; Effect of Appeal. Any party adversely affected by a decision, ruling or inaction of the Commissioner of Internal Revenue, the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry or the Secretary of Agriculture or the Central Board of Assessment Appeals or the Regional Trial Courts may file an appeal with the CTA within thirty (30) days after the receipt of such decision or ruling or after the expiration of the period fixed by law for action as referred to in Section 7(a)(2) herein. Appeal shall be made by filing a petition for review under a procedure analogous to that provided for under Rule 42 of the 1997 Rules of Civil Procedure with the CTA within thirty (30) days from the receipt of the decision or ruling or in the case of inaction as herein provided, from the expiration of the period fixed by law to act thereon. A Division of the CTA shall hear the appeal: Provided, however, That with respect to decisions or rulings of the Central Board of Assessment Appeals and the Regional Trial Court in the exercise of its appellate jurisdiction appeal shall be made by filing a petition for review under a procedure analogous to that provided for under rule 43 of the 1997 Rules of Civil Procedure with the CTA, which shall hear the case en banc. All other cases involving rulings, orders or decisions filed with the CTA as provided for in Section 7 shall be raffled to its Divisions. A party adversely affected by a ruling, order or decision of a Division of the CTA may file a motion for reconsideration of new trial before the same Division of the CTA within fifteen (15) days from notice thereof: Provide, however, That in criminal cases, the general rule applicable in regular Courts on matters of prosecution and appeal shall likewise apply. No appeal taken to the CTA from the decision of the Commissioner of Internal Revenue or the Commissioner of Customs or the Regional Trial Court, provincial, city or municipal treasurer or the Secretary of Finance, the Secretary of Trade and Industry and Secretary of Agriculture, as the case may be shall suspend the payment, levy, distraint, and/or sale of any property of the taxpayer for the satisfaction of his tax liability as provided by existing law: Provided, however, That when in the opinion of the Court the collection by the aforementioned government agencies may jeopardize the interest of the Government and/or the taxpayer the Court any stage of the proceeding may suspend the said collection and require the taxpayer either to deposit the amount claimed or to file a surety bond for not more than double the amount with the Court. In criminal and collection cases covered respectively by Section 7(b) and (c) of this Act, the Government may directly file the said cases with the CTA covering amounts within its exclusive and original jurisdiction.

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

Appeal to the Court of Tax Appeals En Banc. No civil proceeding involving matter arising under the National Internal Revenue Code, the Tariff and Customs Code or the Local Government Code shall be maintained, except as herein provided, until and unless an appeal has been previously filed with the CTA and disposed of in accordance with the provisions of this Act. A party adversely affected by a resolution of a Division of the CTA on a motion for reconsideration or new trial, may file a petition for review with the CTA en banc.

PROCEDURE IN APPEALS [CIVIL]

RULE 43 -

APPEALS FROM THE COURT OF TAX APPEALS AND QUASI-JUDICIAL AGENCIES

Republic Act No. 9282 AN ACT EXPANDING THE JURISDICTION OF THE COURT OF TAX APPEALS (CTA), ELEVATING ITS RANK TO THE LEVEL OF A COLLEGIATE COURT WITH SPECIAL JURISDICTION AND ENLARGING ITS MEMBERSHIP, AMENDING FOR THE PURPOSE CERTAIN SECTIONS OR REPUBLIC ACT NO. 1125, AS AMENDED, OTHERWISE KNOWN AS THE LAW CREATING THE COURT OF TAX APPEALS, AND FOR OTHER PURPOSES.

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

THE REGIONAL TRIAL COURTS Regional Trial Courts were established among the thirteen regions in the Philippines consisting of Regions I to XII and the National Capital Region (NCR). There are as many Regional Trial Courts in each region as the law mandates. PROCEDURE IN REGIONAL TRIAL COURTS [CIVIL]
RULE 6 - KINDS OF PLEADINGS RULE 7 - PARTS OF A PLEADING RULE 8 - MANNER OF MAKING ALLEGATIONS IN PLEADINGS RULE 9 - EFFECT OF FAILURE TO PLEAD RULE 10 - AMENDED AND SUPPLEMENTAL PLEADINGS RULE 11 - WHEN TO FILE RESPONSIVE PLEADINGS RULE 12 - BILL OF PARTICULARS RULE 13 - FILING AND SERVICE OF PLEADINGS, JUDGMENTS AND OTHER PAPERS RULE 14 - SUMMONS RULE 15 - MOTIONS RULE 16 - MOTION TO DISMISS RULE 17 - DISMISSAL OF ACTIONS RULE 18 - PRE-TRIAL RULE 19 - INTERVENTION RULE 20 - CALENDAR OF CASES RULE 21 - SUBPOENA

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

RULE 22 - COMPUTATION OF TIME RULE 23 - DEPOSITIONS PENDING ACTION RULE 24 - DEPOSITIONS BEFORE ACTION OR PENDING APPEAL RULE 25 - INTERROGATORIES TO PARTIES RULE 26 - ADMISSION BY ADVERSE PARTY RULE 27 - PRODUCTION OR INSPECTION OF DOCUMENTS OR THINGS RULE 28 - PHYSICAL AND MENTAL EXAMINATION OF PERSONS RULE 29 - REFUSAL TO COMPLY WITH MODES OF DISCOVERY RULE 30 - TRIAL RULE 31 - CONSOLIDATION OR SEVERANCE RULE 32 - TRIAL BY COMMISSIONER RULE 33 - DEMURRER TO EVIDENCE RULE 34 - JUDGMENT ON THE PLEADINGS RULE 35 - SUMMARY JUDGMENTS RULE 36 - JUDGMENTS, FINAL ORDERS AND ENTRY THEREOF RULE 37 - NEW TRIAL OR RECONSIDERATION RULE 38 - RELIEF FROM JUDGMENTS,ORDERS, OR OTHER PROCEEDINGS RULE 39 - EXECUTION, SATISFACTION AND EFFECT OF JUDGMENTS

PROCEDURE IN APPEALS [CIVIL]

RULE 41 - APPEAL FROM THE REGIONAL TRIAL COURTS

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

RULE 42 - PETITION FOR REVIEW FROM THE REGIONAL TRIAL COURTS TO THE COURT OF APPEALS

THE SHARI'A DISTRICT COURTS

Equivalent to the Regional Trial Courts in rank are the Shari'a District Courts which were established in certain specified provinces in Mindanao where the Code of Muslim Personal Laws of the Philippines is being enforced. There are five Shari'a District Courts and fifty one Shari'a Circuit Courts in existence. A Shari'a District Court is of limited jurisdiction. It was created under Presidential Decree No. 1083. Cases falling within the exclusive jurisdiction of the Shari'a District Courts primarily pertain to family rights and duties as well as contractual relations of Filipino Muslims in the Mindanao. It has exclusive original jurisdiction over the following: 1. All cases involving custody, guardianship, legitimacy, paternity and filiation arising underPresidential Decree No. 1083; 2. All cases involving disposition, distribution and settlement of the estate of a deceased Muslim, probate of wills, issuance of letters of administration or appointment of administrators or executors regardless of the nature or the aggregate value of the property; 3. Petitions for declaration of absence and death and for cancellation and correction of entries in the Muslim Registries mentioned in Title VI, Book Two of Presidential Decree No. 1083; 4. All actions arising from customary contracts in which the parties are Muslims, if they have not specified which law shall govern their relations; 5. All petitions for mandamus, prohibition, injunction, certiorari,

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

habeas corpus, and all auxiliary writs and processes in aid of its appellate jurisdiction; It has concurrent original jurisdiction over the following: 1. Petitions by Muslims for the constitution of the family home, change of name and commitment of insane person to any asylum; 2. All other personal and real actions not mentioned in paragraph 1(d) wherein the parties involved are Muslims except those for forcible entry and unlawful detainer which shall fall under the exclusive original jurisdiction of the Municipal Circuit Courts; and 3. All special civil actions for interpleader or declaratory relief where the parties are Muslims or the property involved belongs exclusively to a Muslim. The Shari'a District Court has appellate jurisdiction over all cases tried in the Shari'a Circuit Courts within their territorial jurisdiction. It shall decide every case on the basis of the evidence and the records transmitted as well as such memoranda, briefs or oral arguments as the parties may submit. The decisions of the Shari'a District Courts, whether on appeal from the Shari'a Circuit Courts or not, shall be final. The Supreme Court shall, however, continue to exercise original and appellate jurisdiction over certain issues as provided by the Constitution.

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

THE SHARI'A CIRCUIT COURTS

Equivalent to the Municipal Circuit Trial Courts are the Shari'a Circuit Courts which were established in certain municipalities in Mindanao where the Code of Muslim Personal Laws of the Philippines is being enforced. There are five Shari'a Circuit Courts and fifty one Shari'a Circuit Courts in existence. A Shari'a Circuit Court has original jurisdiction over the following: 1. All cases involving offenses defined and punished under Presidential Decree No. 1083; 2. All civil actions and proceedings between parties who are Muslims or have been married in accordance with Article 13 of Presidential Decree No. 1083 involving disputes relating to: a. Marriage; b. Divorce recognized under Presidential Decree No. 1083; c. Betrothal or breach of contract to marry; d. Customary dowry (mahr); e. Disposition and distribution of property upon divorce; f. Maintenance and support, and concolotary gifts(mut'a); and g. Restitution of marital rights. 3. All cases involving disputes relative to communal properties.

THE MUNICIPAL TRIAL COURTS

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

Every municipality in the Philippines has its own Municipal Trial Court. It is referred to as such if it covers only one municipality; otherwise, it is called Municipal Circuit Trial Court if it covers two or more municipalities. PROCEDURE IN APPEALS [CIVIL]
RULE 40 - APPEAL FROM MUNICIPAL TRIAL COURTS TO THE REGIONAL TRIAL COURT

PROCEDURE IN THE MUNICIPAL TRIAL COURTS [CRIMINAL]

RULE 123 - PROCEDURE IN THE MUNICIPAL TRIAL COURTS

THE METROPOLITAN TRIAL COURTS Municipal Trial Courts in the towns and cities in the Metropolitan Manila area, as distinguished from the other political subdivisions in the Philippines, are referred to as Metropolitan Trial Courts. In cities outside Metropolitan Manila, the equivalent of the Municipal Trial Courts are referred to as Municipal Trial Courts in Cities.
PROCEDURE IN APPEALS [CIVIL] RULE 40 - APPEAL FROM MUNICIPAL TRIAL COURTS TO THE REGIONAL TRIAL COURT RULE 41 - APPEAL FROM THE REGIONAL TRIAL COURTS RULE 42 - PETITION FOR REVIEW FROM THE REGIONAL TRIAL COURTS TO THE CA RULE 43 - APPEALS FROM THE COURT OF TAX APPEALS AND QUASI-JUDICIAL AGENCY

PROCEDURE IN THE MUNICIPAL TRIAL COURTS [CRIMINAL] RULE 123 - PROCEDURE IN THE MUNICIPAL TRIAL COURTS

THE MUNICIPAL CIRCUIT TRIAL COURTS Every municipality in the Philippines has its own Municipal Trial Court. It is referred to as such if it covers only one municipality; otherwise, it is called

BACKGROUND ON PHILIPPINE JUDICIAL SYSTEM

Municipal Circuit Trial Court if it covers two or more municipalities. PROCEDURE IN APPEALS [CIVIL]
RULE 40 - APPEAL FROM MUNICIPAL TRIAL COURTS TO THE REGIONAL TRIAL COURT

PROCEDURE IN THE MUNICIPAL TRIAL COURTS [CRIMINAL]

RULE 123 - PROCEDURE IN THE MUNICIPAL TRIAL COURTS

THE MUNICIPAL TRIAL COURTS IN CITIES Municipal Trial Courts in the towns and cities in the Metropolitan Manila area, as distinguished from the other political subdivisions in the Philippines, are referred to as Metropolitan Trial Courts. In cities outside Metropolitan Manila, the equivalent of the Municipal Trial Courts are referred to as Municipal Trial Courts in Cities. PROCEDURE IN APPEALS [CIVIL]
RULE 40 - APPEAL FROM MUNICIPAL TRIAL COURTS TO THE REGIONAL TRIAL COURT

PROCEDURE IN THE MUNICIPAL TRIAL COURTS [CRIMINAL]

RULE 123 - PROCEDURE IN THE MUNICIPAL TRIAL COURTS