Professional Documents
Culture Documents
Philippines
Court of Appeals
Court of Appeals -
Sandiganbayan
Hukuman ng Paghahabol sa
Buwis ng Pilipinas
is the special court of limited jurisdiction, and has the same level with
theCourt of Appeals. The court consists of 8 Associate Justices and
1 Presiding Justice.
Previously, only decision, judgment, ruling or inaction of the
Commissioner of Internal Revenue, the Commissioner of Customs,
theSecretary of Finance, theSecretary of Trade and Industry, or
theSecretary of Agriculture, involving the National Internal Revenue
Code and the Tariff and Customs Code on civil matters are appeallable
to the Court of Tax Appeals.
The expanded jurisdiction transferred to the CTA the jurisdiction of the
Regional Trial Courts and theCourt of Appealsover matters involving
criminal violation and collection of revenues under the National
Internal Revenue Code and Tariff and Customs Code. In addition, it
also acquired jurisdiction over cases involving local and real property
taxes which used to be with the Regional Trial Court and theCourt of
Appeals.
Sharia District
Courts
and
Sharia Circuit Courts
www.muslimmindanao.ph
Equivalent to the Municial Circuit Trial Courts are theShari'a Circuit Courtswhich were
established in certain municipalities in Mindanao where theCode of Muslim Personal Laws
of the Philippinesis being enforced.
There are fiveShari'a Circuit Courtsand fifty oneShari'a Circuit Courtsin existence.
AShari'a Circuit Court has original jurisdiction over the following:
1. All cases involving offenses defined and punished underPresidential Decree No. 1083;
2. All civil actions and proceedings between parties who are Muslims or have been
married in accordance with Article 13 ofPresidential Decree No. 1083 involving disputes
relating to:
a. Marriage;
b. Divorce recognized underPresidential 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.
Ma. Lourdes P.
A.Sereno
Tenure as Chief
Justice: August 24,
2012 present
Appointed by:
Benigno S. Aquino
III
Age at Appointment:
52