Republic of the Philippines

Congress of the Philippines

Metro Manila
Ninth Congress

Republic Act No. 7691

March 25, 1994

AN ACT EXPANDING THE JURISDICTION OF THE METROPOLITAN TRIAL

COURTS, MUNICIPAL TRIAL COURTS, AND MUNICIPAL CIRCUIT TRIAL COURTS,
AMENDING FOR THE PURPOSE BATAS PAMBANSA, BLG. 129, OTHERWISE
KNOWN AS THE "JUDICIARY REORGANIZATION ACT OF 1980"
Be it enacted by the Senate and House of Representatives of the Philippines in
Congress assembled::
Section 1. Section 19 of Batas Pambansa Blg. 129, otherwise known as the "Judiciary
Reorganization Act of 1980", is hereby amended to read as follows:
"Sec. 19. Jurisdiction in civil cases. Regional Trial Courts shall exercise
exclusive original jurisdiction.
"(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 value exceeds Fifty thousand
pesos (P50,000.00) except actions for forcible entry into and unlawful
detainer of lands or buildings, original jurisdiction over which is
conferred upon the Metropolitan Trial Courts, Municipal Trial Courts,
and Municipal Circuit Trial Courts;
"(3) In all actions in admiralty and maritime jurisdiction where the
demand or claim exceeds One hundred thousand pesos (P100,000.00)
or, in Metro Manila, where such demand or claim exceeds Two hundred
thousand pesos (P200,000.00);
"(4) In all matters of probate, both testate and intestate, where the
gross value of the estate exceeds One hundred thousand pesos
(P100,000.00) or, in probate matters in Metro Manila, where such gross
value exceeds Two Hundred thousand pesos (P200,000.00);
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"(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 of 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 Court of Agrarian Relations as now provided by law;
and
"(8) In all other cases in which the demand, exclusive of interest,
damages of whatever kind, attorney's fees, litigation expenses, and
costs or the value of the property in controversy exceeds One hundred
thousand pesos (P100,000.00) or, in such other cases in Metro Manila,
where the demand exclusive of the abovementioned items exceeds
Two Hundred thousand pesos (P200,000.00)."
Section 2. Section 32 of the same law is hereby amended to read as follows:
"Sec. 32. Jurisdiction of Metropolitan Trial Courts, Municipal Trial Courts and
Municipal Circuit Trial Courts in Criminal Cases. Except in cases falling within
the exclusive original jurisdiction of Regional Trial Courts and of the
Sandiganbayan, the Metropolitan Trial Courts, Municipal Trial Courts, and
Municipal Circuit Trial Courts shall exercise:
"(1) Exclusive original jurisdiction over all violations of city or municipal
ordinances committed within their respective territorial jurisdiction;
and
"(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:
Provided, however, That in offenses involving damage to property
through criminal negligence, they shall have exclusive original
jurisdiction thereof."
Section 3. Section 33 of the same law is hereby amended to read as follows:
"Sec. 33. Jurisdiction of Metropolitan Trial Courts, Municipal Trial Courts and
Municipal Circuit Trial Courts in Civil Cases. Metropolitan Trial Courts,
Municipal Trial Courts, and Municipal Circuit Trial Courts shall exercise:

"(1) Exclusive original jurisdiction over civil actions and probate

proceedings, testate and intestate, including the grant of provisional
remedies in proper cases, where the value of the personal property,
estate, or amount of the demand does not exceed One hundred
thousand pesos (P100,000.00) or, in Metro Manila where such personal
property, estate, or amount of the demand does not exceed Two
hundred thousand pesos (P200,000.00), exclusive of interest, damages
of whatever kind, attorney's fees, litigation expenses, and costs, the
amount of which must be specifically alleged: Provided, That interest,
damages of whatever kind, attorney's fees, litigation expenses, and
costs shall be included in the determination of the filing fees: Provided,
further, That where there are several claims or causes of actions
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 cases of forcible entry and
unlawful detainer: Provided, That when, in such cases, the defendant
raises the questions 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; and
"(3) 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, damages of whatever kind,
attorney's fees, litigation expenses and costs: Provided, That in cases
of land not declared for taxation purposes, the value of such property
shall be determined by the assessed value of the adjacent lots."
Section 4. Section 34 of the same law is hereby amended to read as follows:
"Sec. 34. Delegated Jurisdiction in Cadastral and Land Registration Cases.
Metropolitan Trial Courts, Municipal Trial Courts, and Municipal Circuit Trial
Courts may be assigned by the Supreme Court to hear and determine
cadastral or land registration cases covering lots where there is no controversy
or opposition, or 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. Their decisions in these cases shall be appealable in the same
manner as decisions of the Regional Trial Courts."
Section 5. After five (5) years from the effectivity of this Act, the jurisdictional
amounts mentioned in Sec. 19(3), (4), and (8); and Sec. 33(1) of Batas Pambansa Blg.

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129 as amended by this Act, shall be adjusted to Two hundred thousand pesos
(P200,000.00). Five (5) years thereafter, such jurisdictional amounts shall be adjusted
further to Three hundred thousand pesos (P300,000.00): Provided, however, That in
the case of Metro Manila, the abovementioned jurisdictional amounts shall be adjusted
after five (5) years from the effectivity of this Act to Four hundred thousand pesos
(P400,000.00).
Section 6. All laws, decrees, and orders inconsistent with the provisions of this Act
shall be considered amended or modified accordingly.
Section 7. The provisions of this Act shall apply to all civil cases that have not yet
reached the pre-trial stage. However, by agreement of all the parties, civil cases
cognizable by municipal and metropolitan courts by the provisions of this Act may be
transferred from the Regional Trial Courts to the latter. The executive judge of the
appropriate Regional Trial Courts shall define the administrative procedure of
transferring the cases affected by the redefinition of jurisdiction to the Metropolitan
Trial Courts, Municipal Trial Courts, and Municipal Circuit Trial Courts.
Section 8. This Act shall take effect fifteen (15) days following its publication in the
Official Gazette or in two (2) national newspapers of general circulation.
Approved: March 25, 1994

REPUBLIC ACT No. 7902

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
Section 1. Section 9 of Batas Pambansa Blg. 129, as amended, known as the Judiciary
Reorganization Act of 1980, is hereby further amended to read as follows:
"Sec. 9. Jurisdiction. The Court of Appeals shall exercise:
"(1) Original jurisdiction to issue writs of mandamus, prohibition, certiorari, habeas
corpus, and quo warranto, and auxiliary writs or processes, whether or not in aid of its
appellate jurisdiction;
"(2) Exclusive original jurisdiction over actions for annulment of judgment of Regional
Trial Courts; and
"(3) Exclusive appellate jurisdiction over all final judgments, decisions, resolutions,
orders or awards of Regional Trial Courts and quasi-judicial agencies, instrumentalities,
boards or commissions, including the Securities and Exchange Commission, the Social
Security Commission, the Employees Compensation Commission and the Civil Service

Commission, except those falling within the appellate jurisdiction of the Supreme Court
in accordance with the Constitution, the Labor Code of the Philippines under
Presidential Decree No. 442, as amended, the provisions of this Act, and of
subparagraph (1) of the third paragraph and subparagraph (4) of the fourth paragraph
of Section 17 of the Judiciary Act of 1948.
"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 further proceedings. Trials or hearings in the Court of Appeals
must be continuous and must be completed within three (3) months, unless extended
by the Chief Justice."
Section 2. All provisions of laws and rules inconsistent with the provisions of this Act
are hereby repealed or amended accordingly.
Section 3. This Act shall take effect after fifteen (15) days following its publication in a
newspaper of general circulation.
Approved: February 23, 1995

the precepts of the United Nations Convention on the rights of the Child. The State
shall provide a system of adjudication for youthful offenders which takes into account
their peculiar circumstances.
The State recognizes the sanctity of family life and shall protect and strengthen the
family as a basic autonomous social institution. The courts shall preserve the solidarity
of the family, provide procedures for the reconciliation of spouses and the amicable
settlement of family controversy.
Section 3. Establishment of Family Courts. - There shall be established a Family
Court in every province and city in the country. In case where the city is the capital of
the province, the Family Court shall be established in the municipality which has the
highest population.
Section 4. Qualification and Training of Family Court Judges. - Sec. 15 of Batas
Pambansa Blg. 129, as amended, is hereby further amended to read as follows:
"Sec. 15. (a) Qualification. - No person shall be appointed Regional Trial Judge or
Presiding Judge of the Family Court unless he is a natural-born citizen of the
Philippines, at least thirty-five (35) years of age, and, for at least ten (10) years, has
been engaged in the practice of law in the Philippines or has held a public office in the
Philippines requiring admission to the practice of law as indispensable requisite.

Republic of the Philippines

Congress of the Philippines
Metro Manila

"(b) Training of Family Court Judges. - The Presiding Judge, as well as the court
personnel of the Family Courts, shall undergo training and must have the experience
and demonstrated ability in dealing with child and family cases.

Tenth Congress

"The Supreme Court shall provide a continuing education program on child and family
laws, procedure and other related disciplines to judges and personnel of such courts."
Section 5. Jurisdiction offamily Courts. - The Family Courts shall have exclusive
original jurisdiction to hear and decide the following cases:

Republic Act No. 8369

October 28, 1997

AN ACT ESTABLISHING FAMILY COURTS, GRANTING THEM EXCLUSIVE

ORIGINAL JURISDICTION OVER CHILD AND FAMILY CASES, AMENDING BATAS
PAMBANSA BILANG 129,AS AMENDED, OTHERWISE KNOWN AS ACT OF 1980,
APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES

a) Criminal cases where one or more of the accused is below eighteen (18) years of
age but not less than nine (9) years of age but not less than nine (9) years of age or
where one or more of the victims is a minor at the time of the commission of the
offense: Provided, That if the minor is found guilty, the court shall promulgate sentence
and ascertain any civil liability which the accused may have incurred.

Be it enacted by the Senate and House of Representatives of the Philippines in

Congress assembled::

The sentence, however, shall be suspended without need of application pursuant to

Ptesidential Decree No. 603, otherwise known as the "Child and Youth Welfare Code";

Section 1. Title. - This Act shall be known as the "Family Courts Act of 1997".

b) Petitions for guardianship, custody of children, habeas corpus in relation to the

latter;

Section 2. Statement of National Policies. - The State shall protect the rights and
promote the welfare of children in keeping with the mandate of the Constitution and

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c) Petitions for adoption of children and the revocation thereof;

d) Complaints for annulment of marriage, declaration of nullity of marriage and those

relating to marital status and property relations of husband and wife or those living
together under different status and agreements, and petitions for dissolution of
conjugal partnership of gains;
e) Petitions for support and/or acknowledgment;
f) Summary judicial proceedings brought under the provisions of Executive Order No.
209, otherwise known as the "Family Code of the Philippines";
g) Petitions for declaration of status of children as abandoned, dependent o neglected
children, petitions for voluntary or involuntary commitment of children; the suspension,
termination, or restoration of parental authority and other cases cognizable under
Presidential Decree No. 603, Executive Order No. 56, (Series of 1986), and other
related laws;
h) Petitions for the constitution of the family home;
i) Cases against minors cognizable under the Dangerous Drugs Act, as amended;
j) Violations of Republic Act No. 7610, otherwise known as the "Special Protection of
Children Against Child Abuse, Exploitation and Discrimination Act," as amended by
Republic Act No. 7658; and
k) Cases of domestic violence against:
1) Women - which are acts of gender based violence that results, or are likely to result
in physical, sexual or psychological harm or suffering to women; and other forms of
physical abuse such as battering or threats and coercion which violate a woman's
personhood, integrity and freedom movement; and
2) Children - which include the commission of all forms of abuse, neglect, cruelty,
exploitation, violence, and discrimination and all other conditions prejudicial to their
development.
If an act constitutes a criminal offense, the accused or batterer shall be subject to
criminal proceedings and the corresponding penalties.
If any question involving any of the above matters should arise as an incident in any
case pending in the regular courts, said incident shall be determined in that court.
Section 6. Use of Income. - All Family Courts shall be allowed the use of ten per cent
(10%) of their income derived from filing and other court fees under Rule 141 of the
Rules of Court for research and other operating expenses including capital outlay:
Provided, That this benefit shall likewise be enjoyed by all courts of justice.

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The Supreme Court shall promulgate the necessary guidelines to effectively implement
the provisions of this Sec.
Section 7. Special Provisional Remedies. - In cases of violence among immediate
family members living in the same domicile or household, the Family Court may issue a
restraining order against the accused of defendant upon verified application by the
complainant or the victim for relief from abuse.
The court may order the temporary custody of children in all civil actions for their
custody. The court may also order support pendente lite, including deduction from the
salary and use of conjugal home and other properties in all civil actions for support.
Section 8. Supervision of Youth Detention Homes. - The judge of the Family Court
shall have direct control and supervision of the youth detention home which the local
government unit shall establish to separate the youth offenders from adult criminals:
Provided, however, That alternatives to detention and institutional care shall be made
available to the accused including counseling, recognizance, bail, community
continuum, or diversions from the justice system: Provided, further, That the human
rights of the accused are fully respected in a manner appropriate to their well-being.
Section 9. Social Services and Counseling Division. - Under the guidance ofthe
Department of Social Welfare and Development (DSWD), a Social Services and
Counseling Division (SSCD) shall be established in each judicial region as the Supreme
Court shall deem necessary based on the number of juvenile and family cases existing
in such jurisdiction. It shall provide appropriate social services to all juvenile and family
cases filed with the court and recommend the proper social action. It shall also develop
programs, formulate uniform policies and procedures, and provide technical
supervision and monitoring of all SSCD in coordination with the judge.
Section 10. Social Services and Counseling Division Staff. - The SSCD shall have
a staff composed of qualified social workers and other personnel with academic
preparation in behavioral sciences to carry out the duties'of conducting intake
assessment, social case studies, casework and counseling, and othersocial services
that may be needed in connection with cases filed with the court: Provided, however,
That in adoption cases and in petitions for declaration of abandonment, the case
studies may be prepared by social workers of duly licensed child caring or child
placement agencies, or the DSWD. When warranted, the division shall recommend that
the court avail itself of consultative services of psychiatrists, psychologists, and other
qualified specialists presently employed in other departments of the government in
connection with its cases.
The position of Social Work Adviser shall be created under the Office of the Court
Administrator, who shall monitor and supervise the SSCD ofthe Regional Trial Court.
Section 11. Alternative Social Services. - In accordance with Sec. 17 of this Act, in
areas where no Family Court has been established or no Regional Trial Court was

designated by the Supreme Court due to the limited number of cases, the DSWD shall
designate and assign qualified, trained, and DSWD accredited social workers of the
local government units to handle juvenile and family cases filed in the designated
Regional Trial Court of the place.
Section 12. Privacy and Confidentiality of Proceedings. - All hearings and
conciliation of the child and family cases shall be treated in a manner consistent with
the promotion of the child's and the family's dignity and worth, and shall respect their
privacy at all stages of the proceedings. Records of the cases shall be dealt with
utmost confidentiality and the identity of parties shall not be divulged unless
necessary and with authority of the judge.

Section 18. Separability Clause. - In case any provision of this Act is declared
unconstitutional, the other provisions shall remain in effect.
Section 19. Repealing Clause. - All other laws, decrees, executive orders, rules or
regulations inconsistent herewith are hereby repealed, amended or modified
accordingly.
Section 20. Effectivity. - This Act shall take effect fifteen (15) days after its
publication in at least two (2) national newspapers of general circulation.
Approved October 28, 1997.
Republic of the Philippines
Congress of the Philippines
Metro Manila

Section 13. Special Rules of Procedure. - The Supreme Court shall promulgate
special rules of procedure for the transfer of cases to the new courts during the
transition period and for the disposition of family cases with the best interests of the
child and the protection of the family as primary consideration taking into account the
United Nations Convention on the Rights of the Child.

Twelfth Congress
Third Regular Session

Section 14. Appeals. - Decisions and orders of the court shall be appealed in the
same manner and subject to the same conditions as appeals from the ordinary
Regional Trial Courts.
Section 15. Appropriations. - The amount necessary to carry out the provisions of
this Act shall be included in the General Appropriations Act of the year following in its
enactment into law and thereafter.
Section 16. Implementing Rules and Regulations. - The Supreme Court, in
coordination with the DSWD, shall formulate the necessary rules and regulations for
the effective implementation of the social aspects of this Act.
Section 17. Transitory Provisions. - Pending the establishment of such Family
Courts, the Supreme Court shall designate from among the branches ofthe Regional
Trial Court at least one Family Court in each of the cities of Manila, Quezon, Pasay,
Caloocan, Makati, Pasig, Mandaluyong, Muntinlupa, Laoag, Baguio, Santiago, Dagupan,
Olongapo, Cabanatuan, San Jose, Angeles, Cavite, Batangas, Lucena, Naga, Iriga,
Legazpi, Roxas, Iloilo, Bacolod, Dumaguete, Tacloban, Cebu, Mandaue, Tagbilaran,
Surigao, Butuan, Cagayan de Oro, Davao, General Santos, Oroquieta, Ozamis, Dipolog,
Zamboanga, Pagadian, Iligan, and in such other places as the Supreme Court may
deem necessary.
Additional cases other than those provided in Sec. 5 may be assigned to the Family
Courts when their dockets permit: Provided, That such additional cases shall not be
heard on the same day family cases are heard.
In areas where there are no Family Courts, the cases referred to in Sec. 5 of this Act
shall be adjudicated by the Regional Trial Court.

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Begun and held in Metro Manila, on Monday, the twenty-eight day of July, two thousand
three.

Republic Act No. 9282

March 30 2004

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
Be it enacted by the Senate and House of Representatives of the Philippines in
Congress assembled:
Section 1. Section 1 of Republic Act No. 1125, as amended is hereby further amended
to read as follows:
"SECTION 1. Court; Justices; Qualifications; Salary; Tenure. - There is hereby created a
Court of Tax Appeals (CTA) which shall be 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.

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.'

"Whenever the salaries of the Presiding Justice and the Associate Justices of the Court
of Appeals are increased, such increases in salaries shall be deemed correspondingly
extended to and enjoyed by the Presiding Justice and Associate Justices of the CTA.

Section 5. Section 5 of the same Act is hereby amended to read as follows:

"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."
Section 2. Section 2 of the same Act is hereby amended to read as follows:
"SEC. 2. Sitting En Banc or Division; Quorum; Proceedings. - 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.
"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."
Section 3. Section 3 of the same Act is hereby amended to read as follows:
"SEC. 3. Clerk of Court; Division Clerks of Court; Appointment; Qualification;
Compensation. - 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 Court's
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;

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Section 4. Section 4 of the same Act is hereby amended to read as follows:

"SEC. 4. Other Subordinate Employees. - The Supreme Court shall appoint all officials
and employees of the CTA, in accordance with the Civil Service Law. The Supreme
Court shall fix their salaries and prescribe their duties."

"SEC. 5. Disqualifications. - 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."
Section 6. Section 6 of the same Act is hereby amended to read as follows:
"SEC. 6. Place of Office. - 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."
Section 7. Section 7 of the same Act is hereby amended to read as follows:
"Sec. 7. Jurisdiction. - The CTA shall exercise:
"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 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. 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."

"b. Jurisdiction over cases involving criminal offenses as herein provided:

Section 8. Section 10 of the same Act is hereby amended to read as follows:

"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 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.

"SEC. 10. Power to Administer Oaths; Issue Subpoena; Punish for Contempt. - 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."

"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.

Page 7 of 9

Section 9. Section 11 of the same Act is hereby amended to read as follows:

"SEC. 11. 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 fifteens (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."
Section 10. Section 13 of the same Act is hereby amended to read as follows:
"SEC. 13. Decision, Maximum Period for Termination of Cases. - Cases brought before
the Court shall be decided in accordance with Section 15, paragraph (1), Article VIII
(Judicial Department) of the 1987 Constitution. Decisions of the Court shall be in
writing, stating clearly and distinctly the facts and the law on which they are based,
and signed by the Justices concurring therein. The Court shall provide for the
publication of its decision in the Official Gazette in such form and manner as may best
be adopted for public information and use.
"The Justices of the Court shall each certify on their applications for leave, and upon
salary vouchers presented by them for payment, or upon the payrolls under which
their salaries are paid, that all proceedings, petitions and motions which have been
submitted to the Court for determination or decision for a period required by the law or
the Constitution, as the case may be, have been determined or decided by the Court

Page 8 of 9

on or before the date of making the certificate, and no leave shall be granted and no
salary shall be paid without such certificate."
Section 11. Section 18 of the same Act is hereby amended as follows:
"SEC. 18. 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."
"SEC. 19. Review by Certiorari. - A party adversely affected by a decision or ruling of
the CTA en banc may file with the Supreme Court a verified petition for review on
certiorari pursuant to Rule 45 of the 1997 Rules of Civil Procedure."
Section 13. Distraint of Personal Property and/or Levy on Real Property. - Upon the
issuance of any ruling, order or decision by the CTA favorable to the national
government, the CTA shall issue an order authorizing the Bureau of Internal Revenue,
through the Commissioner to seize and distraint any goods, chattels, or effects, and
the personal property, including stocks and other securities, debts, credits, bank
accounts, and interests in and rights to personal property and/or levy the real property
of such persons in sufficient quantity to satisfy the tax or charge together with any
increment thereto incident to delinquency. This remedy shall not be exclusive and shall
not preclude the Court from availing of other means under the Rules of Court.
Section 14. Retention of Personnel; Security of Tenure; Upgrading of Positions and
Salaries. - All existing permanent personnel of the CTA shall not be adversely affected
by this Act. They shall continue in office and shall not be removed or separated from
the service except for cause as provided for by existing laws. Further, the present
positions and salaries of personnel shall be upgraded to the level of their counterparts
in the Court of Appeals.
Section 15. Transitory Provisions. - In consonance with the above provision, the
incumbent Presiding Judge and Associate Judges shall comprise a Division pending the
constitution of the entire Court.
Section 16. Appropriations. - The amount necessary to carry out the provisions of this
Act shall be included in the General Appropriations Act of the year following its
enactment into law and thereafter.
Section 17. Repealing Clause. - All laws, executive orders, executive issuances or
letter of instructions, or any part thereof, inconsistent with or contrary to the provisions
of this Act are hereby deemed repealed, amended or modified accordingly.

Section 18. Separability Clause. - If for any reason, any section or provision of this Act
shall be declared unconstitutional or invalid, the other parts thereof not affected
thereby shall remain valid.
Section 19. Effectivity Clause - This Act shall take effect after fifteen (15) days
following its publication in at least (2) newspapers of general circulation.

This Act which is a consolidation of Senate Bill No. 2712 and House Bill No. 6673 was
finally passed by the Senate and the House of Representatives on December 8, 2003
and February 2, 2004, respectively.
OSCAR G. YABES
Secretary of Senate

ROBERTO P. NAZARENO
Secretary General
House of Represenatives

Approved: March 30 2004

Approved,

GLORIA
President of the Philippines
FRANKLIN DRILON
President of the Senate

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JOSE DE VENECIA JR.

Speaker of the House of
Representatives

MACAPAGAL-ARROYO