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Sandiganbayan (RA 8249) February 5, 1997 AN ACT FURTHER EF!N!N" THE #UR!S !CT!$N $F THE SAN !

"AN%A&AN, A'EN !N" F$R THE (UR($SE (RES! ENT!A) ECREE N$* 1+,+, AS A'EN E , (R$-! !N" FUN S THEREF$R, AN F$R $THER (UR($SES Se./i0n 4* Section 4 of the same decree is hereby further amended to read as follows: "a. Violations of Republic Act No. 30 !" as amended" otherwise #nown as the Anti$%raft and &orrupt 'ractices Act" Republic Act No. 3(!" and &hapter ))" Section *" +itle V))" ,oo# )) of the Re-ised 'enal &ode" where one or more of the accused are officials occupyin% the followin% positions in the %o-ernment whether in a permanent" actin% or interim capacity" at the time of the commission of the offense: ". / 0fficials of the e1ecuti-e branch occupyin% the positions of re%ional director and hi%her" otherwise classified as 2rade 3*(3 and hi%her" of the &ompensation and 'osition &lassification Act of !4! .Republic Act No. 5(64/" specifically includin%: ".a/ 'ro-incial %o-ernors" -ice$%o-ernors" members of the san%%unian% panlalawi%an and pro-incial treasurers" assessors" en%ineers and other pro-incial department heads7 ".b/ &ity mayors" -ice$mayors" members of the san%%unian% panlun%sod" city treasurers" assessors en%ineers and other city department heads7 ".c/ 0fficials of the diplomatic ser-ice occupyin% the position of consul and hi%her7 ".d/ 'hilippine army and air force colonels" na-al captains" and all officers of hi%her ran#7 ".e/ 0fficers of the 'hilippine National 'olice while occupyin% the position of pro-incial director and those holdin% the ran# of senior superintendent or hi%her7 ".f/ &ity and pro-incial prosecutors and their assistants" and officials and prosecutors in the 0ffice of the 0mbudsman and special prosecutor7 ".%/ 'residents" directors or trustees" or mana%ers of %o-ernment$owned or $controlled corporations" state uni-ersities or educational institutions or foundations7 ".*/ 8embers of &on%ress and officials thereof classified as 2rade3*(3and up under the &ompensation and 'osition &lassification Act of !4!7 ".3/ 8embers of the 9udiciary without pre9udice to the pro-isions of the &onstitution7 ".4/ &hairmen and members of &onstitutional &ommissions" without pre9udice to the pro-isions of the &onstitution7 and ".6/ All other national and local officials classified as 2rade3*(3and hi%her under the &ompensation and 'osition &lassification Act of !4!. "b. 0ther offenses orfelonies whether simple or comple1ed with other crimes committed by the public officials and employees mentioned in subsection a of this section in relation to their office.

"c. &i-il and criminal cases filed pursuant to and in connection with :1ecuti-e 0rder Nos. " *" 4 and 4$A" issued in !45. ")n cases where none of the accused are occupyin% positions correspondin% to salary %rade 3*(3 or hi%her" as prescribed in the said Republic Act No. 5(64" or military or 'N' officers mentioned abo-e" e1clusi-e ori%inal 9urisdiction thereof shall be -ested in the proper re%ional trial court" metropolitan trial court" municipal trial court and municipal circuit trial court 3 as the case may be" pursuant to their respecti-e 9urisdiction as pro-ided in ,atas 'ambansa ,l%. *!" as amended. "+he Sandi%anbayan shall e1ercise e1clusi-e appellate 9urisdiction o-er final 9ud%ments" resolutions or orders or re%ional trial courts whether in the e1ercise of their own ori%inal 9urisdiction orof their appellate 9urisdiction as herein pro-ided. "+he Sandi%anbayan shall ha-e e1clusi-e ori%inal 9urisdiction o-er petitions for the issuance of the writs of mandamus" prohibition" certiorari" habeas corpus" in9unctions" and other ancillary writs and processes in aid of its appellate 9urisdiction and o-er petitions of similar nature" includin% ;uo warranto" arisin% or that may arise in cases filed or which may be filed under :1ecuti-e 0rder Nos. "*" 4 and 4$A" issued in !45: 'ro-ided" +hat the 9urisdiction o-er these petitions shall not be e1clusi-e of the Supreme &ourt. +he procedure prescribed in ,atas 'ambansa ,l%. *!" as well as the implementin% rules that the Supreme &ourt has promul%ated and may hereafter promul%ate" relati-e to appeals<petitions for re-iew to the &ourt of Appeals" shall apply to appeals and petitions for re-iew filed with the Sandi%anbayan. )n all cases ele-ated to the Sandi%anbayan and from the Sandi%anbayan to the Supreme &ourt" the 0ffice of the 0mbudsman" throu%h its special prosecutor" shall represent the 'eople of the 'hilippines" e1cept in cases filed pursuant to :1ecuti-e 0rder Nos. " *" 4 and 4$A" issued in !45. ")n case pri-ate indi-iduals are char%ed as co$principals" accomplices or accessories with the public officers or employees" includin% those employed in %o-emment$owned or controlled corporations" they shall be tried 9ointly with said public officers and employees in the proper courts which shall e1ercise e1clusi-e 9urisdiction o-er them. "Any pro-isions of law or Rules of &ourt to the contrary notwithstandin%" the criminal action and the correspondin% ci-il action for the reco-ery of ci-il liability shall at all times be simultaneously instituted with" and 9ointly determined in" the same proceedin% by the Sandi%anbayan or the appropriate courts" the filin% of the criminal action bein% deemed to necessarily carry with it the filin% of the ci-il action" and no ri%ht to reser-e the filin% of such ci-il action separately from the criminal action shall be reco%ni=ed: 'ro-ided" howe-er" +hat where the ci-il action had therefore been filed separately but 9ud%ment therein has not yet been rendered" and the criminal case is hereafter filed with the Sandi%anbayan or the appropriate court" said ci-il action shall be transferred to the Sandi%anbayan or the appropriate court" as the case may be" for consolidation and 9oint determination with the criminal action" otherwise the separate ci-il action shall be deemed abandoned."

Court of Tax Appeals 'ar.1 2, 2,,4


AN ACT E3(AN !N" THE #UR!S !CT!$N $F THE C$URT $F TA3 A((EA)S (CTA), E)E-AT!N" !TS RAN4 T$ THE )E-E) $F A C$))E"!ATE C$URT 5!TH S(EC!A) #UR!S !CT!$N AN EN)AR"!N" !TS 'E'%ERSH!(, A'EN !N" F$R THE (UR($SE CERTA!N SECT!$NS $R RE(U%)!C ACT N$* 1125, AS A'EN E , $THER5!SE 4N$5N AS THE )A5 CREAT!N" THE C$URT $F TA3 A((EA)S, AN F$R $THER (UR($SES Se./i0n 7* Section ( of the same Act is hereby amended to read as follows: "Sec. (. >urisdiction. $ +he &+A shall e1ercise:

"a. :1clusi-e appellate 9urisdiction to re-iew by appeal" as herein pro-ided: " . ?ecisions of the &ommissioner of )nternal Re-enue in cases in-ol-in% disputed assessments" refunds of internal re-enue ta1es" fees or other char%es" penalties in relation thereto" or other matters arisin% under the National )nternal Re-enue or other laws administered by the ,ureau of )nternal Re-enue7 "*. )naction by the &ommissioner of )nternal Re-enue in cases in-ol-in% disputed assessments" refunds of internal re-enue ta1es" fees or other char%es" penalties in relations thereto" or other matters arisin% under the National )nternal Re-enue &ode or other laws administered by the ,ureau of )nternal Re-enue" where the National )nternal Re-enue &ode pro-ides a specific period of action" in which case the inaction shall be deemed a denial7 "3. ?ecisions" orders or resolutions of the Re%ional +rial &ourts in local ta1 cases ori%inally decided or resol-ed by them in the e1ercise of their ori%inal or appellate 9urisdiction7 "4. ?ecisions of the &ommissioner of &ustoms in cases in-ol-in% liability for customs duties" fees or other money char%es" sei=ure" detention or release of property affected" fines" forfeitures or other penalties in relation thereto" or other matters arisin% under the &ustoms @aw or other laws administered by the ,ureau of &ustoms7 "6. ?ecisions of the &entral ,oard of Assessment Appeals in the e1ercise of its appellate 9urisdiction o-er cases in-ol-in% the assessment and ta1ation of real property ori%inally decided by the pro-incial or city board of assessment appeals7 "5. ?ecisions of the Secretary of Ainance on customs cases ele-ated to him automatically for re-iew from decisions of the &ommissioner of &ustoms which are ad-erse to the 2o-ernment under Section *3 6 of the +ariff and &ustoms &ode7 "(. ?ecisions of the Secretary of +rade and )ndustry" in the case of nona%ricultural product" commodity or article" and the Secretary of A%riculture in the case of a%ricultural product" commodity or article" in-ol-in% dumpin% and counter-ailin% duties under Section 30 and 30*" respecti-ely" of the +ariff and &ustoms &ode" and safe%uard measures under Republic Act No. 4400" where either party may appeal the decision to impose or not to impose said duties. "b. >urisdiction o-er cases in-ol-in% criminal offenses as herein pro-ided: " . :1clusi-e ori%inal 9urisdiction o-er all criminal offenses arisin% from -iolations of the National )nternal Re-enue &ode or +ariff and &ustoms &ode and other laws administered by the ,ureau of )nternal Re-enue or the ,ureau of &ustoms: 'ro-ided" howe-er" +hat offenses or felonies mentioned in this para%raph where the principal amount o ta1es and fees" e1clusi-e of char%es and penalties" claimed is less than 0ne million pesos .' "000"000.00/ or where there is no specified amount claimed shall be tried by the re%ular &ourts and the 9urisdiction of the &+A shall be appellate. Any pro-ision of law or the Rules of &ourt to the contrary notwithstandin%" the criminal action and the correspondin% ci-il action for the reco-ery of ci-il liability for ta1es and penalties shall at all times be simultaneously instituted with" and 9ointly determined in the same proceedin% by the &+A" the filin% of the criminal action bein% deemed to necessarily carry with it the filin% of the ci-il action" and no ri%ht to reser-e the fillin% of such ci-il action separately from the criminal action will be reco%ni=ed. "*. :1clusi-e appellate 9urisdiction in criminal offenses:

"a. 0-er appeals from the 9ud%ments" resolutions or orders of the Re%ional +rial &ourts in ta1 cases ori%inally decided by them" in their respected territorial 9urisdiction. "b. 0-er petitions for re-iew of the 9ud%ments" resolutions or orders of the Re%ional +rial &ourts in the e1ercise of their appellate 9urisdiction o-er ta1 cases ori%inally decided by the 8etropolitan +rial &ourts" 8unicipal +rial &ourts and 8unicipal &ircuit +rial &ourts in their respecti-e 9urisdiction. "c. >urisdiction o-er ta1 collection cases as herein pro-ided: " . :1clusi-e ori%inal 9urisdiction in ta1 collection cases in-ol-in% final and e1ecutory assessments for ta1es" fees" char%es and penalties: 'ro-ided" howe-er" +hat collection cases where the principal amount of ta1es and fees" e1clusi-e of char%es and penalties" claimed is less than 0ne million pesos .' "000"000.00/ shall be tried by the proper 8unicipal +rial &ourt" 8etropolitan +rial &ourt and Re%ional +rial &ourt. "*. :1clusi-e appellate 9urisdiction in ta1 collection cases: "a. 0-er appeals from the 9ud%ments" resolutions or orders of the Re%ional +rial &ourts in ta1 collection cases ori%inally decided by them" in their respecti-e territorial 9urisdiction. "b. 0-er petitions for re-iew of the 9ud%ments" resolutions or orders of the Re%ional +rial &ourts in the :1ercise of their appellate 9urisdiction o-er ta1 collection cases ori%inally decided by the 8etropolitan +rial &ourts" 8unicipal +rial &ourts and 8unicipal &ircuit +rial &ourts" in their respecti-e 9urisdiction." RTC (%( 129) AN ACT RE$R"AN!6!N" THE #U !C!AR&, A((R$(R!AT!N" FUN S THEREF$R, AN F$R $THER (UR($SES

Se./i0n 2,* Jurisdiction in criminal cases. B Re%ional +rial &ourts shall e1ercise e1clusi-e ori%inal 9urisdiction in all criminal cases not within the e1clusi-e 9urisdiction of any court" tribunal or body" e1cept those now fallin% under the e1clusi-e and concurrent 9urisdiction of the Sandi%anbayan which shall hereafter be e1clusi-ely ta#en co%ni=ance of by the latter. RTC Re7ub8i. A./ N0* 7+91 'ar.1 25, 1994

AN ACT E3(AN !N" THE #UR!S !CT!$N $F THE 'ETR$($)!TAN TR!A) C$URTS, 'UN!C!(A) TR!A) C$URTS, AN 'UN!C!(A) C!RCU!T TR!A) C$URTS, A'EN !N" F$R THE (UR($SE %ATAS (A'%ANSA, %)"* 129, $THER5!SE 4N$5N AS THE 9#U !C!AR& RE$R"AN!6AT!$N ACT $F 198,9 Se./i0n 1* Section ! of ,atas 'ambansa ,l%. *!" otherwise #nown as the ">udiciary Reor%ani=ation Act of !40"" is hereby amended to read as follows: "Sec. !. >urisdiction in ci-il cases. B Re%ional +rial &ourts shall e1ercise e1clusi-e ori%inal 9urisdiction. ". / )n all ci-il actions in which the sub9ect of the liti%ation is incapable of pecuniary estimation7 ".*/ )n all ci-il actions which in-ol-e the title to" or possession of" real property" or any interest therein" where the assessed -alue of the property in-ol-ed e1ceeds +wenty thousand pesos .'*0"000"00/ or" for ci-il

actions in 8etro 8anila" where such -alue e1ceeds Aifty thousand pesos .'60"000.00/ e1cept actions for forcible entry into and unlawful detainer of lands or buildin%s" ori%inal 9urisdiction o-er which is conferred upon the 8etropolitan +rial &ourts" 8unicipal +rial &ourts" and 8unicipal &ircuit +rial &ourts7 ".3/ )n all actions in admiralty and maritime 9urisdiction where the demand or claim e1ceeds 0ne hundred thousand pesos .' 00"000.00/ or" in 8etro 8anila" where such demand or claim e1ceeds +wo hundred thousand pesos .'*00"000.00/7 ".4/ )n all matters of probate" both testate and intestate" where the %ross -alue of the estate e1ceeds 0ne hundred thousand pesos .' 00"000.00/ or" in probate matters in 8etro 8anila" where such %ross -alue e1ceeds +wo Cundred thousand pesos .'*00"000.00/7 ".6/ )n all actions in-ol-in% the contract of marria%e and marital relations7 ".5/ )n all cases not within the e1clusi-e 9urisdiction of any court" tribunal" person or body e1ercisin% 9urisdiction of any court" tribunal" person or body e1ercisin% 9udicial or ;uasi$9udicial functions7 ".(/ )n all ci-il actions and special proceedin%s fallin% within the e1clusi-e ori%inal 9urisdiction of a >u-enile and ?omestic Relations &ourt and of the &ourt of A%rarian Relations as now pro-ided by law7 and ".4/ )n all other cases in which the demand" e1clusi-e of interest" dama%es of whate-er #ind" attorney3s fees" liti%ation e1penses" and costs or the -alue of the property in contro-ersy e1ceeds 0ne hundred thousand pesos .' 00"000.00/ or" in such other cases in 8etro 8anila" where the demand e1clusi-e of the abo-ementioned items e1ceeds +wo Cundred thousand pesos .'*00"000.00/." +he Aamily &ourt Re7ub8i. A./ N0* 82+9 $./0ber 28, 1997

AN ACT ESTA%)!SH!N" FA'!)& C$URTS, "RANT!N" THE' E3C)US!-E $R!"!NA) #UR!S !CT!$N $-ER CH!) AN FA'!)& CASES, A'EN !N" %ATAS (A'%ANSA %!)AN" 129,AS A'EN E , $THER5!SE 4N$5N AS ACT $F 198,, A((R$(R!AT!N" FUN S THEREF$R AN F$R $THER (UR($SES Se./i0n 5* Jurisdiction offamily Courts* $ +he Aamily &ourts shall ha-e e1clusi-e ori%inal 9urisdiction to hear and decide the followin% cases: a/ &riminal cases where one or more of the accused is below ei%hteen . 4/ years of a%e but not less than nine .!/ years of a%e but not less than nine .!/ years of a%e or where one or more of the -ictims is a minor at the time of the commission of the offense: 'ro-ided" +hat if the minor is found %uilty" the court shall promul%ate sentence and ascertain any ci-il liability which the accused may ha-e incurred. +he sentence" howe-er" shall be suspended without need of application pursuant to 'tesidential ?ecree No. 503" otherwise #nown as the "&hild and Douth Eelfare &ode"7 b/ 'etitions for %uardianship" custody of children" habeas corpus in relation to the latter7 c/ 'etitions for adoption of children and the re-ocation thereof7 d/ &omplaints for annulment of marria%e" declaration of nullity of marria%e and those relatin% to marital status and property relations of husband and wife or those li-in% to%ether under different status and a%reements" and petitions for dissolution of con9u%al partnership of %ains7

e/ 'etitions for support and<or ac#nowled%ment7 f/ Summary 9udicial proceedin%s brou%ht under the pro-isions of :1ecuti-e 0rder No. *0!" otherwise #nown as the "Family Code of the Philippines"7 %/ 'etitions for declaration of status of children as abandoned" dependent o ne%lected children" petitions for -oluntary or in-oluntary commitment of children7 the suspension" termination" or restoration of parental authority and other cases co%ni=able under 'residential ?ecree No. 503" :1ecuti-e 0rder No. 65" .Series of !45/" and other related laws7 h/ 'etitions for the constitution of the family home7 i/ &ases a%ainst minors co%ni=able under the ?an%erous ?ru%s Act" as amended7 9/ Violations of Republic Act No. (5 0" otherwise #nown as the "Special Protection of Children Against Child Abuse, Exploitation and iscrimination Act," as amended by Republic Act No. (5647 and #/ &ases of domestic -iolence a%ainst: / Eomen $ which are acts of %ender based -iolence that results" or are li#ely to result in physical" se1ual or psycholo%ical harm or sufferin% to women7 and other forms of physical abuse such as batterin% or threats and coercion which -iolate a woman3s personhood" inte%rity and freedom mo-ement7 and */ &hildren $ which include the commission of all forms of abuse" ne%lect" cruelty" e1ploitation" -iolence" and discrimination and all other conditions pre9udicial to their de-elopment. )f an act constitutes a criminal offense" the accused or batterer shall be sub9ect to criminal proceedin%s and the correspondin% penalties. )f any ;uestion in-ol-in% any of the abo-e matters should arise as an incident in any case pendin% in the re%ular courts" said incident shall be determined in that court. Airst @e-el &ourts .8+&/ ,' *! Se./i0n 22* Jurisdiction of !etropolitan "rial Courts, !unicipal "rial Courts and !unicipal Circuit "rial Courts in criminal cases. B :1cept in cases fallin% within the e1clusi-e ori%inal 9urisdiction of Re%ional +rial &ourts and of the Sandi%anbayan" the 8etropolitan +rial &ourts" 8unicipal +rial &ourts" and 8unicipal &ircuit +rial &ourts shall e1ercise: . / :1clusi-e ori%inal 9urisdiction o-er all -iolations of city or municipal ordinances committed within their respecti-e territorial 9urisdiction7 and .*/ :1clusi-e ori%inal 9urisdiction o-er all offenses punishable with imprisonment not e1ceedin% si1 .5/ years irrespecti-e of the amount of fine" and re%ardless of other imposable accessory or other penalties" includin% the ci-il liability arisin% from such offenses or predicated thereon" irrespecti-e of #ind" nature" -alue" or amount thereof: Pro#ided, ho$e#er, +hat in offenses in-ol-in% dama%e to property throu%h criminal ne%li%ence they shall ha-e e1clusi-e ori%inal 9urisdiction thereof. %as amended by &.A, 'o. ()*+, RA (5! Se./i0n 2* Section 3* of the same law is hereby amended to read as follows:

"Sec. 3*. >urisdiction of 8etropolitan +rial &ourts" 8unicipal +rial &ourts and 8unicipal &ircuit +rial &ourts in &riminal &ases. B :1cept in cases fallin% within the e1clusi-e ori%inal 9urisdiction of Re%ional +rial &ourts and of the Sandi%anbayan" the 8etropolitan +rial &ourts" 8unicipal +rial &ourts" and 8unicipal &ircuit +rial &ourts shall e1ercise: ". / :1clusi-e ori%inal 9urisdiction o-er all -iolations of city or municipal ordinances committed within their respecti-e territorial 9urisdiction7 and ".*/ :1clusi-e ori%inal 9urisdiction o-er all offenses punishable with imprisonment not e1ceedin% si1 .5/ years irrespecti-e of the amount of fine" and re%ardless of other imposable accessory or other penalties" includin% the ci-il liability arisin% from such offenses or predicated thereon" irrespecti-e of #ind" nature" -alue or amount thereof: 'ro-ided" howe-er" +hat in offenses in-ol-in% dama%e to property throu%h criminal ne%li%ence" they shall ha-e e1clusi-e ori%inal 9urisdiction thereof."

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