GENERAL PRINCIPLES

PART1
1. Political Law
That branch of public law which deals with the
organization and operations of the governmental
organs of the state and defines the relations of the
State with the inhabitants of its territory.
2. Subdivisions of Political Law
a. Constitutional Law- the study of the
maintenance of the proper balance of the between
authority as represented by the three inherent
powers of the state and liberty as guaranteed by the
bill of rights
b. Administrative law- that branch of public
law which fixes the organizations of the
government determines the competence of the
administrative authorities who execute the law and
indicates to the individual remedies for the violation
of his rights.
c. Law on !ublic Corporations
d. Law of !ublic "fficers
e. #lection Laws
3. Administativ! Law define $according to !rof.
%oodnow&
$See above definition&
". Gov!nm!nt define
The institution or aggregate of institutions
by which an independent society ma'es or carries
the rules of action which are necessary to enable
men to live in a social state or which are imposed
upon the people forming the society by those who
possess the power or authority of prescribing them.
#. Administation define
The aggregate of those persons in whose
hands the reins of the government are for the time
being.
$. Conc!%t of Gov!nm!nt
(orm of fundamental riles and principles by
which a nation or state is governed or by which an
individual members of a body politic are to regulate
their social actions.
)t is a machinery by which the sovereign
power in a state expresses its will and exercises its
functions* or the framewor' of political institutions
departments and offices by means of which the
executive +udicial legislative and administrative
business of the state is carried on.
&. Gov!nm!nt of t'! R!%ublic of t'!
P'ili%%in!s define
Corporate government entity through which
the functions of the government are exercised
throughout the !hilippines including save as the
contrary appears from the context the various arms
through which the political authority is made
effective in the !hilippines whether pertaining to
the autonomous regions the provincial city
municipal or barangay subdivisions or other forms
of local government.
a. Constitu!nt (unction- compulsory function
which form the very bonds of society.
,eeping of order and providing
for the protection of persons and
property from violence and
robbery
b. )inistant (unction-optional functions of the
government designed to achieve a better collective
life for the community.
*. National Gov!nm!nt define
-efers to the entire machinery of the central
government as distinguished from the different
forms of the local government
Composed of the executive +udiciary and
the legislative branch of the government.
+. Local Gov!nm!nt define $according to .!
Law Center&
-efers to a political subdivision of a nation or state
which is constituted by law and has substantial
control of local affairs.
1,. Souc!s of Administativ! Law
a. 1+*& Constitution with specific
provisions impacting on administrative law and
administrative entities
b. E-!cutiv! .d! 2+2 which governs the
regular departments bureaus agencies officers and
personnel of the executive branch of the
government.
c. "ther Statut!s establishing administrative
agencies and providing for their organization
structure powers and functions and /uasi-+udicial
authority.
d. Rul!s/ !0ulations and %oc!du!s
enacted by administrative entities in implementation
of the respective mandates*
e. 1!cisions and !solutions rendered by
such administrative agencies of controversies
brought for their determination*
f. 2udicial d!cisions rendered by courts of
law relating the charters and operations of the
administrative bodies as well as the legality of the
Yanyan De Vera |Notes in Administrative Law under Atty. Lara 1
latter0s promulgated regulations and
determinations.
Pat II
1. Administativ! A0!nci!s/ 'ow c!at!d.
a. Constitutional provision
b. Legislative enactment
c. Authority of Law
2. Constitutional %ovisions c!atin0
Administativ! A0!nci!s
a. Civil S!vic! Commission Art. )1-2
The civil service shall be administered by the Civil
Service Commission composed of a
Chairman $(rancisco 3u/ue&
two Commissioners $-obert 4artinez&
who shall be
o natural-born citizens of the
!hilippines and at the time of
their appointment
o at least thirty-five years of age
o with proven capacity for public
administration
o and must not have been
candidates for any elective
position in the elections
immediately preceding their
appointment.
Section 5.
The civil service embraces all branches
subdivisions instrumentalities and agencies of the
%overnment including government-owned or
controlled corporations with original charters.
Appointments in the civil service shall be made
only according to merit and fitness to be
determined as far as practicable and except to
positions which are policy-determining primarily
confidential or highly technical by competitive
examination.
Section 6. 7o candidate who has lost in any
election shall within one year after such election
be appointed to any office in the %overnment or any
%overnment-owned or controlled corporations or in
any of their subsidiaries.
b. Commission on El!ctions
There shall be a Commission on #lections
composed of a
Chairman $Sixto 2rillantes& and
six Commissioners who shall be
o natural-born citizens of the
!hilippines and at the time of their
appointment
o at least thirty-five years of age
o holders of a college degree
o and must not have been candidates
for any elective positions in the
immediately preceding elections.
o 8owever a ma+ority thereof
including the Chairman shall be
members of the !hilippine 2ar who
have been engaged in the %actic! of
law for at l!ast t!n 3!as.
c. Commission on Audit same
There shall be a Commission on Audit composed of
a
Chairman $ 4aria %racia !ulido Tan &and
two Commissioners $ 8eidi 4endoza and
-owena %uanzon&
o who shall be natural-born citizens of
the !hilippines and at the time of
their appointment
o at least thirty-five years of age
o Certified !ublic Accountants
o with not less than ten years of
auditing experience
o or members of the !hilippine 2ar
who have been engaged in the
practice of law for at least ten years
o and must not have been candidates
for any elective position in the
elections immediately preceding
their appointment.
o At no time shall all 4embers of the
Commission belong to the same
profession.
d. Commission on 4uman Ri0'ts/ S!ction
1&/ At. 5III
Section 9:. There is hereby created an independent
office called the Commission on 8uman -ights.
The Commission shall be composed of a
Chairman $Loreta Anne -osales& and
fou )!mb!s who must be
o natural-born citizens of the
!hilippines
o and a ma6oit3 of w'om s'all b!
m!mb!s of t'! 7a.
o The term of office and other
/ualifications and disabilities of the
4embers of the Commission shall
be provided by law.
.ntil this Commission is constituted the existing
!residential Committee on 8uman -ights shall
continue to exercise its present functions and
powers.
Yanyan De Vera |Notes in Administrative Law under Atty. Lara 2
The approved annual appropriations of the
Commission shall be automatically and regularly
released.
Section 9;. The Commission on 8uman -ights
shall have the following powers and functions<
)nvestigate on its own or on complaint by any
party all forms of human rights violations involving
civil and political rights*
Adopt its operational guidelines and rules of
procedure and cite for contempt for violations
thereof in accordance with the -ules of Court*
!rovide appropriate legal measures for the
protection of human rights of all persons within the
!hilippines as well as (ilipinos residing abroad
and provide for preventive measures and legal aid
services to the under-privileged whose human rights
have been violated or need protection*
#xercise visitorial powers over +ails prisons or
detention facilities*
#stablish a continuing program of research
education and information to enhance respect for
the primacy of human rights*
-ecommend to Congress effective measures to
promote human rights and to provide for
compensation to victims of violations of human
rights or their families*
4onitor the !hilippine %overnment=s compliance
with international treaty obligations on human
rights*
!. Commission on A%%ointm!nts/ S!ction
1* At. 8I
Section 9;. There shall be a Commission on
Appointments
consisting of the P!sid!nt of t'! S!nat!
as ex officio Chairman
twelve Senators
and twelve 4embers of the 8ouse of
-epresentatives elected by each 8ouse on
the basis of proportional representation
from the political parties and parties or
organizations registered under the party-list
system represented therein.
The chairman of the Commission shall not
vote except in case of a tie. The
Commission shall act on all appointments
submitted to it within thirty session days of
the Congress from their submission. The
Commission shall rule by a ma+ority vote of
all the 4embers.
f. S!nat! El!ctoal Tibunal/ At. 8I/
S!ction 1&
Section 9:. The Senate and the 8ouse of
-epresentatives shall each have an #lectoral
Tribunal which shall b! t'! sol! 6ud0! of all
cont!sts !latin0 to t'! !l!ction/ !tuns/ and
9ualifications of t'!i !s%!ctiv! )!mb!s.
#ach #lectoral Tribunal shall be composed of
nine 4embers
o three of whom shall be 2ustic!s of
t'! Su%!m! Court to be designated
by the Chief >ustice
o and the remaining si- s'all b!
)!mb!s of t'! S!nat! o t'!
4ous! of R!%!s!ntativ!s as the
case may be who shall be chosen on
the basis of proportional
representation from the political
parties and the parties or
organizations registered under the
party-list system represented
therein. The senior >ustice in the
#lectoral Tribunal shall be its
Chairman.
Section 9?. The #lectoral Tribunals and the
Commission on Appointments shall be constituted
within thirty days after the Senate and the 8ouse of
-epresentatives shall have been organized with the
election of the !resident and the Spea'er. The
Commission on Appointments shall meet only while
the Congress is in session at the call of its
Chairman or a ma+ority of all its 4embers to
discharge such powers and functions as are herein
conferred upon it.
0. 4ous! of R!%s. El!ctoal Tibunal/ At.
8I/ sam!
:s!! abov!;
'. 2udicial and 7a Council/ At. 8III/
S!ction *.
A >udicial and 2ar Council is hereby created under
the supervision of the Supreme Court composed of
the
C'i!f 2ustic! as ex officio Chairman
the Secretary of >ustice
and a representative of t'! Con0!ss as ex
officio 4embers
a representative of the Int!0at!d 7a
a %of!sso of law
a !ti!d )!mb! of the Supreme Court
and a !%!s!ntativ! of t'! %ivat! s!cto.
The regular members of the Council shall be
appointed by the !resident for a term of four years
with the consent of the Commission on
Appointments. "f the 4embers first appointed the
representative of the )ntegrated 2ar shall serve for
four years the professor of law for three years the
retired >ustice for two years and the representative
of the private sector for one year.
Yanyan De Vera |Notes in Administrative Law under Atty. Lara 3
The Cler' of the Supreme Court shall be the
Secretary ex officio of the Council and shall 'eep a
record of its proceedings.
The regular 4embers of the Council shall receive
such emoluments as may be determined by the
Supreme Court. The Supreme Court shall provide in
its annual budget the appropriations for the Council.
The Council shall have the principal function of
recommending appointees to the +udiciary. )t may
exercise such other functions and duties as the
Supreme Court may assign to it.
i. .mbudsman/ At. 5I
Section @. There is hereby created the independent
"ffice of the "mbudsman composed of the
o "mbudsman to be 'nown as
Tanodbayan
o one overall 3eputy and
o at least one 3eputy each for Luzon
Aisayas and 4indanao.
o A separate 3eputy for the military
establishment may li'ewise be
appointed.
Section 6. The officials and employees of the "ffice
of the "mbudsman other than the 3eputies shall
be appointed by the "mbudsman according to the
Civil Service Law.
Section :. The existing Tanodbayan shall hereafter
be 'nown as the "ffice of the Special !rosecutor. )t
shall continue to function and exercise its powers as
now or hereafter may be provided by law except
those conferred on the "ffice of the "mbudsman
created under this Constitution.
Section ;. The "mbudsman and his 3eputies shall
be<
natural-born citizens of the !hilippines
and at the time of their appointment
at least forty years old
of recognized probity and independence
and members of the !hilippine 2ar
and must not have been candidates for any
elective office in the immediately preceding
election.
The "mbudsman must have for ten years
or more been a +udge or engaged in the
practice of law in the !hilippines.
3uring their tenure they shall be sub+ect to the
same dis/ualifications and prohibitions as provided
for in Section 5 of Article 91-A of this Constitution.
Section ?. The "mbudsman and his 3eputies shall
be appointed by the !resident from a list of at least
six nominees prepared by the >udicial and 2ar
Council and from a list of three nominees for every
vacancy thereafter. Such appointments shall re/uire
no confirmation. All vacancies shall be filled within
three months after they occur.
Section 99. The "mbudsman and his 3eputies shall
serve for a term of seven years without
reappointment. They shall not be /ualified to run
for any office in the election immediately
succeeding their cessation from office.
Section 95. The "mbudsman and his 3eputies as
protectors of the people shall act promptly on
complaints filed in any form or manner against
public officials or employees of the %overnment or
any subdivision agency or instrumentality thereof
including government-owned or controlled
corporations and shall in appropriate cases notify
the complainants of the action ta'en and the result
thereof.
Section 9B. The "ffice of the "mbudsman shall
have the following powers functions and duties<
)nvestigate on its own or on complaint by any
person any act or omission of any public official
employee office or agency when such act or
omission appears to be illegal un+ust improper or
inefficient.
3irect upon complaint or at its own instance any
public official or employee of the %overnment or
any subdivision agency or instrumentality thereof
as well as of any government-owned or controlled
corporation with original charter to perform and
expedite any act or duty re/uired by law or to stop
prevent and correct any abuse or impropriety in the
performance of duties.
6. An ind!%!nd!nt !conomic and %lannin0
a0!nc3/ At. 5II/ S!ction +
Section ?. The Congress may establish an
independent economic and planning agency headed
by the !resident which shall after consultations
with the appropriate public agencies various private
sectors and local government units recommend to
Congress and implement continuing integrated and
coordinated programs and policies for national
development.
.ntil the Congress provides otherwise the 7ational
#conomic and 3evelopment Authority shall
function as the independent planning agency of the
government.
<. A0!nc3 on coo%!ativ!s/ At. 5II/ sam!
Cooperative 3evelopment Authoriy
l. An ind!%!nd!nt c!ntal mon!ta3
aut'oit3/ At. 5II/
Yanyan De Vera |Notes in Administrative Law under Atty. Lara 4
Section 5C. The Congress shall establish an
independent central monetary authority the
members of whose governing board must be
natural-born (ilipino citizens of 'nown probity
integrity and patriotism the ma+ority of whom shall
come from the private sector. They shall also be
sub+ect to such other /ualifications and disabilities
as may be prescribed by law. The authority shall
provide policy direction in the areas of money
ban'ing and credit. )t shall have supervision over
the operations of ban's and exercise such regulatory
powers as may be provided by law over the
operations of finance companies and other
institutions performing similar functions.
.ntil the Congress otherwise provides the Central
2an' of the !hilippines operating under existing
laws shall function as the central monetary
authority.
m. National Lan0ua0! Commission/ At.
5I8/ sam!
Section ?. The Congress shall establish a national
language commission composed of representatives
of various regions and disciplines which shall
underta'e coordinate and promote researches for
the development propagation and preservation of
(ilipino and other languages.
n. National %olic! commission/ 58I/ sam!
Section 6. The State shall establish and maintain
one police force which shall be national in scope
and civilian in character to be administered and
controlled by a national police commission. The
authority of local executives over the police units in
their +urisdiction shall be provided by law.
o. A consultativ! bod3 on indi0!nous
cultual communiti!s/ At. 58I/ sam!
Section 95. The Congress may create a consultative
body to advise the !resident on policies affecting
indigenous cultural communities the ma+ority of
the members of which shall come from such
communities.
3. L!0islativ! !nactm!nts examples
a. National Labo R!lations Commission
b. En!03 R!0ulato3 Commission :RA
No. +13$;
c. PAGC.R/ P1 1,$&=A
d. Int!ll!ctual Po%!t3 .ffic! :IP.;
D. Autonomous -egions actions
@. Local %overnment .nits actions
Pat III
1. 1!finitions of Administativ! A0!nci!s
1. A0!nc3
Any department bureau office commission
authority or officer of the 7ational %overnment
authorized by law or executive order to ma'e rules
issue licenses grant rights or privileges and
ad+udicates cases.
2. Gov!nm!nt instum!ntalit3
-efers to any agency of the 7ational %overnment
not integrated within the department framewor'
vested with special functions or +urisdiction by law
endowed with some if not all corporate powers
administering special funds and en+oying
operational autonomy usually through a charter.
3. C'at!!d institution
-efers to any agency organized or operating under a
special charter and vested by law with functions
relating to specific constitutional policies or
ob+ectives* this term includes the state universities
and colleges and the monetary authority of the
State.
". 1!%atm!nt
-efers to an executive department created by law
and includes any instrumentality having or assigned
the ran' of department regardless of its name or
designation.
#. 7u!au
-efers to the principal subdivision or unit of any
department including department-wide regional
offices* it has li'ewise been described as specialized
administrative unit.
$. .ffic!
-efers within the framewor' of governmental
organization to any ma+or functional unit of a
department or bureau including regional offices. )t
may also refers to any position held or occupied by
individual persons whose functions are defined by
law or regulation.
*. Aut'oit3
The power to enforce laws exact obedience
command determine or +udge.
+. Gov!nm!nt own!d o contoll!d
co%oation :P1 No. 2,2+;
-efers to any agency organized as a stoc' or non-
stoc' corporation vested with functions relating to
public needs whether governmental or proprietary
in nature and owned by the government directly or
Yanyan De Vera |Notes in Administrative Law under Atty. Lara 5
through its instrumentalities either wholly or where
applicable as in the case of stoc' corporations to
the extent of at least @9 percent of its capital stoc'
5. The Three $B& Administrative -elationships
$refer to latter part of this reviewer&
3. Natu! of Administativ! A0!nci!s
4ay be considered an organ of the
legislature with respect to the promulgation
of rules that have the force of law yet their
power to enact regulations is exercised only
as an incident to their primary function of
enforcing the law
4ay be regarded as extension of the courts
since they perform functions of a +udicial
nature as when they resolve factual or even
legal issues again they do so in pursuance
of their general power of regulation and
implementation of legislative policy.
". C!ation and Abolition
#. R!lation to R!0ula 1!%atm!nts
9. Aratuc vs. C"4#L#C ;; SC-A 5@9
As the superior body having control and supervision
over the board of canvassers the Comelec may
review the actuations of the regional board of
canvassers such as extending its in/uiry beyond the
election records of the voting centers in /uestions
.
)n Administrative law a superior body having
supervision and control over another office may do
directly what the latter is supposed to do or ought
to have done.
5. 4aceda vs. C"4#L#C 9?5 SC-A B6B
3ecisions of courts interpreting the charters
powers and functions of administrative bodies such
as the authority to fix rates and prices are a source
of administrative lawmay have overloo'ed the
provisions of Section ; of #"9:5 which explicitly
provides that < E..
)n /uestioning the lac' of prior notice and hearing
the petitioners
Pat I8
!owers of Administrative Agencies
9. Fuasi-Legislative !ower
a. 1!finition- power of subordinate
legislation. -efers to the authority delegated by the
legislature to the administrative agency to !nact
ul!s and !0ulations that are designed to carry out
the provisions of the law and implement legislative
policy.
b. Eff!ct of Rul!s and R!0ulations
)t parta'es the nature of a statute
c. Administativ! Rul! as defined in #.".
7o. 5?5
those issued for the purpose of
supplementing the law that the
administrative agency is tas'ed to enforce
or filling in the gaps of the statute.
1.1. Pow! to Issu! Rul!s 1istin0uis'!d fom
L!0islativ! Pow!
a. Ghat the law shall be H legislative
b. 3iscretion to determine how the law shall
be enforced Hadministrative rule
c. (ranchise distinguished from Certificate
of !ublic Convenience $C!C& H
Assoc. Comm. I Gireless Services-.nited
2roadcasting 7etwor's vs. 7TC B?:
SC-A @:D
1.2. Souc! of Pow! to Issu! Rul!s
a. !ower derived from body and by which
means
b. Legislature0s tendency to be liberal in
administrative actions
9.B. Tests of Aalid 3elegation
Completeness Test- the law must be
complete in all its essential terms and conditions
when it leaves the legislature so that there will be
nothing left for the delegate to do when it reaches
him except to enforce it.
Sufficient Standard Test- intended to map
put the boundaries of the delegate0s authority by
defining the legislative policy and indicating the
circumstances under which it is to be pursued and
effected.
-e/uisites for Aalidity of Administrative
-egulations<
a. The promulgation of the regulation must be
authorized by the legislature
b. )t must be within the scope of the authority
granted by the legislature
c. )t must be issued in accordance with the
prescribed procedure
d. )t must be reasonable
2. >uasi=2udicial Pow!
a. 3efinition
b. Source
5.9. 3eterminative !owers
Yanyan De Vera |Notes in Administrative Law under Atty. Lara 6
a. #nabling power
b. 3irecting power
c. 3ispensing power
d. Summary power
e. #xamining power
5.B. 7ature of Administrative 2odies0 #xercise of
!ower
9. The Fuasi-Legislative !ower
A. ,inds of Administrative -egulations
a& Legislative
b& )nterpretative
2. Legislative -egulation
a& Supplementary
b& Contingent
c& -e/uisites for Aalidity
9& Authorized by the Legislature
5& Githin the scope of authority given
a. Ghich prevails in case of conflict
b. !eople vs. 4aceren :? SC-A
D@C 2autista vs. >uinio 95: SC-A B5?
4etropolitan Traffic Command vs. %onong 9;:
SC-A DB5
B& According to prescribed procedure
a. %eneral rule on notice and hearing
exception.
b. 4aceda vs. #-2 9?5 SC-A B6B
c. Tanada vs. Tuvera 9D6 SC-A DD6 #.".
7o. 5CC
d. -ubenecia vs. CSC 5DD SC-A 6DC
publication re/uired if gen. application and penal in
nature* exception !!A vs. C"A D6? SC-A B?:
e. Senate vs. #rmita
%- 96?::: #.". 7o. D6D
D& 4ust be reasonable
a. Taxicab "perators
of 44 vs. 2oard of Transpo. 99: SC-A @?:
C. !enal -egulations
9. -e/uisites
3. Construction and )nterpretation
#. #nforcement
(. Amendment and -epeal
B. >udicial -eview
A. 3efinition
a. Ghen administrative decisions be
appealed to the courts of +ustice
b. -ight of appeal
c. Ghen /uestions of law appealable
d. 4ethods of -eview
#xamples< 9. C"4#L#C
5. -ule DB
B. Administrative
Code $#" 5?5&
D. 3octrine of !rimary >urisdiction
A. 3efinition
a. 4atters or /uestions generally resolved
b. Sherwill 3evelopment Corp. vs. Sitio Sto.
7ino -esidents D69 SC-A @9:
c. Court0s referral to ,atarungang
!ambarangay
d. -a+ah Lahuy 4ining vs. !a+ares 9B6
SC-A D9@
e. >urisdiction of 2"C and 8L.-2
f. Ghen two $5& agencies ta'e cognizance
@. 3octrine of #xhaustion of Administrative
-emedies
A. 3efinition
a. -easons
b. #xceptions
c. #ffect of 7on-Compliance
$. R!%ublic Act +2*2
A. Title
J A7 ACT
o #1!A73)7% T8# >.-)S3)CT)"7 "(
T8# C".-T "( TA1 A!!#ALS $CTA&
o #L#AAT)7% )TS -A7, T" T8# L#A#L
"( A C"LL#%)AT# C".-T G)T8 S!#C)AL
>.-)S3)CT)"7 A73
o #7LA-%)7% )TS 4#42#-S8)!
o A4#73)7% ("- T8# !.-!"S#
C#-TA)7 S#CT)"7S "- -#!.2L)C ACT 7".
995@ AS A4#73#3 "T8#-G)S# ,7"G7 AS
T8# LAG C-#AT)7% T8# C".-T "( TA1
A!!#ALS A73 ("- "T8#- !.-!"S#S
2. Section 9* Court* >ustices*
Fualifications* Salary* Tenure.
There is hereby created a Court of Tax Appeals
J which shall be of the same level as the Court
of Appeals
J possessing all the inherent powers of a Court
of >ustice
Yanyan De Vera |Notes in Administrative Law under Atty. Lara 7
J and shall consist of a !residing >ustice and
five $@& Associate >ustices.
J The incumbent !residing >udge and
Associate >udges shall continue in office and bear
the new titles of !residing >ustice and Associate
>ustices.
J The !residing >ustice and the most Senior
Associate >ustice shall serve as chairmen of the two
$5& 3ivisions.
J The additional three $B& >ustices and
succeeding members of the Court shall be appointed
by the !resident upon nomination by the >udicial
and 2ar Council.
J The !residing >ustice shall be so designated
in his appointment and the Associate >ustices shall
have precedence according to the date of their
respective appointments or when the appointments
of two $5& or more of them shall bear the same date
according to the order in which their appointments
were issued by the !resident.
J They shall have the same /ualifications
ran' category salary emoluments and other
privileges be sub+ect to the same inhibitions and
dis/ualifications and en+oy the same retirements
and other benefits as those provided for under
existing laws for the !residing >ustice and Associate
>ustices of the Court of Appeals.
J KGhenever the salaries of the !residing
>ustice and the Associate >ustices of the Court of
Appeals are increased such increases in salaries
shall be deemed correspondingly extended to and
en+oyed by the !residing >ustice and Associate
>ustices of the CTA.
J KThe !residing >ustice and Associate
>ustices shall hold office during good behavior until
they reach the age of seventy $:C& 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 +udiciary of e/uivalent ran'.K
C. Section 5* Sitting #n 2anc or 3ivision /uorum
!roceedings
The CTA may sit en banc or in two $5& 3ivisions
each 3ivision consisting of three $B& >ustices.
K(our $D& >ustices shall constitute a /uorum for
sessions en banc and two $5& >ustices for sessions of
a 3ivision<
!rovided That when the re/uired /uorum cannot
be constituted due to any vacancy dis/ualification
inhibition disability or any other lawful cause the
!residing >ustice shall designate any >ustice of other
3ivisions of the Court to sit temporarily therein.
KThe affirmative votes of four $D& members of the
Court en banc or two $5& members of a 3ivision as
the case may be shall be necessary for the rendition
of a decision or resolution.K
3. Section :* >urisdiction
a. #xclusive appellate +urisdiction to review by
appeal as herein provided<
9. 3ecisions of the Commissioner of )nternal
-evenue in cases involving disputed assessments
refunds of internal revenue taxes fees or other
charges penalties in relation thereto or other
matters arising under the 7ational )nternal -evenue
or other laws administered by the 2ureau of )nternal
-evenue*
5. )naction by the Commissioner of )nternal
-evenue in cases involving disputed assessments
refunds of internal revenue taxes fees or other
charges penalties in relations thereto or other
matters arising under the 7ational )nternal -evenue
Code or other laws administered by the 2ureau of
)nternal -evenue where the 7ational )nternal
-evenue Code provides a specific period of action
in which case the inaction shall be deemed a denial*
B. 3ecisions orders or resolutions of the -egional
Trial Courts in local tax cases originally decided or
resolved by them in the exercise of their original or
appellate +urisdiction*
D. 3ecisions 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 2ureau of Customs*
@. 3ecisions of the Central 2oard of Assessment
Appeals in the exercise of its appellate +urisdiction
over cases involving the assessment and taxation of
real property originally decided by the provincial or
city board of assessment appeals*
6. 3ecisions of the Secretary of (inance on customs
cases elevated to him automatically for review from
decisions of the Commissioner of Customs which
Yanyan De Vera |Notes in Administrative Law under Atty. Lara 8
are adverse to the %overnment under Section 5B9@
of the Tariff and Customs Code*
:. 3ecisions of the Secretary of Trade and )ndustry
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
b. >urisdiction over cases involving criminal
offenses as herein provided<
duties under Section BC9 and BC5 respectively of
the Tariff and Customs Code and safeguard
measures under -epublic Act 7o. ;;CC where
either party may appeal the decision to impose or
not to impose said duties.
9. #xclusive original +urisdiction over all criminal
offenses arising from violations of the 7ational
)nternal -evenue Code or Tariff and Customs Code
and other laws administered by the 2ureau of
)nternal -evenue or the 2ureau of Customs<
!rovided 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 "ne million pesos
$!9CCCCCC.CC& or where there is no specified
amount claimed shall be tried by the regular Courts
and the +urisdiction of the CTA shall be appellate.
Any provision of law or the -ules 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 +ointly
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.
5. #xclusive appellate +urisdiction in criminal
offenses<
a. "ver appeals from the +udgments resolutions or
orders of the -egional Trial Courts in tax cases
originally decided by them in their respected
territorial +urisdiction.
b. "ver petitions for review of the +udgments
resolutions or orders of the -egional Trial Courts in
the exercise of their appellate +urisdiction over tax
cases originally decided by the 4etropolitan Trial
Courts 4unicipal Trial Courts and 4unicipal
Circuit Trial Courts in their respective +urisdiction.
c. >urisdiction over tax collection cases as herein
provided<
9. #xclusive original +urisdiction in tax collection
cases involving final and executory assessments for
taxes fees charges and penalties< !rovided
however That collection cases where the principal
amount of taxes and fees exclusive of charges and
penalties claimed is less than "ne million pesos
$!9CCCCCC.CC& shall be tried by the proper
4unicipal Trial Court 4etropolitan Trial Court and
-egional Trial Court.
5. #xclusive appellate +urisdiction in tax collection
cases<
a. "ver appeals from the +udgments resolutions or
orders of the -egional Trial Courts in tax collection
cases originally decided by them in their respective
territorial +urisdiction.
b. "ver petitions for review of the +udgments
resolutions or orders of the -egional Trial Courts in
the #xercise of their appellate +urisdiction over tax
collection cases originally decided by the
4etropolitan Trial Courts 4unicipal Trial Courts
and 4unicipal Circuit Trial Courts in their
respective +urisdiction.K
# . Section ?* 4ode of Appeal #ffect of Appeal
Any party adversely affected by a decision ruling
or inaction of the Commissioner of )nternal
-evenue the Commissioner of Customs the
Secretary of (inance the Secretary of Trade and
)ndustry or the Secretary of Agriculture or the
Central 2oard of Assessment Appeals or the
-egional Trial Courts may file an appeal with the
CTA within thirty $BC& days after the receipt of such
decision or ruling or after the expiration of the
period fixed by law for action as referred to in
Section :$a&$5& herein.
KAppeal shall be made by filing a petition for
review under a procedure analogous to that
provided for under -ule D5 of the 9??: -ules of
Civil !rocedure with the CTA within thirty $BC&
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 3ivision of the CTA shall hear the appeal<
!rovided however That with respect to decisions
or rulings of the Central 2oard of Assessment
Appeals and the -egional Trial Court in the exercise
Yanyan De Vera |Notes in Administrative Law under Atty. Lara
of its appellate +urisdiction appeal shall be made by
filing a petition for review under a procedure
analogous to that provided for under rule DB of the
9??: -ules of Civil !rocedure with the CTA which
shall hear the case en banc.
KAll other cases involving rulings orders or
decisions filed with the CTA as provided for in
Section : shall be raffled to its 3ivisions. A party
adversely affected by a ruling order or decision of a
3ivision of the CTA may file a motion for
reconsideration of new trial before the same
3ivision of the CTA within fifteens $9@& days from
notice thereof< !rovide however That in criminal
cases the general rule applicable in regular Courts
on matters of prosecution and appeal shall li'ewise
apply.
K7o appeal ta'en to the CTA from the decision of
the Commissioner of )nternal -evenue or the
Commissioner of Customs or the -egional Trial
Court provincial city or municipal treasurer or the
Secretary of (inance the Secretary of Trade and
)ndustry and Secretary of Agriculture as the case
may be shall suspend the payment levy distraint
andLor sale of any property of the taxpayer for the
satisfaction of his tax liability as provided by
existing law< !rovided however That when in the
opinion of the Court the collection by the
aforementioned government agencies may
+eopardize the interest of the %overnment andLor the
taxpayer the Court any stage of the proceeding may
suspend the said collection and re/uire the taxpayer
either to deposit the amount claimed or to file a
surety bond for not more than double the amount
with the Court.
K)n criminal and collection cases covered
respectively by Section :$b& and $c& of this Act the
%overnment may directly file the said cases with
the CTA covering amounts within its exclusive and
original +urisdiction.K
(. Section 99* Appeal to CTA #n 2anc -eview by
Certiorari
Appeal to CTA #n 2anc
7o civil proceeding involving matter arising under
the 7ational )nternal -evenue Code the Tariff and
Customs Code or the Local %overnment 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
3ivision of the CTA on a motion for reconsideration
or new trial may file a petition for review with the
CTA en banc.
-eview 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 -ule D@ of the 9??: -ules of Civil
!rocedure.K
:. #xecutive "rder 5?5
A. Administrative -elationships
Section B;. 3efinition of Administrative
-elationship.
.nless otherwise expressly stated in the Code or in
other laws defining the special relationships of
particular agencies administrative relationships
shall be categorized and defined as follows<
$9& Supervision and Control.
Supervision and control shall include authority to
act directly whenever a specific function is
entrusted by law or regulation to a subordinate*
direct the performance of duty* restrain the
commission of acts* review approve reverse or
modify acts and decisions of subordinate officials or
units* determine priorities in the execution of plans
and programs* and prescribe standards guidelines
plans and programs. .nless a different meaning is
explicitly provided in the specific law governing the
relationship of particular agencies the word
Yanyan De Vera |Notes in Administrative Law under Atty. Lara 1!
KcontrolK shall encompass supervision and control
as defined in this paragraph.
$5& Administrative Supervision. - $a&
Administrative supervision which shall govern the
administrative relationship between a department or
its e/uivalent and regulatory agencies or other
agencies as may be provided by law shall be
limited to the authority of the department or its
e/uivalent to generally oversee the operations of
such agencies and to insure that they are managed
effectively efficiently and economically but without
interference with day-to-day activities* or re/uire
the submission of reports and cause the conduct of
management audit performance evaluation and
inspection to determine compliance with policies
standards and guidelines of the department* to ta'e
such action as may be necessary for the proper
performance of official functions including
rectification of violations abuses and other forms of
maladministration* and to review and pass upon
budget proposals of such agencies but may not
increase or add to them*
$b& Such authority shall not however extend to<
$9& appointments and other personnel actions in
accordance with the decentralization of personnel
functions under the Code except appeal is made
from an action of the appointing authority in which
case the appeal shall be initially sent to the
department or its e/uivalent sub+ect to appeal in
accordance with law* $5& contracts entered into by
the agency in the pursuit of its ob+ectives the
review of which and other procedures related
thereto shall be governed by appropriate laws rules
and regulations* and $B& the power to review
reverse revise or modify the decisions of
regulatory agencies in the exercise of their
regulatory or /uasi-+udicial functions* and
$c& .nless a different meaning is explicitly
provided in the specific law governing the
relationship of particular agencies the word
KsupervisionK shall encompass administrative
supervision as defined in this paragraph.
$B& Attachment. - $a& This refers to the lateral
relationship between the department or its
e/uivalent and the attached agency or corporation
for purposes of policy and program coordination.
The coordination may be accomplished by having
the department represented in the governing board
of the attached agency or corporation either as
chairman or as a member with or without voting
rights if this is permitted by the charter* having the
attached corporation or agency comply with a
system of periodic reporting which shall reflect the
progress of programs and pro+ects* and having the
department or its e/uivalent provide general
policies through its representative in the board
which shall serve as the framewor' for the internal
policies of the attached corporation or agency*
$b& 4atters of day-to-day administration or all
those pertaining to internal operations shall be left
to the discretion or +udgment of the executive
officer of the agency or corporation. )n the event
that the Secretary and the head of the board or the
attached agency or corporation strongly disagree on
the interpretation and application of policies and
the Secretary is unable to resolve the disagreement
he shall bring the matter to the !resident for
resolution and direction*
$c& %overnment-owned or controlled
corporations attached to a department shall submit
to the Secretary concerned their audited financial
statements within sixty $6C& days after the close of
the fiscal year* and
$d& !ending submission of the re/uired financial
statements the corporation shall continue to operate
on the basis of the preceding year=s budget until the
financial statements shall have been submitted.
Should any government-owned or controlled
corporation incur an operation deficit at the close of
its fiscal year it shall be sub+ect to administrative
supervision of the department* and the corporation=s
operating and capital budget shall be sub+ect to the
department=s examination review modification and
approval.
2. Secretary0s Authority
Section B?. Secretary=s Authority. -
$9& The Secretary shall have supervision and
control over the bureaus offices and agencies
under him sub+ect to the following guidelines<
Yanyan De Vera |Notes in Administrative Law under Atty. Lara 11
$a& )nitiative and freedom of action on the part
of subordinate units shall be encouraged and
promoted rather than curtailed and reasonable
opportunity to act shall be afforded those units
before control is exercised*
$b& Gith respect to functions involving
discretion experienced +udgment or expertise
vested by law upon a subordinate agency control
shall be exercised in accordance with said law* and
$c& Gith respect to any regulatory function of an
agency sub+ect to department control the authority
of the department shall be governed by the
provisions of Chapter ? of this boo'.
$5& This Chapter shall not apply to chartered
institutions or government-owned or controlled
corporations attached to the department.
C. %"CC0s
Section D5. %overnment-"wned or Controlled
Corporations. - %overnment-owned or controlled
corporations shall be attached to the appropriate
department with which they have allied functions
as hereinafter provided or as may be provided by
executive order for policy and program
coordination and for general supervision provided
in pertinent provisions of this Code.
)n order to fully protect the interests of the
government in government-owned or controlled
corporations at least one-third $9LB& of the members
of the 2oards of such corporations should either be
a Secretary or .ndersecretary or Assistant
Secretary.
#. Controversies among %ovt "ffices and
Corporations
Section 66. 8ow Settled. - All disputes claims
and controversies solely between or among the
departments bureaus offices agencies and
instrumentalities of the 7ational %overnment
including government-owned or controlled
corporations such as those arising from the
interpretation and application of statutes contracts
or agreements shall be administratively settled or
ad+udicated in the manner provided in this Chapter.
This Chapter shall however not apply to disputes
involving the Congress the Supreme Court the
Constitutional Commissions and local
governments.
Section 6:. 3isputes )nvolving Fuestions of
Law. - All cases involving only /uestions of law
shall be submitted to and settled or ad+udicated by
the Secretary of >ustice as Attorney-%eneral of the
7ational %overnment and as ex officio legal adviser
of all government-owned or controlled corporations.
8is ruling or decision thereon shall be conclusive
and binding on all the parties concerned.
Section 6;. 3isputes )nvolving Fuestions of (act
and Law. - Cases involving mixed /uestions of law
and of fact or only factual issues shall be submitted
to and settled or ad+udicated by<
$9& The Solicitor %eneral if the dispute claim
or controversy involves only departments bureaus
offices and other agencies of the 7ational
%overnment as well as government-owned or
controlled corporations or entities of whom he is the
principal law officer or general counsel* and
$5& The Secretary of >ustice in all other cases
not falling under paragraph $9&.
Section 6?. Arbitration. - The determination of
factual issues may be referred to an arbitration panel
composed of one representative each of the parties
involved and presided over by a representative of
the Secretary of >ustice or the Solicitor %eneral as
the case may be.
Section :C. Appeals. - The decision of the
Secretary of >ustice as well as that of the Solicitor
%eneral when approved by the Secretary of >ustice
shall be final and binding upon the parties involved.
Appeals may however be ta'en to the !resident
Yanyan De Vera |Notes in Administrative Law under Atty. Lara 12
where the amount of the claim or the value of the
property exceeds one million pesos. The decision of
the !resident shall be final.
Section :9. -ules and -egulations. - The
Secretary of >ustice shall promulgate the rules and
regulations necessary to carry out the provisions of
this Chapter.
f. #xecutive 3epartments 2ureau and
Attached Agencies of
9& (inance
5& >ustice
B& Agriculture
D& !ublic Gor's and 8ighways
@& 3ep#d
6& Labor and #mployment
:& Agrarian -eform
;& )nterior and Local %overnment
?& #nvironment and 7atural
-esources
9C& Transportation and
Communications
Yanyan De Vera |Notes in Administrative Law under Atty. Lara 13