Beruflich Dokumente
Kultur Dokumente
Senate President
Committee on Accounts
Chairperson:unfilled
Jurisdiction: All matters relating to the auditing and adjustment of all accounts chargeable against
the funds for the expenses and activities of the Senate.
Committee on Cooperatives
Committee on Energy
Chairperson:unfilled
Jurisdiction: All matters relating to the conduct, rights, privileges, safety, dignity, integrity, and
reputation of the Senate and its members.
Committee on Finance
Chairpersons: Sen. Francis Escudero (Subcommittee A), Sen. Sergio Osmea III (Subcommittee B),
Sen. Loren Legarda (Subcommittee C), Sen. Ralph Recto (Subcommittee D), Sen. Teofisto Guingona
III (Subcommittee E)
Jurisdiction: All matters relating to funds for the expenditures of the national government and for the
payment of public indebtedness; auditing of accounts and expenditures of the national government;
intergovernmental revenue sharing; and, in general, all matters relating to public expenditures.
Committee on Rules
Committee on Tourism
Committee on Youth
Committee on Accounts
Committee on Appropriations
Committee on Ecology
Committee on Energy
Jurisdiction: All matters relating to the creation, organization, operation, reorganization, and
amendments of charters of government-owned or controlled corporations (GOCCs) including the
Government Service Insurance System (GSIS) and the Social Security System (SSS), but excluding
government-owned or controlled banks and financial institutions.
Committee on Health
Chairperson: Rep. Guillermo Romarate Jr. (Surigao del Norte, 2nd District)
Jurisdiction: All matters relating to the protection and enhancement of human rights, assistance to
victims of human rights violations and their families, the prevention of violations of human rights, and
the punishment of perpetrators of such violations.
Committee on Justice
Jurisdiction: All matters relating to Muslim affairs inclusive of the welfare of Muslim Filipinos, and the
development of predominantly Muslim areas.
Jurisdiction: All matters relating to policies and programs to address the poverty situation in the
country and other actions to alleviate the plight of the poor, and promote their right to equal access to
opportunities.
Committee on Rules
Jurisdiction: All matters relating to science and technology including scientific and technological
research and development, science and technology education including the Philippine Science High
School System, intellectual property rights on biotechnology, and climate and weather forecasting.
Chairperson: Rep. Arturo Robes (San Juan del Monte City, Lone District)
Jurisdiction: All matters relating to the social development and welfare of persons with disabilities or
special needs, including social services and interventions that enhance quality of life.
Committee on Tourism
Committee on Transportation
Chairperson: Rep. Aurora Enerio Cerilles (Zamboanga del Sur, 2nd District)
Jurisdiction: All matters relating to the needs, education and overall welfare of Filipino children.
Chairperson: Rep. Anthony Del Rosario (Davao del Norte, 1st District)
Jurisdiction: All matters relating to youth development, including the development of their leadership
potentials and the promotion of their moral, physical, intellectual and social well-being, and sports
development.
Jurisdiction: All matters relating to social, political, economic policies affecting the countries within
the area, and the promotion of trade and investment among these countries.
Jurisdiction: All matters relating to policies and programs on reforestation, and other actions to
ensure the implementation of a sustained community-based nationwide reforestation program.
EXECUTIVE DEPARTMENT
Memorandum circulars Acts of the President on matters relating to internal administration, which the
President desires to bring to the attention of all or some of the departments, agencies, bureaus, or offices
of the government, for information or compliance, shall be embodied in memorandum circulars.
General or special orders Acts and commands of the President in his capacity as commander-in-chief
of the Armed Forces of the Philippines shall be issued as general or special orders.
It is important to note that during the term of President Ferdinand E. Marcos, he used executive issuances
known as presidential decrees as a form of legislation. These decrees have the full force and effect of
laws because at the time the legislature did not exist and, when the 1973 Constitution was put into full
force and effect, it gave the power to the President to do as such. This continued until the first year of
President Corazon C. Aquinos term. However, President Aquino opted to used executive orders instead
of presidential decrees. President Aquinos executive orders, however, still had the full force and effect of
laws until the ratification of the 1987 Constitution.
3. Power over aliens
The President of the Philippines has certain powers over non-Filipinos in the Philippines. The powers he
may exercise over foreigners in the country are as follows:
The chief executive may have an alien in the Philippines deported from the country after due
process.
The President may change the status of a foreigner, as prescribed by law, from a non-immigrant
status to a permanent resident status without necessity of visa.
The President may choose to overrule the Board of Commissioners of the Bureau of Immigration
before their decision becomes final and executory (after 30 days of the issuance of the decision).
The Board of Commissioners of the Bureau of Immigration has jurisdiction over all deportation
cases.
The president is also mandated by the Administrative Code of 1987 to exercise powers as
recognized by the generally accepted principles of international law.
4. Powers of eminent domain, escheat, land reservation and recovery of ill-gotten wealth
The President of the Philippines has the authority to exercise the power of eminent domain. The power of
eminent domains means the state has the power to seize or authorize the seizure of private property for
public use with just compensation. There are two constitutional provisions, however, that limit the exercise
of such power: Article III, Section 9 (1) of the Constitution provides that no person shall be deprived of
his/her life, liberty, or property without due process of law. Furthermore, Article III, Section 9 (2), provides
that private property shall not be taken for public use without just compensation.
Once the aforementioned conditions are met, the President may exercise the power of eminent domain
which are as follows:
Power of eminent domain The President shall determine when it is necessary or advantageous to
exercise the power of eminent domain in behalf of the national government, and direct the solicitor
general, whenever he deems the action advisable, to institute expropriation proceedings in the proper
court.
Power to direct escheat or reversion proceedings The President shall direct the solicitor general to
institute escheat or reversion proceedings over all lands transferred or assigned to persons disqualified
under the constitution to acquire land.
Power to reserve lands of the public and private domain of the government
(1) The president shall have the power to reserve for settlement or public use, and for specific public
purposes, any of the lands of the public domain, the use of which is not otherwise directed by law. The
reserved land shall thereafter remain subject to the specific public purpose indicated until otherwise
provided by law or proclamation.
(2) He shall also have the power to reserve from sale or other disposition and for specific public uses or
purposes, any land belonging to the private domain of the government, or any of the friar lands, the use of
which is not otherwise directed by law, and thereafter such land shall be used for the purposes specified
by such proclamation until otherwise provided by law.
Power over ill-gotten wealth The President shall direct the solicitor general to institute proceedings to
recover properties unlawfully acquired by public officials or employees, from them or from their nominees
or transferees.
Within the period fixed in, or any extension thereof authorized by, the constitution, the President shall
have the authority to recover ill-gotten properties amassed by the leaders and supporters of the previous
regime, and protect the interest of the people through orders of sequestration or freezing of assets or
accounts.
5. Power of appointment
The President may appoint officials of the Philippine government as provided by the constitution and laws
of the Philippines. Some of these appointments, however, may need the approval of the Committee on
Appointments (a committee composed of members from the House of Representatives and the Senate of
the Philippines).
6. Power of general supervision over local governments
The President of the Philippines, as chief executive, has the mandate to supervise local governments in
the Philippines, despite their autonomous status as provided by Republic Act No. 7160 otherwise known
as the Local Government Code of 1991.
Traditionally, this is done by the Department of the Interior and Local Government, headed by a cabinet
secretaryan alter ego of the President.
7. Other powers
Aside from the aforementioned powers of the President of the Philippines, he can also exercise powers
enumerated in the constitution, and powers given to him by law.
LINE
OFPRESIDENT
SUCCESSION OF THE PHILIPPINES
VICE
The Vice President of the Philippines is elected by direct vote by the people for a term of six years, and
may run for reelection once. The term of the Vice President of the Philippines starts at noon of the 30th
day of June after a regular election is held.
QUALIFICATIONS
AccordingOF
DUTIES
toTHE
the constitution,
VICE PRESIDENT
the vice president may concurrently assume a cabinet position should the
President of the Philippines offer the former one. The vice president will become a secretary concurrent to
the position of vice president.
Aside from the cabinet post, the vice president is mandated to assume the presidency in case of the
death, disability, or resignation of the incumbent President.
LINE OF
SUCCESSION
Should
there
be a vacancy of the Office of the Vice President, the President of the Philippines is required
by the constitution to nominate a replacement with the concurrence of Committee on Appointments.
CABINET SECRETARIES
FUNCTIONS
A CABINET SECRETARY
CABINETOF
SECRETARIES
Cabinet secretaries act as the alter ego of the President executing, with his authority, the power of the
Office of the President in their respective departments.
According to the OF
APPOINTMENT
Article
CABINET
7, Section
SECRETARIES
16, the President may appoint anyone to executive departments with
the consent of the Commission on Appointments. Names of individuals nominated to cabinet posts are
submitted to the Commission on Appointments for their consideration.
An individual may not assume his post in a given department unless confirmed by the Commission on
Appointments. However, the constitution provides for individuals becoming cabinet secretaries in an
acting capacity before they are confirmed. According to Article VII, Section 16 of the constitution, the
president may appoint anyone to cabinet posts even if Congress is in recess. These appointments are
valid until the Commission on Appointments disapproves them, or at the end of the next session of
Congress.
Not all cabinet members, however, are subject to confirmation of the Commission on Appointments.
According to the Commission of Appointments website, the following need confirmation in order to
assume their posts:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Executive Secretary
Secretary of Agrarian Reform
Secretary of Agriculture
Secretary of Budget and Management
Secretary of Education
Secretary of Energy
Secretary of Environment and Natural Resources
Secretary of Finance
Secretary of Foreign Affairs
Secretary of Health
Secretary of Justice
Secretary of Labor and Employment
Secretary of National Defense
Secretary of Public Works and Highways
Secretary of Science and Technology
Secretary of Social Welfare and Development
Secretary of the Interior and Local Government
Secretary of Trade and Industry
Secretary of Transportation and Communications
Secretary of Tourism
facilities and research services for agriculture and fishery activities, which include seedling
nurseries, demonstration farms, and irrigation systems;
health services, which include access to primary health care, maternal and child care, and
medicines, medical supplies and equipment;
social welfare services, which include programs and projects for women, children, elderly, and
persons with disabilities, as well as vagrants, beggars, street children, juvenile delinquents, and
victims of drug abuse;
information services, which include job placement information systems and a public library;
a solid waste disposal system or environmental management system;
municipal/city/provincial buildings, cultural centers, public parks, playgrounds, and sports facilities
and equipment;
infrastructure facilities such as roads, bridges, school buildings, health clinics, fish ports, water
supply systems, seawalls, dikes, drainage and sewerage, and traffic signals and road signs;
public markets, slaughterhouses, and other local enterprises;
public cemetery;
tourism facilities and other tourist attractions; and
sites for police and fire stations and substations and municipal jail.
Local government units also have the power to create its own sources of revenue and to levy taxes, fees,
and charges that shall accrue exclusively to them.
Each local government has its own chief executive. The following is the list of local chief executives:
1. barangay punong barangay (barangay chairman)
2. municipality municipal mayor
3. city city mayor
4. province provincial governor
The local chief executives have the power to approve or veto local ordinances recommended by the local
legislators.
Punong barangay
The punong barangay, as the chief executive of the barangay government, shall exercise and perform the
following powers and functions:
1. enforce all laws and ordinances which are applicable within the barangay;
2. negotiate, enter into, and sign contracts for and in behalf of the barangay, upon authorization of
the Sangguniang Barangay;
3. maintain public order in the barangay;
4. call and preside over the sessions of the Sangguniang Barangay and the Barangay Assembly;
5. appoint or replace the barangay treasurer, the barangay secretary, and other appointive barangay
officials;
6. organize and lead an emergency group for the maintenance of peace and order or on occasions
of emergency or calamity within the barangay;
7. prepare the annual executive and supplemental budgets of the barangay, in coordination with the
Barangay Development Council;
8. approve vouchers relating to the disbursement of barangay funds;
9. enforce laws and regulations relating to pollution control and protection of the environment;
10. administer the operation of the Katarungang Pambarangay;
11. exercise general supervision over the activities of the Sangguniang Kabataan;
12. ensure the delivery of basic social services and access to facilities;
13. conduct an annual palarong barangay which shall feature traditional sports and disciplines
included in national and international games; and
14. promote the general welfare of the barangay.
Municipal and city mayors
The municipal mayor and city mayor, as the chief executive of the municipal government and city
government, respectively, shall exercise and perform the following powers and functions:
1. Exercise general supervision and control over all programs, projects, services, and activities of
the municipal or city government:
1. determine the guidelines of municipal policies and be responsible to the Sangguniang
Bayan or Panlungsod for the program of government;
2. direct the formulation of the municipal or city development plan;
3. at the opening of the regular session of the Sangguniang Bayan or Panlungsod, present
the program of government and propose policies and projects for consideration;
4. initiate and propose legislative measures to the Sangguniang Bayan or Panlungsod;
5. represent the municipality or city in all its business transactions and sign on its behalf all
bonds, contracts, and obligations, upon authorization by the Sangguniang Bayan;
6. carry out emergency measures as may be necessary during and in the aftermath of manmade and natural disasters;
7. examine the books, records and other documents of all offices, officials, agents or
employees of the municipality or city;
8. visit component barangays of the municipality or city at least once every six months;
9. solemnize marriages, any provision of law to the contrary notwithstanding;
10. conduct a palarong bayan or panlungsod; and
11. submit to the provincial governor an annual report on the administration of the
municipality or city, and supplemental reports when unexpected events and situations
such as calamities arise.
2. Enforce all laws and ordinances, and implement all approved policies, programs, projects,
services and activities of the municipality or city:
1. issue executive orders as are necessary for the proper enforcement and execution of
laws and ordinances;
2. call conventions, seminars or meetings of any elective and appointive officials of the
municipality or city;
3. formulate and implement the peace and order plan of the municipality or city; and
4. call upon the appropriate law enforcement agencies to suppress disorder, riot, lawless
violence, rebellion or sedition or to apprehend violators of the law.
3. Initiate and maximize the generation of resources and revenues, to be used for the
implementation of development plans, program objectives and priorities:
1. prepare and submit to the Sangguniang Bayan or Panlungsod for approval the annual
executive and supplemental budgets of the municipality or city;
2. ensure that all taxes and other revenues of the municipality or city are collected;
Provincial governors
The provincial governor, as the chief executive of the provincial government, shall exercise and perform
the following powers and duties:
1. Exercise general supervision and control over all programs, projects, services, and activities of
the provincial government:
1. determine the guidelines of municipal policies and be responsible to the Sangguniang
Panlalawigan for the program of government;
2. direct the formulation of the provincial development plan;
3. at the opening of the regular session of the Sangguniang Panlalawigan, present the
program of government and propose policies and projects for consideration;
4. initiate and propose legislative measures to the Sangguniang Panlalawigan;
5. represent the province in all its business transactions and sign on its behalf all bonds,
contracts, and obligations, upon authorization by the Sangguniang Panlalawigan;
6. carry out emergency measures as may be necessary during and in the aftermath of manmade and natural disasters;
7. examine the books, records and other documents of all offices, officials, agents or
employees of the province;
8. furnish copies of executive orders issued by him to the Office of the President within 72
hours after their issuance;
9. visit component cities and municipalities at least once every six months;
10. represent the province in inter-provincial or regional sports councils or committees, and
coordinate the efforts of component cities or municipalities in the regional or national
palaro or sports development activities;
11. conduct an annual palarong panlalawigan; and
12. submit to the Office of the President an annual report on the administration and
development of the province, and supplemental reports when unexpected events and
situations such as calamities arise.
2. Enforce all laws and ordinances, and implement all approved policies, programs, projects,
services and activities of the province:
1. issue executive orders as are necessary for the proper enforcement and execution of
laws and ordinances;
2. call conventions, seminars or meetings of any elective and appointive officials of the
province;
3. in coordination with the component cities and municipalities, and the National Police
Commission, formulate and implement the peace and order plan of the province; and
4. call upon the appropriate law enforcement agencies to suppress disorder, riot, lawless
violence, rebellion or sedition or to apprehend violators of the law.
3. Initiate and maximize the generation of resources and revenues, to be used for the
implementation of development plans, program objectives and priorities:
1. prepare and submit to the Sangguniang Panlalawigan for approval the annual executive
and supplemental budgets of the province;
2. ensure that all taxes and other revenues of the province are collected;
3. issue, suspend or revoke licenses and permits;
4. adopt measures to safeguard and conserve land, mineral, marine, forest, and other
resources of the province;
5. provide efficient and effective property and supply management in the province; and
protect the funds, credits, rights and other properties of the province; and
6. institute or cause to be instituted administrative or judicial proceedings for violation of
ordinances in the collection of taxes, fees or charges, and for the recovery of funds and
property.
4. Ensure the delivery of basic services and the provision of adequate facilities as provided for
under Section 17 of the Local Government Code.
JUDICIAL BRANCH
SUPREME COURT
Judicial power rests with the Supreme Court and the lower courts, as established by law (Art. VIII, sec. 1
of the 1987 Constitution). Its duty is to settle actual controversies involving rights which are legally
demandable and enforceable (Art. VIII Sec. 1 (2)).
The judiciary enjoys fiscal autonomy. Its appropriation may not be reduced by the Legislature below the
appropriated amount the previous year (Art. VIII, Sec. 3).
RULES
AND
PROCEDURES
The
Rules
of Court
of the Philippines, as amended and the rules and regulations issued by the Supreme
Court, define the rules and procedures of the judiciary. These rules and regulations are in the form of
administrative matters, administrative orders, circulars, memorandum circulars, memorandum orders, and
OCA circulars. The Supreme Court disseminates these rules and regulations to all courts, publishes
important ones in newspapers of general circulation, prints them in book or pamphlet form, and uploads
them to the Supreme Court website and the Supreme Court E-Library website.
On June 21, 1988, the Supreme Court promulgated the Code of Professional Responsibility for the legal
profession. The draft was prepared by the Committee on Responsibility, Discipline and Disbarment of the
Integrated Bar of the Philippines.
By virtue of Article
APPOINTMENTS
TOVIII,
THESection
JUDICIARY
8, appointments to the judiciary are made by the President of the
Philippines based on a list submitted by the Judicial and Bar Council which is under the supervision of the
Supreme Court. Its principal function is to screen prospective appointees to any judicial post. It is
composed of the chief justice as ex-officio chairman, the Secretary of Justice and representatives of
Congress as ex-officio members, and a representative of the Integrated Bar, a professor of law, a retired
member of the Supreme Court and a representative of the private sector as members.
PHILIPPINE
JUDICIAL
The
Philippine
Judicial ACADEMY
Academy (PHILJA) is the training school for justices, judge, court personnel,
lawyers and aspirants to judicial posts. It was originally created by the Supreme Court on March 16,
1996 by virtue of Administrative Order No. 35-96, and was institutionalized on February 26, 1998 by virtue
of Republic Act No. 8557. No appointee to the bench may commence the discharge his adjudicative
function without completing the prescribed court training in the academy. Its organizational structure and
administrative setup are provided for by the Supreme Court in its en banc resolution (Revised A.M. No.
01-1-04-sc-PHILJA).
The Philippine
PHILIPPINE
MEDIATION
Mediation Center
CENTER
was organized pursuant to the en banc Supreme Court Resolution A.M.
No. 01-10-5-SC-PHILJA, dated October 16, 2001, and in line with the objectives of the Action Program for
Judicial Reforms (APJR) to decongest court dockets, among others, the court prescribed guidelines in
institutionalizing and implementing the mediation program in the Philippines. The same resolution
designated the Philippine Judicial Academy as the component unit of the Supreme Court for CourtAnnexed Mediation and other Alternative Dispute Resolution (ADR) mechanisms, and established the
Philippine Mediation Center (PMC).
Mandatory Continuing Legal Education Office was organized to implement the rules on Mandatory
Continuing Legal Education for members of the Integrated Bar of the Philippines (B.M. No. 850
Mandatory Continuing Legal Education (MCLE)). It holds office in the Integrated Bar of the Philippines
main office.
KATARUNGANG
PAMBARANGAY
Presidential
Decree
No. 1508, or the Katarungang Pambarangay Law, took effect on December 11, 1978,
and established a system of amicably settling disputes at the barangay level. This decree and the Local
Government Code provided rules and procedures, Title I, Chapter 7, Sections 339-422. This system of
amicable settlement of dispute aims to promote the speedy administration of justice by easing the
congestion of court dockets. The court does not take cognizance of cases filed if they are not filed first
with the Katarungang Pambarangay.
Republic Act No.DISPUTE
ALTERNATIVE
9285 institutionalized
RESOLUTION
the(ADR)
use ofSYSTEM
an alternative dispute resolution system , which serves
to promote the speedy and impartial administration of justice and unclog the court dockets. This act shall
be without prejudice to the adoption of the Supreme Court of any ADR system such as mediation,
conciliation, arbitration or any combination thereof.
THE SUPREME COURT
PRESENT-DAY
SUPREME
COURT
According
to the
1987 Constitution,
Article VIII, Section 5, the Supreme Court exercises the
following powers:
Exercise jurisdiction over cases affecting ambassadors, other public ministers and consuls, and
over petitions for certiorari, prohibition, mandamus, quo warranto, and habeas corpus.
Review, revise, reverse, modify, or affirm, on appeal or certiorari, as the law or the Rules of Court
may provide, final judgments and orders of the lower courts in:
All cases in which the constitutionality or validity of any treaty, international or
executive agreement, law, presidential decree, proclamation, order, instruction,
ordinance, or regulation is in question;
All cases involving the legality of any tax, impost, assessment, or toll, or any
penalty imposed in relation thereto;
All cases in which the jurisdiction of any lower court is in issue;
All criminal cases in which the penalty imposed is reclusion perpetua or higher;
All cases in which only an error or question of law is involved;
Assign temporarily judges of lower courts to other stations as public interest may require. Such
temporary assignments shall not exceed six months without the consent of the judge concerned.
Promulgate rules concerning the protection and enforcement of constitutional rights, pleading,
practice, and procedure in all courts; the admission to the practice of law, the Integrated Bar; and
legal assistance to the underprivileged. Such rules shall provide a simplified and inexpensive
procedure for the speedy disposition of cases, shall be uniform for all courts the same grade, and
shall not diminish, increase or modify substantive rights. Rules of procedure of special courts and
quasi-judicial bodies shall remain effective unless disapproved by the Supreme Court.
Appoint all officials and employees of the Judiciary in accordance with the Civil Service Law (Sec.
5 , id.).
The Supreme Court has adopted and promulgated the Rules of Court for the protection and enforcement
of constitutional rights, pleadings and practice and procedure in all courts, and the admission in the
practice of law. Amendments are promulgated through the Committee on Revision of Rules. The Court
also issues administrative rules and regulations in the form of court issuances posted on the Supreme
Court E-Library website.
Court of Appeals
The Court of Appeals is the second highest tribunal in the country, which was established on February 1,
1936 by virtue of Commonwealth Act No. 3. The current form of the Court of Appeals was constituted
through Batas Pambansa Blg. 129, as amended by Executive Order No. 33, s. 1986, Republic Act No.
7902, and Republic Act No. 8246.
The jurisdiction of the Court of Appeals are as follows:
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 judgements of Regional Trial Courts;
and
3. Exclusive appellate jurisdiction over all final judgements, resolutions, orders or awards of
Regional Trial Courts and quasi-judicial agencies, instrumentalities, boards or commission.
The Court of Appeals shall also have the power to try cases and conduct hearings, receive evidence and
perform 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 proceedings.
The Court of Appeals is composed of one presiding justice and 68 associate justices, all of which are
appointed by the President from a shortlist submitted by the Judicial and Bar Council. The associate
justices shall have precedence according to the dates (or order, in case of similar appointment dates) of
their respective appointments. The qualifications for the justices of the Supreme Court also apply to
members of the Court of Appeals.
The current presiding justice of the Court of Appeals is Andres Reyes Jr., who is set to retire on May 11,
2020.
Court of Tax Appeals
The Court of Tax Appeals (CTA), which is of the same level as the Court of Appeals, was created by virtue
of Republic Act No. 1125, which was signed into law on June 16, 1954. Its present-day form was
constituted through RA 1125, as amended by Republic Act No. 9282 and Republic Act No. 9503.
The CTA exercises jurisdiction in the following:
1. 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 non-agricultural 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.
2. Jurisdiction over cases involving criminal offenses as herein provided:
1. Exclusive original jurisdiction over all criminal offenses arising from violations of the
National Internal Revenue Code or Tariff and Customs Code and other laws administered
by the Bureau of Internal Revenue or the Bureau of Customs: Provided, however, that
offenses or felonies mentioned in this paragraph where the principal amount of taxes and
fees, exclusive of charges and penalties, claimed is less than P1 million or where there is
no specified amount claimed shall be tried by the regular courts and the jurisdiction of the
CTA shall be appellate.
2. Exclusive appellate jurisdiction in criminal offenses:
1. Over appeals from the judgments, resolutions or orders of the Regional Trial
Courts in tax cases originally decided by them, in their respective territorial
jurisdiction.
2. 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.
3. 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 P1 million
shall be tried by the proper Municipal Trial Court, Metropolitan Trial Court
and Regional Trial Court.
2. Exclusive appellate jurisdiction in tax collection cases:
1. 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.
2. Over petitions for review of the judgments, resolutions or orders
of the Regional Trial Courts in the Exercise of their appellate
jurisdiction over tax collection cases originally decided by the
Metropolitan Trial Courts, Municipal Trial Courts and Municipal
Circuit Trial Courts, in their respective jurisdiction.
The CTA is composed of one presiding justice and 8 associate justices, all of which are appointed by the
President from a shortlist submitted by the Judicial and Bar Council. The associate justices shall have
precedence according to the dates (or order, in case of similar appointment dates) of their respective
appointments. The qualifications for the justices of the Court of Appeals also apply to members of the
CTA.
The current presiding justice of the CTA is Roman del Rosario, who is set to retire on October 6, 2025.
Sandiganbayan
To attain the highest norms of official conduct among officials and employees in the government, the
creation of a special graft court to be known as the Sandiganbayan was provided for in Article XIII,
Section 5 of the 1973 Constitution. This court was formally established through Presidential Decree No.
1606, which was signed into law on December 10, 1978.
Through Article XI (Accountability of Public Officers), Section 4 of the 1987 Constitution, the
Sandiganbayan was carried over to the post-EDSA Revolution republic. The current form of the
Sandiganbayan was constituted through PD 1606, s. 1978, as amended by Republic Act No. 7975 and
Republic Act No. 8245.
The Sandiganbayan has jurisdiction over the following:
1. Violations of Republic Act No. 3019 or the Anti-Graft and Corrupt Practices Act, as amended, and
Chapter II, Section 2, Title VII, Book II of the Revised Penal Code, where one or more of the
accused are officials occupying the following positions in the government whether in a
permanent, acting or interim capacity, at the time of the commission of the offense:
1. Officials of the executive branch occupying the positions of regional director and higher,
otherwise classified as grade 27 and higher, of the Compensation and Position
Classification Act of 1989 (Republic Act No. 6758), specifically including: