In the grant of exclusive original jurisdiction over criminal offenses arising from

violations of enumerated laws, as well as appellate jurisdiction over decisions of

Regional Trial Courts in specified criminal cases, there is a provision that reads, no
right to reserve the filing of a civil action separately from the criminal action will be
recognized. This is a welcome provision in that it veers away from the present
procedure in Rule 111 of the Rules of Court that has triggered a series of
controversies in its interpretation
There is a classic quote from Chief Justice John Marshall that reads, The power to
tax involves the power to destroy. Mr. Justice Oliver Wendell Holmes, on the other
hand, stated that the power to tax is not the power to destroy while this court sits.
Reconciling those thoughts could well be the mandate of the Court of Tax Appeals. It
is a tremendous responsibility that you share, as court attorneys. We are confident
that the Court of Tax Appeals will meet all expectations.

Difference in filing Judicial Claims

229 vs 112

When the pertinent sales were made

Failure to put the words zero-rated sales; effect (eastern telecoms vs CIR)
ISSUE:
Are the gross receipts derived by operators or proprietors of cinema/theater houses
from admission tickets subject to VAT?

HELD:
NO. While (1) the enumeration under Section 108 on the VAT-taxable services is not
exhaustive and (2) the said list includes the lease of motion picture films, films,
tapes and discs, the said activity however is not the same as showing or exhibition
of motion pictures or films. Thus, since the showing or exhibition of motion pictures
or films is not in the enumeration, the CIR must show that it falls under the phrase
similar services.
The repeal of the Local Tax Code by the LGC of 1991 is not a legal basis for the
imposition of VAT on the gross receipts of cinema/theater operators or proprietors

derived from admission tickets. The removal of the prohibition (on the national
government to tax certain activities) under the Local Tax Code did not grant nor
restore to the national government the power to impose amusement tax on
cinema/theater operators or proprietors. Neither did it expand the coverage of VAT.