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CTA has jurisdiction over a special civil action for certiorari under Rule 65

CTA has jurisdiction over a special civil action for certiorari questioning an
interlocutory order of the RTC in a local tax case. CTA has original jurisdiction over a
petition for certiorari assailing the DOJ resolution in a preliminary investigation
involving tax and tariff offenses. CA's original jurisdiction over a petition for
certiorari assailing the DOJ resolution in a preliminary investigation involving tax
and tariff offenses was necessarily transferred to the CTA and that such petition
shall be governed by Rule 65 of the Rules of Court, as amended. Accordingly, it is
the CTA, not the CA, which has jurisdiction over the petition for certiorari assailing
the DOJ resolution of dismissal of the BOC's complaint-affidavit against private
respondents for violation of the TCCR. (BOC vs THE HONORABLE AGNES VST
DEVANADERA, ACTING SECRETARY, DEPARTMENT OF JUSTICE, et.al G.R.
No. 193253, September 08, 2015)

Interlocutory orders of CTA are not appealable; remedy is petition for


certiorari under Rule 65
CTA Order dated December 23, 2011 granting private respondent's motion to
declare petitioner as in default and allowing respondent to present its evidence ex
parte, is an interlocutory order as it did not finally dispose of the case on the merits
but will proceed for the reception of the former's evidence to determine its
entitlement to its judicial claim for tax credit certificates. Even the CTA's subsequent
orders denying petitioner's motion to lift order of default and denying
reconsideration thereof are all interlocutory orders since they pertain to the order of
default. Since the CTA Orders are merely interlocutory, no appeal can be taken
therefrom. Remedy is to file appropriate special civil action for certiorari under Rule
65 before the Supreme Court. Filing a petition for review before the CTA EB is not
the proper remedy. (CIR vs CTA AND CBK POWER COMPANY LIMITED G.R.
Nos. 203054-55, July 29, 2015)

CTA has exclusive appellate jurisdiction over tax collection cases originally
decided by the RTC
CTA has exclusive appellate jurisdiction over tax collection cases originally decided
by the RTC. Court of Appeals has no jurisdiction over tax collection cases originally
decided by RTC; hence, it cannot perform any action on the same except to order its
dismissal. Therefore, the CA must dismiss the case and not merely refer the case to
CTA under the guise of furthering the interests of substantial justice. (MITSUBISHI
MOTORS PHILIPPINES CORPORATION VS BOC GR 209830 JUNE 17 2015)

CTA has exclusive appellate jurisdiction over final judgments of BOC


Commissioner involving liability for customs duties
CTA: exclusive appellate jurisdiction to review by appeal Decisions of the BOC
Commissioner in cases involving liability for Customs duties, fees or other money
charges; seizure, detention or release of property affected; fines, forfeitures or other
penalties imposed in relation thereto; or other matters arising under the Customs
Law or other law or part of law administered by the
Bureau of Customs; Decision that is appealable to the CTA is a judgment or order of
the Commissioner of Customs that is final in nature, not merely an interlocutory
Order. (Commissioner of Customs Vs. Oilink International Corporation
G.R. No. 161759. July 2, 2014)

CTA is now elevated to the level of a collegiate court, co-equal with CA


R.A. No. 9282: elevated the rank of the CTA to the level of a collegiate court,
making it a co-equal body of the Court of Appeals.
Section 2, Rule 4 of the Revised Rules of the CTA reiterates the exclusive appellate
jurisdiction of the CTA en banc relative to the review of the decision of the CTA
Division on motion for reconsideration or new trial in cases arising from
administrative agencies such as the BIR.
CA is without jurisdiction to review decisions rendered by a division of the CTA,
exclusive appellate jurisdiction over which is vested in the CTA en banc. (Duty
Free Philippines Vs. BIR , represented by Hon. Anselmo G. Adriano,
acting Regional Director, Revenue Region 8, Makati City G.R. No.
197228. October 8, 2014)

CTA has no assessment powers but it may determine the proper category
of tax that the taxpayer must pay
In an action for the refund of taxes allegedly erroneously paid, CTA may determine
whether there are taxes that should have been paid in lieu of the taxes paid.
Determining the proper category of tax that should have been paid is not an
assessment. It is incidental to determining whether there should be a refund.

CTA has no assessment powers. In stating that petitioners transactions are subject
to capital gains tax, however, the CTA was not making an assessment. It was merely
determining the proper category of tax that petitioner should have paid;

The determination of the proper category of tax that petitioner should have paid is
an incidental matter necessary for the resolution of the principal issue, which is
whether petitioner was entitled to a refund. (SMI-ED Philippine Technology,
Inc. Vs. CIR G.R. No. 175410 November 12, 2014)

The judgment of BIR Commissioner in the exercise of the power to


interpret tax laws and decide tax cases under Sec. 4 of NIRC is appealable
to CTA and not the Secretary of Finance.
CTA is the proper forum with which to institute the appeal. This is not, and should
not, in any way, be taken as a derogation of the power of the Office of President but
merely as recognition that matters calling for technical knowledge should be
handled by the agency or quasi- judicial body with specialization over the
controversy. CTA has the power to determine whether or not there has been grave
abuse of discretion amounting to lack or excess of jurisdiction on the part of the RTC
in issuing an interlocutory order in cases falling within the exclusive appellate
jurisdiction of the tax court.

CTA, by constitutional mandate, is vested with jurisdiction to issue writs of certiorari


in these cases. (Philippine American Life and General Insurance Company
Vs. Secretary of Finance and the CIR G.R. No. 210987 November 24,
2014)

CTA Division has jurisdiction to review the decision of the RTC which
concerns a petition for declaratory relief involving real property taxes
CTA has jurisdiction over decisions, orders or resolutions of the RTC in local tax
cases, to wit: 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 (National Power Corporation Vs. Municipal
Government of Navotas, et al. G.R. No. 192300 November 24, 2014)