Jurisdiction of Philippine courts x x x. Section 1. Title. This Act shall be known as "The Judiciary Reorganization Act of 1980.

." Section 2. Scope. The reorganization herein provided shall include the Court of Appeals, the Court of First Instance, the Circuit Criminal Courts, the Juvenile and Domestic Relations Courts, the Courts of Agrarian Relations, the City Courts, the Municipal Courts, and the Municipal Circuit Courts. X x x.

COURT OF APPEALS Section 3. Organization. There is hereby created a Court of Appeals which consists of a Presiding Justice and fifty Associate Justice who shall be appointed by the President of the Philippines. The Presiding Justice shall be so designated in his appointment, and the Associate Justice shall have precedence according to the dates of their respective appointments, or when the appointments of two or more of them shall bear the same date, according to the order in which their appointments were issued by the President. Any member who is reappointed to the Court after rendering service in any other position in the government shall retain the precedence to which he was entitled under his original appointment, and his service in the Court shall, for all intents and purposes, be considered as continuous and uninterrupted. (as amended by Exec. Order No. 33,, July 28, 1986.) Section 4. Exercise of powers and functions. The Court Appeals shall exercise its powers, functions, and duties, through seventeen (17) divisions, each composed of three (3) members. The Court may sit en banc only for the purpose of exercising administrative, ceremonial, or other nonadjudicatory functions. (as amended by Exec. Order No. 33,.) X x x. COURT OF APPEALS Section 9. Jurisdiction. The Court of Appeals shall Exercise: 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, including the Securities and Exchange Commission, the Social Security Commission, the Employees Compensation Commission and the Civil Service Commission, Except those falling within the appellate jurisdiction of the Supreme Court in accordance with the Constitution, the Labor Code of the Philippines under Presidential Decree No. 442, as amended, the provisions of this Act, and of

subparagraph (1) of the third paragraph and subparagraph 4 of the fourth paragraph od Section 17 of the Judiciary Act of 1948. The court of Appeals shall have the power to try cases and conduct hearings, receive evidence and perform any and all 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 Appeals must be continuous and must be completed within three (3) months, unless extended by the Chief Justice. (as amended by R.A. No. 7902.) X x x. Section 11. Quorum A majority of the actual members of the Court shall constitute a quorum for its session en banc. Three members shall constitute a quorum for the session of a division. The unanimous vote of the three members of a division shall be necessary for the pronouncement of a decision of final resolution, which shall be reached in consultation before the writing of the opinion by any members of the division. In the event that the three members do not reach a unanimous vote, the Presiding Justice shall request the Raffle Committee of the Court for the designation of two additional Justice to sit temporarily with them, forming a special division of five members and the concurrence of a majority of such division shall be necessary for the pronouncement of a decision or final resolution. The designation of such additional Justice shall be made strictly by raffle. A month for reconsideration of its decision or final resolution shall be resolved by the Court within ninety (90) days from the time it is submitted for resolution, and no second motion for reconsideration from the same party shall be entertainment. (as amended by Exec. Order No. 33, July 28, 1986.) Section 12. Internal Rules. The court en banc is authorized to promulgate rules or orders governing the constitution of the divisions and the assignment of Appellate Justices thereto, the distribution of cases, and other matters pertaining to the operations of the Court of its divisions. Copies of such rules and orders shall be furnished by the Supreme Court, which rules and orders shall be effective fifteen (15) days after receipt thereof, unless directed otherwise by the Supreme Court. REGIONAL TRIAL COURTS X X X. Section 19. Jurisdiction in civil cases. Regional Trial Courts shall exercise exclusive original jurisdiction: (1) In all civil actions in which the subject of the litigation is incapable of pecuniary estimation; (2) In all civil actions which involve the title to, or possession of, real property, or any interest therein, where the assessed value of the property involved exceeds Twenty thousand pesos (P20,000.00) or for civil actions in Metro Manila, where such the value exceeds Fifty thousand pesos (50,000.00) except actions for forcible entry into and unlawful detainer of lands or buildings, original jurisdiction over which is conferred upon Metropolitan Trial Courts, Municipal Trial Courts, and Municipal Circuit Trial Courts; (3) In all actions in admiralty and maritime jurisdiction where he demand or claim exceeds One hundred thousand pesos (P100,000.00) or , in Metro Manila, where such demand or claim exceeds Two hundred thousand pesos (200,000.00); (4) In all matters of probate, both testate and intestate, where the gross value of the estate exceeds One hundred thousand pesos (P100,000.00) or,

in probate matters in Metro Manila, where such gross value exceeds Two hundred thousand pesos (200,000.00); (5) In all actions involving the contract of marriage and marital relations; (6) In all cases not within the exclusive jurisdiction of any court, tribunal, person or body exercising jurisdiction or any court, tribunal, person or body exercising judicial or quasi-judicial functions; (7) In all civil actions and special proceedings falling within the exclusive original jurisdiction of a Juvenile and Domestic Relations Court and of the Courts of Agrarian Relations as now provided by law; and (8) In all other cases in which the demand, exclusive of interest, damages of whatever kind, attorney's fees, litigation expenses, and costs or the value of the property in controversy exceeds One hundred thousand pesos (100,000.00) or, in such other abovementioned items exceeds Two hundred thousand pesos (200,000.00). (as amended by R.A. No. 7691*) Section 20. Jurisdiction in criminal cases. Regional Trial Courts shall exercise exclusive original jurisdiction in all criminal cases not within the exclusive jurisdiction of any court, tribunal or body, except those now falling under the exclusive and concurrent jurisdiction of the Sandiganbayan which shall hereafter be exclusively taken cognizance of by the latter. Section 21. Original jurisdiction in other cases. Regional Trial Courts shall exercise original jurisdiction: (1) In the issuance of writs of certiorari, prohibition, mandamus, quo warranto, habeas corpus and injunction which may be enforced in any part of their respective regions; and (2) In actions affecting ambassadors and other public ministers and consuls. Section 22. Appellate jurisdiction. Regional Trial Courts shall exercise appellate jurisdiction over all cases decided by Metropolitan Trial Courts, Municipal Trial Courts, and Municipal Circuit Trial Courts in their respective territorial jurisdictions. Such cases shall be decided on the basis of the entire record of the proceedings had in the court of origin and such memoranda and/or briefs as may be submitted by the parties or required by the Regional Trial Courts. The decision of the Regional Trial Courts in such cases shall be appealable by petition for review to the Court of Appeals which may give it due course only when the petition shows prima facie that the lower court has committed an error of fact or law that will warrant a reversal or modification of the decision or judgment sought to be reviewed. Section 23. Special jurisdiction to try special cases. The Supreme Court may designate certain branches of the Regional Trial Courts to handle exclusively criminal cases, juvenile and domestic relations cases, agrarian cases, urban land reform cases which do not fall under the jurisdiction of quasi-judicial bodies and agencies, and/or such other special cases as the Supreme Court may determine in the interest of a speedy and efficient administration of justice. Section 24. Special Rules of Procedure. Whenever a Regional Trial Court takes cognizance of juvenile and domestic relation cases and/or agrarian cases, the special rules of procedure applicable under present laws to such cases shall continue to be applied, unless subsequently amended by law or by rules of court promulgated by the Supreme Court.

METROPOLITAN TRIAL COURTS, MUNICIPAL TRIAL COURTS, AND MUNICIPAL CIRCUIT TRIAL COURTS X x x. Section 32. Jurisdiction of Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial Courts in criminal cases. Except in cases falling within the exclusive original jurisdiction of Regional Trial Courts and of the Sandiganbayan, the Metropolitan Trial Courts, Municipal Trial Courts, and Municipal Circuit Trial Courts shall exercise: (1) Exclusive original jurisdiction over all violations of city or municipal ordinances committed within their respective territorial jurisdiction; and (2) Exclusive original jurisdiction over all offenses punishable with imprisonment not exceeding six (6) years irrespective of the amount of fine, and regardless of other imposable accessory or other penalties, including the civil liability arising from such offenses or predicated thereon, irrespective of kind, nature, value, or amount thereof: Provided, however, That in offenses involving damage to property through criminal negligence they shall have exclusive original jurisdiction thereof. (as amended by R.A, No. 7691) Section 33. Jurisdiction of Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial Courts in civil cases. Metropolitan Trial Courts, Municipal Trial Courts, and Municipal Circuit Trial Courts shall exercise: (1) Exclusive original jurisdiction over civil actions and probate proceedings, testate and intestate, including the grant of provisional remedies in proper cases, where the value of the personal property, estate, or amount of the demand does not exceed One hundred thousand pesos (P100,000.00) or, in Metro Manila where such personal property, estate, or amount of the demand does not exceed Two hundred thousand pesos (P200,000.00) exclusive of interest damages of whatever kind, attorney's fees, litigation expenses, and costs, the amount of which must be specifically alleged: Provided, That where there are several claims or causes of action between the same or different parties, embodied in the same complaint, the amount of the demand shall be the totality of the claims in all the causes of action, irrespective of whether the causes of action arose out of the same or different transactions; (2) Exclusive original jurisdiction over cases of forcible entry and unlawful detainer: Provided, That when, in such cases, the defendant raises the question of ownership in his pleadings and the question of possession cannot be resolved without deciding the issue of ownership, the issue of ownership shall be resolved only to determine the issue of possession. (3) Exclusive original jurisdiction in all civil actions which involve title to, or possession of, real property, or any interest therein where the assessed value of the property or interest therein does not exceed Twenty thousand pesos (P20,000.00) or, in civil actions in Metro Manila, where such assessed value does not exceed Fifty thousand pesos (P50,000.00) exclusive of interest, damages of whatever kind, attorney's fees, litigation expenses and costs: Provided, That value of such property shall be determined by the assessed value of the adjacent lots. (as amended by R.A. No. 7691) Section 34. Delegated jurisdiction in cadastral and land registration cases. Metropolitan Trial Courts, Municipal Trial Courts, and Municipal Circuit

Trial Courts may be assigned by the Supreme Court to hear and determine cadastral or land registration cases covering lots where there is no controversy or opposition, or contested lots the where the value of which does not exceed One hundred thousand pesos (P100,000.00), such value to be ascertained by the affidavit of the claimant or by agreement of the respective claimants if there are more than one, or from the corresponding tax declaration of the real property. Their decisions in these cases shall be appealable in the same manner as decisions of the Regional Trial Courts. (as amended by R.A. No. 7691) Section 35. Special jurisdiction in certain cases. In the absence of all the Regional Trial Judges in a province or city, any Metropolitan Trial Judge, Municipal Trial Judge, Municipal Circuit Trial Judge may hear and decide petitions for a writ of habeas corpus or applications for bail in criminal cases in the province or city where the absent Regional Trial Judges sit. Section 36. Summary procedures in special cases. In Metropolitan Trial Courts and Municipal Trial Courts with at least two branches, the Supreme Court may designate one or more branches thereof to try exclusively forcible entry and unlawful detainer cases, those involving violations of traffic laws, rules and regulations, violations of the rental law, and such other cases requiring summary disposition as the Supreme Court may determine. The Supreme Court shall adopt special rules or procedures applicable to such cases in order to achieve an expeditious and inexpensive determination thereof without regard to technical rules. Such simplified procedures may provide that affidavits and counter-affidavits may be admitted in lieu of oral testimony and that the periods for filing pleadings shall be non-extendible. Section 37. Preliminary investigation. Judges of Metropolitan Trial Courts, except those in the National Capital Region, of Municipal Trial Courts, and Municipal Circuit Trial Courts shall have authority to conduct preliminary investigation of crimes alleged to have been committed within their respective territorial jurisdictions which are cognizable by the Regional Trial Courts. The preliminary investigation shall be conducted in accordance with the procedure prescribed in Section 1, paragraphs (a), (b), (c), and (d), of Presidential Decree No. 911: Provided, however, That if after the preliminary investigation the Judge finds a prima facie case, he shall forward the records of the case to the Provincial/City Fiscal for the filing of the corresponding information with the proper court. No warrant of arrest shall be issued by the Judge in connection with any criminal complaint filed with him for preliminary investigation, unless after an examination in writing and under oath or affirmation of the complainant and his witnesses, he finds that a probable cause exists. Any warrant of arrest issued in accordance herewith may be served anywhere in the Philippines. Section 38. Judgments and processes. (1) All judgments determining the merits of cases shall be in writing, stating clearly the facts and the law on which they were based, signed by the Judge and filed with the Clerk of Court. Such judgment shall be appealable to the Regional Trial Courts in accordance with the procedure now prescribed by law for appeals to the Court of First Instance, by the provisions of this Act, and by such rules as the Supreme Court may hereafter prescribe. (2) All processes issued by the Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial Courts, in cases falling within their jurisdiction, may be served anywhere in the Philippines without the necessity of certification by the Judge of the Regional Trial Court.

GENERAL PROVISIONS Section 39. Appeals. The period for appeal from final orders, resolutions, awards, judgments, or decisions of any court in all cases shall be fifteen (15) days counted from the notice of the final order, resolution, award, judgment, or decision appealed from: Provided however, That in habeas corpus cases, the period for appeal shall be forty-eight (48) hours from the notice of the judgment appealed from. No record on appeal shall be required to take an appeal. In lieu thereof, the entire record shall be transmitted with all the pages prominently numbered consecutively, together with an index of the contents thereof. This section shall not apply in appeals in special proceedings and in other cases wherein multiple appeals are allowed under applicable provisions of the Rules of Court. Section 40. Form of decision in appealed cases. Every decision of final resolution of a court in appealed cases shall clearly and distinctly state the findings of fact and the conclusions of law on which it is based, which may be contained in the decision or final resolution itself, or adopted by reference from those set forth in the decision, order, or resolution appealed from. X x x. Section 45. Shari'a Courts. Shari'a Courts to be constituted as provided for in Presidential Decree No. 1083, otherwise known as the "Code of Muslim Personal Laws of the Philippines," shall be included in the funding appropriations so provided in this Act. X x x. Section 47. Repealing clause. The provisions of Republic Act No. 296, otherwise known as the Judiciary Act of 1948, as amended, of Republic Act No. 5179 as amended, of the Rules of Court, and of all other statutes, letters of instructions and general order or parts thereof, inconsistent with the provisions of this Act are hereby repealed or accordingly modified. Section 48. Date of Effectivity. This Act shall take effect immediately. Approved: August 14, 1981 Footnotes

*Other provisions of the Act: "Section. 5. After five(5) years from the effectivity of this Act, the jurisdictional amounts mentioned in Sec. 19(3), (4), and (8); and Sec. 33(1) of Batas Pambansa Blg. 129 as amended by this Act, shall be adjusted to Two hundred thousand pesos (P200,000.00). five (5) years thereafter, such jurisdictional amounts shall be adjusted further to Three hundred thousand pesos (P300,000.00): Provided, however, That in the case of Metro Manila, the abovementioned jurisdictional amounts shall be adjusted after five (5) years from the effectivity of this Act of Four hundred thousand pesos (P400,000.00).

Section. 7. The provisions of this Act shall apply to all civil cases that have not yet reached the pre-trial stage. However, by agreement of all the parties, civil cases cognizable by municipal and metropolitan courts by the provisions of this Act may be transferred from the Regional Trial Courts to the latter. The executive judge of the appropriate Regional Trial Court shall define the administrative procedure of transferring the cases affected by the redefinition of jurisdiction to the Metropolitan Trial Courts, Municipal Trial Court, and Municipal Circuit Trial Court." *Criminal cases falling within the jurisdiction of Family Courts (established by the Family Courts Act of 1997 [R.A. No. 8369]) have been transferred from Metropolitan trial Courts, Municipal Trial Courts, Municipal trial Court in Cities, Municipal Trial Courts and Municipal Circuit Trial Courts to Regional trial Courts under A.M. No. 99-1-13-SC effective March 1, 1999. Municipal Trial Courts in the towns and cities in the Metropolitan Manila area, as distinguished from the other political subdivisions in the Philippines, are referred to as Metropolitan Trial Courts. In cities outside Metropolitan Manila, the equivalent of the Municipal Trial Courts are referred to as Municipal Trial Courts in Cities.

THE MUNICIPAL TRIAL COURTS Every municipality in the Philippines has its own Municipal Trial Court. It is referred to as such if it covers only one municipality; otherwise, it is called Municipal Circuit Trial Court if it covers two or more municipalities. THE MUNICIPAL CIRCUIT TRIAL COURTS Every municipality in the Philippines has its own Municipal Trial Court. It is referred to as such if it covers only one municipality; otherwise, it is called Municipal Circuit Trial Court if it covers two or more municipalities.

| ----------------------------------| --------------------------------------------------------------------------------------------------------------------------------------------------| | | .............................. | -------------------------------------------------------------------------------------------------------------| | | | _ _ _ REGULAR COURTS The Regular Courts The following are the regular courts in the Philippines:
o o o o o o

| |

_______________ |

Supreme Court Court of Appeals Regional Trial Courts Metropolitan Trial Courts Municipal Trial Courts in Cities Municipal Trial Courts

Municipal Circuit Trial Courts SPECIAL COURTS

The Special Courts The following are the special courts in the Philippines:
o o o o

Sandiganbayan Court of Tax Appeals Shari'a District Courts Shari'a Circuit Courts COLLEGIATE COURTS

The Collegiate Courts The following are the collegiate courts in the Philippines:
o o o o

Supreme Court Court of Appeals Sandiganbayan Court of Tax Appeals

LOWER COURTS The Lower Courts The following are the lower courts in the Philippines:
o o o o o o o o o

Court of Appeals Sandiganbayan Court of Tax Appeals Regional Trial Courts Metropolitan Trial Courts Municipal Trial Courts in Cities Municipal Trial Courts Municipal Circuit Trial Courts Shari'a District Courts

Shari'a Circuit Courts

THE SUPREME COURT OF THE PHILIPPINES The Constitution of the Philippines vests judicial power in one Supreme Court and such lower courts as may be established by law. [Section 1, Art. VIII, 1987 Constitution). The Supreme Court is composed of one Chief Justice and fourteen Associate Justices, all of whom are appointed by the President from a list of recommendees presented by the Judicial and Bar Council. The members of the Supreme Court serve during good behavior until they reach the age of 70 or unless removed by impeachment for any of the grounds provided by the Constitution. The Court sits either en banc or in divisions of three, five or seven members.

THE COURT OF APPEALS OF THE PHILIPPINES The Court of Appeals was established under Batas Pambansa Bilang 129 known as "The Judiciary Reorganization Act of 1980". The Court is composed of one Presiding Justice and sixty eight (68) Associate Justices. They are all appointed by the President. The Court sits by divisions, each division being composed of three members. The Court may sit en banc for the purpose of exercising administrative, ceremonial or other non-adjudicatory functions.

AN ACT EXPANDING THE JURISDICTION OF THE COURT OF APPEALS, AMENDING FOR THE PURPOSE SECTION NINE OF BATAS PAMBANSA BLG. 129, AS AMENDED, KNOWN AS THE JUDICIARY REORGANIZATION ACT OF 1980

Republic Act No. 7902

AN ACT CREATING ADDITIONAL DIVISIONS IN THE COURT OF APPEALS, INCREASING THE NUMBER OF COURT OF APPEALS JUSTICES FROM FIFTY-ONE (51) TO SIXTYNINE (69), AMENDING FOR THE PURPOSE BATAS PAMBANSA BILANG 129, AS AMENDED OTHERWISE KNOWN AS THE JUDICIARY REORGANIZATION ACT OF 1980, APPROPRIATING FUNDS THEREFOR, AND FOR OTHER PURPOSES Republic Act No. 8246

1999 INTERNAL RULES OF THE COURT OF APPEALS

THE SANDIGANBAYAN The Sandiganbayan is a special court which was established under Presidential Decree No. 1606. Court of The Sandiganbayan shall sit in five (5) divisions of three justices each. The five (5) Its rank is equivalent to the Appeals. sit at the same time.

may

The first three divisions shall be stationed in the Metro Manila area, the fourth division shall be in Cebu City for cases coming from the Visayas region, and the fifth division shall be in Cagayan de Oro City for cases coming from the Mindanao region. Three Justices shall constitute a quorum for sessions in divisions: Provided, That when the required quorum for the particular division cannot be had due to the legal disqualification or temporary disability of a Justice or of a vacancy occurring therein, the Presiding Justice may designate an Associate Justice of the Court, to be determined by strict rotation on the basis of the reverse order of precedence, to sit as a special member of said division with all the rights and prerogatives of a regular member of said division in the trial and determination of a case or cases assigned thereto, unless the operation of the court will be prejudiced thereby, in which case, the President shall, upon the recommendation of the Presiding Justice, designate any Justice or Justices of the Court of Appeals to sit temporarily therein. Read further the full text of the following laws: AN ACT TO STRENGTHEN THE FUNCTIONAL AND STRUCTURAL ORGANIZATION OF THE SANDIGANBAYAN, AMENDING FOR THAT PURPOSE PRESIDENTIAL DECREE NO. 1606, AS AMENDED Republic Act No. 7975 AN ACT FURTHER DEFINING THE JURISDICTION OF THE SANDIGANBAYAN,

AMENDING FOR THE PURPOSE P. D. NO. 1606, AS AMENDED, PROVIDING FUNDS THEREFOR, AND FOR OTHER PURPOSES Republic Act No. 8249 THE OMBUDSMAN ACT OF 1989 Republic Act No. 6770 THE COURT OF TAX APPEALS OF THE PHILIPPINES

The Court of Tax Appeals was created under Republic Act No. 1125. It is a special court of limited jurisdiction. Republic Act No. 9282 expanded the jurisdiction of the Court of Tax Appeals, elevating its rank to the level of a collegiate court with special jurisdiction and enlarging its membership. The Court of Tax Appeals (CTA) is now of the same level as the Court of Appeals, possessing all the inherent powers of a Court of Justice, and shall consist of a Presiding Justice and five (5) Associate Justices. The incumbent Presiding Judge and Associate Judges shall continue in office and bear the new titles of Presiding Justice and Associate Justices. The Presiding Justice and the most Senior Associate Justice shall serve as chairmen of the two (2) Divisions. The additional three (3) Justices and succeeding members of the Court shall be appointed by the President upon nomination by the Judicial and Bar Council. The Presiding Justice shall be so designated in his appointment, and the Associate Justices shall have precedence according to the date of their respective appointments, or when the appointments of two (2) or more of them shall bear the same date, according to the order in which their appointments were issued by the President. They shall have the same qualifications, rank, category, salary, emoluments and other privileges, be subject to the same inhibitions and disqualifications, and enjoy the same retirements and other benefits as those provided for under existing laws for the Presiding Justice and Associate Justices of the Court of Appeals. The Presiding Justice and Associate Justices shall hold office during good behavior, until they reach the age of seventy (70), 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 judiciary of equivalent rank." The CTA may sit en banc or in two (2) Divisions, each Division consisting of three (3) Justices. Four (4) Justices shall constitute a quorum for sessions en banc and two (2) Justices for sessions of a Division: Provided, That when the required quorum cannot be constituted due to any vacancy, disqualification, inhibition, disability, or any other lawful cause, the Presiding Justice shall designate any Justice of other Divisions of the Court to sit temporarily therein. The affirmative votes of four (4) members of the Court en banc or two (2) members of a Division, as the case may be, shall be necessary for the rendition of a decision or resolution. The CTA shall have a Clerk of Court and three (3) Division Clerks of Court who shall be appointed by the Supreme Court. No person shall be appointed Clerk of Court or Division Clerk of Court unless he is duly authorized to practice law in the Philippines. The Clerk of Court and Division Clerks of Court shall exercise the same powers and perform the same duties in regard to all matters within the Courts jurisdiction, as are exercised and performed by the Clerk of Court and Division Clerks of Court of the Court of Appeals, in so far as the same may be applicable or analogous; and in the exercise of those powers and the performance of those duties they shall be under the direction of the Court. The Clerk of Court and the Division

Clerks of Court shall have the same rank, privileges, salary, emoluments, retirement and other benefits as those provided for the Clerk of Court and Division Clerks of Court of the Court of Appeals, respectively. No Justice or other officer or employee of the CTA shall intervene, directly or indirectly, in the management or control of any private enterprise which in any way may be affected by the functions of the Court. Justices of the Court shall be disqualified from sitting in any case on the same grounds provided under Rule one hundred thirty-seven of the Rules of Court for the disqualification of judicial officers. No person who has once served in the Court in a permanent capacity, either as Presiding Justice or as Associate Justice thereof, shall be qualified to practice as counsel before the Court for a period of one (1) year from his retirement or resignation. The CTA shall have its principal office in Metro Manila and shall hold hearings at such time and place as it may, by order in writing, designate. The CTA shall exercise jurisdiction as follows:chan robles virtual law library a. 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 nonagricultural 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. b. 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 o taxes and fees, exclusive of charges and penalties, claimed is less than One million pesos (P1,000,000.00) or where there is no specified amount claimed shall be tried by the regular Courts and the jurisdiction of the CTA shall be appellate. Any provision of law or the Rules 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 jointly 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. 2. Exclusive appellate jurisdiction in criminal offenses: a. Over appeals from the judgments, resolutions or orders of the Regional Trial Courts in tax cases originally decided by them, in their respected territorial jurisdiction. b. 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. c. 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 One million pesos (P1,000,000.00) shall be tried by the proper Municipal Trial Court, Metropolitan Trial Court and Regional Trial Court. 2. Exclusive appellate jurisdiction in tax collection cases: a. 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. b. 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 Court shall have the power to administer oaths, receive evidence, summon witnesses by subpoena duces tecum, subject in all respects to the same restrictions and qualifications as applied in judicial proceedings of a similar nature. The Court shall, in accordance with Rule seventy-one of

the Rules of Court, have the power to punish for contempt for the same causes, under the same procedure and with the same penalties provided therein. Who May Appeal; Mode of Appeal; Effect of Appeal. Any party adversely affected by a decision, ruling or inaction of the Commissioner of Internal Revenue, the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry or the Secretary of Agriculture or the Central Board of Assessment Appeals or the Regional Trial Courts may file an appeal with the CTA within thirty (30) 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 7(a)(2) herein. Appeal shall be made by filing a petition for review under a procedure analogous to that provided for under Rule 42 of the 1997 Rules of Civil Procedure with the CTA within thirty (30) 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 Division of the CTA shall hear the appeal: Provided, however, That with respect to decisions or rulings of the Central Board of Assessment Appeals and the Regional Trial Court in the exercise of its appellate jurisdiction appeal shall be made by filing a petition for review under a procedure analogous to that provided for under rule 43 of the 1997 Rules of Civil Procedure with the CTA, which shall hear the case en banc. All other cases involving rulings, orders or decisions filed with the CTA as provided for in Section 7 shall be raffled to its Divisions. A party adversely affected by a ruling, order or decision of a Division of the CTA may file a motion for reconsideration of new trial before the same Division of the CTA within fifteen (15) days from notice thereof: Provide, however, That in criminal cases, the general rule applicable in regular Courts on matters of prosecution and appeal shall likewise apply. No appeal taken to the CTA from the decision of the Commissioner of Internal Revenue or the Commissioner of Customs or the Regional Trial Court, provincial, city or municipal treasurer or the Secretary of Finance, the Secretary of Trade and Industry and Secretary of Agriculture, as the case may be shall suspend the payment, levy, distraint, and/or sale of any property of the taxpayer for the satisfaction of his tax liability as provided by existing law: Provided, however, That when in the opinion of the Court the collection by the aforementioned government agencies may jeopardize the interest of the Government and/or the taxpayer the Court any stage of the proceeding may suspend the said collection and require the taxpayer either to deposit the amount claimed or to file a surety bond for not more than double the amount with the Court. In criminal and collection cases covered respectively by Section 7(b) and (c) of this Act, the Government may directly file the said cases with the CTA covering amounts within its exclusive and original jurisdiction. Appeal to the Court of Tax Appeals En Banc. No civil proceeding involving matter arising under the National Internal Revenue Code, the Tariff and Customs Code or the Local Government 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 Division of the CTA on a motion for reconsideration or new trial, may file a petition for review with the CTA en banc.

THE REGIONAL TRIAL COURTS Regional Trial Courts were established among the thirteen regions in the Philippines consisting of Regions I to XII and the National Capital Region (NCR). There are as many Regional Trial Courts in each region as the law mandates.

THE SHARI'A DISTRICT COURTS Equivalent to the Regional Trial Courts in rank are the Shari'a District Courts which were established in certain specified provinces in Mindanao where the Code of Muslim Personal Laws of the Philippines is being enforced. There are five Shari'a District Courts and fifty one Shari'a Circuit Courts in existence.

A Shari'a District Court is of limited jurisdiction. It was created under Presidential Decree No. 1083. Cases falling within the exclusive jurisdiction of the Shari'a District Courts primarily pertain to family rights and duties as well as contractual relations of Filipino Muslims in the Mindanao. It has exclusive original jurisdiction over the following:

1. All cases involving custody, guardianship, legitimacy, paternity and filiation arising underPresidential Decree No. 1083; 2. All cases involving disposition, distribution and settlement of the estate of a deceased Muslim, probate of wills, issuance of letters of administration or appointment of administrators or executors regardless of the nature or the aggregate value of the property; 3. Petitions for declaration of absence and death and for cancellation and correction of entries in the Muslim Registries mentioned in Title VI, Book Two of Presidential Decree No. 1083; 4. All actions arising from customary contracts in which the parties are Muslims, if they have not specified which law shall govern their relations; 5. All petitions for mandamus, prohibition, injunction, certiorari, habeas corpus, and all auxiliary writs and processes in aid of its appellate jurisdiction; It has concurrent original jurisdiction over the following:

1. Petitions by Muslims for the constitution of the family home, change of name and commitment of insane person to any asylum; 2. All other personal and real actions not mentioned in paragraph 1(d) wherein the parties involved are Muslims except those for forcible entry and unlawful detainer which shall fall under the exclusive original jurisdiction of the Municipal Circuit Courts; and 3. All special civil actions for interpleader or declaratory relief where the parties are Muslims or the property involved belongs exclusively to a Muslim. The Shari'a District Court has appellate jurisdiction over all cases tried in the Shari'a Circuit Courts within their territorial jurisdiction. It shall decide every case on the basis of the evidence and the records transmitted as well as such memoranda, briefs or oral arguments as the parties may submit. The decisions of the Shari'a District Courts, whether on appeal from the Shari'a Circuit Courts or not, shall be final. The Supreme Court shall, however, continue to exercise original and appellate jurisdiction over certain issues as provided by the Constitution. THE SHARI'A CIRCUIT COURTS Equivalent to the Municial Circuit Trial Courts are the Shari'a Circuit Courts which were established in certain municipalities in Mindanao where the Code of Muslim Personal Laws of the Philippines is being enforced. There A Shari'a 1. All are five Shari'a Circuit cases Circuit Court has involving offenses Courts and original defined and fifty one Shari'a jurisdiction punished Circuit over Courts in the Decree No. existence. following: 1083;

under Presidential

2. All civil actions and proceedings between parties who are Muslims or have been married in accordance with Article 13 of Presidential Decree No. 1083 involving disputes relating to: a. b. c. d. e. f. Divorce Betrothal Disposition Maintenance recognized under Presidential or breach of Customary and distribution of and support, and Decree contract dowry property concolotary No. to upon gifts(mut'a); Marriage; 1083; marry; (mahr); divorce; and

g.

Restitution

of

marital

rights.

3. All cases involving disputes relative to communal properties. THE MUNICIPAL TRIAL COURTS IN CITIES Municipal Trial Courts in the towns and cities in the Metropolitan Manila area, as distinguished from the other political subdivisions in the Philippines, are referred to as Metropolitan Trial Courts. In cities outside Metropolitan Manila, the equivalent of the Municipal Trial Courts are referred to as Municipal Trial Courts in Cities. http://www.chanrobles.com/rulesofcourt.htm