Development Bank of The Philippines vs. CA

TAXATION NOTES - COURT OF TAX APPEALS
Jann Claudine M. Amago 3 A However, the jurisdiction of the court is expanded to include in addition to the
aforementioned original or previous jurisdictions, the following new jurisdictions:
Court of Tax Appeals (EXPANDED)
The CTA is a court of special appellate jurisdiction and a part of our judicial system.
Development Bank of the Philippines vs. CA 1. Exclusive original jurisdiction over all criminal offenses under the NIRC and the TCC
The SC ruled that the CTA is not a mere superior administrative agency or and other laws admissible by the BIR and BOC where the amount of taxes and fines
tribunal but is a part of the judicial system of the Philippines. It is a reguar court is P1M or more;
vested with exclusive appellate jurisdiction over cases arising under the NIRC, TCC 2. Exclusive Appellate jurisdiction in criminal offense over appeals from the RTC
and the Assessment Law. whether in the exercise of its original or appellate jurisdiction over tax cases where
The proceedings are judicial in nature but the CTA is NOT BOUND BY THE the amount involved is less than 1M;
TECHNICAL RULES OF EVIDENCE. The Rules of Court applies only by analogy or in a 3. Appellate jurisdiction over decisions of the Regional Trial Court on local taxes.
suppletory character. 4. Appellate jurisdiction over the decisions of the Central Board and Assessment
Philippine Phosphate Fertilizer Corporation vs. CIR Appeals on real estate tax cases
The SC ruled that the CTA is not governed strictly by the technical rules of
evidence. Thus, while a petitioner could not move for new trial on the basis of Significant Features of CTA (R.A. 9282)
newly discovered evidence, it does not mean that it is altogether barred from
having a new trial on the ground of mistake and excusable negligence. 1. Appeals
The decision of the CTA division may be appealed to the CTA EN BANC.
Jurisdiction of the Tax Court (VITUG) The decision of the CTA en banc may in turn be appealed to the SUPREME COURT
The Court of Tax Appeals has an exclusive appellate jurisdiction over petitions for only on pure questions of law.
review filed by the taxpayer questioning: CTA division CTA en banc Supreme Court
1. Decisions of the Collector of Internal Revenue in cases involving 2. CTA proceedings

a. disputed assessments; The CTA may sit en banc or in division, each consisting of 3 justices each.
b. refunds of internal revenue taxes, fees or other charges; 5 justices shall constitute a quorum for sessions en banc and 2 justices for sessions
c. penalties imposed in relation thereto; for a division.
d. other matters arising under the National Internal Revenue Code or other law Reversal of decision affirmative votes of 5 members of the CTA en banc shall be
or part of law administered by the Bureau of Internal Revenue; necessary.
2. Decisions of the Commissioner of Customs in cases involving Promulgation of a resolution, decision, or in all other cases 2 members of the
a. liability for customs duties, fees or other money charges; division.
b. seizure, detention or release of property affected ;
c. fines, forfeitures or other penalties imposed in relation thereto; CTA is a court of record
d. or other matters arising under the Customs Law or other law or part of law All cases filed before the CTA are litigated de novo so litigants are required to
administered by the Bureau of Customs; prove every minute aspect of their cases.
3. Decisions of the Secretary of Finance, in automatic review cases where such The Court of Tax Appeals shall be a court of record and shall have a seal which shall
decision of the Secretary of Finance is adverse to the taxpayer. be judicially noticed. It shall prescribe the form of its writs and other processes. It
4. Decisions of the Secretary of Trade and Industry in case of non-agricultural shall have the power to promulgate rules and regulations for the conduct of the
products and the Secretary of Agriculture in case of agricultural products, involving business of the Court, and as may be needful for the uniformity of decisions within
dumping and countervailing duties imposable under the TCC.
1
its jurisdiction as conferred by law, but such proceedings shall not be governed
strictly by technical rules of evidence. Rules of procedure
Before filing an appeal to the CTA en banc, file first a motion for reconsideration or
Issues cognizable by the CTA a new trial with the division which rendered the adverse decision.
Once the CTA properly acquires jurisdiction by the filing of a petition for review, it File the petition for review before the CTA en banc within 15 days from the receipt
can consider various issues that are essential for or incidental to the full and of denial of the motion for reconsideration or new trial.
complete resolution of the case. From the en banc decision, the losing party may file with the Supreme Court a
The tax court is also competent to pass upon the incidental question on ownership unified petition for review on certiorari under Rule 45.
of the property levied upon or distrained.
Legality of Revenue Memorandum which are actually rulings or opinions of the CIR Period for CTA decisions
in implementing the Tax Code. A decision must be rendered by the CTA within 30 days but this is merely directory.
The tax court should only take up issues raised at the administrative level. Hence, all decisions signed after the lapse of the said period is valid.
Modes of Appeal
When distraint or levy shall issue
Decision appealed from Mode of appeal Upon the issuance of any ruling, order or decision of by the CTA favourable to the
1. Appeal Petition for review under Rule 42 within 30 National Government, the CTA shall issue an order authorizing the BIR, through
days from the receipt of the decision or from the Commissioner to seize the properties.
the expiration of the period fixed by law for This remedy shall not be exclusive and not preclude the court from availing any
the official concerned to act in cases of other means.
inaction.
CTA shall not suspend the payment, levy, distraint and sale
A party adversely affected may file a motion Generally, no appeal taken to the CTA from the decision of the CIR or RTC shall
for reconsideration or new trial before the suspend the payment, levy, distraint or sale of any property.
same division. Unless, it may jeopardize the government or the taxpayer.
2. Decisions and rulings of the Central Petition for review under Rule 43.
Board and Assessment Appeals A party adversely affected by a resolution of
RTC in the exercise of its appellate a division of the CTA on a motion for
jurisdiction reconsideration or new trial, may file a
petition for review with the CTA en banc
3. Adverse decision or ruling of the CTA en Petition for Review on Certiorari under Rule
banc 45 through a verified petition before the
Supreme Court

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TAXATION NOTES - COURT OF TAX APPEALS

1. Decisions of the Collector of Internal Revenue in cases involving 2. CTA proceedings

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