Juris Notes
Juris Notes
Appoint all officials and employees of the Judiciary in accordance with the
Civil Service Law (Sec. 5, id.).
CA
The CA was re-established on October 4, 1946, under Republic Act No. 52,
with one Presiding Justice and 15 Associate Justices. Its size continued to
grow:
All criminal cases in which the penalty imposed is reclusion perpetua or The Supreme Court acting on the recommendation of the Committee on
higher. Revision of the Rules of Court resolved to approve the Revised Rules of the
Court of Tax Appeals (A.M. No. 05-11-07-CTA) and amended by a resolution All cases not within the exclusive jurisdiction of any court, tribunal,
of the Court En Banc on November 22, 2005. person or body exercising judicial or quasi-judicial functions;
The Court of Tax Appeals has exclusive appellate jurisdiction to review by All civil actions and special proceedings falling within the exclusive
appeal the following: original jurisdiction of a Juvenile and Domestic Relations Court and of
the Court of Agrarian Relations as now provided by law; and
Decisions of the Commissioner of Internal Revenue in cases involving All other cases in which the demand, exclusive of interest, damages of
disputed, assessments, refunds of internal revenue taxes, fees or whatever kind, attorney’s fees, litigation expenses and costs or the
other charges, penalties imposed in relation thereto, or other matters value of the property in controversy subject to the threshold or, in
arising under the National Internal Revenue Code or other laws such other cases in Metro Manila, where the demand, exclusive of the
administered by the Bureau of Internal Revenue; above- mentioned items subject to the threshold;
In actions of the Commissioner of Internal Revenue in cases involving Exercise original jurisdiction in other cases as follows:
disputed assessments, refunds of internal revenue taxes, fees or other
charges, penalties in relation thereto, or other matters arising under The issuance of writs of certiorari, prohibition, mandamus, quo warranto,
the National Internal Revenue Code or other laws administered by habeas corpus, and injunction which may be enforced in any part of their
the Bureau of Internal Revenue, where the National Internal Revenue respective regions; and
Code provides a specific period of action, in which case the inaction
shall be deemed a denial; Actions affecting ambassadors and other public ministers and consuls.
Decisions, orders or resolutions of the Regional Trial Courts in local tax They shall exercise appellate jurisdiction over MeTCs, MTCCs, MTCs, and
cases originally decided or resolved by them in the exercise of their MCTCs in their respective territorial jurisdiction.
original or appellate jurisdiction;
MTCs
Decisions of the Commissioner of Customs in cases involving liability for
customs duties, fees, or other money charges; seizure, detention or These are called the first level courts and are established in every city and
release of property affected; fines, forfeitures or other penalties municipality.
imposed in relation thereto; or other matters arising under the
Customs Law or other laws administered by the Bureau of Customs. Their jurisdiction is outlined in Sections 33 and 35 of Batas Pambansa Blg.
129.
Decisions of the Central Board of Assessment Appeals in the exercise of
its appellate jurisdiction over cases involving the assessment and Expanded by special laws: Republic Act Nos. 9276, 9252, 9305, 9306, and
taxation of real property originally decided by the provincial or city 9308.
board of assessment appeals;
MeTCs, MTCCs, MTCs, and MCTCs shall exercise original jurisdiction in Civil
Decisions of the Secretary of Finance on customs cases elevated to him Cases as provided for in section 33 of Batas Pambansa Blg. 129 is as follows:
automatically for review from decisions of the Commissioner of
Jurisdiction
Customs which are adverse to the Government under Section 2315 of
the Tariff and Customs Code; Civil Cases
Decisions of the Secretary of Agriculture in the case of nonagricultural
Exclusive Original Jurisdiction
product, commodity or article, and the Secretary of Agriculture in the
case of agricultural product, commodity or article, involving dumping 1. Civil Actions and Probate Proceedings
and countervailing duties under Section 301 and 302, respectively, of
the Tariff and Customs Code, and safeguard measures under R.A. No. Includes testate and intestate probate cases (e.g., wills).
8800, where either party may appeal the decision to impose or not to
impose said duties. Covers cases involving personal property where the value is within a certain
threshold:
It also has jurisdiction over cases involving criminal offenses as herein provided:
Metro Manila: Up to ₱50,000.
Exclusive Original Jurisdiction
Outside Metro Manila: Up to ₱20,000.
Criminal offenses under the NIRC, Tariff and Customs Code, or laws
administered by the BIR or Bureau of Customs. Threshold excludes interest, damages, attorney’s fees, litigation expenses,
and costs. However, these are considered in calculating filing fees.
Exception: Cases involving tax claims below ₱1,000,000 or without a
specified amount are tried by regular courts (CTA jurisdiction is If multiple claims or causes of action arise from the same or different
appellate). transactions, the total value of all claims is used.
Civil and criminal actions for tax recovery must be filed and 2. Forcible Entry and Unlawful Detainer Cases
determined together by the CTA.
These involve disputes over possession of property.
Exclusive Appellate Jurisdiction
If the defendant raises ownership issues, the court may resolve ownership
Appeals from RTC judgments, resolutions, or orders in tax collection
only to determine possession.
cases.
Petitions for review of RTC decisions in their appellate jurisdiction 3. Title and Possession of Real Property
over tax cases originally decided by:
Jurisdiction over cases involving the title, possession, or any interest in real
a. Metropolitan Trial Courts (MeTCs). property:
b. Municipal Trial Courts (MTCs). Metro Manila: Assessed value does not exceed ₱50,000.
c. Municipal Circuit Trial Courts (MCTCs). Outside Metro Manila: Assessed value does not exceed ₱20,000.
RTCs For land not declared for taxation, the assessed value of adjacent lots will
be used.
The Regional Trial Courts’ jurisdictions are defined as follows:
All matters of probate, both testate and intestate, where the gross Custody, Guardianship, Legitimacy, Paternity, and Filiation
value of the estate subject to the threshold or, in probate matters in
Metro Manila, where such gross value subject to the threshold; Cases arising under the Code of Muslim Personal Laws.
All actions involving the contract of marriage and marital relations; Estates of Deceased Muslims
Settlement, probate of wills, appointment of administrators or executors,
regardless of property value. Oversight by the Supreme Court
The Supreme Court issues rules and regulations to guide these agencies in
Declarations performing their judicial functions when necessary.
Shari’a Circuit Courts (SCC) Includes mediation, conciliation, arbitration, or a combination of these
methods.
Exclusive Original Jurisdiction (Article 155)
Key Rules and Regulations:
Criminal Offenses
Special Rules of Court on ADR: Approved by the Supreme Court on
October 30, 2009 (A.M. No. 07-11-08-SC).
Offenses defined and punished under the Code of Muslim Personal Laws.
DOJ Department Circular No. 98: Implementing rules for the ADR
Civil Disputes Between Muslims or Couples Married under Islamic Law Act of 2004, issued December 4, 2009.
a. Marriage and divorce disputes recognized under the Code. Rules on Court-Annexed Family Mediation: Approved by the
Supreme Court on June 22, 2010, amending prior rules on
b. Betrothal or breach of contract to marry. mediation (A.M. No. 10-4-16-SC).
Agama Arbitration Council: Muslim law provides its own arbitration body
Quasi courts for resolving disputes in accordance with Islamic principles.
Quasi-Judicial Agencies and Their Role
Quasi-judicial agencies are government bodies empowered by law to exercise
judicial functions, often resolving disputes and enforcing regulations.