JUDICIARY

Judicial power rests with the Supreme Court and the lower courts, as
established by law (Art. VIII, sec. 1 of the 1987 Constitution). Its duty is to
settle actual controversies involving rights which are legally demandable
and enforceable
The judiciary enjoys fiscal autonomy. Its appropriation may not be reduced
by the Legislature below the appropriated amount the previous year (Art.
VIII, Sec. 3).

The Supreme Court exercises the following powers:

1. Exercise jurisdiction over cases affecting ambassadors, other

public ministers and consuls, and over petitions for certiorari,
prohibition, mandamus, quo warranto, and habeas corpus.
2. Review, revise, reverse, modify, or affirm, on appeal or
certiorari, as the law or the Rules of Court may provide, final
judgments and orders of the lower courts in:
 All cases in which the constitutionality or validity of any
treaty, international or executive agreement, law,
presidential decree, proclamation, order, instruction,
ordinance, or regulation is in question;
 All cases involving the legality of any tax, impost,
assessment, or toll, or any penalty imposed in relation
thereto;
 All cases in which the jurisdiction of any lower court is in
issue;
 All criminal cases in which the penalty imposed is
reclusion perpetua or higher;
 All cases in which only an error or question of law is
involved;
3. Assign temporarily judges of lower courts to other stations as
public interest may require. Such temporary assignments shall
not exceed six months without the consent of the judge
concerned.
 4. Order a change of venue or place of trial to avoid a miscarriage
of justice.

Qualifications
According to the Constitution, for a person to be appointed to the Supreme
Court, he must be:

1. a natural-born citizen of the Philippines;

2. at least forty years of age, and
3. have been for fifteen years or more a judge of a lower court or
engaged in the practice of law in the Philippines

Court of Appeals
The Court of Appeals is the second highest tribunal in the country.

The jurisdiction of the Court of Appeals are as follows:

 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;
 Exclusive original jurisdiction over actions for annulment of
judgements of Regional Trial Courts; and
 Exclusive appellate jurisdiction over all final judgements, resolutions,
orders or awards of Regional Trial Courts and quasi-judicial agencies,
instrumentalities, boards or commission.

The Court of Appeals shall also have the power to try cases and conduct
hearings, receive evidence and perform 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 proceedings.

The Court of Appeals is composed of one presiding justice and 68

associate justices, all of which are appointed by the President from a
shortlist submitted by the Judicial and Bar Council. The associate justices
shall have precedence according to the dates (or order, in case of similar
appointment dates) of their respective appointments. The qualifications for
the justices of the Supreme Court also apply to members of the Court of
Appeals

Court of Tax Appeals

The Court of Tax Appeals (CTA), which is of the same level as the Court of
Appeals.
The CTA exercises jurisdiction in the following:
1. 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
non-agricultural 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.
2. 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 of taxes and fees, exclusive of
charges and penalties, claimed is less than P1 million or where
there is no specified amount claimed shall be tried by the
regular courts and the jurisdiction of the CTA shall be appellate.
2. Exclusive appellate jurisdiction in criminal offenses:
1. Over appeals from the judgments, resolutions or orders of
the Regional Trial Courts in tax cases originally decided
by them, in their respective territorial jurisdiction.
2. 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.
3. 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 P1 million shall be tried by the
proper Municipal Trial Court, Metropolitan Trial
Court and Regional Trial Court.
 2. Exclusive appellate jurisdiction in tax collection
cases:
1. 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.
2. 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 CTA is composed of one presiding justice and 8 associate justices, all
of which are appointed by the President from a shortlist submitted by the
Judicial and Bar Council

Sandiganbayan

To attain the highest norms of official conduct among officials and

employees in the government, the creation of a special graft court to be
known as the Sandiganbayan was provided for in Article XIII, Section 5 of
the 1973 Constitution. This court was formally established
through Presidential Decree No. 1606, which was signed into law on
December 10, 1978.

Through Article XI (Accountability of Public Officers), Section 4 of the 1987

Constitution, the Sandiganbayan was carried over to the post-EDSA
Revolution republic. The current form of the Sandiganbayan was
constituted through PD 1606, s. 1978, as amended by Republic Act No.
7975 and Republic Act No. 8245.

The Sandiganbayan has jurisdiction over the following:

1. Violations of Republic Act No. 3019 or the Anti-Graft and Corrupt

Practices Act, as amended, and Chapter II, Section 2, Title VII, Book
II of the Revised Penal Code, where one or more of the accused are
 officials occupying the following positions in the government whether
in a permanent, acting or interim capacity, at the time of the
commission of the offense:
1. Officials of the executive branch occupying the positions of
regional director and higher, otherwise classified as grade 27
and higher, of the Compensation and Position Classification Act
of 1989 (Republic Act No. 6758), specifically including:
1. Provincial governors, vice-governors, members of the
sangguniang panlalawigan and provincial treasurers,
assessors, engineers and other provincial department
heads;
2. City mayors, vice-mayors, members of the sangguniang
panlungsod, city treasurers, assessors engineers and
other city department heads;
3. Officials of the diplomatic service occupying the position
of consul and higher;
4. Philippine army and air force colonels, naval captains,
and all officers of higher rank;
5. Officers of the Philippine National Police while occupying
the position of provincial director and those holding the
rank of senior superintendent or higher;
6. City and provincial prosecutors and their assistants, and
officials and prosecutors in the Office of the Ombudsman
and special prosecutor;
7. Presidents, directors or trustees, or managers of
government-owned or -controlled corporations, state
universities or educational institutions or foundations;
2. Members of Congress and officials thereof classified as grade
27 and up under the Compensation and Position Classification
Act of 1989;
3. Members of the judiciary without prejudice to the provisions of
the constitution;
4. Chairmen and members of constitutional commissions, without
prejudice to the provisions of the constitution; and
5. All other national and local officials classified as Grade 27 and
higher under the Compensation and Position Classification Act
of 1989.
2. Other offenses or felonies whether simple or complexed with other
crimes committed by the public officials and employees mentioned in
subsection a of this section in relation to their office.
 3. Civil and criminal cases filed pursuant to and in connection with
Executive Order Nos. 1, 2, 14 and 14-A, s. 1986.

In addition, the Sandiganbayan exercises exclusive appellate jurisdiction

over final judgments, resolutions or orders or regional trial courts whether in
the exercise of their own original jurisdiction or of their appellate jurisdiction
as herein provided.

The Sandiganbayan also has exclusive original jurisdiction over petitions

for the issuance of the writs of mandamus, prohibition, certiorari, habeas
corpus, injunctions, and other ancillary writs and processes in aid of its
appellate jurisdiction and over petitions of similar nature, including quo
warranto, arising or that may arise in cases filed or which may be filed
under Executive Order Nos. 1,2,14 and 14-A issued in 1986.

In case private individuals are charged as co-principals, accomplices or

accessories with the public officers or employees, including those
employed in government-owned or controlled corporations, they shall be
tried jointly with said public officers and employees in the proper courts
which shall exercise exclusive jurisdiction over them.

The Sandiganbayan comprises of one presiding justice and 14 associate

justices, all of which are appointed by the President from a shortlist
submitted by the Judicial and Bar Council. The associate justices shall
have precedence according to the dates (or order, in case of similar
appointment dates) of their respective appointments.

The qualifications to become a member of the Sandiganbayan are as

follows:

1. a natural-born citizen of the Philippines;

2. at least 40 years of age
3. has been a judge of a court for at least ten years, or been engaged in
the practice of law in the Philippines or has held office requiring
admission to the bar as a prerequisite for at least ten years.