JURISDICTION OF SANDIGANBAYAN

REPUBLIC ACT NO. 10660

AN ACT STRENGTHENING FURTHER THE FUNCTIONAL AND STRUCTURAL ORGANIZATION

OF THE SANDIGANBAYAN, FURTHER AMENDING PRESIDENTIAL DECREE NO. 1606, AS
AMENDED, AND APPROPRIATING FUNDS THEREFOR

Section 2. Section 4 of the same decree, as amended, is hereby further amended to read as
follows:

"SEC. 4. Jurisdiction. – The Sandiganbayan shall exercise exclusive original jurisdiction in all cases
involving:

"a. Violations of Republic Act No. 3019, as amended, otherwise known as the Anti-Graft and
Corrupt Practices Act, Republic Act No. 1379, 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:

"(a) Provincial governors, vice-governors, members of the sangguniang

panlalawigan, and provincial treasurers, assessors, engineers, and other
provincial department heads:

"(b) City mayors, vice-mayors, members of the sangguniang panlungsod, city

treasurers, assessors, engineers, and other city department heads;

"(c) Officials of the diplomatic service occupying the position of consul and
higher;

"(d) Philippine army and air force colonels, naval captains, and all officers of
higher rank;

"(e) Officers of the Philippine National Police while occupying the position of
provincial director and those holding the rank of senior superintendent and
higher;

"(f) City and provincial prosecutors and their assistants, and officials and
prosecutors in the Office of the Ombudsman and special prosecutor;

"(g) 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 higher
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 the 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.

"b. 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.

"c. Civil and criminal cases filed pursuant to and in connection with Executive Order Nos. 1,
2, 14 and 14-A, issued in 1986.

"Provided, That the Regional Trial Court shall have exclusive original jurisdiction where the
information: (a) does not allege any damage to the government or any bribery; or (b) alleges
damage to the government or bribery arising from the same or closely related transactions or acts in
an amount not exceeding One million pesos (P1,000,000.00).

"Subject to the rules promulgated by the Supreme Court, the cases falling under the jurisdiction of
the Regional Trial Court under this section shall be tried in a judicial region other than where the
official holds office.

"In cases where none of the accused are occupying positions corresponding to Salary Grade ’27’ or
higher, as prescribed in the said Republic Act No. 6758, or military and PNP officers mentioned
above, exclusive original jurisdiction thereof shall be vested in the proper regional trial court,
metropolitan trial court, municipal trial court, and municipal circuit trial court, as the case may be,
pursuant to their respective jurisdictions as provided in Batas Pambansa Blg. 129, as amended.

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

"The Sandiganbayan shall have 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: Provided, That the jurisdiction over these petitions shall not be
exclusive of the Supreme Court.

"The procedure prescribed in Batas Pambansa Blg. 129, as well as the implementing rules that the
Supreme Court has promulgated and may hereafter promulgate, relative to appeals/petitions for
review to the Court of Appeals, shall apply to appeals and petitions for review filed with the
Sandiganbayan. In all cases elevated to the Sandiganbayan and from the Sandiganbayan to the
Supreme Court, the Office of the Ombudsman, through its special prosecutor, shall represent the
People of the Philippines, except in cases filed pursuant to 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.

"Any provisions of law or Rules of Court to the contrary notwithstanding, the criminal action and the
corresponding civil action for the recovery of civil liability shall at all times be simultaneously
instituted with, and jointly determined in, the same proceeding by the Sandiganbayan or the
appropriate courts, 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 filing of such civil action separately from the criminal
action shall be recognized: Provided, however, That where the civil action had heretofore been filed
separately but judgment therein has not yet been rendered, and the criminal case is hereafter filed
with the Sandiganbayan or the appropriate court, said civil action shall be transferred to the
Sandiganbayan or the appropriate court, as the case may be, for consolidation and joint
determination with the criminal action, otherwise the separate civil action shall be deemed
abandoned."
 JURISDICTION OF CTA
REVISED RULES OF THE COURT OF TAX APPEALS

RULE 4
JURISDICTION OF THE COURT

SECTION 1. Jurisdiction of the Court. – The Court shall exercise exclusive original jurisdiction over
or appellate jurisdiction to review by appeal the cases specified in Republic Act No. 1125, Section 7,
as amended by Republic Act No. 9282, Section 7. (n)

(RA No. 9282) Section 7. Section 7 of the same Act is hereby amended to read as follows:

"Sec. 7. Jurisdiction. - The CTA shall exercise:

"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."

SEC. 2. Cases within the jurisdiction of the Court en banc. – The Court en banc shall exercise
exclusive appellate jurisdiction to review by appeal the following:

(a) Decisions or resolutions on motions for reconsideration or new trial of the Court in
Divisions in the exercise of its exclusive appellate jurisdiction over:

(1) Cases arising from administrative agencies – Bureau of Internal Revenue, Bureau
of Customs, Department of Finance, Department of Trade and Industry, Department
of Agriculture;

(2) Local tax cases decided by the Regional Trial Courts in the exercise of their
original jurisdiction; and

(3) Tax collection cases decided by the Regional Trial Courts in the exercise of their
original jurisdiction involving final and executory assessments for taxes, fees,
charges and penalties, where the principal amount of taxes and penalties claimed is
less than one million pesos;

(b) Decisions, resolutions or orders of the Regional Trial Courts in local tax cases decided or
resolved by them in the exercise of their appellate jurisdiction;

(c) Decisions, resolutions or orders of the Regional Trial Courts in tax collection cases
decided or resolved by them in the exercise of their appellate jurisdiction;

(d) Decisions, resolutions or orders on motions for reconsideration or new trial of the Court in
Division in the exercise of its exclusive original jurisdiction over tax collection cases;

(e) Decisions of the Central Board of Assessment Appeals (CBAA) 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;

(f) Decisions, resolutions or orders on motions for reconsideration or new trial of the Court in
Division in the exercise of its exclusive original jurisdiction over cases involving criminal
offenses arising from violations of the National Internal Revenue Code or the Tariff and
Customs Code and other laws administered by the Bureau of Internal Revenue or Bureau of
Customs;
 (g) Decisions, resolutions or orders on motions for reconsideration or new trial of the Court in
Division in the exercise of its exclusive appellate jurisdiction over criminal offenses
mentioned in the preceding subparagraph; and

(h) Decisions, resolutions or orders of the Regional trial Courts in the exercise of their
appellate jurisdiction over criminal offenses mentioned in subparagraph (f).

(n)

SEC. 3. Cases within the jurisdiction of the Court in Divisions. – The Court in Divisions shall
exercise:

(a) Exclusive original or appellate jurisdiction to review by appeal the following:

(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 Code 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
relation 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 or other applicable law provides a specific period for action:
Provided, that in case of disputed assessments, the inaction of the Commissioner of
Internal Revenue within the one hundred eighty day-period under Section 228 of the
National Internal revenue Code shall be deemed a denial for purposes of allowing
the taxpayer to appeal his case to the Court and does not necessarily constitute a
formal decision of the Commissioner of Internal Revenue on the tax case; Provided,
further, that should the taxpayer opt to await the final decision of the Commissioner
of Internal Revenue on the disputed assessments beyond the one hundred eighty
day-period abovementioned, the taxpayer may appeal such final decision to the
Court under Section 3(a), Rule 8 of these Rules; and Provided, still further, that in the
case of claims for refund of taxes erroneously or illegally collected, the taxpayer must
file a petition for review with the Court prior to the expiration of the two-year period
under Section 229 of the National Internal Revenue Code;

(3) Decisions, resolutions or orders of the Regional Trial Courts in local tax cases
decided or resolved by them in the exercise of their original 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 of 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 Secretary of Finance on customs cases elevated to him

automatically for review from decisions of the Commissioner of Customs adverse to
the Government under Section 2315 of the Tariff and Customs Code; and

(6) 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) Exclusive jurisdiction over cases involving criminal offenses, to wit:

(1) 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 of the Bureau of Customs, where
the principal amount of taxes and fees, exclusive of charges and penalties, claimed
is one million pesos or more; and

(2) Appellate jurisdiction over appeals from the judgments, resolutions or orders of
the Regional Trial Courts in their original jurisdiction in 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 Bureau of Customs,
where the principal amount of taxes and fees, exclusive of charges and penalties,
claimed is less than one million pesos or where there is no specified amount claimed;

(c) Exclusive jurisdiction over tax collections cases, to wit:

(1) Original jurisdiction in tax collection cases involving final and executory
assessments for taxes, fees, charges and penalties, where the principal amount of
taxes and fees, exclusive of charges and penalties, claimed is one million pesos or
more; and

(2) Appellate jurisdiction over appeals from the judgments, resolutions or orders of
the Regional Trial Courts in tax collection cases originally decided by them within
their respective territorial jurisdiction. (n)