CTA Expanded Jurisdiction R.A. 9282 A.

. Exclusive appellate jurisdiction to review by appeal, as herein provided: 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; REMEDY: Petition for Review under Rule 42 Inaction by the Commissioner of Internal Revenue beyond 180 days 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; 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; REMEDY: Petition for Review under Rule 43 Quasi-Judi. 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; REMEDY: Petition for Review under Rule 42 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; REMEDY: Rule 43 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; REMEDY: Rule 42- CTA 3 divisions 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. REMEDY: Rule 42

B.

Jurisdiction over cases involving criminal offenses as herein provided: 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. 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. Jurisdiction over tax collection cases as herein provided: 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. 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."

c.

WHO MAY APPEAL? -any person who is adversely affected by the decision or inaction of the BIR within 180 days from filing, otherwise prescription may set in WHEN? -within 30 days from receipt of decision -inaction within 180 days from filing MODE OF APPEAL? -file a Petition for Review under Rule 42/43 If denied0 file Motion for Reconsideration/New Trial If denied- Appeal to CTA by way of Petition for Review If denied CTA En Banc If denied SC Rule 45 Questions of Law TAX REMEDIES -NIRC/BIR -LGU -Real Property - TCC Remedies- is a method by which a cause of action can be enforced by law or equity -procedure or type of action, availed of by the plaintiff as the means to obtained the relief REMEDY: type of action Injunction, Collection RELIEF: type of award prayed for CLASSIFICATION OF REMEDIES 1. Substantive remedies provided by law 2. Procedural remedy involving law of pleading, evidence, jurisdiction (Notice of Informal Conference) 3. Administrative Administrative / Quasi bodies 4. Judicial - remedial 5. Summary (Criminal 6 months imprisonment Unlawful Detainer/Forcible Entry Position Papers Warrant of distraint/levy Distraint personal and chattel mortgage Levy real property REMEDIES BEFORE PAYMENT Prescription of Tax Payment: within 3 years from date of filing or April 15 Revenue Regulation No. 12-99 Letter of Authority Examine books Protest / not amenable -file request for reconsideration or reinvestigation within 30 days from receipt of the assessment -within 60 days from filing of the protest, all relevant supporting documents otherwise it becomes final If the protest is denied in whole or in part or is not acted upon within 180 days from submission of documents

REMEDY: taxpayer adversely affected / inaction may appeal to the CTA within 30 days from receipt of said decision or lapse of 180 day-period otherwise the decision become final, executory and demandable STAGES TAX ASSESSMENT 1. BIR will issue letter of authority to notify taxpayer that his books will be examined 2. Refuse/ not amenable to tax assessment - taxpayer 3. BIR will send a Notice for Informal Conference 4. Taxpayer is given 15 days to reply/respond 5. Failure default 6. Indorse the case to Assessment Division /Commissioner for review 7. Issue a Preliminary Assessment notice (PAN) for the proposed assessment , showing in details the facts and the law, rules and regulations or jurisprudence on which the proposed asssessment is bsased 8. If taxpayer failed to respond within 15 days from receipt of notice through registered mail 9. He is considered in default 10. A Formal Letter of Demand and Assessment Notice (FAN) is issued for payment, state the facts and the law, rules and regulations or jurisprudence on which the asssessment is based through registered mail or personal delivery (Commissioner/Authorized Representative who will issue) PROTESTING OF ASSESSMENT- Sec 228 When the Commissioner or his duly authorized representative finds that proper taxes should be assessed, he shall first notify the taxpayer of his findings, provided however, that a pre assessment notice shall not be required in the following:

DUE PROCESS REQUIREMENT IN THE ISSUANCE OF A DEFICIENCY TAX ASSESSMENT 1. Notice of Informal Conference Within 15 days from receipt NIC If failed DEFAULT -if aggrieved