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The following post does not create a lawyer-client relationship between Alburo Alburo and Associates Law Offices (or any of its lawyers) and the reader. It is still best for you to engage the services of a lawyer or you may directly contact and consult Alburo Alburo and Associates Law Offices to address your specific legal concerns, if there is any.
Also, the matters contained in the following were written in accordance with the law, rules, and jurisprudence prevailing at the time of writing and posting, and do not include any future developments on the subject matter under discussion.
AT A GLANCE:
The Court of Tax Appeals has exclusive original jurisdiction over criminal offenses or felonies where the principal amount of taxes and fees claimed, exclusive of charges and penalties, is P1,000,000.00 or more. If the amount is less than the P1,000,000 threshold, jurisdiction belongs to the proper first-level courts.
Jurisdiction over the subject matter is conferred by law and determined by the allegations in the Complaint or Information. If the facts set out therein are sufficient to show that the court in which the Complaint or Information is filed has jurisdiction, then the court may validly take cognizance of the case.
In the case of People v. Joel Mendez (G.R. Nos. 208310-11, March 28, 2023), the Supreme Court reconciled the provisions of Republic Act No. 9282 and Batas Pambansa Blg. 129, as amended by Republic Act No. 11576 on the jurisdiction of the Court of Tax Appeals (CTA) and the regular courts over criminal offenses entailing tax claims amounting to P1,000,000.00 and above.
The CTA has exclusive original jurisdiction over criminal offenses or felonies where the principal amount of taxes and fees claimed, exclusive of charges and penalties, is P1,000,000.00 or more.
However, in criminal offenses or felonies where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is less than P1,000,000.00, exclusive original jurisdiction shall be exercised by the proper first-level courts.
It must be emphasized, however, that the clarification shall apply to cases filed upon the effectivity of RA No. 11576 on August 21, 2021 since jurisdiction over the subject matter in criminal cases is determined by the statute in force at the time of commencement of the action.
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- When is there Double Taxation? – A Quick Guide on Double Taxation in the Philippines – ALBURO ALBURO AND ASSOCIATES LAW OFFICES
- Force and Effect of BIR Rulings and Revenue Regulations – ALBURO ALBURO AND ASSOCIATES LAW OFFICES
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Alburo Alburo and Associates Law Offices specializes in business law and labor law consulting. For inquiries regarding legal services, you may reach us at info@alburolaw.com, or dial us at (02)7745-4391/ 0917-5772207/ 09778050020.
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