Jurisdiction.

- The CTA shall exercise:

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.

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."

Supreme Court

Original Jurisdiction

The Supreme Court shall have original jurisdiction over cases affecting ambassadors, other public
ministers, and consuls;

Original and Exclusive

Original and exclusive jurisdiction in petitions for the issuance of writs of certiorari, prohibition and
mandamus against the Court of Appeals.

Original and concurrent jurisdiction with RTC:

1. In petition for the issuance of writs of certiorari, prohibition, mandamus, quo warranto, and
habeas corpus; and

2. In actions brought to prevent and restrain violations of law concerning monopolies and
combinations in restraint of trade.
Exclusive jurisdiction

Exclusive jurisdiction to review, revise, reverse, modify or affirm on appeal, as the law or rules of court
may provide, final judgments and decrees of inferior courts as herein provided, in

"(1) All criminal cases involving offenses for which the penalty imposed is death or life
imprisonment; and those involving other offenses which, although not so punished, arose out of
the same occurrence or which may have been committed by the accused on the same occasion,
as that giving rise to the more serious offense, regardless of whether the accused are charged as
principals, accomplices or accessories, or whether they have been tried jointly or separately;

"(2) All cases involving petitions for naturalization or denaturalization; and

"(3) All decisions of the Auditor General, if the appellant is a private person or entity.

The Supreme Court shall further have exclusive jurisdiction to review, revise, reverse, modify or affirm on
certiorari as the law or rules of court may provide, final judgments and decrees of inferior courts as
herein provided, in

"(1) All cases in which the constitutionality or validity of any treaty, law, ordinance, or executive
order or regulation is in question;

"(2) All cases involving the legality of any tax, impost, assessment or toil, or any penalty imposed
in relation thereto;

"(3) All cases in which the jurisdiction of any inferior court is in issue;

"(4) All other cases in which only errors or questions of law are involved: Provided, however,
That if, in addition to constitutional, tax or jurisdictional questions, the cases mentioned in the
three next preceding paragraphs also involve questions of fact or mixed questions of fact and
law, the aggrieved party shall appeal to the Court of Appeals; and the final judgment or decision
of the latter may be reviewed, revised, reversed, modified or affirmed by the Supreme Court on
writ of certiorari; and

"(5) Final awards, judgments, decisions, or orders of the Commission on Elections, Court of Tax
Appeals, Court of Industrial Relations, the Public Service Commission and the Workmen's
Compensation Commission.

THE SHARI'A DISTRICT COURTS

Equivalent to the Regional Trial Courts in rank are the Shari'a District Courts which were established in
certain specified provinces in Mindanao where the Code of Muslim Personal Laws of the Philippines is
being enforced.

A Shari'a District Court is of limited jurisdiction. It was created under Presidential Decree No. 1083.
Cases falling within the exclusive jurisdiction of the Shari'a District Courts primarily pertain to family rights
and duties as well as contractual relations of Filipino Muslims in the Mindanao.

It has exclusive original jurisdiction over the following:

2. All cases involving disposition, distribution and settlement of the estate of a deceased Muslim, probate
of wills, issuance of letters of administration or appointment of administrators or executors regardless of
the nature or the aggregate value of the property;

3. Petitions for declaration of absence and death and for cancellation and correction of entries in the
Muslim Registries mentioned in Title VI, Book Two of Presidential Decree No. 1083;

4. All actions arising from customary contracts in which the parties are Muslims, if they have not
specified which law shall govern their relations;

5. All petitions for mandamus, prohibition, injunction, certiorari, habeas corpus, and all auxiliary writs
and processes in aid of its appellate jurisdiction;

It has concurrent original jurisdiction over the following (with the RTC):

1. Petitions by Muslims for the constitution of the family home, change of name and commitment of
insane person to any asylum;

2. All other personal and real actions not mentioned in paragraph 1(d) wherein the parties involved are
Muslims except those for forcible entry and unlawful detainer which shall fall under the exclusive original
jurisdiction of the Municipal Circuit Courts; and

3. All special civil actions for interpleader or declaratory relief where the parties are Muslims or the
property involved belongs exclusively to a Muslim.

The Shari'a District Court has appellate jurisdiction over all cases tried in the Shari'a Circuit Courts
within their territorial jurisdiction.

The decisions of the Shari'a District Courts, whether on appeal from the Shari'a Circuit Courts or not, shall
be final. The Supreme Court shall, however, continue to exercise original and appellate jurisdiction over
certain issues as provided by the Constitution.

SUMMARY PROCEDURE

I. Applicability

Section 1. Scope. — This rule shall govern the summary procedure in the Metropolitan Trial Courts, the
Municipal Trial Courts in Cities, the Municipal Trial Courts, and the Municipal Circuit Trial Courts in the
following cases falling within their jurisdiction:

A. Civil Cases

(1) All cases of forcible entry and unlawful detainer, irrespective of the amount of damages or unpaid
rentals sought to be recovered. Where attorney's fees are awarded, the same shall not exceed twenty
thousand pesos (P20,000.00).
(2) All other civil cases, except probate proceedings, where the total amount of the plaintiff's claim does
not exceed ten thousand pesos (P10,000.00), exclusive of interest and costs.

Civil Cases

Sec. 3. Pleadings. —

A. Pleadings allowed. — The only pleadings allowed to be filed are the complaints, compulsory
counterclaims and cross-claims' pleaded in the answer, and the answers thereto.

B. Verifications. — All pleadings shall be verified.

Sec. 4. Duty of court. — After the court determines that the case falls under summary procedure, it
may, from an examination of the allegations therein and such evidence as may be attached thereto,
dismiss the case outright on any of the grounds apparent therefrom for the dismissal of a civil action. If
no ground for dismissal is found it shall forthwith issue summons which shall state that the summary
procedure under this Rule shall apply.

Sec. 5. Answer. — Within ten (10) days from service of summons, the defendant shall file his answer to
the complaint and serve a copy thereof on the plaintiff. Affirmative and negative defenses not pleaded
therein shall be deemed waived, except for lack of jurisdiction over the subject matter. Cross-claims and
compulsory counterclaims not asserted in the answer shall be considered barred. The answer to
counterclaims or cross-claims shall be filed and served within ten (10) days from service of the answer in
which they are pleaded.

Sec. 6. Effect of failure to answer. — Should the defendant fail to answer the complaint within the
period above provided, the court, motu proprio, or on motion of the plaintiff, shall render judgment as
may be warranted by the facts alleged in the complaint and limited to what is prayed for therein:
Provided, however, that the court may in its discretion reduce the amount of damages and attorney's
fees claimed for being excessive or otherwise unconscionable. This is without prejudice to the
applicability of Section 4, Rule 15 of the Rules of Court, if there are two or more defendants.

Sec. 7. Preliminary conference; appearance of parties. — Not later than thirty (30) days after the last
answer is filed, a preliminary conference shall be held. The rules on pre-trial in ordinary cases shall be
applicable to the preliminary conference unless inconsistent with the provisions of this Rule.

The failure of the plaintiff to appear in the preliminary conference shall be a cause for the dismissal of his
complaint. The defendant who appears in the absence of the plaintiff shall be entitled to judgment on his
counterclaim in accordance with Section 6 hereof. All cross-claims shall be dismissed.

If a sole defendant shall fail to appear, the plaintiff shall be entitled to judgment in accordance with
Section 6 hereof. This Rule shall not apply where one of two or more defendants sued under a common
cause of action who had pleaded a common defense shall appear at the preliminary conference.

Sec. 8. Record of preliminary conference. — Within five (5) days after the termination of the preliminary
conference, the court shall issue an order stating the matters taken up therein, including but not limited
to:

(a) Whether the parties have arrived at an amicable settlement, and if so, the terms thereof;

(b) The stipulations or admissions entered into by the parties;.

(d) A clear specification of material facts which remain controverted; and

(e) Such other matters intended to expedite the disposition of the case.

Sec. 9. Submission of affidavits and position papers. — Within ten (10) days from receipt of the order
mentioned in the next preceding section, the parties shall submit the affidavits of their witnesses and
other evidence on the factual issues defined in the order, together with their position papers setting forth
the law and the facts relied upon by them.

Sec. 10. Rendition of judgment. — Within thirty (30) days after receipt of the last affidavits and position
papers, or the expiration of the period for filing the same, the court shall render judgment.

However should the court find it necessary to clarify certain material facts, it may, during the said period,
issue an order specifying the matters to be clarified, and require the parties to submit affidavits or other
evidence on the said matters within ten (10) days from receipt of said order. Judgment shall be rendered
within fifteen (15) days after the receipt of the last clarificatory affidavits, or the expiration of the period
for filing the same.

The court shall not resort to the clarificatory procedure to gain time for the rendition of the judgment.

Jurisdiction of Security and Exchange Commission over cases enumerated under Sec 5 is NOW
transferred to RTC through RA 8799:

Sec. 5. In addition to the regulatory and adjudicative functions of the Securities and Exchange
Commission over corporations, partnerships and other forms of associations registered with it as
expressly granted under existing laws and decrees, it shall have original and exclusive jurisdiction to hear
and decide cases involving.

(a) Devices or schemes employed by or any acts, of the board of directors, business associates, its
officers or partnership, amounting to fraud and misrepresentation which may be detrimental to the
interest of the public and/or of the stockholder, partners, members of associations or organizations
registered with the Commission;

(b) Controversies arising out of intra-corporate or partnership relations, between and among
stockholders, members, or associates; between any or all of them and the corporation, partnership or
association of which they are stockholders, members or associates, respectively; and between such
corporation, partnership or association and the state insofar as it concerns their individual franchise or
right to exist as such entity; and

(c) Controversies in the election or appointments of directors, trustees, officers or managers of such
corporations, partnerships or associations.