Commercial and Taxation Laws › Taxation Law › Tax Remedies › Judicial Remedies › Procedure › Action for Collection of Taxes
(a) National Taxes
Internal Revenue Taxes
The CTA has exclusive jurisdiction over the following cases involving tax collection:
- 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 P1,000,000 or more.
- Appellate jurisdiction over appeals from the judgment, resolutions or orders of the RTC in tax collection cases originally decided by them within their respective jurisdiction.
- Over petitions for review of the decisions of the RTC in exercise of their appellate jurisdiction over tax collection cases originally decided by MTC.
Internal Revenue Taxes
The CTA has exclusive jurisdiction over the following cases involving tax collection:
- 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 P1,000,000 or more.
- Appellate jurisdiction over appeals from the judgment, resolutions or orders of the RTC in tax collection cases originally decided by them within their respective jurisdiction.
- Over petitions for review of the decisions of the RTC in exercise of their appellate jurisdiction over tax collection cases originally decided by MTC.