iv. Appeal to the CTA En Banc

Appeal to CTA En Banc

The Court of Tax Appeals En Banc shall exercise exclusive appellate jurisdiction to review by appeal the decisions of the 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. (Revised Rules of the CTA, Rule 4, Sec. 2(e)¹)

A party adversely affected by a decision or ruling of the CBAA and the RTC in the exercise of their appellate jurisdiction may appeal to the CTA en banc by filing before it a petition for review under Rule 43 of the ROC² within 30 days from receipt of a copy of the questioned decision or ruling. (Revised Rules of the CTA, Rule 8, Secs. 3(c), 4(c)³)

Cases Within the Jurisdiction of the Court En Banc

• Decisions or resolutions on MRs or MNTs of the Court in Division in the exercise of its exclusive appellate jurisdiction over:
• Cases arising from administrative agencies;
• Local tax cases decided by the RTCs in the exercise of their original jurisdiction;
• Tax collection cases decided by RTCs 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 fees, exclusive of charges and penalties, claimed is less than P1,000,000; or
• Criminal offenses arising from violations of the NIRC or TCC and other laws administered by the BIR or BOC.
• Decisions, resolutions or orders on MRs or MNTs of the Court in Division in the exercise of its exclusive original jurisdiction over:
• Tax collection cases; or
• Cases involving criminal offenses arising from violations of the NIRC or TCC and other laws administered by the BIR or BOC
• Decisions, resolutions or orders of the RTCs in the exercise of its appellate jurisdiction over:
• Local tax cases
• Tax collection cases; or
• Criminal offenses arising from violations of the NIRC or TCC and other laws administered by the BIR or BOC

Real property tax cases decided by the RTC are not under the CTA’s jurisdiction. Decisions, orders, and resolutions of the RTC in local tax cases do not include real property tax which is an ad valorem tax. The jurisdiction of the CTA involves only those real property tax cases decided by the CBAA on appeal from a provincial or city board of assessment appeals⁴

• Decisions of the CBAA in the exercise of its appellate jurisdiction over cases involving assessment and taxation of real property originally decided by the provincial or city board of assessment appeals. (Sec. 2, Rule 4, A.M. No. 05-11-07-CTA)⁵

APPEAL TO THE CTA EN BANC

Who may file an appeal to the CTA En Banc:

• A party adversely affected by a resolution of a Division of the CTA on a MR or MNT may file a petition for review with the CTA En Banc
• A party adversely affected by a decision or ruling of the CBAA or the RTC in the exercise of their appellate jurisdiction (Rule 4, Revised Rules of the CTA)⁶

A decision or order of a Division cannot be directly appealed to the CTA En Banc. There must first be a timely filing of MR or MNT. (Sec. 1, Rule 8, A.M. No. 05-11-07- CTA)⁷

The mandatory provisions of Rule 8, Section 1 of the Revised Rules of the CTA⁸ require that “the petition for review of a decision or resolution of the Court in Division must be preceded by the filing of a timely motion for reconsideration or new trial with the Division.” The word “must” clearly indicates the mandatory -- not merely directory -- nature of a requirement. The rules are clear. Before the CTA En Banc could take cognizance of the petition for review concerning a case falling under its exclusive appellate jurisdiction, the litigant must sufficiently show that it sought prior reconsideration or moved for a new trial with the concerned CTA division. (Commissioner of Customs v. Marina Sales, Inc., G.R. No. 183868, 22 November 2010)⁹

Cases Within the Jurisdiction of the Court En Banc

• Decisions or resolutions on MRs or MNTs of the Court in Division in the exercise of its exclusive appellate jurisdiction over:
• Cases arising from administrative agencies;
• Local tax cases decided by the RTCs in the exercise of their original jurisdiction;
• Tax collection cases decided by RTCs 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 fees, exclusive of charges and penalties, claimed is less than P1,000,000; or
• Criminal offenses arising from violations of the NIRC or TCC and other laws administered by the BIR or BOC.
• Decisions, resolutions or orders on MRs or MNTs of the Court in Division in the exercise of its exclusive original jurisdiction over:
• Tax collection cases; or
• Cases involving criminal offenses arising from violations of the NIRC or TCC and other laws administered by the BIR or BOC
• Decisions, resolutions or orders of the RTCs in the exercise of its appellate jurisdiction over:
• Local tax cases
• Tax collection cases; or
• Criminal offenses arising from violations of the NIRC or TCC and other laws administered by the BIR or BOC

Real property tax cases decided by the RTC are not under the CTA’s jurisdiction. Decisions, orders, and resolutions of the RTC in local tax cases do not include real property tax which is an ad valorem tax. The jurisdiction of the CTA involves only those real property tax cases decided by the CBAA on appeal from a provincial or city board of assessment appeals (Habawel v. CTA)¹⁰

• Decisions of the CBAA in the exercise of its appellate jurisdiction over cases involving assessment and taxation of real property originally decided by the provincial or city board of assessment appeals. (Sec. 2, Rule 4, A.M. No. 05-11-07-CTA¹¹)

APPEAL TO THE CTA EN BANC

Who may file an appeal to the CTA En Banc:

• A party adversely affected by a resolution of a Division of the CTA on a MR or MNT may file a petition for review with the CTA En Banc
• A party adversely affected by a decision or ruling of the CBAA or the RTC in the exercise of their appellate jurisdiction (Rule 4, Revised Rules of the CTA)¹²

A decision or order of a Division cannot be directly appealed to the CTA En Banc. There must first be a timely filing of MR or MNT. (Sec. 1, Rule 8, A.M. No. 05-11-07- CTA)¹³

The mandatory provisions of Rule 8, Section 1 of the Revised Rules of the CTA¹⁴ require that “the petition for review of a decision or resolution of the Court in Division must be preceded by the filing of a timely motion for reconsideration or new trial with the Division.” The word “must” clearly indicates the mandatory -- not merely directory -- nature of a requirement. The rules are clear. Before the CTA En Banc could take cognizance of the petition for review concerning a case falling under its exclusive appellate jurisdiction, the litigant must sufficiently show that it sought prior reconsideration or moved for a new trial with the concerned CTA division. (Commissioner of Customs v. Marina Sales, Inc., G.R. No. 183868, 22 November 2010)¹⁵