b. Administrative Appeal and Review

Rendered in the Exercise of Administrative Functions

Administrative disciplinary cases involving penalty of suspension for more than 30 days, or fine in an amount exceeding 30 days’ salary, demotion, transfer, removal, or dismissal from office shall be appealable to the CSC

Decision may be executed pending appeal

Decision of CSC may be brought on appeal to the CA under Rule 43

Decision of CA may be brought on appeal to the SC under Rule 45.

Exoneration of officers or employees from administrative charges does not bar appeal. The CSC is the proper party to bring the appeal (PD 807, §37- 39); (CSC v. Dacoycoy, G.R. No. 135805, April 29, 1999)

UP NOTES

When to file appeal to question validity and legality of tax ordinance

The law requires that a dissatisfied taxpayer who questions the validity or legality of a tax ordinance must file its appeal to the Secretary of Justice within 30 days from effectivity thereof. An aggrieved party may seek relief in a court of competent jurisdiction within 30 days from receipt of the Secretary of Justice’s decision. If the Secretary of Justice fails to decide within 60 days from receipt of the appeal, the aggrieved party may seek relief in a court of competent jurisdiction within 30 days after that period lapses. (Reyes et al v. CA, G.R. 118233; Sec. 187, 1991 LGC).