The Court of Tax Appeals was created under Republic Act No. 1125.

It is a
special court of limited jurisdiction. Republic Act No. 9282 expanded the
jurisdiction of the Court of Tax Appeals, elevating its rank to the level of a
collegiate court with special jurisdiction and enlarging its membership.
The Court of Tax Appeals (CTA) is now of the same level as the Court of
Appeals, possessing all the inherent powers of a Court of Justice, and shall
consist of a Presiding Justice and five (5) Associate Justices. The incumbent
Presiding Judge and Associate Judges shall continue in office and bear the new
titles of Presiding Justice and Associate Justices. The Presiding Justice and the
most Senior Associate Justice shall serve as chairmen of the two (2) Divisions.
The additional three (3) Justices and succeeding members of the Court shall
be appointed by the President upon nomination by the Judicial and Bar
Council. The Presiding Justice shall be so designated in his appointment, and
the Associate Justices shall have precedence according to the date of their
respective appointments, or when the appointments of two (2) or more of
them shall bear the same date, according to the order in which their
appointments were issued by the President. They shall have the same
qualifications, rank, category, salary, emoluments and other privileges, be
subject to the same inhibitions and disqualifications, and enjoy the same
retirements and other benefits as those provided for under existing laws for
the Presiding Justice and Associate Justices of the Court of Appeals. cra law

The Presiding Justice and Associate Justices shall hold office during good
behavior, until they reach the age of seventy (70), or become incapacitated
to discharge the duties of their office, unless sooner removed for the same
causes and in the same manner provided by law for members of the judiciary
of equivalent rank."
The CTA may sit en banc or in two (2) Divisions, each Division consisting of
three (3) Justices.c ralaw

Four (4) Justices shall constitute a quorum for sessions en banc and two (2)
Justices for sessions of a Division: Provided, That when the required quorum
cannot be constituted due to any vacancy, disqualification, inhibition,
disability, or any other lawful cause, the Presiding Justice shall designate any
Justice of other Divisions of the Court to sit temporarily therein.cralaw

The affirmative votes of four (4) members of the Court en banc or two (2)
members of a Division, as the case may be, shall be necessary for the rendition
of a decision or resolution. c ralaw

The CTA shall have a Clerk of Court and three (3) Division Clerks of Court who
shall be appointed by the Supreme Court. No person shall be appointed Clerk
of Court or Division Clerk of Court unless he is duly authorized to practice law
in the Philippines. The Clerk of Court and Division Clerks of Court shall exercise
the same powers and perform the same duties in regard to all matters within
the Court’s jurisdiction, as are exercised and performed by the Clerk of Court
and Division Clerks of Court of the Court of Appeals, in so far as the same may
be applicable or analogous; and in the exercise of those powers and the
performance of those duties they shall be under the direction of the Court.
The Clerk of Court and the Division Clerks of Court shall have the same rank,
privileges, salary, emoluments, retirement and other benefits as those
provided for the Clerk of Court and Division Clerks of Court of the Court of
Appeals, respectively.cra law

No Justice or other officer or employee of the CTA shall intervene, directly or

indirectly, in the management or control of any private enterprise which in
any way may be affected by the functions of the Court. Justices of the Court
shall be disqualified from sitting in any case on the same grounds provided
under Rule one hundred thirty-seven of the Rules of Court for the
disqualification of judicial officers. No person who has once served in the Court
in a permanent capacity, either as Presiding Justice or as Associate Justice
thereof, shall be qualified to practice as counsel before the Court for a period
of one (1) year from his retirement or resignation. c ralaw

The CTA shall have its principal office in Metro Manila and shall hold hearings
at such time and place as it may, by order in writing, designate. c ralaw

The CTA shall exercise jurisdiction as follows:chan robles virtual law library
a. Exclusive appellate jurisdiction to review by appeal, as herein provided: cha nrob lesvi rtua llawlib ra ry

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.
cra law

b. Jurisdiction over cases involving criminal offenses as herein provided: chan roble svirtual lawlib rary

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:
cha nrob les vi rtua l law lib rary

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. cralaw

c. Jurisdiction over tax collection cases as herein provided: chan roble s virt ual law li bra ry

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: ch anro bles vi rtua l law lib ra ry
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.
cra law

The Court shall have the power to administer oaths, receive evidence,
summon witnesses by subpoena duces tecum, subject in all respects to the
same restrictions and qualifications as applied in judicial proceedings of a
similar nature. The Court shall, in accordance with Rule seventy-one of
the Rules of Court, have the power to punish for contempt for the same
causes, under the same procedure and with the same penalties provided
therein.
Who May Appeal; Mode of Appeal; Effect of Appeal. – Any party adversely
affected by a decision, ruling or inaction of the Commissioner of Internal
Revenue, the Commissioner of Customs, the Secretary of Finance, the
Secretary of Trade and Industry or the Secretary of Agriculture or the Central
Board of Assessment Appeals or the Regional Trial Courts may file an appeal
with the CTA within thirty (30) days after the receipt of such decision or ruling
or after the expiration of the period fixed by law for action as referred to in
Section 7(a)(2) herein. c ralaw

Appeal shall be made by filing a petition for review under a procedure

analogous to that provided for under Rule 42 of the 1997 Rules of Civil
Procedure with the CTA within thirty (30) days from the receipt of the decision
or ruling or in the case of inaction as herein provided, from the expiration of
the period fixed by law to act thereon. A Division of the CTA shall hear the
appeal: Provided, however, That with respect to decisions or rulings of the
Central Board of Assessment Appeals and the Regional Trial Court in the
exercise of its appellate jurisdiction appeal shall be made by filing a petition
for review under a procedure analogous to that provided for under rule 43 of
the 1997 Rules of Civil Procedure with the CTA, which shall hear the case en
banc.c ralaw

All other cases involving rulings, orders or decisions filed with the CTA as
provided for in Section 7 shall be raffled to its Divisions. A party adversely
affected by a ruling, order or decision of a Division of the CTA may file a motion
for reconsideration of new trial before the same Division of the CTA within
fifteen (15) days from notice thereof: Provide, however, That in criminal
cases, the general rule applicable in regular Courts on matters of prosecution
and appeal shall likewise apply. cra law

No appeal taken to the CTA from the decision of the Commissioner of Internal
Revenue or the Commissioner of Customs or the Regional Trial Court,
provincial, city or municipal treasurer or the Secretary of Finance, the
Secretary of Trade and Industry and Secretary of Agriculture, as the case may
be shall suspend the payment, levy, distraint, and/or sale of any property of
the taxpayer for the satisfaction of his tax liability as provided by existing law:
Provided, however, That when in the opinion of the Court the collection by the
aforementioned government agencies may jeopardize the interest of the
Government and/or the taxpayer the Court any stage of the proceeding may
suspend the said collection and require the taxpayer either to deposit the
amount claimed or to file a surety bond for not more than double the amount
with the Court. c ralaw

In criminal and collection cases covered respectively by Section 7(b) and (c)
of this Act, the Government may directly file the said cases with the CTA
covering amounts within its exclusive and original jurisdiction. cra law

Appeal to the Court of Tax Appeals En Banc. – No civil proceeding involving

matter arising under the National Internal Revenue Code, the Tariff and
Customs Code or the Local Government Code shall be maintained, except as
herein provided, until and unless an appeal has been previously filed with the
CTA and disposed of in accordance with the provisions of this Act. c ralaw

A party adversely affected by a resolution of a Division of the CTA on a motion

for reconsideration or new trial, may file a petition for review with the CTA en
banc.

——

BATAS PAMBANSA BLG. 129

AN AC

Section 1. Title. — This Act shall be known as "The Judiciary Reorganization Act of 1980."

Section 2. Scope. — The reorganization herein provided shall include the Court of Appeals, the Court of Firs
Section 3. Organization. — There is hereby created an Intermediate Appellate Court which shall consist of a
Associate Appellate Justices shall have precedence according to the dates of their respective appointments,
rendering service in any other position in the government shall retain the precedence to which he was entitled

Section 4. Exercise of powers and functions. — The Intermediate Appellate Court shall exercise its powers, f

Section 5. Succession to Office of Presiding Appellate Justice. — In case of a vacancy in the Office of the Pr
functions, and duties until such disability is removed, or another Presiding Appellate Justice is appointed and

Section 6. Who presides over sessions of a division. — If the Presiding Appellate Justice is present in any se

Section 7. Qualifications. — The Presiding Appellate Justice and the Associate Appellate Justices shall have

Section 8. Grouping of divisions. — Of the ten (10) divisions of the Court, four (4) divisions, to be known as C
the Regional Trial Courts; and four (4) divisions, to be known as Special Cases Divisions, of original actions o

Except with respect to the Presiding Appellate Justice, the appointment of a member of the Court shall specif
assigned to any of the other classes of divisions, except when authorized by the Supreme Court, upon recom
apply if the transfer occurs by reason of a permanent vacancy in the chairmanship of any division, in which ca

There shall be no seniority or precedence in rank among the divisions of the Court.

Section 9. Jurisdiction. — The Intermediate Appellate Court shall exercise:

(1) Original jurisdiction to issue writs of mandamus, prohibition, certiorari, habeas corpus, and

(2) Exclusive original jurisdiction over actions for annulment of judgments of Regional Trial Co

(3) Exclusive appellate jurisdiction over all final judgments, decisions, resolutions, orders, or a
provisions of this Act, and of subparagraph (1) of the third paragraph and subparagraph (4) of

The Intermediate Appellate Court shall have the power to try cases and conduct hearings, receive evidence a

These provisions shall not apply to decisions and interlocutory orders issued under the Labor Code of the Ph

Section 10. Place of holding sessions. — The Intermediate Appellate Court shall have its permanent station
sessions outside Manila, periodically, or for such periods and at such places as the Supreme Court may dete

Section 11. Quorum. — A majority of the actual members of the Court shall constitute a quorum for its sessio
affirmative votes of three members of a division shall be necessary for the pronouncement of a decision, or fin

A motion for reconsideration of its decision or final resolution shall be resolved by the Court within ninety (90)
modification of the original decision or final resolution. The second motion for reconsideration shall be resolve

Section 12. Internal Rules. — The Court en banc is authorized to promulgate rules or orders governing the c
furnished the Supreme Court, which rules and orders shall be effective fifteen (15) days after receipt thereof,
Section 13. Creation of Regional Trial Courts. — There are hereby created thirteen (13) Regional Trial Cour

The First Judicial Region, consisting of the provinces of Abra, Benguet, Ilocos Norte, Ilocos Su

The Second Judicial Region, consisting of the provinces of Batanes, Cagayan, Ifugao, Isabela

The Third Judicial Region, consisting of the provinces of Bataan, Bulacan, (except the municip

The National Capital Judicial Region, consisting of the cities of Manila, Quezon, Pasay, and C

The Fourth Judicial Region, consisting of the provinces of Batangas, Cavite, Laguna, Marindu
Lipa, Lucena, Puerto Princesa, San Pablo, Tagaytay, and Trece Martires;

The Fifth Judicial Region, consisting of the provinces of Albay, Camarines Sur, Camarines No

The Sixth Judicial Region, consisting of the provinces of Aklan, Antique, Capiz, Iloilo, and Neg

The Seventh Judicial Region, consisting of the provinces of Bohol, Cebu, Negros Oriental, an

The Eighth Judicial Region, consisting of the provinces of Eastern Samar, Leyte, Northern Sa

The Ninth Judicial Region, consisting of the provinces of Basilan, Sulu, Tawi-Tawi, Zamboang

The Tenth Judicial Region, consisting of the provinces of Agusan del Norte, Agusan del Sur, B

The Eleventh Judicial Region, consisting of the provinces of Davao del Norte, Davao Oriental,

The Twelfth Judicial Region, consisting of the provinces of Lanao del Norte, Lanao del Sur, M

In case of transfer or redistribution of the provinces, sub-provinces, cities or municipalities comprising the reg
modified accordingly.

Section 14. Regional Trial Courts. —

(a) Fifty-seven Regional Trial Judges shall be commissioned for the First Judicial Region. The

Two branches (Branches I and II) for the province of Abra, with seats at Bangued;

Eight branches (Branches III to X) for the province of Benguet and the city of Baguio,

Nine branches (Branches XI to XIX) for the province of Ilocos Norte and the city of Lao

Six Branches (Branches XX to XXV) for the province of Ilocos Sur, Branches XX and X

Nine branches (Branches XXVI to XXXIV) for the province of La Union, Branches XXV

Two branches (Branches XXXV and XXXVI) for the province of Mountain Province, wi
 Twenty-one branches (Branches XXXVII and LVII) for the province of Pangasinan and
Branch LIII at Rosales, Branches LIV and LV at Alaminos, and Branches LVI and LVII

(b) Thirty-two Regional Trial Judges shall be commissioned for the Second Judicial Region. T

Twelve branches (Branches I to XII) for the province of Cagayan, Branches I to V with

One branch (Branch XIII) for the province of Batanes, with seat at Basco;

Two branches (Branches XIV and XV) for the province of Ifugao, Branch XIV with sea

Nine branches (Branches XVI to XXIV) for the province of Isabela, Branches XVI to XV

Two branches (branches XXV and XXVI) for the province of Kalinga-Apayao, Branch

Four branches (Branches XXXII and XXX) for the province of Nueva Viscaya, Branche

Two branches (Branches XXXI and XXXII) for the province of Quirino, with seats at Ca

(c) Seventy-five Regional Trial Judges shall be commissioned for the Third Judicial Region. T

Five branches (Branches I to V) for the province of Bataan, Branches I to III with seats

Seventeen branches (Branches XXIII to XL) for the province of Nueve Ecija and the ci
Palayan;

Twenty-two branches (Branches XLI to LXII) for the province of Pampanga and the cit

Six branches (Branches LXIII to LXVIII) for the province of Tarlac, Branches LXIII to L

Seven branches (Branches LXIX to LXXV) for the province of Zambales and the city o

(d) One hundred seventy-two Regional Trial Judges shall be commissioned for the National C

Eighty-two branches (Branches I to LXXXII) for the city of Manila, with seats thereat;

Twenty-five branches (Branches LXXXIII to CVII) for Quezon City, with seats thereat;

Twelve branches (Branches CVIII to CXIX) for Pasay City, with seats thereat;

Twelve branches (Branches CXX to CXXXI) for Caloocan City, with seats thereat;

Thirty-nine branches (Branches CXXXII to CLXX) for the municipalities of Navotas, Ma

and CLXX at Malabon; and

Two branches (Branches CLXXI and CLXXII) for the municipality of Valenzuela, with s

(e) Eighty-two Regional Trial Judges shall be commissioned for the Fourth Judicial Region. Th
 Fourteen branches (Branches I to XIV) for the province of Batangas and the cities of L

Nine branches (Branches XV to XXIII) for the province of Cavite and the cities of Cavi
Martires;

Fourteen branches (Branches XXIV to XXXVII) for the province of Laguna and the Cit

One branch (Branch XXXVIII) for the province of Marinduque, with seat at Boac;

Five branches (Branches XXXIX to XLIII) for the province of Mindoro Oriental, Branch

Three branches (Branches XLIV to XLVI) for the province of Mindoro Occidental, bran

Six branches (Branches XLVII to LII) for the province of Palawan and the city of Puert

Thirteen branches (Branches LIII to LXV) for the province of Quezon and the city of Lu

One branch (Branch LXVI) for the province of Aurora, with seat at Baler;

Fourteen branches (Branches LXVII to LXXX) for the province of Rizal Except the citie
Branches LXXVIII to LXXX at Morong; and

Two branches (Branches LXXXI and LXXXII) for the province of Romblon, Branch LXX

(f) Fifty-five Regional Trial Judges shall be commissioned for the Fifth Judicial Region. There

Eighteen branches (Branches I to XVIII) for the province of Albay and the city of Legas

Nineteen branches (Branches XIX to XXXVII) for the province of Camarines Sur and t

Four branches (Branches XXXVIII to XLI) for the province of Camarines Norte, with se

Two branches (Branches XLII and XLIII) for the province of Catanduanes, with seats a

Seven branches (Branches XLIV to L) for the province of Masbate, Branches XLIV to

Five branches (Branches LI to LV) for the province of Sorsogon, Branches LI to LIII wi

(g) Sixty-three Regional Trial Judges shall be commissioned for the Sixth Judicial Region. The

Nine branches (Branches I to IX) for the province of Aklan, with seats at Kalibo;

Four branches (Branches X to XIII) for the province of Antique, Branches X to XII with

Eight branches (Branches XIV to XXI) for the province of Capiz and the city of Roxas,

Eighteen branches (Branches XXII to XXXIX) for the province of Iloilo, the sub-provinc
 Twenty-four branches (Branches XL to LXIII) for the province of Negros Occidental, a
Kabankalan, Branch LXII at Bago City, and Branch LXIII at La Carlota City.

(h) Forty-six Regional Trial Judges shall be commissioned for the Seventh Judicial Region. Th

Four branches (Branches I to IV) for the province of Bohol and the city of Tagbilaran, w

Twenty-five branches (Branches V to XXIX) for the province of Cebu and the cities of
Branch XXIX at Toledo City;

Sixteen branches (Branches XXX to XLV) for the province of Negros Oriental and the

One branch (Branch XLVI) for the province of Siquijor, with seat at Larena.

(i) Thirty-three Regional Trial Judges shall be commissioned for the Eighth Judicial Region. Th

Five branches (Branches I to V) for the province of Eastern Samar, Branches I and II w

Thirteen branches (Branches VI to XVIII) for the province of Leyte, the sub-province o
Branch XV at Burauen, Branch XVI at Naval, Branch XVII at Palompon, and Branch X

Five branches (Branches XIX to XXIII) for the province of Northern Samar, Branches X

Three branches (Branches XXIV to XXVI) for the province of Southern Leyte, Branche

Seven branches (Branches XXVII to XXXIII) for the province of Samar and the city of

(j) Twenty-four Regional Trial Judges shall be commissioned for the Ninth Judicial Region. Th

Two branches (Branches I and II) for the province of Basilan, with seats at Isabela;

Two branches (Branches III and IV) for the province of Sulu, Branch III with seat at Jo

One branch (Branch V) for the province of Tawi-Tawi, with seat at Bongao;

Six branches (Branches VI to XI) for the province of Zamboanga del Norte, and the cit

Thirteen branches (Branches XII to XXIV) for the province of Zamboanga del Sur and

(k) Thirty-two Regional Trial Judges shall be commissioned for the Tenth Judicial Region. The

Five branches (Branches I to V) for the province of Agusan del Norte and the city of B

Two branches (Branches VI and XI) for the province of Bukidnon, Branches VIII to X w

Five branches (Branches XII to XI) for the province of Misamis Occidental and the citie

Eleven branches (Branches XVII to XXVII) for the province of Misamis Oriental and th
 One branch (Branch XXVIII) for the province of Camiguin, with seat at Mambajao; and

Four branches (Branches XXIX to XXXII) for the province of Surigao del Norte and the

(l) Twenty-nine Regional Trial Judges shall be commissioned for the Eleventh Judicial Region

Four branches (Branches I to IV) for the province of Davao del Norte, Branches I and

Three branches (Branches V to VII) for the province of Davao Oriental, Branches V an

Fourteen branches (Branches VIII to XXI) for the province of Davao del Sur and the ci

Five Branches (Branches XXII to XXVI) for the province of South Cotabato and the cit

Three branches (Branches XXVII to XXIX) for the province of Surigao del Sur, Branch

(m) Twenty Regional Trial Judges shall be commissioned for the Twelfth Judicial Region. The

Seven branches (Branches I to VII) for the province of Lanao del Norte and the city of

Five branches (Branches VIII to XII) for the province of Lanao del Sur and the city of M

Three branches (Branches XIII to XV) for the province of Maguindanao and the city of

Three branches (Branches XVI to XVIII) for the province of North Cotabato, Branch XV

Two branches (Branches XIX and XX) for the province of Sultan Kudarat, Branch XIX,

Section 15. Qualifications. — No persons shall be appointed Regional Trial Judge unless he is a natural-born
practice of law as an indispensable requisite.

Section 16. Time and duration of sessions. — The time and duration of daily sessions of the Regional Trial C
case, the hearing shall be held on the afternoon of the next succeeding business day: Provided, further, That

Section 17. Appointment and assignment of Regional Trial Judges. — Every Regional Trial Judge shall be ap
temporarily a Regional Trial Judge to another region as public interest may require, provided that such tempo

A Regional Trial Judge may be assigned by the Supreme Court to any branch or city or municipality within the

Section 18. Authority to define territory appurtenant to each branch. — The Supreme Court shall define the te
all suits, proceedings or actions, whether civil or criminal, as well as determining the Metropolitan Trial Courts
the people of the different parts of the region and making the attendance of litigants and witnesses as inexpen

Section 19. Jurisdiction in civil cases. — Regional Trial Courts shall exercise exclusive original jurisdiction:

(1) In all civil actions in which the subject of the litigation is incapable of pecuniary estimation;

(2) In all civil actions which involve the title to, or possession of, real property, or any interest t
Courts;
 (3) In all actions in admiralty and maritime jurisdiction where he demand or claim exceeds twe

(4) In all matters of probate, both testate and intestate, where the gross value of the estate ex

(5) In all actions involving the contract of marriage and marital relations;

(6) In all cases not within the exclusive jurisdiction of any court, tribunal, person or body exerc

(7) In all civil actions and special proceedings falling within the exclusive original jurisdiction o

(8) In all other cases in which the demand, exclusive of interest and costs or the value of the p

Section 20. Jurisdiction in criminal cases. — Regional Trial Courts shall exercise exclusive original jurisdictio
exclusively taken cognizance of by the latter.

Section 21. Original jurisdiction in other cases. — Regional Trial Courts shall exercise original jurisdiction:

(1) In the issuance of writs of certiorari, prohibition, mandamus, quo warranto, habeas corpus

(2) In actions affecting ambassadors and other public ministers and consuls.

Section 22. Appellate jurisdiction. — Regional Trial Courts shall exercise appellate jurisdiction over all cases
had in the court of origin and such memoranda and/or briefs as may be submitted by the parties or required b
shows prima facie that the lower court has committed an error of fact or law that will warrant a reversal or mo

Section 23. Special jurisdiction to try special cases. — The Supreme Court may designate certain branches o
agencies, and/or such other special cases as the Supreme Court may determine in the interest of a speedy a

Section 24. Special Rules of Procedure. — Whenever a Regional Trial Court takes cognizance of juvenile an
promulgated by the Supreme Court.

ME

Section 25. Establishment of Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial Cou
circuit comprising such cities and/or municipalities as are grouped together pursuant to law.

Section 26. Qualifications. — No person shall be appointed judge of a Metropolitan Trial Court, Municipal Tri
public office in the Philippines requiring admission to the practice of law as an indispensable requisite.

Section 27. Metropolitan Trial Courts of the National Capital Region. — There shall be a Metropolitan Trial C

Thirty branches (Branches I to XXX) for the city of Manila with seats thereat;

Thirteen branches (Branches XXXI to XLIII) for Quezon City with seats thereat;

Five branches (Branches XLIV to XLVIII) for Pasay City with seats thereat;

Five branches (Branches XLIX to LIII) for Caloocan City with seats thereat;
 One branch (Branch LIV) for Navotas with seat thereat;

Two branches (Branches LV and LVI) for Mindanao with seats thereat;

Two branches (Branches LVII and LVIII) for San Juan with seats thereat;

Two branches (Branches LIX and LX) for Mandaluyong with seats thereat;

Seven branches (Branches LXI and LXVII) for Makati with seats thereat;

Five branches (Branches LXVIII to LXXII) for Pasig with seats thereat;

One branch (Branch LXXIII) for Pateros with seat thereat;

One branch (Branch LXXIV) for Taguig with seat thereat;

Two branches (Branches LXXV and LXXVI) for Marikina with seats thereat;

Two branches (Branches LXXVII and LXXVIII) for Parañaque with seats thereat;

One branch (Branch LXXIX) for Las Piñas with seat thereat;

One branch (Branch LXXX) for Muntinlupa with seat thereat;

Two branches (Branches LXXXI and LXXXII) for Valenzuela with seats thereat;

Section 28. Other Metropolitan Trial Courts. — The Supreme Court shall constitute Metropolitan Trial Courts

Every Metropolitan Trial Judge shall be appointed to a metropolitan area which shall be his permanent station
metropolitan area as the interest of justice may require, and such assignment shall not be deemed an assignm

Section 29. Municipal Trial Courts in cities. — In every city which does not form part of a metropolitan area, t

Two branches for Laoag City;

Four branches for Baguio City;

Three branches for Dagupan City;

Five branches for Olongapo City;

Three branches for Cabanatuan City;

Two branches for San Jose City;

Three branches for Angeles City;

Two branches for Cavite City;

Two branches for Batangas City;

Two branches for Lucena City;

Three branches for Naga City;

Two branches for Iriga City;

Three branches for Legaspi City;

Two branches for Roxas City;

Four branches for Iloilo City;

Seven branches for Bacolod City;

Two branches for Dumaguete City;

Two branches for Tacloban City;

Eight branches for Cebu City;

Three branches for Mandaue City;

Two branches for Tagbilaran City;

Two branches for Surigao City;

Two branches for Butuan City;

Five branches for Cagayan de Oro City;

Seven branches for Davao City;

Three branches for General Santos City;

Two branches for Oroquieta City;

Three branches for Ozamis City;

Two branches for Dipolog City;

Four branches for Zamboanga City;

Two branches for Pagadian City; and

Two branches for Iligan City.

Section 30. Municipal Trial Courts. — In each of the municipalities that are not comprised within a metropolit

Two branches for San Fernando, La Union;

Four branches for Tuguegarao;

Three branches for Lallo, and two branches for Aparri, both of Cagayan;

Two branches for Santiago, Isabela;

Two branches each for Malolos, Meycauayan and Bulacan, all of Bulacan Province;

Four branches for San Fernando and two branches for Guagua, both of Pampanga;

Two branches for Tarlac, Tarlac;

Two branches for San Pedro, Laguna; and

Two branches each for Antipolo and Binangonan, both in Rizal.

Section 31. Municipal Circuit Trial Court. — There shall be a Municipal Circuit Trial Court in each area define
the Supreme Court pursuant to Presidential Decree No. 537, are hereby constituted as municipal circuits for p
require, further reorganize the said courts taking into account workload, geographical location, and such othe

Every Municipal Circuit Trial Judge shall be appointed to a municipal circuit which shall be his official station.

The Supreme Court shall determine the city or municipality where the Municipal Circuit Trial Court shall hold s

Section 32. Jurisdiction of Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial Courts
Courts shall exercise:

(1) Exclusive original jurisdiction over all violations of city or municipal ordinances committed w

(2) Exclusive original jurisdiction over all offenses punishable with imprisonment of not exceed
such offenses or predicated thereon, irrespective of kind, nature, value, or amount thereof: Pr

Section 33. Jurisdiction of Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial Courts

(1) Exclusive original jurisdiction over civil actions and probate proceedings, testate and intest
which must be specifically alleged: Provided, That where there are several claims or causes o
out of the same or different transactions; and

(2) Exclusive original jurisdiction over cases of forcible entry and unlawful detainer: Provided,
resolved only to determine the issue of possession.

Section 34. Delegated jurisdiction in cadastral and land registration cases. — Metropolitan Trial Courts, Mun
contested lots the value of which does not exceed twenty thousand pesos, such value to be ascertained by th
same manner as decisions of the Regional Trial Courts.
Section 35. Special jurisdiction in certain cases. — In the absence of all the Regional Trial Judges in a provi
where the absent Regional Trial Judges sit.

Section 36. Summary procedures in special cases. — In Metropolitan Trial Courts and Municipal Trial Courts
violations of the rental law, and such other cases requiring summary disposition as the Supreme Court may d
simplified procedures may provide that affidavit and counter-affidavits may be admitted in lieu of oral testimon

Section 37. Preliminary investigation. — Judges of Metropolitan Trial Courts, except those in the National Ca
which are cognizable by the Regional Trial Courts.

The preliminary investigation shall be conducted in accordance with the procedure prescribed in Section 1, pa
Provincial/City Fiscal for the filing of the corresponding information with the proper court.

No warrant of arrest shall be issued by the Judge in connection with any criminal complaint filed with him for p

Any warrant of arrest issued in accordance herewith may be served anywhere in the Philippines.

Section 38. Judgments and processes. —

(1) All judgments determining the merits of cases shall be in writing, stating clearly the facts a
appeals to the Court of First Instance, by the provisions of this Act, and by such rules as the S

(2) All processes issued by the Metropolitan Trial Courts, Municipal Trial Courts and Municipa

Section 39. Appeals. — The period for appeal from final orders, resolutions, awards, judgments, or decisions
appeal shall be forty-eight (48) hours from the notice of the judgment appealed from.

No record on appeal shall be required to take an appeal. In lieu thereof, the entire record shall be transmitted

This section shall not apply in appeals in special proceedings and in other cases wherein multiple appeals are

Section 40. Form of decision in appealed cases. — Every decision of final resolution of a court in appealed c
the decision, order, or resolution appealed from.

Section 41. Salaries. — Intermediate Appellate Justices, Regional Trial Judges, Metropolitan Trial Judges, M
pursuant to Presidential Decree No. 985, as amended by Presidential Decree No. 1597.

Section 42. Longevity pay. — A monthly longevity pay equivalent to 5% of the monthly basic pay shall be pai
Judge concerned, after this longevity pay is added, exceed the salary of the Justice or Judge next in rank.

Section 43. Staffing pattern. — The Supreme Court shall submit to the President, within thirty (30) days from
succeeding section.

Section 44. Transitory provisions. — The provisions of this Act shall be immediately carried out in accordanc
the City Courts, the Municipal Courts, and the Municipal Circuit Courts shall continue to function as presently
incumbents thereof shall cease to hold office. The cases pending in the old Courts shall be transferred to the
 The applicable appropriations shall likewise be transferred to the appropriate courts constituted pursuant to t

Section 45. Shari'a Courts. — Shari'a Courts to be constituted as provided for in Presidential Decree No. 108

Section 46. Gratuity of judges and personnel separated from office. — All members of the judiciary and subo
rendered in any branch of the government or equivalent nearest fraction thereof favorable to them on the bas
requirements therefor.

Section 47. Repealing clause. — The provisions of Republic Act No. 296, otherwise known as the Judiciary A
hereby repealed or accordingly modified.

Section 48. Date of Effectivity. — This Act shall take effect immediately.

Approved: August 14, 1981

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