cta procedure
TRANSCRIPT
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+
Jurisdiction of theCourt of Tax Appeals
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+Laws Governing the CTA
RA 1125 , enacted June 1, 1!5", created the CTA
RA #"5$, enacted June 1, 1!2
RA !2%2, &arch #',2''" a(ended RA 1125 )xpanded the *urisdiction of the CTA and elevated it to the level of
Court of Appeals
+rovided also that appeals fro( the decision the CTA en anc shalle (ade efore the -C
+rovide for *urisdiction to hear cri(inal o.enses under the /0RC
and TCC
RA !5'#, June 12, 2''%, further a(ended RA 1125
+rovided for the increase of the Justices fro( to ! , increased thenu(er of divisions fro( 2 to #
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+Co(position and -tructure of
The CTA Sitting En Banc or Division; Quorum; Proceedings. - The CTA
may sit en banc or in three (! Divisions" each Divisionconsisting o# three (! $ustices.
%ive (&! $ustices sha'' constitute a uorum #or sessions en bancand t)o (*! $ustices #or sessions o# a Division. Provided" That)hen the reuired uorum cannot be constituted due to anyvacancy" disua'i+cation" inhibition" disabi'ity" or any other'a)#u' cause" the Presiding $ustice sha'' designate any $ustice o#other Divisions o# the Court to sit tem,orari'y therein.
The armative votes o# +ve (&! members o# the Court en bancsha'' be necessary to reverse a decision o# a Division but asim,'e maority o# the $ustices ,resent necessary to ,romu'gatea reso'ution or decision in a'' other cases or t)o (*! members o#a Division" as the case may be" sha'' be necessary #or therendition o# a decision or reso'ution in the Division /eve'.
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+Court of Tax Appeals
The CTA is a highl specialied od speci3callcreated for the purpose of reviewing tax cases 4 As a(atter of principle the -C will not set aside the
conclusion reached the CTA which is its the vernature of its function, dedicated exclusivel to thestud and consideration of tax prole(s and hasnecessaril developed an expertise on the su*ectunless there has een an ause or i(providentexercise of authorit4
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0n Ursal v. Court of Tax Appeals, 6rsal as Cit Assessor of Ceuassessed for taxation two real properties owned certain individuals46pon protest of the taxpaers, the Ceu 7oard of Assess(ent Appeals
reduced the assess(ents4 6rsal too8 the (atter to the CTA insisting
on his valuation4 The -upre(e Court ruled that9 :1; 6rsal had nopersonalit to resort to the CTA ecause the rulings of the Ceu 7oard
of Assess(ent Appeals did not <adversel a.ect= hi(> and :2; RA /o41125 creating the CTA did not grant it?a? lan8et authorit to decidean and all tax disputes, and that in de3ning such special courts
*urisdiction, the law necessaril li(ited its authorit to those (atters
enu(erated therein4 @ence, the CTA correctl re*ected 6rsals appeal
to it4
6rsal v4 Court of Tax Appeals, GR /os4 LB1'12# and LB1'#55, 2 April
1!5$4
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+&eaning of CTA eing a
-pecialied Court C0R v4 Eilla, GR /o4 LB2#!%%, 2 Januar 1!%4 , it can ta8e
cogniance onl of such (atters as are clearl within its
*urisdiction4 Thus, in the case at ar, the appeal was
pre(ature and the CTA had no *urisdiction to entertain said
appeal4
+hilippine Re3ning Co(pan v4 Court of Appeals, GR /o4
11%$!", % &a 1!!B The -upre(e Court upheld the CTAsdecision in disallowing the ad dets4 The CTA is a highl
specialied od speci3call created for the purpose of
reviewing tax cases4 Through its expertise, it is undenialco(petent to deter(ine the issue of whether a det is
deductile through the evidence presented efore it4 The3ndings of the CTA will not ordinaril e reviewed asent a
showing of gross error or ause on its part4
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0n Philippine Long Distance Telephone Company, Inc. v. City of Davao , +LFT
was assessed to pa local franchise tax for several taxale ears4 The casereached the -upre(e Court and +LFT contended that9 :1; it was exe(pt fro(pa(ent of local franchise tax ased on an opinion of the 7ureau of LocalGovern(ent inance :7LG; dated 2 June 1!!%> and :2; courts should not setaside conclusions reached the 7LG ecause its function is precisel thestud of local tax prole(s and it has necessaril developed an expertise onthe su*ect4 The -upre(e Court di.erentiated etween the 7LG and the CTA,
thus9 <To e sure, the 7LG is not an ad(inistrative agenc whose 3ndings on?uestions on fact are given weight and deference in the courts4 The authoritiescited petitioner pertain to the Court of Tax Appeals, a highl specialiedcourt which perfor(s *udicial functions as it was created for the review of taxcases4 0n contrast, the 7LG was created (erel to provide consultancservices and technical assistance to local govern(ents and the general pulicon local taxation, real propert assess(ent, and other related (atters, a(ongothers4 The ?uestion raised petitioner is a legal ?uestion, to wit, the
interpretation of H2# of R4A4 /o4 $!254 There is, therefore, no asis for clai(ingexpertise for the 7LG that ad(inistrative agencies are said to possess in theirrespective 3elds4=
+hilippine Long Fistance Telephone Co(pan, 0nc4 v4 Cit of Favao, GR /o41"#%$, 22 August 2''14
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+CTA
The well settled doctrine is that the 3ndings of the CTAare inding on the -C and asent strong reasons forthe -C to delve unto facts, onl ?uestions of law are
open for deter(ination4
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+CTA
@owever, CTA decisions do not constitute precedentsand do not ind the -C or the pulic4 CTA decisions areappealale to the -C which (a aIr( reverse or
(odif the CTA decisions as the facts and the law (awarrant4 nl decisions of the -C constitute indingprecedents, for(ing part of the +hilippine legalsste(4
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+ Jurisdiction of the CTA
)xclusive Appellate Jurisdiction over Civil Tax Cases
Cases within the *urisdiction of the Court en anc
Cases within the *urisdiction of the Court in divisions
Cri(inal Cases
)xcusive Original Jurisdiction
)xclusive appellate *urisdiction in cri(inal cases
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+)xclusive Appellate Jurisdiction over Civil Tax Cases
Cases within the *urisdiction of the Court in divisions
Decisions of the C0R
0n cases involving disputed assess(ents, refunds of
internal revenue taxes, fees or other charges, penalties inrelation thereto>
ther (atter arising under the /0RC or other lawsad(inistered the 70R
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+
Allied 7an8ing Corporation v4 C0R, GR /o4 1$5'!$, 5eruar 2'1'4 B the -upre(e Court found that thelanguage used and the tenor of the or(al Letter of
Fe(and indicated that it was the 3nal decision of theC0R on the (atter4 Thus, the or(al Letter of Fe(andwas tanta(ount to a decision of the C0R involving adisputed assess(ent which could alread e appealedto the CTA4
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KC0R v4 Leal, GR /o4 11#"5!, 1% /ove(er 2''2 Bhere does *urisdiction to review revenue issuances,e4g4, 70R Rulings, RRs, R&s and R&Cs, lieM CIR v. Leal
sas *urisdiction over this (atter pertains to the CTA,and not to the RTC4 0n this case, in dispute were R&/o4 15B!1 and R&C /o4 "#B!1 issued the C0Ri(ple(enting the 1!$$ Tax Code on the taxailit ofpawnshops4 The -upre(e Court ruled that the CTA had *urisdiction to review appeal decisions of the C0R on<other (atters arising under the /ational 0nternalRevenue or other laws ad(inistered the 7ureau of0nternal Revenue,= and revenue issuances elong tosuch categor of <other (atters4=
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+hilippine Journalists, 0nc4 v4 C0R, GR /o4 12%52, 1 Fece(er2''"4 B -ection $ of RA /o4 1125, as a(ended, provides that the CTAhas *urisdiction to review appeal decisions of the C0R involvingcertain (atters4 At issue in Philippine ournalists, Inc. v. CIR was
whether the CTA had *urisdiction to entertain +J0s petition for reviewconsidering that the C0R decision rought to the CTAs attention forappeal was not a decision dening a re?uest for reconsideration orreinvestigation4 +J0 argued that the appellate *urisdiction of the CTAis not li(ited to cases which involve C0R decisions on (attersrelating to assess(ents or refunds4 The phrase <or other (attersarising under the /ational 0nternal Revenue or other laws
ad(inistered the 7ureau of 0nternal Revenue= gives the CTA the *urisdiction to deter(ine if the warrant of distraint and lev issued the C0R is valid and to rule if the waiver of statute of li(itationswas validl e.ected4 The -upre(e Court categoricall upheld +J0sargu(ent4
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+hilippine /ational il Co(pan v4 Court of Appeals, GR /os41'!!$ and 112%'', 2 April 2''54 B-avellano 3led a petitionfor review with the CTA re?uesting for review of the decisions ofthe C0R to enter into a co(pro(ise agree(ent with +/C and
to re*ect -avellanos clai( for additional infor(ers reward4 @esu(itted efore the CTA ?uestions of law involving theinterpretation and application of the law authoriing the C0R toco(pro(ise delin?uent accounts and disputed assess(ents, aswell as the provision of law granting to an infor(er a reward
e?uivalent to 15N of the actual a(ount recovered or collected
the C0R4 The issue was whether the CTA had *urisdiction over-avellanos petition for review4 The -upre(e Court ruled in theaIr(ative 3nding asis on the phrase <or other (atters arisingunder the /ational 0nternal Revenue or other laws ad(inistered the 7ureau of 0nternal Revenue4=
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C0R v4 @a(recht O Puist +hilippines, 0nc4, GR /o4 1!225,1$ /ove(er 2'1'4 The issue in CIR v. !am"recht # $uistPhilippines, Inc. was whether the CTA could pass upon thesu*ect (atter on prescription of the C0Rs right to collect
taxes4 The -upre(e Court ruled that the appellate *urisdictionof the CTA is not li(ited to cases which involve decisions ofthe C0R on (atters relating to assess(ents or refunds4 Theissue of prescription of the C0Rs right to collect taxes (a econsidered as covered the phrase <or other (attersarising under the /ational 0nternal Revenue or other laws
ad(inistered the 7ureau of 0nternal Revenue4=
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+)xclusive Appellate Jurisdiction over Civil Tax Cases
Cases within the *urisdiction of the Court in divisions
Inaction the C0R where the /0RC provides a speci3cperiod of action
0n cases involving disputed assess(ents, refunds ofinternal revenue taxes, fees or other charges, penalties inrelation thereto, or
ther (atters arising under the /0RC or other lawsad(inistered the 70R
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0n case the C0R fails to act on a disputed assess(ent within 1%' das fro(date of su(ission of docu(ents, a taxpaer can either9 :1; 3le a petitionfor review with the CTA within #' das after the expiration of 1%' das> or:2; await the 3nal decision of the C0R on the disputed assess(ent andappeal such 3nal decision to the CTA within #' das after receipt of a cop
of such decision4 These options are (utuall exclusive, and resort to onears the application of the other4
Rial Co((ercial 7an8ing Corporation v4 C0R, GR /o4 1%"!%, 2" April2''$4B 0n Ri%al Commercial &an'ing Corporation v. CIR, the C0R failed to acton the disputed assess(ent within 1%' das fro( date of su(ission ofdocu(ents4 RC7C opted to 3le a petition for review efore the CTA4 This
course of action is sanctioned -ection $:a;:2; of RA /o4 1125, asa(ended4 6nfortunatel, here, the -upre(e Court found that the petitionfor review was 3led out of ti(e, i4e4, it was 3led (ore than #' das after thelapse of 1%' das4
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+)xclusive Appellate Jurisdiction over Civil Tax Cases
Cases within the *urisdiction of the Court in divisions
Fecisions orders or resolutions of the RTCs in local taxcases decided or resolved the( in the exercise of theiroriginal *urisdiction
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+hilippine 7ritish Assurance Co(pan, 0nc4 v4 Repulic of the +hilippines, GR /o41%55%%, 2 eruar 2'1'4 QThe, petitioner issued custo(s onds to its clients infavor of the CC4 These onds secured the release of i(ported goods in order thatthe goods could e released the CC without prior pa(ent of thecorresponding custo(s duties and taxes4 6nder these onds, petitioner and its
clients solidaril ound the(selves to pa the CC the face value of the onds inthe event that the onds expire without either the i(ported goods eing reBexported or the proper duties and taxes eing paid4 The CC 3led a co(plaintefore the RTC for collection of (one with da(ages representing outstandingunli?uidated custo(s onds4 The RTC ruled in favor of the CC4 6pon appeal petitioner to the Court of Appeals, the CA deferred *udg(ent as the issue waswithin the CTAs *urisdiction, and not the CAs4+etitioners contention was that CAhad *urisdiction over the case ecause inas(uch as the CCs right was initiall
ased on its right to collect duties and taxes, the sa(e was converted to a rightarising out of a contract, the ond eing a contract etween petitioner and theCC4 The -upre(e Court adhered to petitioners view and held that9 <an action tocollect on a ond used to secure the pa(ent of taxes is not a tax collection case,ut rather a si(ple case for enforce(ent of a contractual liailit4= @ence,appellate *urisdiction elonged to the CA, and not the CTA4
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+)xclusive Appellate Jurisdiction overCivil Tax Cases
Cases within the *urisdiction of the Court in divisions
Fecisions of the Co( of Custo(s
0n cases involving liailit for custo(s duties, fees, or
other (one charges, seiure, detention or release ofpropert a.ected, 3nes forfeitures of other penalties inrelation thereto> or
ther (atters arising under the Custo(s Law or otherlaws ad(inistered the 7C
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+
Co((issioner of Custo(s v4 Court of Appeals, GR /os4 1112'2B'5, #1 Januar 2''4 K 0n Commissioner of Customs v. Court of Appeals, &E <-tarAce,= co(ing fro( -ingapore laden with cargo, entered the +ort of -anernando, La 6nion for needed repairs4 hen the CC later eca(esuspicious that the vessels real purpose in doc8ing was to s(uggle its
cargo into the countr, seiure proceedings were instituted andsuse?uentl, two warrants of seiure and detention were issued for thevessel and its cargo4 ne of the issues raised was whether allegations ofownership over the vessel andor cargo divest the Collector of Custo(s of *urisdiction over the seiure proceedings4 The -upre(e Court held that9<allegations of ownership neither divest the Collector of Custo(s of such *urisdiction nor confer upon the trial court *urisdiction over the case4
wnership of goods or the legalit of its ac?uisition can e raised asdefenses in a seiure proceeding4 The actions of the Collectors of Custo(sare appealale to the Co((issioner of Custo(s, whose decision, in turn, issu*ect to the exclusive appellate *urisdiction of the CTA4 Clearl, issues ofownership over goods in the custod of custo( oIcials are within thepower of the CTA to deter(ine4=
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+)xclusive Appellate Jurisdiction over Civil Tax Cases
Cases within the *urisdiction of the Court in divisions
Fecisions of the -ec in on custo(s cases elevated to hi(auto(aticall for review fro( decisions of the CC whichare adverse to the govt under section 2#15 of the TCC
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+)xclusive Appellate Jurisdiction over Civil Tax Cases
Cases within the *urisdiction of the Court in divisions
Fecisions of the FT0 -ecretar in the case of nonBagricultural product, co((odit or article and the FA-ecretar in case of agricultural product, co((odit orarticle, involving du(ping and countervailing duties andsafeguard (easures
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+)xclusive Appellate Jurisdiction overCivil Tax Cases
Cases within the jurisdiction of the Court en banc
Fecisions or resolutions on &Rs or &/Ts of the Court inDivision in the exercise of its exclusive appellate *urisdiction over9
Cases arising fro( ad(inistrative agencies
Local tax cases decided the RTCs in he exercise oftheir original *urisdiction involving 3nal and executorassess(ents for taxes, fees, charges and penalties,where the principal a(ount clai(ed is less than +1 (
Cri(inal o.enses arising fro( violations of the /0RC or TCC and other laws ad(inistered the 70R and 7C
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+)xclusive Appellate Jurisdiction over Civil Tax Cases
Cases within the *urisdiction of the Court en anc
Fecision , resolutions or orders on &Rs or &/Ts of the Courtin division in the exercise of its exclusive original *urisdiction over9
Tax collection cases
Cases involving cri(inal o.enses arising fro( violationsof the /0RC or TCC and other laws ad(inistered the70R and 7C4
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+)xclusive Appellate Jurisdiction overCivil Tax Cases
Cases within the *urisdiction of the Court en anc
Fecisions, resolutions or orders of the RTCs in the exerciseof its appellate *urisdiction over9
Local tax case Tax collection cases
Cri(inal o.enses arising fro( violations of the /0RC or TCC and other laws ad(inistered the 70R and 7C
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+)xclusive Appellate Jurisdiction overCivil Tax Cases
Cases within the *urisdiction of the Court en anc
Fecisions of the C7AA in the exercise of its appellate *urisdiction over cases involving assess(ent and taxation ofreal propert originall decided the provincial or citoard of assess(ent appeals
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+Cri(inal cases Q )xclusiveriginal Jurisdiction
The CTA shall exercise exclusive original *urisdictionover all cri(inal cases where the principal a(ountinvolved of taxes and fees is + 1 (illion or (ore,exclusive of charges and penalties, arising fro(violations of the /0RC, TCC and other laws ad(inistered the 70R or 7C
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+Cri(inal Cases Q )xclusive appellate *urisdiction in cri(inal cases
Appeals fro( *udg(ents, resolutions or orders of theRTCs in tax cases originall decided the( in theirrespective territorial *urisdiction> and
+etitions for review of the *udg(ents, resolutions ororders of the RTCs in the exercise of their appellate *urisdiction over tax cases originall decided the&eTCs, &TCs or &CTCs4
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+ Judicial +rocedures
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+ Judicial action for collection oftaxes
CTA has exclusive *urisdiction over the . casesinvolving tax collections9
Original jurisdiction in tax collection cases involving 3nal
and executor assess(ents for taxes, fees, charges andpenalties where the principal a(ount of taxes and fees,charges , exclusive of charges and penalties, clai(ed isP1M or ore
!""ellate #urisdiction over appeals fro( the *udg(ent,resolutions or orders of the RTC in tax collection cases
originall decided the( within their respective *urisdiction4 r decisions of the RTC in exercise of theirappellate *urisdiction over tax collection cases originalldecided the &TC4
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+ho (a appeal
An part adversel a.ected a decision, ruling, or inaction of 9
C0R
CC
F -ec
FT0 -)C
FA -ec
RTC : in the exercise of its original *urisdiction;
A part adversel a.ected the decision or resolution of a
Fivision on a &R or &/T
A part adversel a.ected the decision or ruling of theC7AA and the RTC in the exercise of their appellate *urisdiction
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+&ode and ).ect of Appeal
+etition for Review under Rule "2 to e acted upon the CTA in division with respect to a decision, ruling orinaction of9
C0R :on disputed assess(ents or clai( for refund of internalrevenue taxes erroneousl or illegall collected;
CC
F -ec
FT0 -ec
FA -ec RTC : in the exercise of their original *urisdiction;
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+&ode and ).ect of Appeal
+etition for Review under Rule "# to e acted upon theCTA en anc with respect to a decision or resolution onthe Court in Fivision on a &R or &/T
+eriod to 3le 9 15 das4 )xtendale 15 das
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+&ode and e.ect of Appeal
+etition for review under Rule "# to e acted upon the CTA en anc with respect to the decisions orrulings of 9
C7AA RTCs : in the exercise of their appellate *urisdiction
+eriod to 3le9 #' das
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+&ode and ).ect of Appeal
Appeal within #' das fro( receipt of decision or periodof inaction of C0R, CC, -)C0/, -)CFT0,-)CFA, orC7AA or RTC9
Generall appeal is to the Fivision )xcept 9 appeal 3ling a +etition for Review to )n anc in
case of decisions of C7AA and RTC in the exercise of theirappellate *urisdiction
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+&ode and ).ect of Appeal
0n case the decision of the Fivision is adverse
ile an &R with the sa(e Fivision within 15 das fro(/otice thereof
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+&ode and ).ect of Appeal
0n case resolution of Fivision on the &R or /ew Trial isstill adverse
ile +etition for Review with the en anc
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+&ode and ).ect of Appeal
0n case the decision of the CTA en anc is adverse, 3lea review on certiorari with the -C to Rule "5 of theRules of Court
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+Rule on -uspension ofCollection
General Rule Q /o in*unction to restrain collection oftaxes
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+Rule on -uspension of Collectionof Taxes
)xception9 6nder -ection ! of RA !2%2, suspension isallowed when the following conditions concur9
0t is an appeal to the CTA fro( a decision of the C0R, CC orthe RTC, provincial, (unicipal treasurer, -)C0/, -)CFT0,-)CFA, as the case (ae and
0n the opinion of the Court, the collection the concernedgovern(ent agencies (a *eopardie the interest of thegovttaxpaer
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+0n case of suspension, what isre?uired of the taxpaer
Taxpaer will e re?uired to either deposit the a(ountclai(ed or 3le a suret ond for not (ore than doulethe a(ount with the court4
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+Rule on the a(ount of the -uretond
)7 Resolution /o4 '2B2'15
The CTA en anc resolved to li(it the (eaning of the<a(ount clai(ed= found in -ection 11 to (ean the<principal a(ount of the de3cienc taxes onl, excluding
penalties, interest and surcharges
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+ Ta8ing of )vidence
Court (a receive evidence in the . cases9
0n all cases falling within the original *urisdiction of the CTAin division
0n appeals in oth civil and cri(inal cases where the Courtsgrants a new trial
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+ Ta8ing of )vidence
ho are authoried to ta8e evidence9
An *ustice of the court when9
The deter(ination of a ?uestion of fact arises at an stage ofthe proceedings
The ta8ing of an account is necessar
The deter(ination of an issue of a fact re?uires theexa(ination of a long account
An court oIcial for the sole purpose of (ar8ing co(parison withthe original and identi3cation witnesses of the receiveddocu(entar evidence
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+&otion for Reconsideration&otionfor /ew Trial
An aggrieved part
15 das
/o second &R or &/T
iling of &R or &/T shall suspend the running of theperiod within which an appeal ( e perfected
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+Grounds for iling an &R &/T
raud, accident, &ista8e or excusale negligence
/ewl discovered evidence
+
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+Appeal to the CTA en anc
ho (a 3le
A part adversel a.ected
+
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+ho (a appeal to the CTA enanc
/ote9 A decision or order of a Fivision can not edirectl appealed to the CTA en anc4 There (ust e ati(el 3ling of &R or &/T : Rule %, -ection 1 of theRevised Rules of the CTA > CC v &arina -ales #5-CRA ', 2'1';
+
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++etition for Review on Certiorari tothe -upre(e Court
An part adversel a.ected a decision or ruling ofthe CTA en anc (a appeal to the -upre(e Court
The (ode of Appeal is a petition for review on certiorari
under Rule "5
+
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+Cri(inal cases
0nstitutions and prosecution of cri(inal actions
iling of an 0nfor(ation with the CTA in Fivision in theexercise of its original *urisdiction
iling will not interrupt the running of the period ofprescription
or violations of the /0RC and other laws, C0R (ustapproved 3ling
Eiolations of the TCC, CC (ust approved the 3ling
+ulic prosecutor controls the prosecution The corresponding civil action for the recover of civil
liailit for taxes and penalties shall e dee(ed *ointlinstituted in the sa(e proceeding4
+
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+Cri(inal cases
Appeal and period to appeal
&odes of appeal
+eriod to appeal 15 das
/otice of appeal pursuant to -ections #:a; and Rule 122of the Rules of Court to the CTA in Fivision with respect tocri(inal cases decided the RTC in its original *urisdiction
+etition for review under Rule "# to the CTA en anc withrespect to cri(inal cases decided the
CTA in division in the exercise of its appellate *urisdiction
RTC in the exercise of its appellate *urisdiction
+
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+Cri(inal cases
+etition for review on certiorari to the -C
An part adversel a.ected a decision or ruling of theCTA en anc to the -C
&ode of appeal is Rule "5
+
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+ Taxpaers -uit 0(pugning theEalidit of Tax &easures
Taxpaers -uit
ill prosper onl if the govern(ental acts eing ?uestionedinvolve disurse(ent of pulic funds upon the theor thatthe expenditure of pulic funds an oIcer of the state for
the purpose of ad(inistering an unconstitutional actconstitute a (isapplication of such funds, which (a een*oined at the re?uest of a taxpaer4
A taxpaer suit is proper onl when there is an exercise of
the spending power of Congress4
+
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+Fistinguised fro( Citiens suit
T-, the plainti. is a.ected the expenditure of pulicfunds, in C-, he is *ust ut a (ere instru(ent of thepulic concern
T-9the right of the citien and a taxpaer to (aintainan action in courts to restrain the unlawful use ofpulic funds,4 0n CT ever citien has the dut tointerfere and see that a pulic o.ense e properlpursued and punished and pulic grievance ere(edied4
+
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+Re?uisites
+ulic funds are disursed a political sudivision orinstru(entalit and in doing so a law is violated orso(e irregularit is co((itted
+etitioner is directl a.ected the alleged ultra viresact
+
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+Concept of loco standi :-tandingto sue;
@as personall su.ered so(e actual or threatenedin*ur ecause of the allegedl illegal conduct of thegovern(ent
0n*ur is fairl traceale to the challenged action
0n*ur is li8el to e redressed the re(ed eingsought
+
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+Foctrine of Transcendental0(portance
The character of the funds or other assets involved inthe case
+resence of a clear case of disregard of a constitutional
or statutor prohiition the pulic respondentagenc or instru(entalit of the govern(ent
Lac8 of an other part with a (ore direct and speci3cinterest in the ?uestions eing raised
+
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+Ripeness
The issue of ripeness is generall treated in ter(s ofactual in*ur to the plainti., @ence a ?uestion is ripe forad*udication when the act eing challenged has had adirect adverse e.ect on the individual challenging it4