About this document
Tax Appeals and Jurisdiction Overview by Jv Fermin is a document available to read on EtoBox.
The document outlines the appellate jurisdiction of various Philippine courts over civil tax cases and criminal tax offenses. It shows that civil tax cases can be appealed to the CTA Division, CTA En Banc, Supreme Court, depending on the amount in dispute and originating court. Criminal tax offenses with principal tax over 1 million pesos fall under the exclusive original jurisdiction of the CTA Division. Criminal cases with lower amounts can be appealed from RTC to CTA Division to CTA En Banc.
- Author
- Jv Fermin
- Language
- EN