8/12/2019 Term Paper Special Courts p2

1/2

10http://www.ide.go.jp, Dr. Raul C. Pangalangan (Ed.) Dean, College of Law University of the Philippines

11Justice Japar Dimaampao, Tax Principles and Remedies (2011), 4

thed., p. 235

12Perez vs. Araneta, 103Phil.1167

13http://www.ide.go.jp, Dr. Raul C. Pangalangan (Ed.) Dean, College of Law University of the Philippines

14RA 6734, Art. IX, Sec 1

15Rufus Rodriguez, Legal Research (2002), p.174-175

Generally, the Court of Tax Appeals (CTA) is vested with the jurisdiction over tax

and/or tax-related cases.10 It shall exercise exclusive original jurisdiction over or

appellate jurisdiction to review by appeal the cases specified in RA 1125, Sec. 7, as

amended by RA 9282, Sec.7. The criminal action and the corresponding civil action for

the recovery of civil liability for taxes and penalties shall at all-time be simultaneously

instituted with and jointly determined in the proceeding before the CTA.11

The

proceedings therein are judicial in nature although they are not bound by the technical

rules of evidence.12

Sharia Courts have limited jurisdiction over the settlement issues, controversies

or disputes pertaining to the civil relations between and among Muslim Filipinos.

Specifically, these controversies require the interpretation of laws on Persons, Family

Relations, Succession, Contracts, and similar laws applicable only to Muslims.13

Despite

the seeming exclusivity of the jurisdiction of the Sharia Courts with regards to

controversies involving Muslims, the Supreme Court retains the power to review orders

of lower courts through special writs. This review extends to decisions made by Sharia

Courts.14

Decisions of the Special Courts15

The Sandiganbayan published the Sandiganbayan Reports in 1980, which

contained its decisions from December 1979 to February 1980. However, this was not

succeeded by other volumes. The Sandiganbayan Reporter, which contains all cases

decided by the Supreme Court involving the Sandiganbayan, was compiled and

8/12/2019 Term Paper Special Courts p2

2/2

published. The decisions of the Sandiganbayan are also available online at

http://sb.judiciary.gov.ph.

The Tax Court is directed by law to provide the publication of its decisions in the

Official Gazette in such form and manner as may best be adopted for public information

and use. The official repository of the decisions of the Court of Tax Appeals was the

Official Gazette. Later issues have discontinued publishing them. Law and journals

carry some of its important opinions. The CTA decisions are available online at

http://cta.judiciary.gov.ph. Court of Tax Appeals Digest of Customs and Real Property

Tax Cases (1973) and Court of Tax Appeals Digest of Internal Revenue Code (1971) by

Colon are publications on cases of the CTA.

The decisions of the Sharia Courts are not published in any official report or

publication. The respective courts themselves are the only places where their decisions

are fund.

In sum, the Philippines recognizes the Sandiganbayan, Court of Tax Appeals and

the Sharia Courts as special courts which have been vested limited jurisdiction over

certain types of disputes. The Sandiganbayan tries cases involving graft and corruption

of public officials and other related cases. The CTA, on the other hand, has the

jurisdiction over tax and tax related offenses. While the Sharia Courts have the power

of the regular courts, the subjects over whom it can wield its judicial powers are limited

solely to Muslim Filipinos.

http://cta.judiciary.gov.ph/http://cta.judiciary.gov.ph/