TAXATION

FAR EASTERN UNIVERSITY – MANILA

PART 1. COURT OF TAX APPEALS (CTA) AND
PART 2. DUE DATES – LAST DAY FOR FILING RETURN AND PAYMENT OF TAX

Part 1. COURT OF TAX APPEALS

a. Creation of CTA

There is hereby created a court of tax appeals (CTA) which shall be the same level as the court of appeals, possessing
all the inherent powers of a court of justice. (Sec.1, R.A. No. 1125, as amended by R.A. No. 9282)
b. Composition of CTA

The CTA shall consist of a presiding justice and 8 associate justice.( sec. 1 R.A. No. 1125, as amended by R.A. No.
9503)
c. Sitting En Banc or Division

The CTA may sit en banc or in three division, each division consisting of three justices (Sec. 2 R.A. No. 1125, as
amended by R.A. No. 9503).
d. What will constitute a Quorum

Five (5) justices shall constitute a quorum for sessions en banc and Two (2) justices for session of a division (Sec. 2
R.A. No. 1125, as amended by R.A. No. 9503).
e. Rendition of a decision or a resolution

The affirmative votes of five members of the court en banc shall be necessary to reverse a decision of a division but a
simple majority of the justices present necessary to promulgate a resolution or decision in all cases or 2 members of a
division level (Sec. 2 R.A. No. 1125, as amended by R.A. No. 9503).
f. Jurisdiction of the CTA(sec.7, R.A. no.1125 as amended)

The CTA shall exercise:

(a) Exclusive appellate jurisdiction to review by appeal
(b) Jurisdiction over cases involving criminal offenses
(c) Jurisdiction over tax collection cases.
g. Exclusive appellate jurisdiction

The CTA shall exercise exclusive appellate jurisdiction to review by appeal:

(1) Decision of the CIR in cases involving disputed assessments, refunds of internal revenues, fees or other
charges, penalties in relation there to, or other matters arising under NIRC or other laws administered by the
BIR;
(2) Inactions by the CIR in cases involving disputed assessments, refund of internal revenues taxes, fees or other
charges, penalties in relation there to, or other matters arising under NIRC or other laws administered by the
BIR, where NIRC provides a specific period of action, in which case the inaction shall be deemed a denial;
(3) Decisions, order, or resolution of the regional trial court in local tax cases originally decide or resolved by
them in the exercise if their original or appellate jurisdiction;
(4) Decision 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
there to, or other matter arising under 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 Sec.2315 of the Tariff and
customs code;
(7) Decisions of the secretary of trade and industry in the case of agricultural product, commodity or article, and
the secretary of agriculture in the case of agricultural products, commodity or article, involving dumping and
countervailing duties under Section 301 and 301, respectively, of the tariff and customs code, and safeguard
measures under R.A. No. 8800, where either party may appeal the decisions to impose or not impose said
duties.

h. Jurisdiction over cases involving criminal offenses

The CTA shall exercise jurisdiction over cases involving criminal offenses;
(1) Exclusive original jurisdiction over all criminal offenses arising from violation of the NIRC or Tariff and
Customs Code and other laws administered by the BIR or the BOC: provided, however that offenses or
felonies where the principal amount of taxes and fees, exclusives of charges and penalties, claimed is less
than P1,000,000 or where of the CTA shall be appellate.
(2) Exclusive appellate jurisdiction in criminal offenses:
(a) Over appeals from review of the judgment, resolution or orders of the regional trial court in tax cases

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 originally decided by them, in their respective territorial jurisdictions;
(b) Over petitions for review of the judgments, resolutions or orders of the regional trial court in the excise of
their appellate jurisdiction over tax cases originally decided by the metropolitan circuit trial court in their
respective jurisdictions.
i. Jurisdiction over tax collection cases

The CTA shall exercise jurisdiction over tax collection cases:

(1) Exclusive original jurisdiction in tax collection cases involving final and executor assessment 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 P1,000,000 shall be tried by the proper Municipal
Court, Metropolitan Trial Court Regional Trial Court.
(2) Exclusive appellate jurisdiction in tax collection cases:
(a) Over appeals from the judgment resolution or orders of the regional trial court in tax collection cases
originally decided by them, in their respective territorial jurisdictions.
(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 decide by the metropolitan trial court and municipal
circuit trial court, in their respective jurisdictions.

Part 2. Due Dates – Last day for filing return and payment of tax

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requirements
27. Court of tax appeals and compliance Page 3 of 4
requirements
In Summary:

Tax Type Covered period Form to Use Alphalist of Due date for filing and payment
Payees
Non-EFPS EFPS Filers
Filers
Expanded/creditable 1st month of the BIR Form 0605 None 10th day of the 15th day of the
Withholding Tax quarter
ATC –MC 200 following month following month
(1601E/1606)
Tax Type WE
2nd month of the BIR Form 0605 None 10th days of the 15th day of the
quarter
ATC –MC 200 following month following month

Tax Type WE
Calendar Quarter BIR Form Yes (to include Last day of the Last day of the
1601EQ all income month following month following
payments for the the close of the the close of the
quarter) quarter quarter
Final Withholding 1st month of the BIR Form 0605 None 10th day of the 15th day of the
Tax (1601 F/1602) quarter
ATC –MC 200 following month following month

Tax Type WF
2nd month of the BIR Form 0605 None 10th days of the 15th day of the
quarter
ATC –MC 200 following month following month

Tax Type WF
Calendar Quarter BIR Form Yes for 1601F (to Last day of the Last day of the
1601FQ/1602Q include all month following month following
income the close of the the close of the
payments for the quarter quarter
quarter)

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requirements