Jurisdiction on ‘other matters’

Through the enactment of Republic Act (RA) 9282, the jurisdiction of the Court of Tax Appeals (CTA) has been expanded to include not only civil tax and customs duties cases, but also cases that are criminal in nature, local tax and property tax cases, and cases pertaining to the collection of internal revenue taxes and customs duties, the assessment of which have become final.

For internal revenue taxes, the appellate jurisdiction of the CTA is not just confined to cases involving the decisions or inaction of the Bureau of Internal Revenue (BIR) commissioner on disputed assessments, refunds, fees or other charges, and penalties. It also covers “others matters arising under the Tax Code” and other laws administered by the BIR.