BUKIDNON STATE UNVERSITY

COLLEGE OF LAW

Subject: CRIMINAL PROCEDURE

MATRIX OF PHILIPPINE COURTS JURISDICTION

MUNICIPAL TRIAL REGIONAL TRIAL COURT OF APPEALS SUPREME COURT

COURTS COURTS
 Jurisdiction in criminal cases  The jurisdiction in civil  Section 7[7] (b), R.A.  Actions for Annulment of
(Section 32[2], B.P. 129. cases (Section 19[1], B.P. 1125, as amanded by Judgment of RTCs
Section as amended by R.A. 129. as amended by R.A. R.A. 9282: Petitions for certiorari,
7691): 7691 ): prohibition, mandamus,
all criminal offenses arising quo warranto, and habeas
(1) All violations of city or (1) In all civil actions in which from violations of the National corpus (CPMQH)
municipal ordinances committed the subject of the litigation is Internal Revenue Code or against:
within their respective territorial incapable of pecuniary Tariff and Customs Code and
jurisdiction; estimation; other laws administered by the 1.Court of Appeals (CA)
Bureau of Internal Revenue or 2.Commission on Elections
(2) All offenses punishable with (2) In all civil actions which the Bureau of Customs: (COMELEC)
imprisonment not exceeding six (6) involve the title to, or Provided, however, That 3.Commission on Audit (CoA)
years irrespective of the amount of possession of, real property, or offenses or felonies mentioned 4.Sandiganbayan (SB)
fine, and regardless of other any interest therein, where the in this paragraph where the 5.Court of Tax Appeals (CTA)
EXCLUSIVE imposable accessory or other assessed value of the property principal amount o taxes and
ORIGINAL penalties, including the civil liability involved exceeds Twenty fees, exclusive of charges and
JURISDICTION arising from such offenses or thousand pesos (P20,000,00) or, penalties, claimed is less than
predicated thereon, irrespective of for civil actions in Metro One million pesos
kind, nature, value or amount Manila, where such value (P1,000,000.00) or where
thereof: Provided, however, that in exceeds Fifty thousand pesos there is no specified amount
offenses involving damage to (P50,000.00) except actions for claimed shall be tried by the
property through criminal forcible entry into and unlawful regular Courts and the
negligence, they shall have detainer of lands or buildings, jurisdiction of the CTA shall
exclusive original jurisdiction original jurisdiction over which be appellate. Any provision of
thereof. is conferred upon the law or the Rules of Court to
Metropolitan Trial Courts, the contrary notwithstanding,
 Jurisdiction in civil cases Municipal Trial Courts, and the criminal action and the
(Section 33[3], B.P. 129, as Municipal Circuit Trial Courts; corresponding civil action for
amended by R.A. 7691): the recovery of civil liability
(3) In all actions in admiralty for taxes and penalties shall at
(1) civil actions and probate and maritime jurisdiction where all times be simultaneously
proceedings, testate and intestate, the demand or claim exceeds instituted with, and jointly
including the grant of provisional One hundred thousand pesos determined in the same
remedies in proper cases, where the (P100,000.00) or, in Metro proceeding by the CTA, the
value of the personal property, Manila, where such demand or filing of the criminal action
estate, or amount of the demand claim exceeds Two hundred being deemed to necessarily
does not exceed One hundred thousand pesos (P200,000.00); carry with it the filing of the
thousand pesos (P100,000.00) or, in civil action, and no right to
Metro Manila where such personal (4) In all matters of probate, reserve the filling of such civil
property, estate, or amount of the both testate and intestate, where action separately from the
demand does not exceed Two the gross value of the estate criminal action will be
hundred thousand pesos exceeds One hundred thousand recognized.
(P200,000.00), exclusive of interest, pesos (P100,000.00) or, in
damages of whatever kind, probate matters in Metro
attorney's fees, litigation expenses, Manila, where such gross value
and costs, the amount of which must exceeds Two Hundred thousand
be specifically alleged: Provided, pesos (P200,000.00);
That interest, damages of whatever
kind, attorney's fees, litigation (5) In all actions involving the
expenses, and costs shall be included contract of marriage and marital
in the determination of the filing relations;
fees: Provided, further, That where
there are several claims or causes of (6) In all cases not within the
actions between the same or exclusive jurisdiction of any
different parties, embodied in the court, tribunal, person or body
same complaint, the amount of the exercising jurisdiction of any
demand shall be the totality of the court, tribunal, person or body
claims in all the causes of action, exercising judicial or quasi-
irrespective of whether the causes of judicial functions;
action arose out of the same or
different transactions; (7) In all civil actions and
special proceedings falling
(2) Cases of forcible entry and within the exclusive original
unlawful detainer: Provided, That jurisdiction of a Juvenile and
when, in such cases, the defendant Domestic Relations Court and
raises the questions of ownership in of the Court of Agrarian
his pleadings and the question of Relations as now provided by
possession cannot be resolved law; and
without deciding the issue of
ownership, the issue of ownership (8) In all other cases in which
shall be resolved only to determine the demand, exclusive of
the issue of possession; and interest, damages of whatever
kind, attorney's fees, litigation
(3) All civil actions which involve expenses, and costs or the value
title to, or possession of, real of the property in controversy
property, or any interest therein exceeds One hundred thousand
where the assessed value of the pesos (P100,000.00) or, in such
property or interest therein does not other cases in Metro Manila,
exceed Twenty thousand pesos where the demand exclusive of
(P20,000.00) or, in civil actions in the abovementioned items
Metro Manila, where such assessed exceeds Two Hundred thousand
value does not exceed Fifty pesos (P200,000.00).
thousand pesos (P50,000.00)
exclusive of interest, damages of  Jurisdiction in criminal
whatever kind, attorney's fees, cases (Section 20, B.P.
litigation expenses and costs: 129):
Provided, That in cases of land not
declared for taxation purposes, the Regional Trial Courts shall
value of such property shall be exercise exclusive original
determined by the assessed value of jurisdiction in all criminal cases
 the adjacent lots. not within the exclusive
jurisdiction of any court,
tribunal or body, except those
now falling under the exclusive
and concurrent jurisdiction of
the Sandiganbayan which shall
hereafter be exclusively taken
cognizance of by the latter.

 Original jurisdiction in
other cases (Section 21,
B.P. 129).

(1) In the issuance of writs of

certiorari, prohibition,
mandamus, quo warranto,
habeas data and injunction
which may be enforced in any
part of their respective regions;
and

(2) In actions affecting

ambassadors and other public
ministers and consuls.

CONCURRENT  Supreme Court  Regional Trial Courts:

JURISDICTION To issue Writs of Certiorari,
Prohibition, and Mandamus Cases affecting ambassadors,
against: public ministers, and consuls.

1.RTC;  Court of Appeals and

2.CSC; Regional Trial Courts:
3.Other quasi-judicial
agencies; and NLRC. Petitions for Certiorari,
 Prohibition, and Mandamus
 RTC and SC against lower courts and
bodies.
To issue Writs of Certiorari, Petitions for Quo warranto and
Prohibition, and Mandamus Habeas data.
against:
 Court of Appeals
1. Lower courts and bodies Petitions for Certiorari,
2. To issue Writs of Amparo Prohibition, and Mandamus,
and Habeas data within in aid Quo warranto, and Habeas
of its appellate jurisdiction. data against: RTC, Civil
Service Commission (CSC),
Court of Tax, Appeals,
National Labor Relations
Commission (NLRC), Other
quasi-judicial agencies,
Amparo, habeas data
 Cadastral and land registration Adjust the Jurisdictional
cases (Section 34[4], B.P. 129, Amounts for First and Second
as amended by R.A. 7691): Level Courts (Section 3, R.A.
11576):
Assigned by the Supreme Court to
hear and determine cadastral or land (1) Reflect the extraordinary
registration cases covering lots supervening inflation or
where there is no controversy or deflation of currency;
opposition, or contested lots where
the value of which does not exceed (2) reflect change in the land
One hundred thousand pesos valuation;
(P100,000.00), such value to be
DELEGATED ascertained by the affidavit of the (3) maintain the proportion of
JURISDICTION claimant or by agreement of the caseload between first and
respective claimants if there are second level courts.
more than one, or from the
corresponding tax declaration of the
 real property. Their decisions in
these cases shall be appealable in the
same manner as decisions of the
Regional Trial Courts.
APPELLATE All cases decided by  Section 7[7](a), R.A.  By way of petition for
JURISDICTION Metropolitan Trial Courts, 1125, as amanded by certiorari (Rule 45)
Municipal Trial Courts, and R.A. 9282: against:
Municipal Circuit Trial Courts
in their respective territorial 1. Decisions of the 1. Court of Appeals
jurisdictions. Such cases shall Commissioner of Internal 2. Sandiganbayan
be decided on the basis of the Revenue in cases involving 3. Regional Trial Courts
entire record of the proceedings disputed assessments, refunds Must involve:
had in the court of origin and of internal revenue taxes, fees 3.a. Pure questions of law; or
such memoranda and/or briefs or other charges, penalties in 3.b. Cases involving the
as may be submitted by the relation thereto, or other constitutionality or validity of
parties or required by the matters arising under the a law or treaty,
Regional Trial Courts. The National Internal Revenue or international or executive
decision of the Regional Trial other laws administered by the agreement, law, presidential
Courts in such cases shall be Bureau of Internal Revenue; decree,
appealable by petition for 2. Inaction by the proclamation, order,
review to the Intermediate Commissioner of Internal instruction, ordinance or
Appellate Court which may Revenue in cases involving regulation, legality of a tax,
give it due course only when disputed assessments, refunds impost, assessment, toll or
the petition shows prima facie of internal revenue taxes, fees penalty, jurisdiction of a law
that the lower court has or other charges, penalties in court.
committed an error of fact or relations thereto, or other
law that will warrant a reversal matters arising under the  By way of petition for
or modification of the decision National Internal Revenue certiorari (Rule 45)
or judgment sought to be Code or other laws against (4) Court of Tax
reviewed (Section 22, B.P. administered by the Bureau of Appeals in its decisions
129). Internal Revenue, where the rendered en banc.
National Internal Revenue
Code provides a specific
period of action, in which case
the inaction shall be deemed a
denial;
3. Decisions, orders or
resolutions of the Regional
Trial Courts in local tax cases
originally decided or resolved
by them in the exercise of their
original or appellate
jurisdiction;
4. Decisions 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 thereto, or other
matters arising under the
Customs Law or other laws
administered by the Bureau of
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 Section
2315 of the Tariff and
Customs Code;
7. Decisions of the Secretary
of Trade and Industry, in the
case of nonagricultural
product, commodity or article,
and the Secretary of
Agriculture in the case of
agricultural product,
commodity or article,
involving dumping and
countervailing duties under
Section 301 and 302,
respectively, of the Tariff and
Customs Code, and safeguard
measures under Republic Act
No. 8800, where either party
may appeal the decision to
impose or not to impose said
duties.

 Jurisdiction in Criminal
offense (Section 7[7](2),
R.A. 1125, as amanded
by R.A. 9282):

a. Over appeals from the

judgments, resolutions or
orders of the Regional Trial
Courts in tax cases originally
decided by them, in their
respected territorial
jurisdiction.

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
cases originally decided by the
Metropolitan Trial Courts,
Municipal Trial Courts and
Municipal Circuit Trial Courts
in their respective jurisdiction.

 Jurisdiction over Tax

Collection cases (Section
7[7](2)(C), R.A. 1125, as
amanded by R.A. 9282):

1. Involving final and

executory assessments 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 One million pesos
(P1,000,000.00) shall be tried
by the proper Municipal Trial
Court, Metropolitan Trial
Court and Regional Trial
Court.
a. Over appeals from the
judgments, resolutions or
orders of the Regional Trial
Courts in tax collection cases
originally decided by them, in
their respective territorial
jurisdiction.

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 originally
decided by the Metropolitan
Trial Courts, Municipal Trial
Courts and Municipal Circuit
Trial Courts, in their
respective jurisdiction.