Legislative History
| House Bill/Resolution NO. House Bill No. 5044, 12th Congress of the Republic | |
| FULL TITLE : AN ACT ELEVATING THE RANK OF THE COURT OF TAX APPEALS (CTA) TO THE LEVEL OF A COLLEGIATE COURT WITH SPECIAL JURISDICTION, ENLARGING ITS ORGANIZATIONAL STRUCTURE, EXPANDING ITS JURISDICTION, AMENDING FOR THE PURPOSE CERTAIN SECTIONS OF THE LAW CREATING THE COURT OF TAX APPEALS, AND FOR OTHER PURPOSES | |
| ABSTRACT : Rationale: Presently, the jurisdiction over criminal cases involving violations of the tax and customs laws is lodged with the regular courts, while the civil aspect of these cases is with the Court of Tax Appeals, thus resulting into needless delays in the final disposition of cases. Also, collection cases before the regular courts remain unattended in view of their large caseload. With respect to local tax and real property cases, there is no definite jurisprudence other than decisions of theSupreme Court, which are few and far between, on the matter. > In view of the foregoing and for a better administration of our revenue laws, this bill seeks to amend and revised Republic Act No. 1125 giving the Court of Tax Appeals criminal jurisdicction over tax and customs cases, jurisdiction over collection cases increasing its membership, expanding its organizational set up, and raising its level to that of the Court of Tax Appeals. | |
| PRINCIPAL AUTHOR/S : JAVIER, EXEQUIEL B. | |
| DATE FILED : 2002-07-29 | |
| SIGNIFICANCE: NATIONAL | |
| CO-AUTHORS (Journal Entries) : | |
| 1. Calalay (007 ) | 2. Uy (007 ) |
| 3. Villarama (007 ) | 4. Umali (007 ) |
| 5. Ylagan (007 ) | 6. Del Mar (010 ) |
| ADMINISTRATION BILL? No | |
| URGENT BILL? No | |
| ACTIONS TAKEN BY THE COMMITTEE | |
| MOTHER BILL: House Bill No. 6673, 12th Congress of the Republic | |
| ACTIONS TAKEN BY THE COMMITTEE ON RULES | |
| REFERRAL TO THE COMMITTEE ON JUSTICE ON 2002-08-05 | |
| SECONDARILY REFERRED TO THE COMMITTEE(S) ON APPROPRIATIONS |
Abstract
Rationale: Presently, the jurisdiction over criminal cases involving violations of the tax and customs laws is lodged with the regular courts, while the civil aspect of these cases is with the Court of Tax Appeals, thus resulting into needless delays in the final disposition of cases. Also, collection cases before the regular courts remain unattended in view of their large caseload. With respect to local tax and real property cases, there is no definite jurisprudence other than decisions of theSupreme Court, which are few and far between, on the matter. > In view of the foregoing and for a better administration of our revenue laws, this bill seeks to amend and revised Republic Act No. 1125 giving the Court of Tax Appeals criminal jurisdicction over tax and customs cases, jurisdiction over collection cases increasing its membership, expanding its organizational set up, and raising its level to that of the Court of Tax Appeals.
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Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.