Bill Type
Long 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 REPUBLIC ACT NO. 1125, AS AMENDED, OTHERWISE KNOWN AS THE LAW CREATING THE COURT OF TAX APPEALS, AND FOR OTHER PURPOSES
Congress Author
Date filed
July 9, 2001
Scope
Urgent Bill
No

Legislative History

House Bill/Resolution NO. House Bill No. 854, 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 REPUBLIC ACT NO. 1125, AS AMENDED, OTHERWISE KNOWN AS THE LAW CREATING THE COURT OF TAX APPEALS, AND FOR OTHER PURPOSES
ABSTRACT : 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 Coirt of Tax Appeals, thus resulting into needless delays in the final disposition of cases. Moreover, this delay is further prolonged by the appeal of the cases cognizable by the Court of Tax Appeals to the Court of Appeals.
PRINCIPAL AUTHOR/S : SUAREZ, ALETA C.
DATE FILED : 2001-07-09
SIGNIFICANCE: NATIONAL
CO-AUTHORS :
1. Espino
CO-AUTHORS (Journal Entries) :
1. Badelles (017 ) 2. Marcos (037 )
3. Syjuco (023 ) 4. Jaraula (023 )
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 2001-07-25

Abstract

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 Coirt of Tax Appeals, thus resulting into needless delays in the final disposition of cases. Moreover, this delay is further prolonged by the appeal of the cases cognizable by the Court of Tax Appeals to the Court of Appeals.

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Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.