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UDM
The power to promulgate rules of procedure is lodged with the Supreme Court:
Constitutional basis is Section 5 (5), Art. VIII of the 1987 Constitution
Supreme Court has the sole power to amend, repeal, or establish new rules
The Supreme Court may promulgate procedural rules in all courts. (Article VIII, Section 5 (5), 1987
Constitution)
It has the sole prerogative to amend, repeal or even establish new rules for a more simplified and
inexpensive process, and the speedy disposition of cases. (Domingo Neypes v. Court of Appeals, G.R.
No. 141524. September 14, 2005).
Unlike the 1935 and 1973 Constitutions, which empowered Congress to repeal, alter or supplement the
rules of the Supreme Court concerning pleading, practice and procedure, the 1987 Constitution
removed this power from Congress.
Hence, the Supreme Court now has the sole authority to promulgate rules concerning pleading, practice
and procedure in all courts.
(Government Service Insurance System (GSIS) vs. Heirs Of Fernando F. Caballero, represented by his
daughter, Jocelyn G. Caballero, G.R. No. 158090. October 4, 2010.)
What is a Court?
(1) It is an organ of government belonging to the judicial department the function of which is the
application of the laws to the controversies brought before it as well as the public administration of
justice.
(2) It is a governmental body officially assembled under authority of law at the appropriate time and
place for the administration of justice through which the State enforces its sovereign rights and
powers (21 CJS 16).
(3) It is a board or tribunal which decides a litigation or contest (Hidalgo v. Manglapus, 64 OG 3189).
A court may act on a case pending before it to the exclusion of other courts.
WHAT IS JURISDICTION?
JURISDICTION is the power to hear and decide cases (Herrera vs. Barreto, 25 Phil 44).
It is the power with which courts are invested for administrative justice, that is, for hearing and deciding
cases. In order for the court to have authority to dispose of a case on the merits, it must acquire
jurisdiction over the subject matter and the parties.
Jurisdiction over the Parties
(1) The manner by which the court acquires jurisdiction over the parties depends on whether the
party is the plaintiff or the defendant.
(2) Jurisdiction over the plaintiff is acquired by his filing of the complaint or petition. By doing so, he
submits himself to the jurisdiction of the court.
(3) Jurisdiction over the person of the defendant is obtained either by a valid service of summons
upon him or by his voluntary submission to the court’s authority.
(4) The mode of acquisition of jurisdiction over the plaintiff and the defendant applies to both
ordinary and special civil actions like mandamus or unlawful detainer cases.
Jurisdiction of the Court of Tax Appeals (under RA 9282 and Raule 5, AM 05-11-07-CTA)
(1) Exclusive original or appellate jurisdiction to review by appeal
(a) Decisions of CIR in cases involving disputed assessments, refunds of internal revenue taxes, fees or
other charges, penalties in relation thereto, or other matters arising under the NIRC or other laws
administered by BIR;
(b) Inaction by CIR in cases involving disputed assessments, refunds of IR taxes, fees or other charges,
penalties in relation thereto, or other matters arising under the NIRC or other laws administered by BIR,
where the NIRC or other applicable law provides a specific period of action, in which case the inaction
shall be deemed an implied denial;
(c) Decisions, orders or resolutions of the RTCs in local taxes originally decided or resolved by them in
the exercise of their original or appellate jurisdiction;
(d) Decisions of the Commissioner of Customs (1) in cases involving liability for customs duties, fees or
other charges, seizure, detention or release of property affected, fines, forfeitures or other penalties in
relation thereto, or (2) other matters arising under the Customs law or other laws, part of laws or special
laws administered by BOC;
(e) 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;
(f) Decision 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;
(g) Decisions of Secretary of Trade and Industry in the case of non-agricultural product, commodity or
article, and the Secretary of Agriculture in the case of agricultural product, commodity or article,
involving dumping duties and counterveiling duties under Secs. 301 and 302, respectively, of the Tariff
and Customs Code, and safeguard measures under RA 8800, where either party may appeal the decision
to impose or not to impose said duties.
2) Exclusive original jurisdiction
(a) Over all criminal cases arising from violation of the NIRC of the TCC and other laws, part of laws, or
special laws administered by the BIR or the BOC where the principal amount of taxes and fees, exclusive
of charges and penalties claimed is less that P1M or where there is no specified amount claimed (the
offenses or penalties shall be tried by the regular courts and the jurisdiction of the CTA shall be
appellate);
(b) In tax collection cases involving final and executory assessments for taxes, fees, charges and
penalties where the principal amount of taxes and fees, exclusive of charges and penalties claimed is
less than P1M tried by the proper MTC, MeTC and RTC.
(3) Exclusive appellate jurisdiction
(a) In criminal offenses:
(1) over appeals from the judgment, resolutions or orders of the RTC in tax cases originally decided by
them, in their respective territorial jurisdiction, and
(2) over petitions for review of the judgments, resolutions or orders of the RTC in the exercise of their
appellate jurisdiction over tax cases originally decided by the MeTCs, MTCs, and MCTCs in their
respective jurisdiction;
(b) In tax collection cases:
(1) over appeals from the judgments, resolutions or orders of the RTC in tax collection cases originally
decided by them in their respective territorial jurisdiction; and
(2) over petitions for review of the judgments, resolutions or orders of the RTC in the exercise of their
appellate jurisdiction over tax collection cases originally decided by the MeTCs, MTCs and MCTCs in their
respective jurisdiction.
Totality Rule
Where there are several claims or causes of actions between the same or different parties, embodied in
the same complaint, the amount of the demand shall be the totality of the claims in all the claims of
action, irrespective of whether the causes of action arose out of the same or different transactions (Sec.
33[1], BP 129).
Section 1. Title of the Rules. — These Rule shall be known and cited as the Rules of Court. (1)
Section 2. In what courts applicable. — These Rules shall apply in all the courts, except as otherwise
provided by the Supreme Court. (n)
Section 3. Cases governed. — These Rules shall govern the procedure to be observed in actions, civil or
criminal and special proceedings.
(a) A civil action is one by which a party sues another for the enforcement or protection of a
right, or the prevention or redress of a wrong, (1a, R2)
A civil action may either be ordinary or special. Both are governed by the rules for ordinary civil
actions, subject to the specific rules prescribed for a special civil action. (n)
(b) A criminal action is one by which the State prosecutes a person for an act or omission
punishable by law. (n)
(c) A special proceeding is a remedy by which a party seeks to establish a status, a right, or a
particular fact. (2a, R2)
Section 4. In what case not applicable. — These Rules shall not apply to election cases, land registration,
cadastral, naturalization and insolvency proceedings, and other cases not herein provided for, except by
analogy or in a suppletory character and whenever practicable and convenient. (R143a)
Section 5. Commencement of action. — A civil action is commenced by the filing of the original
complaint in court. If an additional defendant is impleaded in a later pleading, the action is commenced
with regard to him on the dated of the filing of such later pleading, irrespective of whether the motion
for its admission, if necessary, is denied by the court. (6a)
Section 6. Construction. — These Rules shall be liberally construed in order to promote their objective of
securing a just, speedy and inexpensive disposition of every action and proceeding. (2a)
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