The City of Kabankalan issued a notice of assessment against KKK, Inc. for deficiency real property taxes for the taxable years 2013 to 2017 in the amount of PhP 20 million. KKK paid the taxes under protest and instituted a complaint entitled “Recovery of Illegally and/or Erroneously-Collected Local Business Tax, Prohibition with Prayer to Issue TRO and Writ of Preliminary Injunction” with the RTC of Negros Occidental.
The RTC denied the application for TRO. Its motion for reconsideration having been denied as well, KKK filed a petition for certiorari with the Court of Appeals (CA) assailing the denial of the TRO.
Will the petition prosper? (5%)
Suggested answer only. Not an official answer and not legal advice.
**Answer:** No, the petition for certiorari will not prosper. **Legal Basis:** Under R.A. No. 9282, the Court of Tax Appeals (CTA) has exclusive appellate jurisdiction over local tax cases decided by the RTC. This includes
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Quick check
Which judicial body has exclusive appellate jurisdiction over local tax cases decided by Regional Trial Courts under Republic Act No. 9282?
Republic Act No. 9282 vests the Court of Tax Appeals with exclusive appellate jurisdiction over local tax cases resolved by Regional Trial Courts.
Which tribunal has jurisdiction to issue a writ of certiorari assailing an interlocutory order of an RTC in a local tax case?
The Court of Tax Appeals possesses exclusive certiorari jurisdiction over interlocutory orders issued by Regional Trial Courts in local tax cases.
Why is the Court of Appeals devoid of jurisdiction to entertain a certiorari petition assailing the denial of a TRO in a local tax case?
Republic Act No. 9282 transferred exclusive appellate and certiorari authority over local tax cases to the Court of Tax Appeals.
What is the proper judicial remedy to challenge an RTC interlocutory order denying injunctive relief in a local tax assessment dispute?
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What is the legal effect if a corporate taxpayer files a petition for certiorari with the Court of Appeals in a local tax case?
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Learn more about these topics
1. CTA Appellate Jurisdiction
Under Republic Act No. 9282, the Court of Tax Appeals possesses exclusive appellate jurisdiction to review on appeal decisions, orders, or resolutions of Regional Trial Courts in local tax cases originally decided or resolved by them in the exercise of their original or appellate jurisdiction. Local tax cases encompass disputes involving deficiency real property tax assessments and local business tax refund claims. When a local tax controversy is pending before a Regional Trial Court, statutory appellate oversight is vested exclusively in the Court of Tax Appeals to ensure uniform judicial resolution of local tax issues.
2. Interlocutory Certiorari Jurisdiction
The Court of Tax Appeals' exclusive appellate jurisdiction over local tax cases carries with it the implied and inherent power to issue special civil writs of certiorari, prohibition, and mandamus. Consequently, petitions for certiorari assailing interlocutory orders issued by a Regional Trial Court in local tax litigation, such as the denial of a temporary restraining order or preliminary injunction, must be filed exclusively with the Court of Tax Appeals. This authority prevents split judicial jurisdiction and maintains supervisory authority within a specialized tax tribunal.
3. CA Jurisdiction Deficit
The Court of Appeals is completely devoid of jurisdiction to entertain petitions for certiorari assailing interlocutory orders issued by Regional Trial Courts in local tax cases. Republic Act No. 9282 transferred full appellate and certiorari authority over local tax matters from the Court of Appeals to the Court of Tax Appeals. Any petition for certiorari incorrectly filed before the Court of Appeals seeking to enjoin or set aside an interlocutory ruling of a trial court in a local tax dispute must be dismissed for lack of subject-matter jurisdiction.