PEOPLE OF THE PHILIPPINES v. ROMY MEDINA, MYRNA D. DIAL and LAMBERTO S. TOMELDAN

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION PEOPLE OF THE PHILIPPINES, Plaintiff, - versus - CTA Crim. Case No. 0-209 For: Violation of Section 3601 of the Tariff and Customs Code of the Philippines ROMY MEDINA, MYRNA D. DIAL & LAMBERTO S. TOMELDAN Accused . Members : CASTANEDA, JR. , Chairperson ; CASANOVA, and MINDARO-GRULLA, & Promu lgated: X- - - - i ' MAY 0 4 201~ ------------------------v-----;;:-;"-,(-};( ~--X RESOLUTION Section 7 of Republic Act No . 9282, which took effect on April 23, 2004, amending Republic Act No . 1125 [the law creating the Court of Tax Appeals (CTA)], provides: Section 7. Section 7 of the same Act is hereby amended to read as follows : "Section 7. Jurisdiction . - The CTA shall exercise: (a) X X X (b) Jurisdiction over cases involving criminal offenses as herein provided : (1) Exclusive original jurisd iction over all criminal offenses arising from violations of the National Internal Revenue Code or Tariff and Customs Code and other laws administered by the Bureau of Internal Revenue or the Bureau of Customs : Provided, however, That offenses or felonies mentioned in this parag raph where the principal amount of taxes

CTA Criminal Case No. 0-209 Resolution and fees , exclusive of charges and penalties , claimed is less than One million pesos (P1 ,000,000.00) or where there is no specified amount claimed shall be tried by the reg ular Courts and the jurisdiction of the CTA shall be appellate. x x x " Pu rs uant to the aforequoted provision , the CTA has exclusive orig in al jurisdiction over all criminal offenses arising from violations of the National Internal Revenue Code or the Tariff and Customs Code and other laws ad ministered by the Bureau of Internal Revenue or the Bureau of Customs where the principal amount of taxes and fees , exclu sive of charges and penalties, claimed is P1 ,000,000.00 or more. Where the principal amount of taxes and fees , exclusive of charges and penalties , claimed is less than P1 ,000,000.00 or where there is no specified amount claimed , the same shall be tried by the regular Courts and the jurisdiction of the CTA shall be appel late. A perusal of the Information filed in this case shows that there is no specified amount of taxes and fees claimed. Pursuant to the aforecited provision, the CTA has no ju risd iction over the charge , jurisdiction being vested with the regular Courts . This Court, therefore , is left wi th no recourse, but to dismiss th is case. WHEREFORE , premises considered , the case-in-caption is hereby DISMISSED for lack of jurisdiction , wi thout prej udice to fili ng the same in th e proper forum. SO ORDERED. ac . ~~..~ Q.. JOOITO C. CASTANEu/f,JR. Associate Justice (on wellness leave) ~ N .M ...:~- ~~ CAESAR A. CASANOVA CIELITO N. MINDARO-GRULLA Associate Justice Associate Justice