REPUBLIC Act (RA) 11576 was enacted 2021, amending Batas Pambansa (BP) 129, or the "Judiciary Reorganization Act of 1980," by revising and increasing the jurisdiction thresholds of the Regional Trial Court (RTC) and First-Level Courts, i.e., the Metropolitan Trial Courts, Municipal Trial Courts in Cities, Municipal Trial Courts and Municipal Circuit Trial Courts.
Pursuant to RA 1125, the Act Creating the Court of Tax Appeals (CTA), as amended by RA 9282, the CTA has original exclusive jurisdiction over tax collection cases and cases involving criminal offenses. However, when the principal amount of taxes and fees, exclusive of charges and penalties, claimed is less than P1 million for tax collection cases, or when the offenses or felonies where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is less than P1 million or where there is no specified amount claimed, said cases shall be tried by the Regional Trial Courts of the First-Level Courts, as the case may be.
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