Period to Appeal in Criminal Tax Cases
The period to appeal in a criminal tax case is determined by the court that rendered the judgment and by whether that court acted in original or appellate jurisdiction. Criminal tax litigation does not use the thirty-day period familiar in many administrative tax appeals; once the controversy is a criminal case, the governing periods are the shorter criminal and Court of Tax Appeals appeal periods.
The Court of Tax Appeals has original jurisdiction over criminal offenses arising from laws administered by the Bureau of Internal Revenue or the Bureau of Customs when the principal amount of taxes and fees claimed is P1,000,000 or more. Offenses involving a lower amount, or no specified amount, are tried by the regular courts, but appellate review remains within the tax court system.
Controlling Periods
| Judgment or order appealed | Mode of appeal | Period | Reviewing court |
|---|---|---|---|
| Regional Trial Court judgment in a criminal tax case decided in original jurisdiction | Notice of appeal filed with the Regional Trial Court, with notice to the adverse party | Within fifteen days from promulgation of judgment or notice of the final order | Court of Tax Appeals Division |
| Regional Trial Court judgment in appellate jurisdiction over a criminal tax case originally decided by a first-level court | Petition for review filed with the Court of Tax Appeals | Within fifteen days from notice of judgment or final order, subject only to an extension allowed by the applicable rules and granted before the period expires | Court of Tax Appeals Division |
| Court of Tax Appeals Division judgment or final resolution in a criminal tax case | Motion for reconsideration or new trial in the Division, then petition for review to the Court of Tax Appeals en banc | The motion must be filed within the period for appeal; the petition for review is filed within fifteen days from receipt of the resolution disposing of the motion | Court of Tax Appeals en banc |
| Court of Tax Appeals en banc judgment or final resolution | Petition for review on certiorari | Within fifteen days from notice of judgment or from denial of a timely motion for reconsideration or new trial | Supreme Court |
Original and Appellate RTC Judgments
A judgment of the Regional Trial Court in a criminal tax case decided in original jurisdiction is appealed to the Court of Tax Appeals by notice of appeal. The notice of appeal must be filed in the same trial court that rendered the judgment because that filing perfects the appeal and directs the elevation of the record to the tax court.
When the Regional Trial Court decided the criminal tax case in appellate jurisdiction, the next review is not by another notice of appeal. The proper mode is a petition for review to the Court of Tax Appeals, because the tax court is reviewing an appellate judgment of the Regional Trial Court rather than directly receiving the original trial record.
The distinction matters because a notice of appeal is a simple jurisdiction-transferring paper filed below, while a petition for review is a pleading filed in the reviewing court that must show the reversible errors relied upon. A party who uses the wrong mode risks non-perfection of the appeal if the proper period expires before the error is corrected.
CTA Division to CTA En Banc
A party adversely affected by a decision or final resolution of a Court of Tax Appeals Division must first seek reconsideration or new trial in the same Division before going to the Court of Tax Appeals en banc. The motion is not a mere optional pleading; it is the procedural step that gives the Division the first opportunity to correct its ruling and makes en banc review procedurally available.
The petition for review to the Court of Tax Appeals en banc is counted from receipt of the resolution denying or otherwise disposing of the motion for reconsideration or new trial. Filing directly with the en banc court without the required prior motion is generally fatal because the en banc court reviews the Division's action after reconsideration, not the initial judgment in isolation.
Extensions for petitions for review are not a matter of right. A motion for extension must be filed before the original period expires, must comply with fee and form requirements, and must rest on a ground accepted by the court; otherwise, the judgment becomes final despite the later filing of the petition.
CTA En Banc to Supreme Court
A final judgment of the Court of Tax Appeals en banc is reviewed by the Supreme Court through a petition for review on certiorari. This remedy generally raises questions of law, because the Supreme Court is not a trier of facts and does not ordinarily reweigh evidence in a completed criminal tax prosecution.
The fifteen-day period runs from notice of the en banc judgment or from notice of the resolution denying a timely motion for reconsideration or new trial. A motion for extension filed after the period has expired cannot revive the lost remedy, because there is no period left to extend.
Computation of the Period
The period is computed by excluding the first day and including the last day. If the last day falls on a Saturday, Sunday, legal holiday, or day when the court is lawfully closed, the act may be done on the next working day.
For a judgment of conviction, the period is tied to promulgation because the accused must be present when judgment is read, subject to the rules on corporate accused and other recognized exceptions. For final orders received outside promulgation, the period is counted from notice to the proper party or counsel, as the governing rule requires.
A timely motion for reconsideration or new trial prevents immediate finality. Once the motion is resolved, the appropriate appeal period is reckoned from notice of the order disposing of the motion, subject to the specific mode required for the next reviewing court.
Effect of Nonappearance at Promulgation
If an accused who was duly notified fails to appear at the promulgation of a judgment of conviction without justifiable cause, the accused loses the remedies available against the judgment, including appeal. The court may also order arrest and proceed with the consequences of the conviction.
The accused may still recover the lost remedies by surrendering and filing, within fifteen days from promulgation, a motion for leave to avail of the remedies against the judgment. The motion must state the reasons for the absence, and the court must find the absence justified before the accused may pursue the appeal.
Appeals by the Accused and by the Government
An accused may appeal from a judgment of conviction within the applicable period. The appeal brings the criminal judgment to the reviewing court and allows review of the conviction, penalty, and civil liability for taxes and penalties that were adjudicated with the criminal case.
The government may appeal only when the appeal is legally available and does not place the accused in double jeopardy. A judgment of acquittal on the merits is final as to criminal liability and cannot be appealed merely because the prosecution disagrees with the trial court's assessment of the evidence.
The civil aspect requires separate attention because the civil action for recovery of taxes and penalties is deemed instituted with the criminal tax action and is jointly determined in the same proceeding. An appeal concerning the civil tax liability may be possible when it does not disturb an acquittal that has become constitutionally final on the criminal aspect.
Finality and Consequences of Late Appeal
Appeal is a statutory remedy, so the right to appeal must be exercised in the manner and within the period fixed by the rules. A late appeal does not merely create a procedural defect; it prevents the reviewing court from acquiring appellate jurisdiction in the ordinary course.
Once the period lapses without a proper appeal or a timely motion that prevents finality, the judgment becomes final and executory. In a conviction, finality permits entry of judgment and execution of the penalty and civil liability; in an acquittal, finality protects the accused from another appeal on the criminal charge.
A petition for certiorari is not an appeal and does not extend the appeal period. It is an extraordinary remedy directed at jurisdictional error or grave abuse of discretion, and it cannot be used to evade the finality of a judgment when the ordinary appeal was simply lost through inaction.