Which court has exclusive original jurisdiction over criminal cases with attendant claim amounting to Php1,000,000 or more?

• A. Regular trial courts (MTC)
• B. Court of Tax Appeals
• C. Sandiganbayan
• D. Regional Trial Court

Answer: (B)

This item tests how tax-related criminal cases are allocated to a specialized court. The Court of Tax Appeals has exclusive original jurisdiction over criminal actions arising under tax laws when the attendant civil or monetary claim reaches a substantial amount, such as Php1,000,000 or more. This specialization exists to ensure cases involving tax computations, penalties, and related offenses are handled by judges with focused expertise in tax statutes and accounting, promoting consistent and informed rulings on large tax-related disputes. Regular trial courts and regional trial courts handle general criminal matters and other types of cases, but they do not have exclusive jurisdiction over tax-crime cases. The Sandiganbayan focuses on anti-graft and related offenses by public officers, which is a different category of crimes. Therefore, for tax-law crimes with a significant monetary claim, the Court of Tax Appeals is the appropriate and exclusive forum.