An RTC of the City of Makati does not have jurisdiction over an action for injunction where the acts sought to be enjoined are outside its territorial jurisdiction.

Taxpayer filed before the RTC of Makati City a case to assail the decision of the City Treasurer of the City of Tuguegarao, Cagayan which denied its protest contesting the demand letter and statement of account for alleged local franchise taxes. The RTC dismissed the appeal on the ground of lack of jurisdiction. On appeal to the CTA, the latter ruled that based on the allegations and reliefs sought in taxpayer’s petition/appeal filed before the RTC of Makati City, it is not simply a case seeking review of the decision of the City Treasurer. It is essentially an action for injunction where the taxpayer seeks to control the acts of the City Treasurer of the City of Tuguegarao. Considering that the petition/appeal prayed that the City Treasurer be ordered to perform certain acts and also to refrain from doing a certain act, and considering the allegations laid down by taxpayer in the petition/appeal concerning its rights under the Local Government Code and ordinance, the case is essentially a principal action for injunction. The Court which has jurisdiction over the action is the regional trial court belonging to the Second Judicial Region. The RTC of Makati City did not err in dismissing the case because it has no jurisdiction over an action for injunction where the acts sought to be enjoined are outside its territorial region. (Philippine Long Distance Telephone Co., Inc. vs. City of Tuguegarao CTA AC No. 103, July 11, 2014)