FILING FEES – AMOUNTS OF FEES; HOW TO COMPUTE; WHEN PAYABLE; EFFECT OF NON-PAYMENT

• Upon the filing of the pleading or other application which initiates an action or proceeding, the
fees prescribed therefor shall be paid in full. Non-payment or partial payment of filing fee may
result in the dismissal of the complaint or claim.

• Schedule of Fees

SUPREME COURT, COURT OF APPEALS, SANDIGANBAYAN, COURT OF TAX APPEALS

§ For filing an action or proceeding with the Supreme Court, Court of Appeals and
Sandiganbayan, for each action or proceeding including a petition or motion for
intervention – P3,000.00
§ For filing an action or proceeding with the Court of Tax Appeals
• For filing an action or proceeding, including petition for intervention, and
for all services in the same, if the sum claimed or the amount of disputed
tax or customs assessment, inclusive of interest, penalties and surcharges,
damages of whatever kind and attorney’s fees or value of the article of
property in seizure cases, is:
A) Less than P50,000.00 ………… P750.00
B) P50,000.00 or more but less than P200,000.00 . 1,000.00
C) P200,000.00 or more but less than P400,000.00 … 1,500.00
D) P400,000.00 or more but less than P600,000.00 2,500.00
E) P600,000.00 or more but less than P800,000.00 4,000.00
F) P800,000.00 or more but less than P1,000,000.00 ……… 5,000.00
G) P1,000,000.00 or more but less than P7,500,000.00
On the first P1,000,000.00, the fee shall be P5,000.00 and for
each P1,000.00 in excess of P1,000,000.00 but not more than 7.00
P7,500,000.00
H) P7,500,000.00 OR MORE ON THE FIRST P7,500,000.00,
THE FEE SHALL BE P50,500.00 AND FOR EACH P1,000.00
IN EXCESS OF P7,500,000.00

PROVIDED THAT FOR ASSESSMENTS BEYOND P50 10.00

MILLION, THE FILING FEE FOR THE EXCESS SHALL BE
THE EQUIVALENT OF ONE-HALF (1/2) OF ONE (1%) PER
CENTUM

I) WHEN THE VALUE OF THE SUBJECT MATTER CANNOT

BE ESTIMATED 5,000.00

• FOR FILING A PETITION FOR REVIEW FROM A DECISION OF THE REGIONAL TRIAL
COURT OR OF THE CENTRAL BOARD OF ASSESSMENT APPEALS OR A SPECIAL
CIVIL ACTION WITH THE CTA OR AN APPEAL FROM A DECISION OF A CTA
DIVISION TO THE CTA EN BANC – THREE THOUSAND (P3,000.00) PESOS

REGIONAL TRIAL COURTS

§ For filing an action or a permissive OR COMPULSORY counter-claim, CROSS-CLAIM,

or money claim against an estate not based on judgment, or for filing a third-party, fourth-
party, etc. complaint, or a complaint-in-intervention, if the total sum claimed, INCLUSIVE
OF INTERESTS, PENALTIES, SURCHARGES, DAMAGES OF WHATEVER KIND,
AND ATTORNEY’S FEES, LITIGATION EXPENSES AND COSTS and/or in cases
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 involving property, the FAIR MARKET value of the REAL property in litigation STATED
IN THE CURRENT TAX DECLARATION OR CURRENT ZONAL VALUATION OF
THE BUREAU OF INTERNAL REVENUE, WHICHEVER IS HIGHER, OR IF THERE
IS NONE, THE STATED VALUE OF THE PROPERTY IN LITIGATION OR THE
VALUE OF THE PERSONAL PROPERTY IN LITIGATION AS ALLEGED BY THE
CLAIMANT, is:

1. Less than P100,000.00 P 1,000.00

2. P100,000.00 or more but less than P150,000.00 1,600.00
3. P150,000.00 or more but less than P200,000.00 2,000.00
4. P200,000.00 or more but less than P250,000.00 3,000.00
5. P250,000.00 or more but less than P300,000.00 3,500.00
6. P300,000.00 or more but less than P350,000.00 4,000.00
7. P350,000.00 or more but not more than P400,000.00 4,500.00
8. For each P1,000.00 in excess of P400,000.00 20.00

§ For filing:
1. Actions where the value of the subject matter cannot be estimated P 2,000.00
2. Special civil actions, except judicial foreclosure of mortgage,
EXPROPRIATION PROCEEDINGS, PARTITION AND QUIETING OF 2,000.00
TITLE which shall be governed by paragraph (a) above ………
3. All other actions not involving property…………….. 2,000.00

§ For filing requests for extrajudicial foreclosure of real estate or chattel mortgage BY THE
SHERIFF OR NOTARY PUBLIC, if the amount of the indebtedness, or the mortgagee’s claim
is:
1. Less than P50,000.00 P 550.00
2. P50,000.00 or more but less than P100,000.00 800.00
3. P100,000.00 or more but less than P150,000.00 1,000.00
4. P150,000.00 or more but less than P200,000.00 1,300.00
5. P200,000.00 or more but less than P250,000.00 2,000.00
6. P250,000.00 or more but less than P300,000.00 2,500.00
7. P300,000.00 or more but less than P400,000.00 3,000.00
8. P400,000.00 or more but less than P500,000.00 3,500.00
9. P500,000.00 or more but not more than P1,000,000.00 4,000.00
10.For each P1,000.00 in excess of P1,000,000.00 20.00

§ For initiating proceedings for the allowance of wills, granting letters of administration,
appointment of guardians, trustees, and other special proceedings, the fees payable shall be
collected in accordance with the value of the property involved in the proceedings, which
must be stated in the application or petition, as follows:
1. Not more than P100,000.00 P 3,500.00
2. More than P100,000.00 but less than P150,000.00 4,000.00
3. P150,000.00 or more but less than P200,000.00 4,700.00

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 4. P200,000.00 or more but less than P250,000.00 5,000.00
5. P250,000.00 or more but less than P300,000.00 5,500.00
6. P300,000.00 or more but less than P350,000.00 6,000.00
7. P350,000.00 or more but not more than P400,000.00 6,500.00
8. For each P1,000.00 in excess of P400,000.00 20.00

§ For filing petitions for naturalization or other modes of acquisition of citizenship, TEN
THOUSAND (P10,000.00) PESOS
§ For filing petitions for adoption, support, annulment of marriage, legal separation and other
actions or proceedings under the DOMESTIC ADOPTION ACT OF 1998, THE INTER-
COUNTRY ADOPTION ACT OF 1995 AND THE Family Code, AS FOLLOWS:
• WHEN PETITIONER FOR ADOPTION IS A FILIPINO CITIZEN, TWO THOUSAND
(P2,000.00) PESOS;
• WHEN PETITIONER FOR ADOPTION IS A FOREIGN NATIONAL, TEN
THOUSAND (P10,000.00) PESOS;
• SUPPORT, FIVE HUNDRED (P500.00) PESOS
• ANNULMENT OF MARRIAGE, DECLARATION OF NULLITY OF MARRIAGE, OR
LEGAL SEPARATION, THREE THOUSAND (P3,000.00) PESOS; AND
• CUSTODY OF MINORS, ONE THOUSAND (P1,000.00) PESOS;
• If the proceedings involve separation of property, an additional fee corresponding to the
value of the property involved shall be collected, computed in accordance with the rates
for special proceedings.
§ For all other special proceedings not concerning property, FIVE HUNDRED (P500.00)
PESOS

MUNICIPAL TRIAL COURTS, METROPOLITAN TRIAL COURTS, MTCCs, MCTCs

§ For each civil action or proceeding where the value of the subject matter involved, or the
amount of the demand, inclusive of interests, penalties, surcharges, damages of whatever
kind, attorney’s fees, litigation expenses and costs is:
1. Not more than P20,000.00 P 300.00
2. More than P20,000.00 but not more than P100,000.00 1,000.00
3. More than P100,000.00 but not more than P200,000.00 2,500.00
4. More than P200,000.00 but not more than P300,000.00 3,500.00
5. More than P300,000.00 but not more than P400,000.00 5,000.00

§ For initiating proceedings for the allowance of wills, granting the letters of administration
and settlement of estates of small value, where the value of the estate is:
1. Not more than P20,000.00 P 500.00
2. More than P20,000.00 but not more than P100,000.00 2,700.00
3. More than P100,000.00 but not more than P200,000.00 4,000.00
4. For each proceeding other than the allowance of wills (probate), granting
400.00
of the letter of administration, settlement of estates of small value

§ For forcible entry and unlawful detainer cases WHERE NO DAMAGES/COSTS ARE
PRAYED FOR, FIVE hundred (P500.00) pesos; AND IN CASES WHERE INTERESTS,
PENALTIES, SURCHARGES, DAMAGES OF WHATEVER KIND, AND
ATTORNEY’S FEES ARE PRAYED FOR, same as above.
§ For all other actions not covered by preceding paragraphs, P700.00
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HOW TO COMPUTE AMOUNT OF FILING FEE:

(1) Determine total amount of demand -

(a) If the action involves real property, determine the fair market value;

(b) Include amount of INTERESTS, PENALTIES, SURCHARGES, DAMAGES OF

WHATEVER KIND, ATTORNEY’S FEES, LITIGATION EXPENSES AND COSTS.

(2) Compute the filing fee based on abovementioned provisions of Rule 141. Note the kind of action
and the court (SC/CA/CTA, RTC, MTC) where the action will be filed.

Illustration:

• Case involves reconveyance of real property located at Quezon City with a fair market value of
P672,000.00, and a claim for moral damages of P500,000.00, exemplary damages of
P250,000.00, and attorney’s fees of P500,000.00
•
o Step 1: Compute total amount of demand:

FMV of property 672,000.00

Moral damages 500,000.00
Exemplary damages 250,000.00
Attorney’s fees 500,000.00
-----------------
TOTAL 1,922,000.00

o Step 2: Determine applicable computation formula using table in Rule 141:

The case involves title to real property. Since the fair market value of the real property located
within Manila exceeds P50,000.00, the case should be filed with the RTC. Hence the
applicable formula is:
P350,000.00 or more but not more than P400,000.00 4,500.00
For each P1,000.00 in excess of P400,000.00 20.00

o Step 3: Compute:
Total amount of claim is P1,922,000.00

Based on rate shown in Step 2, for the first P400,000.00, the filing fee is P4,500.00

From total claim of P1,922,000.00, deduct P400,000.00, leaving an excess of P1,522,000.

Apply the rate of P20.00 for each P1,000.00 in excess of P400,000.00 (OR P1,522,000.00)

(1,522,000,00 /1,000) x 20.00 30,440.00

Add the rate for the first P400,000.00 4,500.00

-------------
TOTAL FILING FEE (more or less) P34,940.00

• Note that the above computation will only determine FILING FEE/DOCKET FEE (which is
divided into JDF and SAJ). The court also imposes other miscellaneous fees.

• It is recommended that prior to filing, have a copy of the pleading assessed in the court where
the case will be later filed for estimation of filing fees, etc.
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NOTE: JURISDICTIONAL AMOUNTS – Determines where or which court a case is to be filed.

FOR MONEY CLAIMS (PERSONAL ACTIONS):

Metropolitan Trial Courts - not more than P400,000.00

Municipal Trial Courts; MTCCs and MCTCs - not more than P300,000.00

FOR CASES INVOLVING INTEREST IN, POSSESSION OF OR TITLE TO REAL

PROPERTY (REAL ACTIONS):

Metropolitan Trial Courts - Assessed Value (in Tax Declaration) not more than P50,000.00
Municipal Trial Courts MTCCs and MCTCs - Assessed Value is not more than P20,000.00

IMPORTANT:

BEYOND THESE AMOUNTS, CASE SHOULD BE FILED WITH THE REGIONAL TRIAL
COURTS.

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