JURISDICTION OVER THE SUBJECT MATTER:

Jurisdiction over the nature of the action and its subject matter THEREOF does not depend upon the defenses set forth in an answer or a motion to dismiss. The same rationale applies to an answer with a motion to dismiss (MONTAÑER vs. SHARI’A DISTRICT COURT, G.R. No. 174975, January 20, 2009, First Division, Puno, C.J.).