Court of Tax Appeals

The Court of Tax Appeals (Filipino: Hukuman ng Apelasyon sa Buwis^[2]) is the special court of limited jurisdiction, and has the same level with the Court of Appeals. The court consists of 8 Associate Justices and 1 Presiding Justice. The Court of Tax Appeals is located on Senator Miriam P. Defensor-Santiago Avenue (formerly Agham Road), Diliman, Quezon City in Metro Manila.

History

The Court of Tax Appeals was originally created by virtue of Republic Act No. 1125^[3] which was enacted on June 16, 1954, composed of three (3) Judges with Mariano B. Nable as the first Presiding Judge. With the passage of Republic Act Number 9282^[4] on April 23, 2004, the CTA became an appellate Court, equal in rank to the Court of Appeals. Under Section 1 of the new law, the Court is headed by a Presiding Justice and assisted by five (5) Associate Justices. They shall have the same qualifications, rank, category, salary, emoluments and other privileges, be subject to the same inhibitions and disqualifications and enjoy the same retirement and other benefits as those provided for under existing laws for the Presiding Justice and Associate Justices of the Court of Appeals. A decision of a division of the CTA may be appealed to the CTA en banc, and the latter's decision may further be appealed by verified petition for certiorari to the Supreme Court.

On June 16, 2019, the Court celebrated its 65th Founding Anniversary.

Expanded jurisdiction

On June 12, 2008, Republic Act Number 9503 (R.A. 9503)^[5] was enacted and took effect on July 5, 2008. This enlarged the organizational structure of the CTA by creating a Third Division and providing for three additional justices. Hence, the CTA is now composed of one Presiding Justice and eight Associate Justices. The CTA may sit en banc or in three divisions with each division consisting of three justices. The CTA, as one of the courts comprising the Philippine Judiciary, is under the supervision of the Supreme Court of the Philippines.

Previously, only decision, judgment, ruling or inaction of the Commissioner of Internal Revenue, the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry, or the Secretary of Agriculture, involving the National Internal Revenue Code and the Tariff and Customs Code on civil matters are appealable to the Court of Tax Appeals. The expanded jurisdiction transferred to the CTA the jurisdiction of the Regional Trial Courts and the Court of Appeals over matters involving criminal violation and collection of revenues under the National Internal Revenue Code and Tariff and Customs Code. It also acquired jurisdiction over cases involving local and real property taxes which used to be with the Regional Trial Court and the Court of Appeals.

2008 organizational expansion

Gloria Macapagal Arroyo on June 12, 2008, signed into law Republic Act 9503 (An Act Enlarging the Organizational Structure of the Court of Tax Appeals, Amending for the Purpose Certain Sections of the Law Creating the Court of Tax Appeals, and for Other Purposes), which added three more members (and one more division) to the court. The new law was enacted "to expedite disposition of tax-evasion cases and increase revenues for government to fund social services, food, oil and education subsidies and infrastructure".^[6]

Current Justices

The Court of Appeals is currently composed of a Presiding Justice and Eight Associate Justices. Among the Incumbent members, Jean Marie Bacorro-Villena is the longest-serving Associate Justice, With a tenure of 2638 days () as of ; the most recent justice to enter the court is Henry Angeles, whose tenure started on October 11, 2022.

Divisions

Court demographics

By law school

By appointing President

By gender

By tenure

Court of Tax Appeals Justices since June 11, 1954

Note:

Timeline Judges and Justices of the Court of Tax Appeals (since 1954)

Members of the Nable Court

Members of the T. Reyes Court (1965–1966)

Members of the Umali Court (1966–1976)

Members of the Filler Court (1980–1990)

Members of the A. Reyes Court (1990–1991)

Members of the Acosta Court (1992–2012)

Members of the Del Rosario Court (2013-2025)

Members of the Ringpis-Liban Court (2025-Present)

The rule of seniority

The Associate Justices of the Court are usually ordered according to the date of their appointment. There are no official ramifications as to this ranking, although the order determines the seating arrangement on the bench and is duly considered in all matters of protocol. Within the discretion of the Court, the ranking may also factor into the composition of the divisions of the Court.

The incumbent Justice with the earliest date of appointment is deemed the Senior Associate Justice. The Senior Associate Justice has no constitutional or statutory duties, but usually acts as Acting Presiding Justice during the absence of the Presiding Justice. The Senior Associate Justice is also usually designated as the chairperson of the second division of the Court.

The following became Senior Associate Justices in their tenure in the Court of Tax Appeals:

See also

• Supreme Court of the Philippines
• Court of Appeals of the Philippines
• Sandiganbayan
• Philippines
• Political history of the Philippines
• Constitution of the Philippines

References

• The Official Website of The Court of Tax Appeals
• The Organizational Structure of The Court of Tax Appeals
• Republic Act 1125, An Act Creating the Court of Tax Appeals (CTA) Archived June 21, 2019 at the Wayback Machine
• Republic Act 9282, An Act Expanding the Jurisdiction Of the Court of Tax Appeals (CTA) Archived June 21, 2019 at the Wayback Machine
• Republic Act 9503, An Act Enlarging The Organizational Structure of the Court of Tax Appeals (CTA) Archived June 21, 2019 at the Wayback Machine

Sources

1. ^ Aika Rey (8 January 2020). "Where will the money go?". Rappler. Retrieved 29 May 2020.
2. ^ Direktoryo ng mga Ahensiya at Opisyal ng Pamahalaan ng Pilipinas (in Filipino). Kagawaran ng Badyet at Pamamahala (Department of Budget and Management). 2018. Archived August 24, 2020 at the Wayback Machine. Retrieved September 30, 2020.
3. ^ "Republic Act No. 1125". Archived 21 June 2019 at the Wayback Machine. Retrieved 16 January 2026.
4. ^ "Republic Act No. 9282". Archived 21 June 2019 at the Wayback Machine. Retrieved 16 January 2026.
5. ^ "Republic Act No. 9503". Archived 21 June 2019 at the Wayback Machine. Retrieved 16 January 2026.
6. ^ "Inquirer.net, Arroyo signs law expanding Court of Tax Appeals". Archived from the original on June 13, 2008. Retrieved June 12, 2008.

External links

• Philippines: Gov.Ph: About the Philippines Archived December 24, 2006 at the Wayback Machine – Justice category
• The Philippines Court of Tax Appeals – Official website
• List of CTA Justices Archived February 8, 2007 at the Wayback Machine – List of Justices of the CTA