Court of Tax Appeals
Hukuman ng Apelasyon sa Buwis Hukuman ng Pag-aapela sa Buwis
Facade of the Court of Tax Appeals
Seal of the Court of Tax Appeals
Established	June 16, 1954
Location	Senator Miriam P. Defensor-Santiago Avenue, Diliman, Quezon City
Composition method	Presidential appointment from the short-list submitted by the Judicial and Bar Council
Authorized by	Republic Act No. 1125 and Republic Act No. 9282
Appeals to	Supreme Court of the Philippines
Appeals from	Regional Trial Courts
Number of positions	9
Annual budget	₱577.90 million (2020)[1]
Website	cta.judiciary.gov.ph
Presiding Justice
Currently	Roman G. Del Rosario
Since	March 13, 2013

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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

Flag of the Court of Tax Appeals

The Court of Tax Appeals was originally created by virtue of Republic Act No. 1125 Archived June 21, 2019, at the Wayback Machine 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 (R.A. 9282) Archived June 21, 2019, at the Wayback Machine 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) Archived June 21, 2019, at the Wayback Machine 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."^[3]

Current Justices

The Court of Appeals is currently composed of a Presiding Justice and Eight Associate Justices. Among the Incumbent members, Maria Belen Ringpis-Liban is the longest-serving Associate Justice, With a tenure of 3877 days (10 years, 225 days) as of December 28, 2023; the most recent justice to enter the court is Henry Angeles, whose tenure started on October 11, 2022.

Office	Justice Date and Place of Birth	Date of Appointment	Appointing President	Date of Retirement (70 taong gulang)[4]	Law School	Previous Post (Most recent upon appointment)	Replacing
Presiding Justice	Roman Del Rosario born (1955-10-06) October 6, 1955 Manila	March 13, 2013[5]	Aquino III	October 6, 2025	UP	N/A	Acosta
Associate Justice	Maria Belen Ringpis-Liban pinanganak (1957-02-25) February 25, 1957 Quezon City	May 17, 2013[6]	Aquino III	February 25, 2027	UP	Judge, Quezon City Regional Trial Court (1996-2013)	Palanca-Enriquez
Associate Justice	Catherine Manahan born (1956-01-02) January 2, 1956 Manila	December 6, 2016[7]	Duterte	January 2, 2026	UP	Chief Legal Adviser for Senator Aquilino Pimentel III	Cotangco-Manalastas
Associate Justice	Jean Marie Bacorro-Villena born (1973-03-19) March 19, 1973 Manaoag, Pangasinan	July 8, 2019[8]	Duterte	March 19, 2043	AU	Judge, Manila Regional Trial Court	Bautista
Associate Justice	Maria Rowena Modesto-San Pedro born (1964-08-21) August 21, 1964 Makati City	July 11, 2019	Duterte	August 21, 2034	UP	Judge, Pasig City Regional Trial Court	Casanova
Associate Justice	Marian Ivy Reyes-Fajardo born (1975-03-06) March 6, 1975 Cagayan de Oro	May 20, 2021[9]	Duterte	March 6, 2045	ADMU	Private Lawyer	Mindaro-Grulla
Associate Justice	Lanee Cui-David born (1964-04-01) April 1, 1964 Manila	May 24, 2021[10]	Duterte	April 1, 2038	UE	Private Lawyer	Fabon-Victorino
Associate Justice	Corazon Ferrer-Flores born (1957-08-22) August 22, 1957 Quezon City	October 11, 2022[11]	Marcos Jr.	August 22, 2027	UST	Presiding Judge, Regional Trial Court, Branch 73, Malabon City	Castañeda Jr.
Associate Justice	Henry Angeles born (1978-07-23) July 23, 1978 Quezon City	September 26, 2023[12]	Marcos Jr.	July 23, 2048	UST	Private Lawyer	Piñera-Uy

Court demographics

Court of Tax Appeals Justices since June 11, 1954

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

Notes

External links

Wikimedia Commons has media related to Court of Tax Appeals of the Philippines.

• 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