Court of Tax Appeals of the Philippines

Court of Tax Appeals of the Philippines
Hukuman ng Paghahabol sa Buwis ng Pilipinas
Seal of the Court of Tax Appeals of the Philippines
Established	June 16, 1954
Country	Philippines
Location	Quezon City
Composition method	Presidential appointment from the short-list submitted by the Judicial and Bar Council
Authorized by	Constitution of the Philippines
Website	cta.judiciary.gov.ph

Court of Tax Appeals

The Court of Tax Appeals of the Philippines (Filipino: Hukuman ng Paghahabol sa Buwis ng Pilipinas) 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 at Agham Road, National Government Center, North Triangle, Diliman, Quezon City in Metro Manila.

History

The Court of Tax Appeals was originally created by virtue of Republic Act. No. 1125 (R.A.1125) which was enacted on June 16, 1954 composed of three (3) Judges with Mariano CH. Nable as the first Presiding Judge. With the passage of Republic Act Number 9282 (R.A. 9282) 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, 2014, the Court celebrated its 60th Anniversary.

Expanded Jurisdiction

On June 12, 2008, Republic Act Number 9503 (R.A. 9503) 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 (3) additional Justices. Hence, the CTA is now composed of one (1) Presiding Justice and eight (8) Associate Justices. The CTA may sit en banc or in three (3) divisions with each division consisting of three (3) Justices. The CTA, as one of the Courts comprising the Philippine Judiciary, and it 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 appeallable 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. In addition, 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 3 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."^[1]

Incumbent Justices

Name of Court of Tax Appeals Justices	Position	Date of Appointment	Date of Birth	Date of Retirement
Hon. ROMAN G. DEL ROSARIO	Presiding Justice	March 13, 2013	October 6, 1955	October 6, 2025
Hon. JUANITO C. CASTAÑEDA, JR.	April 26, 2004 As Associate Justice	October 1, 2001 As Associate Judge	June 24, 1952	June 24, 2022
Hon. LOVELL R. BAUTISTA	April 26, 2004 As Associate Justice	January 20, 2003 As Associate Judge	August 14, 1948	August 14, 2018
Hon. CAESAR A. CASANOVA	Associate Justice	November 3, 2004	September 9, 1948	September 9, 2018
Hon. ERLINDA P. UY	Associate Justice	October 5, 2004	May 28, 1953	May 28, 2023
Hon. ESPERANZA R. FABON-VICTORINO	Associate Justice	November 27, 2009	August 3, 1950	August 3, 2020
Hon. CIELITO N. MINDARO-GRULLA	Associate Justice	November 27, 2009	June 17, 1950	June 17, 2020
Hon. AMELIA C. MANALASTAS	Associate Justice	December 15, 2009	September 11, 1946	September 11, 2016
Hon. MA. BELEN RINGPIS LIBAN	Associate Justice	May 17, 2013	February 25, 1957	February 25, 2027

Former Judges

Name of Former Court of Tax Appeals Judges	Position	Date of Appointment	Date of Retirement
Hon. Mariano CH. Nable	Presiding Judge	June 1954	January 1965
Hon. Augusto M. Luciano	Associate Judge	July 1954	March 1965
Hon. Teofilo D. Reyes Jr.	Presiding Judge	May 1965	January 1966
Hon. Alejandro B. Alfurong	Associate Judge	June 1965	January 1966
Hon. Roman M. Umali	May 1966 as Presiding Judge	August 1955 as Associate Judge	January 1976
Hon. Estanislao R. Alvarez	Associate Judge	January 1966	January 1976
Hon. Ramon L. Avanceña	Associate Judge	May 1966	January 1976
Hon. Amante A. Filler	August 1980 as Presiding Judge	June 1976 as Associate Judge	August 1990
Hon. Constante C. Roaquin	Associate Judge	June 1976	May 1992
Hon. Alex Z. Reyes	November 1990 as Presiding Judge	June 1980 as Associate Judge	November 1991
Hon. Manuel K. Gruba	Associate Judge	September 1992	June 1996
Hon. Ramon O. De Veyra	Associate Judge	September 1992	February 2001
Hon. Amancio Q. Saga	Associate Judge	April 1997	April 2001
Hon. Ernesto D. Acosta	March 1992 as Presiding Judge	April 1991 as Associate Judge	December 21, 2012

Former Justices

Name of Former Court of Tax Appeals Justices	Position	Date of Appointment	Date of Retirement
Hon. Ernesto D. Acosta	April 26, 2004 as Presiding Justice	March 13, 1992 as Presiding Judge	December 21, 2012
Hon. Olga R. Palanca - Enriquez	Associate Justice	October 29, 2004	December 14, 2012

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  The Court of Tax Appeals Building 1

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  The Court of Tax Appeals Building 2

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)
• Republic Act 9282, An Act Expanding the Jurisdiction Of the Court of Tax Appeals (CTA)
• Republic Act 9503, An Act Enlarging The Organizational Structure of the Court of Tax Appeals (CTA)

Notes

1. Inquirer.net, Arroyo signs law expanding Court of Tax Appeals

External links

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