View source for Court of Tax Appeals of the Philippines

[[File:FvfCTA0257 03.JPG|thumb|left|270px|Court of Tax Appeals]]The '''Court of Tax Appeals''' ({{lang-fil|Hukuman ng Apelasyon sa Buwis}}<ref>{{cite book |title=Direktoryo ng mga Ahensiya at Opisyal ng Pamahalaan ng Pilipinas |date=2018 |publisher=Kagawaran ng Badyet at Pamamahala (Department of Budget and Management) |url=https://www.dbm.gov.ph/wp-content/uploads/AboutDBM/2018/2018_filipino_version.pdf |access-date=September 30, 2020 |language=fil |archive-url=https://web.archive.org/web/20200824070536/https://www.dbm.gov.ph/wp-content/uploads/AboutDBM/2018/2018_filipino_version.pdf |archive-date=August 24, 2020}}</ref>) is the special court of limited jurisdiction, and has the same level with the [[Philippine Court of Appeals|Court of Appeals]]. The court consists of 8 Associate Justices and 1 Presiding Justice. The Court of Tax Appeals is located on Agham Road, [[Diliman]], [[Quezon City]] in [[Metro Manila]].
==History==
The Court of Tax Appeals was originally created by virtue of [https://www.lawphil.net/statutes/repacts/ra1954/ra_1125_1954.html Republic Act. No. 1125 (R.A.1125)] 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 [https://www.lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html Republic Act Number 9282 (R.A. 9282)] on April 23, 2004, the CTA became an appellate Court, equal in rank to the [[Philippine Court of Appeals|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 [[Philippine Court of Appeals|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, [https://www.lawphil.net/statutes/repacts/ra2008/ra_9503_2008.html 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 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 [[Department of Finance (Philippines)|Secretary of Finance]], the [[Department of Trade and Industry (Philippines)|Secretary of Trade and Industry]], or the [[Department of Agriculture (Philippines)|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 of the Philippines|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 of the Philippines|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."<ref>{{Cite web |url=http://newsinfo.inquirer.net/breakingnews/nation/view/20080612-142268/Arroyo-signs-law-expanding-Court-of-Tax-Appeals |title=Inquirer.net, Arroyo signs law expanding Court of Tax Appeals |access-date=June 12, 2008 |archive-url=https://web.archive.org/web/20080613080135/http://newsinfo.inquirer.net/breakingnews/nation/view/20080612-142268/Arroyo-signs-law-expanding-Court-of-Tax-Appeals |archive-date=June 13, 2008 |url-status=dead }}</ref>
=='''Incumbent justices'''==
The Court of Tax Appeals consists of a Presiding justice and eight associate justices. Among the current members of the Court, {{Wp|Maria Belen Ringpis-Liban}} is the longest-serving justice, with a tenure of  {{Age in years and days|2013|5|28}}; the most recent justice to enter the court is [[Lanee Cui-David|{{Wp|Corazon Ferrer–Flores}}]], whose tenure began on October 11, 2022.
{| class="wikitable sortable" style="text-align:left"
|-
! width="30%" |Justice 
(Birth info)
!Office
! width="30%" |Law School
! width="20%" |Appointing President
! width="20%" |Date of Appointment
<small>Length of service</small>
! width="20%" |Date of Retirement (70 years old)<ref>{{Cite web|url=https://www.officialgazette.gov.ph/constitutions/1987-constitution/|title=Article VIII, Sec. 11 of the Constitution of the Philippines|access-date=August 6, 2021}}</ref>
! width="20%" |Replacing
|-
|{{Wp|Roman Del Rosario|Roman G. Del Rosario}}
{{Birth date and age|1955|10|8}}<br />Roman Garcia Del Rosario
|{{Wp|Presiding Justice of the Court of Appeals of the Philippines|Presiding Justice}}
|[[University of the Philippines College of Law|UP]]
|{{Wp|Benigno Aquino III|B. Aquino III}}
| style="white-space:nowrap" |March 13, 2013
<small>(</small>{{Age in years and days|2013|3|13}}<small>)</small>
| style="white-space:nowrap" |October 10, 2025
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|-
|{{Wp|Maria Belen Ringpis-Liban}}
<small>(</small>{{Birth date and age|1957|2|25}}<br />Maria Belen Ringpis
|{{Wp|Associate Justice of the Court of Tax Appeals|Senior Associate Justice}}
|[[University of the Philippines College of Law|UP]]
|{{Wp|Benigno Aquino III|B. Aquino III}}
|May 28, 2013
<small>(</small>{{Age in years and days|2013|5|28}}<small>)</small>
|February 25, 2027
|{{Wp|Olga Palanca-Enriquez|Palanca-Enriquez}}
|-
|{{Wp|Catherine Triumfante-Manahan|Catherine Manahan}}
{{Birth date and age|1956|1|2}}<br />Catherine Triumfante
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|[[University of the Philippines College of Law|UP]]
| rowspan="5" |{{Wp|Rodrigo Duterte|Duterte}}
|December 8, 2016
<small>(</small>{{Age in years and days|2016|12|8}}<small>)</small>
|January 2, 2026
|{{Wp|Amelia Cotangco-Manalastas|Cotangco-Manalastas}}
|-
|{{Wp|Jean Marie Bacorro-Villena}}
{{Birth date and age|1973|3|19}}<br />Jean Marie Alcantara Bacorro
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|[[Arellano University School of Law|Arellano]]
| rowspan="2" |July 12, 2019<small>(</small>{{Age in years and days|2019|7|12}}<small>)</small>
|March 19, 2043
|{{Wp|Lovell Bautista|Bautista}}
|-
|{{Wp|Maria Rowena Modesto-San Pedro}}
{{Birth date and age|1964|8|21}}<br />Maria Rowena G. Modesto
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|[[University of the Philippines College of Law|UP]]
|August 21, 2034
|{{Wp|Cesar Casanova|Casanova}}
|-
|{{Wp|Marian Ivy Reyes-Fajardo}}
{{Birth date and age|1975|8|21}}<br />Marian Ivy Ferrer Reyes
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|[[Ateneo de Manila University|Ateneo]]
|August 27, 2021
<small>(</small>{{Age in years and days|2021|8|27}}<small>)</small>
|August 21, 2045
|{{Wp|Esperanza Fabon-Victoriano|Fabon-Victoriano}}
|-
|{{Wp|Lanee Cui-David}}
{{Birth date and age|1968|4|1}}<br />Lanee Sosong Cui
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|[[University of the East College of Law|UE]]
|November 24, 2021
<small>(</small>{{Age in years and days|2021|11|24}}<small>)</small>
|April 1, 2038
|{{Wp|Cielito Mindaro-Grulla|Mindaro-Grulla}}
|-
|{{Wp|Corazon Ferrer–Flores}}
{{Birth date and age|1957|8|22}}<br />Corazon Gonzales Ferrer
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|[[University of Santo Tomas Faculty of Civil Law|UST]]
| rowspan="2" |{{Wp|Bongbong Marcos|Marcos Jr.}}
|October 11, 2022
<small>(</small>{{Age in years and days|2022|10|11}}<small>)</small>
|August 22, 2027
|{{Wp|Juanito Castañeda Jr.|Castañeda Jr.}}
|-
|
|
|
|
|
|{{Wp|Erlinda Piñera-Uy|Piñera-Uy}}
|}
===='''Divisions'''====
{| class="wikitable sortable"
|-
!Role
!First Division
!Second Division
!Third Division
|-
!Chairperson
|R. Del Rosario
|M. Ringpis-Liban
|C. Manahan
|-
!Members
|M. Reyes-Fajardo<br/>L. Cui-David
|J. Bacorro-Villena<br/>C. Ferrer-Flores
|M. Modesto-San Pedro<br/>C. Ferrer-Flores^
|}

=='''Roll of Justices'''==
see: [[List of justices of the Court of Tax Appeals|List of Justices of the Court of Appeals]]

=='''See Also'''==
*[[Supreme Court of the Philippines]]
*[[Sandiganbayan]]
*[[Court of Appeals of the Philippines]]
<references />