Court of Tax Appeals of the Philippines

Court of Tax Appeals

The Court of Tax Appeals (Template:Lang-fil) 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 Agham Road, 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 B. 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, 2019, the Court celebrated its 65th Founding 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 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."

Incumbent justices

The Court of Tax Appeals consists of a Presiding justice and eight associate justices. Among the current members of the Court, Maria Belen Ringpis-Liban is the longest-serving justice, with a tenure of 11 years, 19 days; the most recent justice to enter the court is Corazon Ferrer–Flores, whose tenure began on October 11, 2022.

Office	Justice (Birth info)	Appointing President	Date of Appointment	Date of Retirement (70 years old)	Replacing
Presiding Justice	Roman Del Rosario (1955-10-08) October 8, 1955	B. Aquino III	2013-03-13	2025-10+-25	Acosta
Senior Associate Justice	Maria Belen Ringpis-Liban (1957-02-25) February 25, 1957	B. Aquino III	2013-05-28	2027-02-25	Palanca-Enriquez
Associate Justice	Catherine Manahan (1956-01-02) January 2, 1956	Duterte	20162-12-06	2026-01-02	Cotangco-Manalastas
Associate Justice	Jean Marie Bacorro-Villena (1973-03-19) March 19, 1973	Duterte	2019-07-08	2043-03-19	Bautista
Associate Justice	Maria Rowena Modesto-San Pedro (1964-08-21) August 21, 1964	Duterte	2019-07-11	2034-08-21	Casanova
Associate Justice	Marian Ivy Reyes-Fajardo (1975-03-06) March 6, 1975	Duterte	2021-05-20	2045-03-06	Victoriano
Associate Justice	Lanee Cui-David (1968-04-01) April 1, 1968	Duterte	2021-05-24	2038-04-01	Mindaro-Grulla
Associate Justice	Corazon Ferrer–Flores (1957-08-22) August 22, 1957	Marcos Jr.	2022-10-11	2027-08-22	Castañeda Jr.
Associate Justice	Henry Angeles (1978-07-23) July 23, 1978	Marcos Jr.	2023-09-27	2048-07-23	Piñera-Uy

Current Justices by Total Time in Office

Justice	Term Started	Date of Retirement	Total time in office
Henry Angeles	2023-09-27	2048-07-23	24 years, 300 days
Marian Ivy Reyes-Fajardo	2021-05-20	2045-03-06	24 years, 93 days
Jean Marie Bacorro-Villena	2019-07-08	2043-03-19	23 years, 254 days
Lanee Cui-David	2021-05-24	2038-04-01	16 years, 312 days
Maria Rowena Modesto-San Pedro	2019-07-11	2034-08-21	15 years, 41 days
Maria Belen Ringpis-Liban	2013-05-28	2027-02-25	13 years, 275 days
Roman Del Rosario	2013-03-13	2025-10+-25	12 years, 211 days
Catherine Manahan	2016-12-06	2026-01-02	9 years, 27 days
Corazon Ferrer–Flores	2022-10-11	2027-08-22	4 years, 315 days

Divisions

Role	First Division	Second Division	Third Division
Chairperson	R. Del Rosario	M. Ringpis-Liban	C. Manahan
Members	M. Reyes-Fajardo L. Cui-David	J. Bacorro-Villena C. Ferrer-Flores	M. Modesto-San Pedro C. Ferrer-Flores^

Roll of Justices

see: List of Justices of the Court of Appeals

See Also

• Supreme Court of the Philippines
• Sandiganbayan
• Court of Appeals of the Philippines