Difference between revisions of "Court of Tax Appeals of the Philippines"

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[[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>
[[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'''==
=='''Incumbent justices'''==
The Court of Tax Appeals consists of a Presiding justice and eight associate justices. Among the current members of the Court, [[Erlinda Piñera-Uy|{{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.
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 {{Wp|Corazon Ferrer–Flores}}, whose tenure began on October 11, 2022.
{| class="wikitable sortable" style="text-align:center"
{| class="wikitable sortable"
|-
|-
! width="30%" |Justice  
!Office
! Justice  
(Birth info)
(Birth info)
! width="30%" |Law School
! Appointing President
! width="20%" |Appointing President
! Date of Appointment
! width="20%" |Date of Appointment
! 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>
<small>Length of service</small>
! Replacing
! 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
|-
|-
! colspan="6" |{{Wp|Presiding Justice of the Court of Appeals of the Philippines|Presiding Justice}}
|{{Wp|Presiding Justice of the Court of Appeals of the Philippines|Presiding Justice}}
|-
|{{Wp|Roman Del Rosario}}
|{{Wp|Roman Del Rosario|Roman G. Del Rosario}}
{{Birth date and age|1955|10|8}}
{{Birth date and age|1955|10|8}}
Roman Garcia Del Rosario
|[[University of the Philippines College of Law|UP]]
|{{Wp|Benigno Aquino III|B. Aquino III}}
|{{Wp|Benigno Aquino III|B. Aquino III}}
| style="white-space:nowrap" |March 13, 2013
| style="white-space:nowrap" |2013-03-13
<small>(</small>{{Age in years and days|2013|3|13}}<small>)</small>
| style="white-space:nowrap" |2025-10+-25
| style="white-space:nowrap" |October 10, 2025
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|-
|-
! colspan="6" |{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justices}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Senior Associate Justice}}
|-
|{{Wp|Maria Belen Ringpis-Liban}}
|{{Wp|Maria Belen Ringpis-Liban}}
<small>(</small>{{Birth date and age|1957|2|25}}
{{Birth date and age|1957|2|25}}
 
Maria Belen Ringpis
|[[University of the Philippines College of Law|UP]]
|{{Wp|Benigno Aquino III|B. Aquino III}}
|{{Wp|Benigno Aquino III|B. Aquino III}}
|May 28, 2013
|2013-05-28
<small>(</small>{{Age in years and days|2013|5|28}}<small>)</small>
|2027-02-25
|February 25, 2027
|{{Wp|Olga Palanca-Enriquez|Palanca-Enriquez}}
|{{Wp|Olga Palanca-Enriquez|Palanca-Enriquez}}
|-
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Catherine Triumfante-Manahan|Catherine Manahan}}
|{{Wp|Catherine Triumfante-Manahan|Catherine Manahan}}
{{Birth date and age|1956|1|2}}
{{Birth date and age|1956|1|2}}
 
|{{Wp|Rodrigo Duterte|Duterte}}
Catherine Triumfante
|20162-12-06
|[[University of the Philippines College of Law|UP]]
|2026-01-02
| 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|Amelia Cotangco-Manalastas|Cotangco-Manalastas}}
|-
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Jean Marie Bacorro-Villena}}
|{{Wp|Jean Marie Bacorro-Villena}}
{{Birth date and age|1973|3|19}}
{{Birth date and age|1973|3|19}}
 
|{{Wp|Rodrigo Duterte|Duterte}}
Jean Marie Alcantara Bacorro
|2019-07-08
|[[Arellano University School of Law|Arellano]]
|2043-03-19
| 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|Lovell Bautista|Bautista}}
|-
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Maria Rowena Modesto-San Pedro}}
|{{Wp|Maria Rowena Modesto-San Pedro}}
{{Birth date and age|1964|8|21}}
{{Birth date and age|1964|8|21}}
 
|{{Wp|Rodrigo Duterte|Duterte}}
Maria Rowena G. Modesto
|2019-07-11
|[[University of the Philippines College of Law|UP]]
|2034-08-21
|August 21, 2034
|{{Wp|Cesar Casanova|Casanova}}
|{{Wp|Cesar Casanova|Casanova}}
|-
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Marian Ivy Reyes-Fajardo}}
|{{Wp|Marian Ivy Reyes-Fajardo}}
{{Birth date and age|1975|8|21}}
{{Birth date and age|1975|3|6}}
 
|{{Wp|Rodrigo Duterte|Duterte}}
Marian Ivy Ferrer Reyes
|2021-05-20
|[[Ateneo de Manila University|Ateneo]]
|2045-03-06
|August 27, 2021
|{{Wp|Esperanza Fabon-Victoriano|Victoriano}}
<small>(</small>{{Age in years and days|2021|8|27}}<small>)</small>
|August 21, 2045
|{{Wp|Esperanza Fabon-Victoriano|Fabon-Victoriano}}
|-
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Lanee Cui-David}}
|{{Wp|Lanee Cui-David}}
{{Birth date and age|1968|4|1}}
{{Birth date and age|1968|4|1}}
 
|{{Wp|Rodrigo Duterte|Duterte}}
Lanee Sosong Cui
|2021-05-24
|[[University of the East College of Law|UE]]
|2038-04-01
|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|Cielito Mindaro-Grulla|Mindaro-Grulla}}
|-
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Corazon Ferrer–Flores}}
|{{Wp|Corazon Ferrer–Flores}}
{{Birth date and age|1967|8|22}}
{{Birth date and age|1957|8|22}}
 
|{{Wp|Bongbong Marcos|Marcos Jr.}}
Corazon Gonzales Ferrer
|2022-10-11
|[[University of Santo Tomas Faculty of Civil Law|UST]]
|2027-08-22
| 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|Juanito Castañeda Jr.|Castañeda Jr.}}
|-
|-
|
|Associate Justice
|
|{{Wp|Henry Angeles}}
|
{{Birth date and age|1978|7|23}}
|
|{{Wp|Bongbong Marcos|Marcos Jr.}}
|2023-09-27
|2048-07-23
|{{Wp|Erlinda Piñera-Uy|Piñera-Uy}}
|{{Wp|Erlinda Piñera-Uy|Piñera-Uy}}
|}
|}
====Divisions====
 
==== Current Justices by Total Time in Office ====
{| class="wikitable sortable"
{| class="wikitable sortable"
|-
|-
!Role
! Justice
!First Division
! Term Started
!Second Division
! Date of Retirement
!Third Division
! Total time in office
|-
|-
!Chairperson
|{{Wp|Henry Angeles}}
|R. Del Rosario
|2023-09-27
|M. Ringpis-Liban
|2048-07-23
|C. Manahan
|{{Age in years and days|2023|9|27|2048|7|23}}
|-
|-
!Members
|{{Wp|Marian Ivy Reyes-Fajardo}}
|M. Reyes-Fajardo
|2021-05-20
L. Cui-David
|2045-03-06
|J. Bacorro-Villena
|{{Age in years and days|2021|5|20|2045|8|21}}
C. Ferrer-Flores
|M. Modesto-San Pedro
C. Ferrer-Flores^
|}
=='''Court of Tax Appeals Justices since June 11, 1954'''==
{| class="wikitable sortable"
|-
|-
! rowspan="2" |Number
|{{Wp|Jean Marie Bacorro-Villena}}
! rowspan="2" |Name of
|2019-07-08
Court of Tax Appeals
|2043-03-19
Judges and Justices
|{{Age in years and days|2019|7|8|2043|3|19}}
! rowspan="2" |Position
! colspan="3" |Appointment
! rowspan="2" |Presiding Judge/Justice
! rowspan="2" |Term Ended
|-
|-
!Date
|{{Wp|Lanee Cui-David}}
!Appointed By
|2021-05-24
!Replacing
|2038-04-01
|{{Age in years and days|2021|05|24|2038|4|1}}
|-
|-
|1
|{{Wp|Maria Rowena Modesto-San Pedro}}
|{{Wp|Mariano Nable}}
|2019-07-11
|[[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|2034-08-21
|June 1954
|{{Age in years and days|2019|7|11|2034|8|21}}
|[[Ramon Magsaysay|Magsaysay]]
|New seat
|First [[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|January 1965
|-
|-
|2
|{{Wp|Maria Belen Ringpis-Liban}}
|{{Wp|Augusto Luciano}}
|2013-05-28
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
|2027-02-25
|July 1954
|{{Age in years and days|2013|5|28|2027|2|27}}
|[[Ramon Magsaysay|Magsaysay]]
|New seat
|[[Mariano Nable|Nable]]
|March 1965
|-
|-
|3
|{{Wp|Roman Del Rosario}}
|{{Wp|Roman Umali}}
| style="white-space:nowrap" |2013-03-13
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
| style="white-space:nowrap" |2025-10+-25
|August 1955
|{{Age in years and days|2013|3|13|2025|10|10}}
|[[Ramon Magsaysay|Magsaysay]]
|New seat
|[[Mariano Nable|Nable]]
|May 1966
|-
|-
|2
|{{Wp|Catherine Triumfante-Manahan|Catherine Manahan}}
|[[Teofilo Reyes Jr.]]
|2016-12-06
|[[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|2026-01-02
|May 1965
|{{Age in years and days|2016|12|6|2026|1|2}}
|[[Diosdado Macapagal|Macapagal]]
|[[Mariano Nable|Nable]]
|{{Small|[[Roman Umali|Umali]] (''acting'')}}
|January 1966
|-
|-
|4
|{{Wp|Corazon Ferrer–Flores}}
|[[Alejandro Alfurong]]
|2022-10-11
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
|2027-08-22
|June 1965
|{{Age in years and days|2022|10|11|2027|8|22}}
|[[Diosdado Macapagal|Macapagal]]
|}
|[[Augusto Luciano|Luciano]]
===='''Divisions'''====
|[[Teofilo Reyes Jr.|Reyes Jr.]]
{| class="wikitable sortable"
|January 1966
|-
|-
|5
!Role
|[[Estanislao Alvarez]]
!First Division
|[[Associte Justice of the Court of Tax Appeals|Associate Judge]]
!Second Division
|January 1966
!Third Division
|[[Ferdinand Marcos|Marcos]], Sr.
|[[Alejandro Alfurong|Alfurong]]
|{{Small|[[Roman Umali|Umali]] (''acting'')}}
|January 1976
|-
|-
|6
!Chairperson
|[[Roman Umali]]
|R. Del Rosario
|[[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|M. Ringpis-Liban
|May 1966
|C. Manahan
|[[Ferdinand Marcos|Marcos]], Sr.
|[[Teofilo Reyes Jr.|Reyes Jr.]]
|{{Small|[[Roman Umali|Umali]] (''acting'')}}
|January 1976
|-
|-
|7
!Members
|[[Ramon L. Avanceña|Ramon Avanceña]]
|M. Reyes-Fajardo<br/>L. Cui-David
|[[Associte Justice of the Court of Tax Appeals|Associate Judge]]
|J. Bacorro-Villena<br/>C. Ferrer-Flores
|May 1966
|M. Modesto-San Pedro<br/>H. Angeles
|[[Ferdinand Marcos|Marcos]], Sr.
|[[Roman Umali|Umali]]
|[[Roman Umali|Umali]]
|January 1976
|-
|8
|[[Amante Filler]]
|[[Associte Justice of the Court of Tax Appeals|Associate Judge]]
|June 1976
|[[Ferdinand Marcos|Marcos]], Sr.
|[[Estanislao Alvarez|Alvarez]]
| rowspan="2" |{{small|Assumed office through President [[Ferdinand Marcos]]}}
|June 1980
|-
|9
|[[Constante Roaquin|Constante C. Roaquin]]
|[[Associte Justice of the Court of Tax Appeals|Associate Judge]]
|June 1976
|[[Ferdinand Marcos|Marcos]], Sr.
|[[Ramon L. Avanceña|Avanceña]]
|May 1992
|-
|3
|[[Amante Filler]]
|[[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|June 1980
|[[Ferdinand Marcos|Marcos]], Sr.
|[[Ramon L. Avanceña|Avanceña]]
|{{Small|[[Constante Roaquin|Roaquin]] ("acting")}}
|November 1990
|-
|10
| rowspan="2" |[[Alex Reyes (judge)|Alex Reyes]]
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
|June 1980
|[[Ferdinand Marcos|Marcos]], Sr.
| rowspan="2" |[[Amante Filler|Filler]]
|{{Small|[[Roman Umali|Umali]] (''acting'')}}
|November 1990
|-
|4
|[[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|November 1990
|[[Corazon Aquino|C. Aquino]]
|{{Small|[[Roman Umali|Umali]] (''acting'')}}
|November 1991
|-
|11
| rowspan="2" |[[Ernesto Acosta (judge)|Ernesto Acosta]]
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
|April 1991
| rowspan="2" |[[Corazon Aquino|C. Aquino]]
| rowspan="2" |[[Alex Reyes (judge)|Reyes]]
|[[Alex Reyes (judge)|Reyes]]
|March 1992
|-
|5 (1)
|[[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|March 1992{{efn-lg|elevated to Presiding Justice on April 28, 2004 after The [[Court of Tax Appeals was expanded from 3 to 5 Justices]]}}
|{{Small|Assumed office through<br />Pres. [[Fidel V. Ramos|Ramos]]}}
|December 21, 2012
|-
|12
|[[Manuel Gruba]]
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
|September 1992
|[[Fidel V. Ramos|Ramos]]
|[[Ernesto Acosta (judge)|Acosta]]
|[[Ernesto Acosta (judge)|Acosta]]
|June 1996
|-
|13
|[[Ramon De Veyra]]
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
|September 1992
|[[Fidel V. Ramos|Ramos]]
|[[Constante Roaquin|Roaquin]]
|[[Ernesto Acosta (judge)|Acosta]]
|February 2001
|-
|14
|[[Amancio Saga]]
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
|April 1997
|[[Fidel V. Ramos|Ramos]]
|[[Manuel Gruba|Gruba]]
|[[Ernesto Acosta (judge)|Acosta]]
|April 2001
|-
|15
|[[Juanito Castañeda Jr.]]
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]][[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|October 1, 2001{{efn-lg|later became Associate Justice on April 28, 2004}}
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|[[Ramon De Veyra|De Veyra]]
|[[Ernesto Acosta (judge)|Acosta]]
|June 24, 2022
|-
|16
|[[Lovell Bautista]]
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]][[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|January 20, 2003{{efn-lg|later became Associate Justice on April 28, 2004}}
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|[[Amancio Saga|Saga]]
|[[Ernesto Acosta (judge)|Acosta]]
|August 14, 2018
|-
|17
|[[Erlinda Piñera-Uy]]
|[[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|October 5, 2004
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|New seat
|[[Ernesto Acosta (judge)|Acosta]]
|May 28, 2023
|-
|18
|[[Olga Palanca-Enriquez]]
|[[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|October 29, 2004
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|New swat
|[[Ernesto Acosta (judge)|Acosta]]
|December 14, 2012
|-
|19
|[[Caesar Casanova]]
|[[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|November 3, 2004
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|New swat
|[[Ernesto Acosta (judge)|Acosta]]
|September 9, 2018
|-
|20
|[[Cielito Mindaro-Grulla]]
|[[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|November 27, 2009
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|New seat
|[[Ernesto Acosta (judge)|Acosta]]
|June 17, 2020
|-
|21
|[[Esperanza Fabon-Victoriano]]
|[[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|November 27, 2009
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|New seat
|[[Ernesto Acosta (judge)|Acosta]]
|August 3, 2020
|-
|22
|[[Amelia Cotangco-Manalastas]]
|[[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|December 15, 2009
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|New Seat
|[[Ernesto Acosta (judge)|Acosta]]
|September 11, 2016
|-
|6 (2)
|'''[[Roman Del Rosario]]'''
|[[Presiding Justice of the Court of Tax Appeals|'''Presiding Justice''']]
|'''March 13, 2013'''
|[[Benigno Aquino III|B. Aquino III]]
|[[Ernesto Acosta (judge)|Acosta]]
|{{Small|[[Juanito Castañeda Jr.|Castañeda Jr.]] (''acting'')}}
|'''incumbent'''
|-
|23
|'''[[Ma. Belen Ringpis-Liban|Maria Belen Ringpis-Liban]]'''
|[[Associate Justice of the Court of Tax Appeals|'''Associate Justice''']]
|'''May 29, 2013'''
|[[Benigno Aquino III|B. Aquino III]]
|[[Olga Palanca-Enriquez|Palanca-Enriquez]]
|'''[[Roman Del Rosario|Del Rosario]]'''
|'''incumbent'''
|-
|24
|'''[[Catherine Manahan|Catherine Triumfante-Manahan]]'''
|'''[[Associate Justice of the Court of Tax Appeals|Associate Justice]]'''
|'''December 6, 2016'''
|[[Rodrigo Duterte|Duterte]]
|[[Amelia Cotangco-Manalastas|Cotangco-Manalastas]]
|'''[[Roman Del Rosario|Del Rosario]]'''
|'''incumbent'''
|-
|25
|'''[[Jean Marie Bacorro-Villena]]'''
|'''[[Associate Justice of the Court of Tax Appeals|Associate Justice]]'''
|'''July 12, 2019'''
|[[Rodrigo Duterte|Duterte]]
|[[Lovell Bautista|Bautista]]
|'''[[Roman Del Rosario|Del Rosario]]'''
|'''incumbent'''
|-
|26
|'''[[Ma. Rowena Modesto-San Pedro|Rowena Modesto-San Pedro]]'''
|'''[[Associate Justice of the Court of Tax Appeals|Associate Justice]]'''
|'''July 12, 2019'''
|[[Rodrigo Duterte|Duterte]]
|[[Caesar Casanova|Casanova]]
|'''[[Roman Del Rosario|Del Rosario]]'''
|'''incumbent'''
|-
|27
|'''[[Marian Ivy Reyes-Fajardo]]'''
|'''[[Associate Justice of the Court of Tax Appeals|Associate Justice]]'''
|'''August 27, 2021'''
|[[Rodrigo Duterte|Duterte]]
|[[Cielito Mindaro-Grulla|Mindaro-Grulla]]
|'''[[Roman Del Rosario|Del Rosario]]'''
|'''incumbent'''
|-
|28
|'''[[Lanee Cui-David]]'''
|'''[[Associate Justice of the Court of Tax Appeals|Associate Justice]]'''
|'''November 24, 2021'''
|[[Rodrigo Duterte|Duterte]]
|[[Esperanza Fabon-Victoriano|Fabon-Victoriano]]
|'''[[Roman Del Rosario|Del Rosario]]'''
|'''incumbent'''
|-
|29
|'''[[Corazon Ferrer-Flores]]'''
|'''[[Associate Justice of the Court of Tax Appeals|Associate Justice]]'''
|'''October 11, 2022'''
|'''[[Bongbong Marcos|Marcos, Jr.]]'''
|[[Juanito Castañeda Jr.|Castañeda Jr.]]
|'''[[Roman Del Rosario|Del Rosario]]'''
|'''Incumbent'''
|}
|}
=='''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.
=='''Roll of Justices'''==
see: [[List of justices of the Court of Tax Appeals|List of Justices of the Court of Appeals]]


The following became Senior Associate Justices in their tenure in the Court of Tax Appeals: {{Legend|#fcc|Appointed as [[Associate Justice of the Supreme Court of the Philippines|Supreme Court Associate Justice]]|text={{asterisk}}}} {{Legend|#f0f8ff|Appointed as [[Presiding Justice of the Court of Tax Appeals|CTA Presiding Justice]]|text={{asterisk}}}}
=='''See Also'''==
{| class="wikitable"
|- style="text-align:center" |
!No.!!Senior Associate Justice!!Year Appointed!!Tenure
|-
|1||{{Wp|Augusto Luciano}}|| rowspan="2" |1955
||1955-1965
|- style="background: #f0f8ff"
|2||{{Wp|Roman Umali}}*||1965-1966*
|-
|3||{{Wp|Estanislao Alvarez}}||1966||1966-1976
|-
|4||{{Wp|Amante Filler}}||1976||1976-1980
|-
|5||{{Wp|Constante Roaquin}}||1976||1980-1992
|-
|6||{{Wp|Manuel Gruba}}|| rowspan="2" |1992||1992-1996
|-
|7||{{Wp|Ramon De Veyra}}||1996-2001
|-
|8||{{Wp|Amacio Saga}}||1997||2001
|-
|9||{{Wp|Juanito Castañeda Jr.}}||2001||2001-2022
|-
|10
|{{Wp|Erlinda Piñera-Uy}}
|2004
|2022–2023
|-
|11||{{Wp|Maria Belen Ringpis-Liban}}||2013||2023-
|-
|}
==See also==
*[[Supreme Court of the Philippines]]
*[[Supreme Court of the Philippines]]
*[[Sandiganbayan]]
*[[Court of Appeals of the Philippines]]
*[[Court of Appeals of the Philippines]]
*[[Sandiganbayan]]
<references />
*[[Philippines]]
*[[Political history of the Philippines]]
*[[Constitution of the Philippines]]
*[[List of Court Compositions of the Court of Tax Appeals]]
==References==
*[http://cta.judiciary.gov.ph/ The Official Website of The Court of Tax Appeals]
*[http://cta.judiciary.gov.ph/org_struc The Organizational Structure of The Court of Tax Appeals]
*[https://www.lawphil.net/statutes/repacts/ra1954/ra_1125_1954.html Republic Act 1125, An Act Creating the Court of Tax Appeals (CTA)]
*[https://www.lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html Republic Act 9282, An Act Expanding the Jurisdiction Of the Court of Tax Appeals (CTA)]
*[https://www.lawphil.net/statutes/repacts/ra2008/ra_9503_2008.html Republic Act 9503, An Act Enlarging The Organizational Structure of the Court of Tax Appeals (CTA)]
;Notes
{{Reflist}}
==External links==
{{Commons category|Court of Tax Appeals of the Philippines}}
*[http://www.gov.ph/cat_justice/default.asp Philippines: Gov.Ph: About the Philippines] {{webarchive |url=https://web.archive.org/web/20061224230706/http://www.gov.ph/cat_justice/default.asp |date=December 24, 2006 }} – Justice category
*[https://web.archive.org/web/20061224230706/http://www.gov.ph/cat_justice/default.asp The Philippines Court of Tax Appeals] – Official website
*[http://jbc.judiciary.gov.ph/index.php/judiciary-book/appellate-courts/court-of-tax-appeals List of CTA Justices] {{webarchive |url=https://web.archive.org/web/20070208130215/http://jbc.judiciary.gov.ph/index.php/judiciary-book/appellate-courts/court-of-tax-appeals |date=February 8, 2007 }} – List of Justices of the CTA
{{notelist-lg}}

Latest revision as of 09:03, 22 May 2024

Court of Tax Appeals

The Court of Tax Appeals (Template:Lang-fil[1]) 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."[2]

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, 28 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)[3] Replacing
Presiding Justice Roman Del Rosario

(1955-10-08) October 8, 1955 (age 68)

B. Aquino III 2013-03-13 2025-10+-25 Acosta
Senior Associate Justice Maria Belen Ringpis-Liban

(1957-02-25) February 25, 1957 (age 67)

B. Aquino III 2013-05-28 2027-02-25 Palanca-Enriquez
Associate Justice Catherine Manahan

(1956-01-02) January 2, 1956 (age 68)

Duterte 20162-12-06 2026-01-02 Cotangco-Manalastas
Associate Justice Jean Marie Bacorro-Villena

(1973-03-19) March 19, 1973 (age 51)

Duterte 2019-07-08 2043-03-19 Bautista
Associate Justice Maria Rowena Modesto-San Pedro

(1964-08-21) August 21, 1964 (age 59)

Duterte 2019-07-11 2034-08-21 Casanova
Associate Justice Marian Ivy Reyes-Fajardo

(1975-03-06) March 6, 1975 (age 49)

Duterte 2021-05-20 2045-03-06 Victoriano
Associate Justice Lanee Cui-David

(1968-04-01) April 1, 1968 (age 56)

Duterte 2021-05-24 2038-04-01 Mindaro-Grulla
Associate Justice Corazon Ferrer–Flores

(1957-08-22) August 22, 1957 (age 66)

Marcos Jr. 2022-10-11 2027-08-22 Castañeda Jr.
Associate Justice Henry Angeles

(1978-07-23) July 23, 1978 (age 45)

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
H. Angeles

Roll of Justices

see: List of Justices of the Court of Appeals

See Also

  1. ↑ Template:Cite book
  2. ↑ Template:Cite web
  3. ↑ Template:Cite web
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