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)
!Office
! Appointing President
! width="30%" |Law School
! Date of Appointment
! width="20%" |Appointing President
! 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%" |Date of Appointment
! Replacing
<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}}
|{{Wp|Presiding Justice of the Court of Appeals of the Philippines|Presiding Justice}}
|[[University of the Philippines College of Law|UP]]
|{{Wp|Roman Del Rosario}}
{{Birth date and age|1955|10|8}}
|{{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}}
|-
|-
|{{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}}<br />Maria Belen Ringpis
{{Birth date and age|1957|2|25}}
|{{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}}
|{{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}}<br />Catherine Triumfante
{{Birth date and age|1956|1|2}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Rodrigo Duterte|Duterte}}
|[[University of the Philippines College of Law|UP]]
|20162-12-06
| rowspan="5" |{{Wp|Rodrigo Duterte|Duterte}}
|2026-01-02
|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}}<br />Jean Marie Alcantara Bacorro
{{Birth date and age|1973|3|19}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Rodrigo Duterte|Duterte}}
|[[Arellano University School of Law|Arellano]]
|2019-07-08
| rowspan="2" |July 12, 2019<small>(</small>{{Age in years and days|2019|7|12}}<small>)</small>
|2043-03-19
|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}}<br />Maria Rowena G. Modesto
{{Birth date and age|1964|8|21}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Rodrigo Duterte|Duterte}}
|[[University of the Philippines College of Law|UP]]
|2019-07-11
|August 21, 2034
|2034-08-21
|{{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}}<br />Marian Ivy Ferrer Reyes
{{Birth date and age|1975|3|6}}
|{{Wp|Rodrigo Duterte|Duterte}}
|2021-05-20
|2045-03-06
|{{Wp|Esperanza Fabon-Victoriano|Victoriano}}
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{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}}
|{{Wp|Lanee Cui-David}}
{{Birth date and age|1968|4|1}}<br />Lanee Sosong Cui
{{Birth date and age|1968|4|1}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Rodrigo Duterte|Duterte}}
|[[University of the East College of Law|UE]]
|2021-05-24
|November 24, 2021
|2038-04-01
<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}}<br />Corazon Gonzales Ferrer
{{Birth date and age|1957|8|22}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Bongbong Marcos|Marcos Jr.}}
|[[University of Santo Tomas Faculty of Civil Law|UST]]
|2022-10-11
| rowspan="2" |{{Wp|Bongbong Marcos|Marcos Jr.}}
|2027-08-22
|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====
{| 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'''==
==={{Wp|Presiding Justice of the Court of Tax Appeals|Presiding Judge/Justice}}===


===={{Wp|Presiding Justice of the Court of Appeals|Presiding Judge}} (June 16, 1954 - April 23, 2004)====
==== Current Justices by Total Time in Office ====
{| class="wikitable sortable"
{| class="wikitable sortable"
|-
|-
! rowspan="2" |Number
! Justice
! rowspan="2" |Presiding Judge
! Term Started
! colspan="2" |Appointment
! Date of Retirement
! rowspan="2" |Presiding Judge/Justice
! Total time in office
! rowspan="2" |Term Ended
|-
|-
!Date<br/>Appointed by
|{{Wp|Henry Angeles}}
!Replacing
|2023-09-27
|2048-07-23
|{{Age in years and days|2023|9|27|2048|7|23}}
|-
|-
|1
|{{Wp|Marian Ivy Reyes-Fajardo}}
|{{Wp|Mariano Nable}}
|2021-05-20
|June 16, 1954<br/>{{Wp|Ramon Magsaysay|Magsaysay}}
|2045-03-06
| New seat
|{{Age in years and days|2021|5|20|2045|8|21}}
|First [[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|January 1965
|-
|-
|2
|{{Wp|Jean Marie Bacorro-Villena}}
|{{Wp|Teofilo Reyes Jr.}}
|2019-07-08
|May 1965<br/>{{Wp|Diosdado Macapagal|Macapagal}}
|2043-03-19
|{{Wp|Mariano Nable|Nable}}
|{{Age in years and days|2019|7|8|2043|3|19}}
|''{{Wp|Roman Umali|Umali}} (Acting)''
|January 1966
|-
|-
|3
|{{Wp|Lanee Cui-David}}
|{{Wp|Roman Umali}}
|2021-05-24
|May 1966<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|2038-04-01
|{{Wp|Teofilo Reyes Jr.|T. Reyes Jr.}}
|{{Age in years and days|2021|05|24|2038|4|1}}
|Assumed office through Pres. {{Wp|Ferdinand Marcos|Marcos Sr.}}
|January 1976
|-
|-
|4
|{{Wp|Maria Rowena Modesto-San Pedro}}
|{{Wp|Amante Filler}}
|2019-07-11
|June 1980<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|2034-08-21
|{{Wp|Roman Umali|Umali}}
|{{Age in years and days|2019|7|11|2034|8|21}}
| rowspan="3" |''{{Wp|Constante Roaquin|Roaquin}} (Acting)''
|November 1990
|-
|-
|5
|{{Wp|Maria Belen Ringpis-Liban}}
|{{Wp|Alex Reyes}}
|2013-05-28
|November 1990<br/>{{Wp|Corazon Aquino|Aquino}}
|2027-02-25
|{{Wp|Amante Filler|Filler}}
|{{Age in years and days|2013|5|28|2027|2|27}}
|November 1991
|-
|6
|{{Wp|Ernesto Acosta}}
|March 1992<br/>{{Wp|Corazon Aquino|Aquino}}
|{{Wp|Alex Reyes|A. Reyes}}
|April 23, 2004
|}
 
===='''{{Wp|Presiding Justice of the Court of Appeals|Presiding Justice}} (since April 23, 2004)'''====
{| class="wikitable sortable"
|-
|-
! rowspan="2" |Number
|{{Wp|Roman Del Rosario}}
! rowspan="2" |Presiding Justice
| style="white-space:nowrap" |2013-03-13
! colspan="2" |Appointment
| style="white-space:nowrap" |2025-10+-25
! rowspan="2" |Presiding Judge/Justice
|{{Age in years and days|2013|3|13|2025|10|10}}
! rowspan="2" |Term Ended
|-
|-
!Datebr/>Appointed by
|{{Wp|Catherine Triumfante-Manahan|Catherine Manahan}}
!Replacing
|2016-12-06
|2026-01-02
|{{Age in years and days|2016|12|6|2026|1|2}}
|-
|-
|6
|{{Wp|Corazon Ferrer–Flores}}
|{{Wp|Ernesto Acosta}}
|2022-10-11
|April 23, 2004<br/>{{Wp|Corazon Aquino|Aquino}}
|2027-08-22
|{{Wp|Alex Reyes|A. Reyes}}
|{{Age in years and days|2022|10|11|2027|8|22}}
|''{{Wp|Constante Roaquin|Roaquin}} (Acting)''
|December 21, 2012
|- bgcolor="#99FF99"
|'''7'''
|'''{{Wp|Roman Del Rosario}}'''
|'''March 13, 2013'''<br/>'''{{Wp|Benigno Aquino III|Aquino III}}'''
|'''{{Wp|Ernesto Acosta|Acosta}}'''
|'''''{{Wp|Juanito Castañeda Jr.|Castañeda Jr.}} (acting)'''''
|'''Incumbent'''
|}
|}
 
===='''Divisions'''====
==='''{{Wp|Associate Justice of the Court of Tax Appeals|Associate Judges and Justices}}'''===
====='''{{Wp|Associate Justice of the Court of Tax Appeals|Associate Judges}} (July 1954 - April 23, 2004)'''=====
{| class="wikitable sortable"
{| class="wikitable sortable"
! rowspan="2" |Number
! rowspan="2" |Judges
! colspan="2" |Appointment
! rowspan="2" |Presiding Judge
! rowspan="2" |Term Ended
|-
|-
!Date<br>Appointed by
!Role
! Replacing
!First Division
!Second Division
!Third Division
|-
|-
|1
!Chairperson
|{{Wp|Augusto Luciano}}
|R. Del Rosario
|July 1954<br/>{{Wp|Ramon Magsaysay|Magsaysay}}
|M. Ringpis-Liban
|New seat
|C. Manahan
| rowspan="2" |{{Wp|Mariano Nable|Nable}}
|March 1965
|-
|-
|2
!Members
|{{Wp|Roman Umali}}
|M. Reyes-Fajardo<br/>L. Cui-David
|August 1955<br/>{{Wp|Ramon Magsaysay|Magsaysay}}
|J. Bacorro-Villena<br/>C. Ferrer-Flores
|New seat
|M. Modesto-San Pedro<br/>H. Angeles
|May 1966
|-
|3
|{{Wp|Alejandro Alfurong}}
|June 1965<br/>{{Wp|Diosdado Macapagal|Macapagal}}
| {{Wp|Augusto Luciano|Luciano}}
|{{Wp|Teofilo Reyes Jr.|T. Reyes Jr.}}
|January 1966
|-
|4
|{{Wp|Estanislao Alvarez}}
|January 1966<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Alejandro Alfurong|Alfurong}}
|''{{Wp|Roman Umali|Umali}} (Acting)''
|January 1976
|-
|5
|{{Wp|Ramon Avanceña (Tax Lawyer)|Ramon Avanceña}}
|May 1966<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Roman Umali|Umali}}
|{{Wp|Roman Umali|Umali}}
|January 1976
|-
|7
|{{Wp|Amente Filler}}
|June 1976<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Estanislao Alvarez|Alvarez}}
| rowspan="2" |Assumed office through Pres. {{Wp|Ferdinand Marcos|Marcos Sr.}}
| June 1980
|-
| 8
|{{Wp|Constante Roaquin}}
|June 1976<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Ramon Avanceña (Tax Lawyer)|Avanceña}}
|May 1992
|-
|9
|{{Wp|Alex Reyes (judge)|Alex Reyes}}
|June 1980<br/>
{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Amante Filler|Filler}}
|{{Wp|Amante Filler|Filler}}
|November 1990
|-
| 10
|{{Wp|Ernesto Acosta}}
| April 1991<br/>
{{Wp|Corazon Aquino|Aquino}}
|{{Wp|Alex Reyes|A. Reyes}}
|{{Wp|Alex Reyes (judge)|A. Reyes}}
|March 1992
|-
|11
|{{Wp|Manuel Gruba}}
|September 1992<br/>
{{Wp|Fidel V. Ramos|Ramos}}
|{{Wp|Ernesto Acosta|Acosta}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|June 1996
|-
|12
|{{Wp|Ramon De Veyra}}
|September 1992<br/>
{{Wp|Fidel V. Ramos|Ramos}}
|{{Wp|Constante Roaquin|Roaquin}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|February 2001
|-
|13
|{{Wp|Amancio Saga}}
|April 1997<br/>
{{Wp|Fidel V. Ramos|Ramos}}
|{{Wp|Manuel Gruba|Gruba}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|April 2001
|-
|14
|{{Wp|Juanito Castañeda Jr.}}
|October 1, 2001<br/>
{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|{{Wp|Ramon De Veyra|De Veyra}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
| April 23, 2004
|-
|15
|{{Wp|Lovell Bautista}}
|January 20, 2003<br/>
{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|{{Wp|Amancio Saga|Saga}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|April 23, 2004
|}
|}


===='''{{Wp|Associate Justice the Court of Tax Appeals|Associate Justice}} (since April 23, 2004)'''====
=='''Roll of Justices'''==
{| class="wikitable sortable"
see: [[List of justices of the Court of Tax Appeals|List of Justices of the Court of Appeals]]
! rowspan="2" |Number
! rowspan="2" | Justices
! colspan="2" |Appointment
! rowspan="2" |Presiding Justice
! rowspan="2" |Term Ended
|-
!Date<br/>Appointed by
!Replacing
|-
|14
| {{Wp|Juanito Castañeda Jr.}}
| April 23, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
| {{Wp|Ramon De Veyra|De Veyra}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|June 24, 2022
|-
|15
|{{Wp|Lovell Bautista}}
| April 23, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|{{Wp|Amancio Saga|Saga}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|August 14, 2018
|-
|16
|{{Wp|Erlinda Piñera-Uy|Erlinda P. Uy}}
|October 5, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New seat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|May 28, 2023
|-
|17
|{{Wp|Olga Palanca-Enriquez|Olga P. Enriquez}}
|October 29, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New swat
| {{Wp|Ernesto Acosta (judge)|Acosta}}
| December 14, 2012
|-
|18
|{{Wp|Caesar Casanova}}
|November 3, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New swat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|September 9, 2018
|-
|19
|{{Wp|Cielito Mindaro-Grulla|Cielito M. Grulla}}
|November 27, 2009<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New seat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|June 17, 2020
|-
|20
|{{Wp|Esperanza Fabon-Victoriano|Esperanza F. Victoriano}}
|November 27, 2009<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New seat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|August 3, 2020
|-
|21
|{{Wp|Amelia Cotangco-Manalastas|Amelia C. Manalastas}}
|December 15, 2009
{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New Seat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|September 11, 2016
|- bgcolor="#99FF99"
|'''22'''
|'''{{Wp|Maria Belen Ringpis-Liban|Maria Belen R. Liban}}'''
|'''May 29, 2013'''<br/>'''{{Wp|Benigno Aquino III|Aquino III}}'''
| {{Wp|Olga Palanca-Enriquez|Enriquez}}
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''23'''
|'''{{Wp|Catherine Triumfante-Manahan|Catherine T. Manahan}}'''
|'''December 6, 2016'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|{{Wp|Amelia Cotangco-Manalastas|Manalastas}}
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''24'''
|'''{{Wp|Jean Marie Bacorro-Villena|Jean Marie B. Villena}}'''
|'''July 12, 2019'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|'''{{Wp|Lovell Bautista|Bautista}}'''
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''25'''
| '''{{Wp|Maria Rowena Modesto-San Pedro|Maria Rowena M. San Pedro}}'''
|'''July 12, 2019'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|{{Wp|Caesar Casanova|Casanova}}
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''26'''
|'''{{Wp|Marian Ivy Reyes-Fajardo|Marian Ivy R. Fajardo}}'''
|'''August 27, 2021'''
'''{{Wp|Rodrigo Duterte|Duterte}}'''
|{{Wp|Cielito Mindaro-Grulla|Grulla}}
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''27'''
|'''{{Wp|Lanee Cui-David|Lanie C. David}}'''
|'''November 24, 2021'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|'''{{Wp|Esperanza Fabon-Victoriano|Victoriano}}'''
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''28'''
|'''{{Wp|Corazon Ferrer-Flores|Corazon F. Flores}}'''
|'''October 11, 2022'''<br/>'''{{Wp|Bongbong Marcos|Marcos Jr.}}'''
|'''{{Wp|Juanito Castañeda Jr.|Castañeda Jr.}}'''
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|-
|29
|
|
|'''{{Wp|Erlinda Piñera-Uy|Uy}}'''
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|
|}
 
=='''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: {{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" |
! rowspan="2" | No.!! rowspan="2" |Senior Associate Justice!! rowspan="2" |Date Appointed!! colspan="3" |Tenure
! rowspan="2" |Term Ended
|-
!Started
!Acting PJ
!Ended
|-
|1||{{Wp|Augusto Luciano}}||July 1955
||July 1955
|
| January 1965
|January 1965
|- bgcolor="#f0f8ff"
| rowspan="2" | 2|| rowspan="2" |{{Wp|Roman Umali}}*
| rowspan="2" |August 1955|| rowspan="2" |January 1965
|January 1965 - May 1965
| rowspan="2" |January 1966*
| rowspan="2" |January 1966
|-
|January1966 - May 1966
|-
|3||{{Wp|Estanislao Alvarez}}||January 1966||January 1966
|
|January 1976
|January 1976
|- bgcolor="#f0f8ff"
|4||{{Wp|Amante Filler}}*||June 1976||June 1976
|January 1976 - June 1980
|June 1980
|June 1980
|-
| rowspan="2" |5|| rowspan="2" |{{Wp|Constante Roaquin}}|| rowspan="2" |June 1976|| rowspan="2" |June 1980
|November 1990
| rowspan="2" |May 1992
| rowspan="2" |September 1992
|-
|November 1991 - March 1992
|-
|6||{{Wp|Manuel Gruba}}||September 1992||September 1992
|
|June 1996
|June 1996
|-
|7||{{Wp|Ramon De Veyra}}
|September 1992||June 1996
|
|February 2001
|February 2001
|-
|8||{{Wp|Amacio Saga}}||April 1997||February 2001
|
|April 2001
|April 2001
|-
|9||{{Wp|Juanito Castañeda Jr.}}||October 1, 2001||October 1, 2001
|December 21, 2012 - March 13, 2023
|June 24, 2022
|June 24, 2022
|-
|10
|{{Wp|Erlinda Piñera-Uy}}
|October 5, 2004
|June 24, 2022
|
|May 28, 2023
|May 28, 2023
|- bgcolor="#99FF99"
|'''11'''||'''{{Wp|Maria Belen Ringpis-Liban}}'''||'''May 29, 2013'''||'''May 28 2023'''
|
|'''''present'''''
|
|-
|}
=='''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]]
*[[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}}
<references />
<references />

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, 172 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 69)

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 60)

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 67)

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

(1978-07-23) July 23, 1978 (age 46)

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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