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, {{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:left"
{| class="wikitable sortable" style="text-align:left"
|-
|-
!Office
! width="30%" |Justice  
! width="30%" |Justice  
(Birth info)
(Birth info)
!Office
! width="30%" |Law School
! width="20%" |Appointing President
! width="20%" |Appointing President
! width="20%" |Date of Appointment
! width="20%" |Date of Appointment
Line 24: Line 23:
! width="20%" |Replacing
! width="20%" |Replacing
|-
|-
|{{Wp|Roman Del Rosario|Roman G. Del Rosario}}
|{{Wp|Presiding Justice of the Court of Appeals of the Philippines|Presiding Justice}}
|{{Wp|Roman Del Rosario}}
{{Birth date and age|1955|10|8}}<br />Roman Garcia 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}}
|{{Wp|Benigno Aquino III|B. Aquino III}}
| style="white-space:nowrap" |March 13, 2013
| style="white-space:nowrap" |March 13, 2013
Line 34: Line 32:
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|{{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}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Senior Associate Justice}}
|[[University of the Philippines College of Law|UP]]
|{{Wp|Maria Belen Ringpis-Liban|Maria Belen Liban}}
{{Birth date and age|1957|2|25}}<br />Maria Belen Ringpis
|{{Wp|Benigno Aquino III|B. Aquino III}}
|{{Wp|Benigno Aquino III|B. Aquino III}}
|May 28, 2013
|May 28, 2013
<small>(</small>{{Age in years and days|2013|5|28}}<small>)</small>
<small>(</small>{{Age in years and days|2013|5|28}}<small>)</small>
|February 25, 2027
|February 25, 2027
|{{Wp|Olga Palanca-Enriquez|Palanca-Enriquez}}
|{{Wp|Olga Palanca-Enriquez|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}}<br />Catherine Triumfante
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Rodrigo Duterte|Duterte}}
|[[University of the Philippines College of Law|UP]]
| rowspan="5" |{{Wp|Rodrigo Duterte|Duterte}}
|December 8, 2016
|December 8, 2016
<small>(</small>{{Age in years and days|2016|12|8}}<small>)</small>
<small>(</small>{{Age in years and days|2016|12|8}}<small>)</small>
|January 2, 2026
|January 2, 2026
|{{Wp|Amelia Cotangco-Manalastas|Cotangco-Manalastas}}
|{{Wp|Amelia Cotangco-Manalastas|Manalastas}}
|-
|-
|{{Wp|Jean Marie Bacorro-Villena}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Jean Marie Bacorro-Villena|Jean Marie Villena}}
{{Birth date and age|1973|3|19}}<br />Jean Marie Alcantara Bacorro
{{Birth date and age|1973|3|19}}<br />Jean Marie Alcantara Bacorro
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Rodrigo Duterte|Duterte}}
|[[Arellano University School of Law|Arellano]]
|July 12, 2019
| rowspan="2" |July 12, 2019<small>(</small>{{Age in years and days|2019|7|12}}<small>)</small>
<small>(</small>{{Age in years and days|2019|7|12}}<small>)</small>
|March 19, 2043
|March 19, 2043
|{{Wp|Lovell Bautista|Bautista}}
|{{Wp|Lovell Bautista|Bautista}}
|-
|-
|{{Wp|Maria Rowena Modesto-San Pedro}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Maria Rowena Modesto-San Pedro|Maria Rowena San Pedro}}
{{Birth date and age|1964|8|21}}<br />Maria Rowena G. Modesto
{{Birth date and age|1964|8|21}}<br />Maria Rowena G. Modesto
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Rodrigo Duterte|Duterte}}
|[[University of the Philippines College of Law|UP]]
|July 12, 2019
<small>(</small>{{Age in years and days|2019|7|12}}<small>)</small>
|August 21, 2034
|August 21, 2034
|{{Wp|Cesar Casanova|Casanova}}
|{{Wp|Cesar Casanova|Casanova}}
|-
|-
|{{Wp|Marian Ivy Reyes-Fajardo}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Marian Ivy Reyes-Fajardo|Marian Ivy Fajardo}}
{{Birth date and age|1975|8|21}}<br />Marian Ivy Ferrer Reyes
{{Birth date and age|1975|8|21}}<br />Marian Ivy Ferrer Reyes
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Rodrigo Duterte|Duterte}}
|[[Ateneo de Manila University|Ateneo]]
|August 27, 2021
|August 27, 2021
<small>(</small>{{Age in years and days|2021|8|27}}<small>)</small>
<small>(</small>{{Age in years and days|2021|8|27}}<small>)</small>
|August 21, 2045
|August 21, 2045
|{{Wp|Esperanza Fabon-Victoriano|Fabon-Victoriano}}
|{{Wp|Esperanza Fabon-Victoriano|Victoriano}}
|-
|-
|{{Wp|Lanee Cui-David}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Lanee Cui-David|Lanee David}}
{{Birth date and age|1968|4|1}}<br />Lanee Sosong Cui
{{Birth date and age|1968|4|1}}<br />Lanee Sosong Cui
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Rodrigo Duterte|Duterte}}
|[[University of the East College of Law|UE]]
|November 24, 2021
|November 24, 2021
<small>(</small>{{Age in years and days|2021|11|24}}<small>)</small>
<small>(</small>{{Age in years and days|2021|11|24}}<small>)</small>
|April 1, 2038
|April 1, 2038
|{{Wp|Cielito Mindaro-Grulla|Mindaro-Grulla}}
|{{Wp|Cielito Mindaro-Grulla|Grulla}}
|-
|-
|{{Wp|Corazon Ferrer–Flores}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Corazon Ferrer–Flores|Corazon Flores}}
{{Birth date and age|1957|8|22}}<br />Corazon Gonzales Ferrer
{{Birth date and age|1957|8|22}}<br />Corazon Gonzales Ferrer
|{{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]]
| rowspan="2" |{{Wp|Bongbong Marcos|Marcos Jr.}}
|October 11, 2022
|October 11, 2022
<small>(</small>{{Age in years and days|2022|10|11}}<small>)</small>
<small>(</small>{{Age in years and days|2022|10|11}}<small>)</small>
|August 22, 2027
|August 22, 2027
|{{Wp|Juanito Castañeda Jr.|Castañeda Jr.}}
|{{Wp|Juanito Castañeda Jr.|Castañeda Jr.}}
|-
|
|
|{{Wp|Bongbong Marcos|Marcos Jr.}}
|
|
|{{Wp|Erlinda Piñera-Uy|Uy}}
|}
==== Current Justices by Total Time in Office ====
{| class="wikitable sortable" style="text-align:left"
|-
!Office
! width="30%" |Justice
(Birth info)
! width="20%" |Term Started
! width="20%" |Date of Retirement
!Total time in office
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Justice}}
|{{Wp|Marian Ivy Reyes-Fajardo}}
|August 27, 2021
|August 21, 2045
|{{Age in years and days|2021|8|27|2045|8|21}}
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Justice}}
|{{Wp|Jean Marie Bacorro-Villena}}
|July 12, 2019
|March 19, 2043
|{{Age in years and days|2019|7|12|2043|3|19}}
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Justice}}
|{{Wp|Lanee Cui-David}}
|November 24, 2021
|April 1, 2038
|{{Age in years and days|2021|11|24|2038|4|1}}
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Justice}}
|{{Wp|Maria Rowena Modesto-San Pedro}}
|July 12, 2019
|August 21, 2034
|{{Age in years and days|2019|7|19|2034|8|21}}
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Senior Justice}}
|{{Wp|Maria Belen Ringpis-Liban}}
|May 28, 2013
|February 25, 2027
|{{Age in years and days|2013|5|28|2027|2|27}}
|-
|{{Wp|Presiding Justice of the Court of Appeals of the Philippines|Presiding Justice}}
|{{Wp|Roman Del Rosario}}
| style="white-space:nowrap" |March 13, 2013
| style="white-space:nowrap" |October 10, 2025
|{{Age in years and days|2013|3|13|2025|10|10}}
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Justice}}
|{{Wp|Catherine Triumfante-Manahan|Catherine Manahan}}
|December 8, 2016
|January 2, 2026
|{{Age in years and days|2016|12|6|2026|1|2}}
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Justice}}
|{{Wp|Corazon Ferrer–Flores}}
|October 11, 2022
|August 22, 2027
|{{Age in years and days|2022|10|11|2027|8|22}}
|-
|-
|
|
Line 102: Line 166:
|
|
|
|
|{{Wp|Erlinda Piñera-Uy|Piñera-Uy}}
|}
|}
===='''Divisions'''====
===='''Divisions'''====

Revision as of 04:14, 10 August 2023

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, 178 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

Length of service

Date of Retirement (70 years old)[3] Replacing
Presiding Justice Roman Del Rosario

(1955-10-08) October 8, 1955 (age 69)
Roman Garcia Del Rosario

B. Aquino III March 13, 2013

(11 years, 254 days)

October 10, 2025 Acosta
Senior Associate Justice Maria Belen Liban

(1957-02-25) February 25, 1957 (age 67)
Maria Belen Ringpis

B. Aquino III May 28, 2013

(11 years, 178 days)

February 25, 2027 Enriquez
Associate Justice Catherine Manahan

(1956-01-02) January 2, 1956 (age 68)
Catherine Triumfante

Duterte December 8, 2016

(7 years, 350 days)

January 2, 2026 Manalastas
Associate Justice Jean Marie Villena

(1973-03-19) March 19, 1973 (age 51)
Jean Marie Alcantara Bacorro

Duterte July 12, 2019

(5 years, 133 days)

March 19, 2043 Bautista
Associate Justice Maria Rowena San Pedro

(1964-08-21) August 21, 1964 (age 60)
Maria Rowena G. Modesto

Duterte July 12, 2019

(5 years, 133 days)

August 21, 2034 Casanova
Associate Justice Marian Ivy Fajardo

(1975-08-21) August 21, 1975 (age 49)
Marian Ivy Ferrer Reyes

Duterte August 27, 2021

(3 years, 87 days)

August 21, 2045 Victoriano
Associate Justice Lanee David

(1968-04-01) April 1, 1968 (age 56)
Lanee Sosong Cui

Duterte November 24, 2021

(2 years, 364 days)

April 1, 2038 Grulla
Associate Justice Corazon Flores

(1957-08-22) August 22, 1957 (age 67)
Corazon Gonzales Ferrer

Marcos Jr. October 11, 2022

(2 years, 42 days)

August 22, 2027 Castañeda Jr.
Marcos Jr. Uy

Current Justices by Total Time in Office

Office Justice

(Birth info)

Term Started Date of Retirement Total time in office
Justice Marian Ivy Reyes-Fajardo August 27, 2021 August 21, 2045 23 years, 359 days
Justice Jean Marie Bacorro-Villena July 12, 2019 March 19, 2043 23 years, 250 days
Justice Lanee Cui-David November 24, 2021 April 1, 2038 16 years, 128 days
Justice Maria Rowena Modesto-San Pedro July 12, 2019 August 21, 2034 15 years, 33 days
Senior Justice Maria Belen Ringpis-Liban May 28, 2013 February 25, 2027 13 years, 275 days
Presiding Justice Roman Del Rosario March 13, 2013 October 10, 2025 12 years, 211 days
Justice Catherine Manahan December 8, 2016 January 2, 2026 9 years, 27 days
Justice Corazon Ferrer–Flores October 11, 2022 August 22, 2027 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

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