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, 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)	Replacing
Presiding Justice	Roman Del Rosario (1955-10-08) October 8, 1955 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 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 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 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 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 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 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 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

Justice	Term Started	Date of Retirement	Total time in office
Marian Ivy Reyes-Fajardo	August 27, 2021	August 21, 2045	23 years, 359 days
Jean Marie Bacorro-Villena	July 12, 2019	March 19, 2043	23 years, 250 days
Lanee Cui-David	November 24, 2021	April 1, 2038	16 years, 128 days
Maria Rowena Modesto-San Pedro	July 12, 2019	August 21, 2034	15 years, 33 days
Maria Belen Ringpis-Liban	May 28, 2013	February 25, 2027	13 years, 275 days
Roman Del Rosario	March 13, 2013	October 10, 2025	12 years, 211 days
Catherine Manahan	December 8, 2016	January 2, 2026	9 years, 27 days
Corazon Ferrer–Flores	October 11, 2022	August 22, 2027	4 years, 315 days
TBA

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