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, [[Erlinda Piñera-Uy|Maria Belen Ringpis-Liban]] is the longest-serving justice, with a tenure of 11 years, 171 days; the most recent justice to enter the court is [[Lanee Cui-David|Corazon Ferrer–Flores]], whose tenure began on October 11, 2022.

Justice (Birth info)	Law School	Appointing President	Date of Appointment Length of service	Date of Retirement (70 years old)	Replacing
Presiding Justice
Roman G. Del Rosario (1955-10-08) October 8, 1955 Roman Garcia Del Rosario	UP	B. Aquino III	March 13, 2013 (11 years, 247 days)	October 10, 2025	Acosta
Associate Justices
Maria Belen Ringpis-Liban ( (1957-02-25) February 25, 1957 Maria Belen Ringpis	UP	B. Aquino III	May 28, 2013 (11 years, 171 days)	February 25, 2027	Palanca-Enriquez
Catherine Manahan (1956-01-02) January 2, 1956 Catherine Triumfante	UP	Duterte	December 8, 2016 (7 years, 343 days)	January 2, 2026	Cotangco-Manalastas
Jean Marie Bacorro-Villena (1973-03-19) March 19, 1973 Jean Marie Alcantara Bacorro	Arellano		July 12, 2019(5 years, 126 days)	March 19, 2043	Bautista
Maria Rowena Modesto-San Pedro (1964-08-21) August 21, 1964 Maria Rowena G. Modesto	UP			August 21, 2034	Casanova
Marian Ivy Reyes-Fajardo (1975-08-21) August 21, 1975 Marian Ivy Ferrer Reyes	Ateneo		August 27, 2021 (3 years, 80 days)	August 21, 2045	Fabon-Victoriano
Lanee Cui-David (1968-04-01) April 1, 1968 Lanee Sosong Cui	UE		November 24, 2021 (2 years, 357 days)	April 1, 2038	Mindaro-Grulla
Corazon Ferrer–Flores (1967-08-22) August 22, 1967 Corazon Gonzales Ferrer	UST	Marcos Jr.	October 11, 2022 (2 years, 35 days)	August 22, 2027	Castañeda Jr.
					Piñera-Uy

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

Presiding Judge/Justice

Presiding Judge (June 16, 1954 - April 23, 2004)

Number	Presiding Judge	Appointment		Presiding Judge/Justice	Term Ended
		Date Appointed by	Replacing
1	Mariano Nable	June 16, 1954br/>Magsaysay	New seat	First Presiding Judge	January 1965
2	Teofilo Reyes Jr.	May 1965 Macapagal	Nable	Umali (Acting)	January 1966
3	Roman Umali	May 1966 Marcos Sr.	T. Reyes Jr.	Assumed office through Pres. Marcos Sr.	January 1976
4	Amante Filler	June 1980 Marcos Sr.	Umali	Roaquin (Acting)	November 1990
5	Alex Reyes	November 1990 Aquino	Filler		November 1991
6	Ernesto Acosta	March 1992 Aquino	A. Reyes		April 23, 2004

Presiding Justice (since April 23, 2004)

Number	Presiding Justice	Appointment		Presiding Judge/Justice	Term Ended
		Datebr/>Appointed by	Replacing
6	Ernesto Acosta	April 23, 2004 Aquino	A. Reyes	Roaquin (Acting)	December 21, 2012
7	Roman Del Rosario	March 13, 2013 Aquino III	Acosta	Castañeda Jr. (acting)	Incumbent

Associate Judges and Justices

Associate Judges (July 1954 - April 23, 2004)

Number	Judges	Appointment		Presiding Judge	Term Ended
		Date Appointed by	Replacing
1	Augusto Luciano	July 1954 Magsaysay	New seat	Nable	March 1965
2	Roman Umali	August 1955 Magsaysay	New seat		May 1966
3	Alejandro Alfurong	June 1965 Macapagal	Luciano	T. Reyes Jr.	January 1966
4	Estanislao Alvarez	January 1966 Marcos Sr.	Alfurong	Umali (Acting)	January 1976
5	Ramon Avanceña	May 1966 Marcos Sr.	Umali	Umali	January 1976
7	Amente Filler	June 1976 Marcos Sr.	Alvarez	Assumed office through Pres. Marcos Sr.	June 1980
8	Constante Roaquin	June 1976 Marcos Sr.	Avanceña		May 1992
9	Alex Reyes	June 1980 Marcos Sr.	Filler	Filler	November 1990
10	Ernesto Acosta	April 1991 Aquino	A. Reyes	A. Reyes	March 1992
11	Manuel Gruba	September 1992 Ramos	Acosta	Acosta	June 1996
12	Ramon De Veyra	September 1992 Ramos	Roaquin	Acosta	February 2001
13	Amancio Saga	April 1997 Ramos	Gruba	Acosta	April 2001
14	Juanito Castañeda Jr.	October 1, 2001 Macapagal-Arroyo	De Veyra	Acosta	April 23, 2004
15	Lovell Bautista	January 20, 2003 Macapagal-Arroyo	Saga	Acosta	April 23, 2004

Associate Justice (since April 23, 2004)

Number	Justices	Appointment		Presiding Justice	Term Ended
		Date Appointed by	Replacing
14	Juanito Castañeda Jr.	April 23, 2004 Macapagal-Arroyo	De Veyra	Acosta	June 24, 2022
15	Lovell Bautista	April 23, 2004 Macapagal-Arroyo	Saga	Acosta	August 14, 2018
16	Erlinda P. Uy	October 5, 2004 Macapagal-Arroyo	New seat	Acosta	May 28, 2023
17	Olga P. Enriquez	October 29, 2004 Macapagal-Arroyo	New swat	Acosta	December 14, 2012
18	Caesar Casanova	November 3, 2004 Macapagal-Arroyo	New swat	Acosta	September 9, 2018
19	Cielito M. Grulla	November 27, 2009 Macapagal-Arroyo	New seat	Acosta	June 17, 2020
20	Esperanza F. Victoriano	November 27, 2009 Macapagal-Arroyo	New seat	Acosta	August 3, 2020
21	Amelia C. Manalastas	December 15, 2009 Macapagal-Arroyo	New Seat	Acosta	September 11, 2016
22	Maria Belen R. Liban	May 29, 2013 Aquino III	Enriquez	Del Rosario	Incumbent
23	Catherine T. Manahan	December 6, 2016 Duterte	Manalastas	Del Rosario	Incumbent
24	Jean Marie B. Villena	July 12, 2019 Duterte	Bautista	Del Rosario	Incumbent
25	Maria Rowena M. San Pedro	July 12, 2019 Duterte	Casanova	Del Rosario	Incumbent
26	Marian Ivy R. Fajardo	August 27, 2021 Duterte	Grulla	Del Rosario	Incumbent
27	Lanie C. David	November 24, 2021 Duterte	Victoriano	Del Rosario	Incumbent
28	Corazon F. Flores	October 11, 2022 Marcos Jr.	Castañeda Jr.	Del Rosario	Incumbent
29			Uy	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: Template:Legend Template:Legend

No.	Senior Associate Justice	Date Appointed	Tenure			Term Ended
			Started	Acting PJ	Ended
1	Augusto Luciano	July 1955	July 1955		January 1965	January 1965
2	Roman Umali*	August 1955	January 1965	January 1965 - May 1965	January 1966*	January 1966
				January1966 - May 1966
3	Estanislao Alvarez	January 1966	January 1966		January 1976	January 1976
4	Amante Filler*	June 1976	June 1976	January 1976 - June 1980	June 1980	June 1980
5	Constante Roaquin	June 1976	June 1980	November 1990	May 1992	September 1992
				November 1991 - March 1992
6	Manuel Gruba	September 1992	September 1992		June 1996	June 1996
7	Ramon De Veyra	September 1992	June 1996		February 2001	February 2001
8	Amacio Saga	April 1997	February 2001		April 2001	April 2001
9	Juanito Castañeda Jr.	October 1, 2001	October 1, 2001	December 21, 2012 - March 13, 2023	June 24, 2022	June 24, 2022
10	Erlinda Piñera-Uy	October 5, 2004	June 24, 2022		May 28, 2023	May 28, 2023
11	Maria Belen Ringpis-Liban	May 29, 2013	May 28 2023		present

See also

• Supreme Court 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

• The Official Website of The Court of Tax Appeals
• The Organizational Structure of The Court of Tax Appeals
• Republic Act 1125, An Act Creating the Court of Tax Appeals (CTA)
• Republic Act 9282, An Act Expanding the Jurisdiction Of the Court of Tax Appeals (CTA)
• Republic Act 9503, An Act Enlarging The Organizational Structure of the Court of Tax Appeals (CTA)

Notes

External links

• Philippines: Gov.Ph: About the Philippines Template:Webarchive – Justice category
• The Philippines Court of Tax Appeals – Official website
• List of CTA Justices Template:Webarchive – List of Justices of the CTA