Court of Tax Appeals of the Philippines
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, 182 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
October 8, 1955 |
B. Aquino III | March 13, 2013
(11 years, 258 days) |
October 10, 2025 | Acosta |
| Senior Associate Justice | Maria Belen Liban
February 25, 1957 |
B. Aquino III | May 28, 2013
(11 years, 182 days) |
February 25, 2027 | Enriquez |
| Associate Justice | Catherine Manahan
January 2, 1956 |
Duterte | December 8, 2016
(7 years, 354 days) |
January 2, 2026 | Manalastas |
| Associate Justice | Jean Marie Villena
March 19, 1973 |
Duterte | July 12, 2019
(5 years, 137 days) |
March 19, 2043 | Bautista |
| Associate Justice | Maria Rowena San Pedro
August 21, 1964 |
Duterte | July 12, 2019
(5 years, 137 days) |
August 21, 2034 | Casanova |
| Associate Justice | Marian Ivy Fajardo
August 21, 1975 |
Duterte | August 27, 2021
(3 years, 91 days) |
August 21, 2045 | Victoriano |
| Associate Justice | Lanee David
April 1, 1968 |
Duterte | November 24, 2021
(3 years, 2 days) |
April 1, 2038 | Grulla |
| Associate Justice | Corazon Flores
August 22, 1957 |
Marcos Jr. | October 11, 2022
(2 years, 46 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