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, [[Erlinda Piñera-Uy|Maria Belen Ringpis-Liban]] is the longest-serving justice, with a tenure of 11 years, 181 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)[3] | Replacing |
|---|---|---|---|---|---|
| Presiding Justice | |||||
| Roman G. Del Rosario
October 8, 1955 |
UP | B. Aquino III | March 13, 2013
(11 years, 257 days) |
October 10, 2025 | Acosta |
| Associate Justices | |||||
| Maria Belen Ringpis-Liban
(February 25, 1957 |
UP | B. Aquino III | May 28, 2013
(11 years, 181 days) |
February 25, 2027 | Palanca-Enriquez |
| Catherine Manahan
January 2, 1956 |
UP | Duterte | December 8, 2016
(7 years, 353 days) |
January 2, 2026 | Cotangco-Manalastas |
| Jean Marie Bacorro-Villena
March 19, 1973 |
Arellano | July 12, 2019(5 years, 136 days) | March 19, 2043 | Bautista | |
| Maria Rowena Modesto-San Pedro
August 21, 1964 |
UP | August 21, 2034 | Casanova | ||
| Marian Ivy Reyes-Fajardo
August 21, 1975 |
Ateneo | August 27, 2021
(3 years, 90 days) |
August 21, 2045 | Fabon-Victoriano | |
| Lanee Cui-David
April 1, 1968 |
UE | November 24, 2021
(3 years, 1 day) |
April 1, 2038 | Mindaro-Grulla | |
| Corazon Ferrer–Flores
August 22, 1967 |
UST | Marcos Jr. | October 11, 2022
(2 years, 45 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, 1954 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 |
Filler | Filler | November 1990 |
| 10 | Ernesto Acosta | April 1991 |
A. Reyes | A. Reyes | March 1992 |
| 11 | Manuel Gruba | September 1992 |
Acosta | Acosta | June 1996 |
| 12 | Ramon De Veyra | September 1992 |
Roaquin | Acosta | February 2001 |
| 13 | Amancio Saga | April 1997 |
Gruba | Acosta | April 2001 |
| 14 | Juanito Castañeda Jr. | October 1, 2001 |
De Veyra | Acosta | April 23, 2004 |
| 15 | Lovell Bautista | January 20, 2003 |
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 | 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 | 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