Difference between revisions of "Court of Tax Appeals of the Philippines"

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|-
|-
|{{Wp|Roman Del Rosario|Roman G. Del Rosario}}
|{{Wp|Roman Del Rosario|Roman G. Del Rosario}}
{{Birth date and age|1955|10|8}}
{{Birth date and age|1955|10|8}}<br/>Roman Garcia Del Rosario
 
Roman Garcia Del Rosario
|[[University of the Philippines College of Law|UP]]
|[[University of the Philippines College of Law|UP]]
|{{Wp|Benigno Aquino III|B. Aquino III}}
|{{Wp|Benigno Aquino III|B. Aquino III}}
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|-
|-
|{{Wp|Maria Belen Ringpis-Liban}}
|{{Wp|Maria Belen Ringpis-Liban}}
<small>(</small>{{Birth date and age|1957|2|25}}
<small>(</small>{{Birth date and age|1957|2|25}}<br/>Maria Belen Ringpis
 
Maria Belen Ringpis
|[[University of the Philippines College of Law|UP]]
|[[University of the Philippines College of Law|UP]]
|{{Wp|Benigno Aquino III|B. Aquino III}}
|{{Wp|Benigno Aquino III|B. Aquino III}}
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|-
|-
|{{Wp|Catherine Triumfante-Manahan|Catherine Manahan}}
|{{Wp|Catherine Triumfante-Manahan|Catherine Manahan}}
{{Birth date and age|1956|1|2}}
{{Birth date and age|1956|1|2}}<br/>Catherine Triumfante
 
Catherine Triumfante
|[[University of the Philippines College of Law|UP]]
|[[University of the Philippines College of Law|UP]]
| rowspan="5" |{{Wp|Rodrigo Duterte|Duterte}}
| rowspan="5" |{{Wp|Rodrigo Duterte|Duterte}}
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|-
|-
|{{Wp|Jean Marie Bacorro-Villena}}
|{{Wp|Jean Marie Bacorro-Villena}}
{{Birth date and age|1973|3|19}}
{{Birth date and age|1973|3|19}}<br/>Jean Marie Alcantara Bacorro
 
Jean Marie Alcantara Bacorro
|[[Arellano University School of Law|Arellano]]
|[[Arellano University School of Law|Arellano]]
| rowspan="2" |July 12, 2019<small>(</small>{{Age in years and days|2019|7|12}}<small>)</small>
| rowspan="2" |July 12, 2019<small>(</small>{{Age in years and days|2019|7|12}}<small>)</small>
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|-
|-
|{{Wp|Maria Rowena Modesto-San Pedro}}
|{{Wp|Maria Rowena Modesto-San Pedro}}
{{Birth date and age|1964|8|21}}
{{Birth date and age|1964|8|21}}<br/>Maria Rowena G. Modesto
 
Maria Rowena G. Modesto
|[[University of the Philippines College of Law|UP]]
|[[University of the Philippines College of Law|UP]]
|August 21, 2034
|August 21, 2034
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|-
|-
|{{Wp|Marian Ivy Reyes-Fajardo}}
|{{Wp|Marian Ivy Reyes-Fajardo}}
{{Birth date and age|1975|8|21}}
{{Birth date and age|1975|8|21}}<br/>Marian Ivy Ferrer Reyes
 
Marian Ivy Ferrer Reyes
|[[Ateneo de Manila University|Ateneo]]
|[[Ateneo de Manila University|Ateneo]]
|August 27, 2021
|August 27, 2021
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|-
|-
|{{Wp|Lanee Cui-David}}
|{{Wp|Lanee Cui-David}}
{{Birth date and age|1968|4|1}}
{{Birth date and age|1968|4|1}}<br/>Lanee Sosong Cui
 
Lanee Sosong Cui
|[[University of the East College of Law|UE]]
|[[University of the East College of Law|UE]]
|November 24, 2021
|November 24, 2021
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|-
|-
|{{Wp|Corazon Ferrer–Flores}}
|{{Wp|Corazon Ferrer–Flores}}
{{Birth date and age|1967|8|22}}
{{Birth date and age|1967|8|22}}<br/>Corazon Gonzales Ferrer
 
Corazon Gonzales Ferrer
|[[University of Santo Tomas Faculty of Civil Law|UST]]
|[[University of Santo Tomas Faculty of Civil Law|UST]]
| rowspan="2" |{{Wp|Bongbong Marcos|Marcos Jr.}}
| rowspan="2" |{{Wp|Bongbong Marcos|Marcos Jr.}}
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|-
|-
!Members
!Members
|M. Reyes-Fajardo
|M. Reyes-Fajardo<br/>L. Cui-David
L. Cui-David
|J. Bacorro-Villena<br/>C. Ferrer-Flores
|J. Bacorro-Villena
|M. Modesto-San Pedro<br/>C. Ferrer-Flores^
C. Ferrer-Flores
|M. Modesto-San Pedro
C. Ferrer-Flores^
|}
|}
=='''Court of Tax Appeals Justices since June 11, 1954'''==
=='''Roll of Justices'''==
 
==={{Wp|Presiding Justice of the Court of Tax Appeals|Presiding Judge/Justice}}===
 
===={{Wp|Presiding Justice of the Court of Appeals|Presiding Judge}} (June 16, 1954 - April 23, 2004)====
{| class="wikitable sortable"
{| class="wikitable sortable"
|-
|-
! rowspan="2" |Number
! rowspan="2" |Number
! rowspan="2" |Name of
! rowspan="2" |Presiding Judge
Court of Tax Appeals
! colspan="2" |Appointment
Judges and Justices
! rowspan="2" |Position
! colspan="3" |Appointment
! rowspan="2" |Presiding Judge/Justice
! rowspan="2" |Presiding Judge/Justice
! rowspan="2" |Term Ended
! rowspan="2" |Term Ended  
|-
|-
!Date
!Date<br/>Appointed by
!Appointed By
!Replacing
!Replacing
|-
|-
|1
|1
|{{Wp|Mariano Nable}}
|{{Wp|Mariano Nable}}
|[[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|June 16, 1954br/>{{Wp|Ramon Magsaysay|Magsaysay}}
|June 1954
| New seat
|[[Ramon Magsaysay|Magsaysay]]
|New seat
|First [[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|First [[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|January 1965
|January 1965
|-
|-
|2
|2
|{{Wp|Teofilo Reyes Jr.}}
|May 1965<br/>{{Wp|Diosdado Macapagal|Macapagal}}
|{{Wp|Mariano Nable|Nable}}
|''{{Wp|Roman Umali|Umali}} (Acting)''
|January 1966
|-
|3
|{{Wp|Roman Umali}}
|May 1966<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Teofilo Reyes Jr.|T. Reyes Jr.}}
|Assumed office through Pres. {{Wp|Ferdinand Marcos|Marcos Sr.}}
|January 1976
|-
|4
|{{Wp|Amante Filler}}
|June 1980<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Roman Umali|Umali}}
| rowspan="3" |''{{Wp|Constante Roaquin|Roaquin}} (Acting)''
|November 1990
|-
|5
|{{Wp|Alex Reyes}}
|November 1990<br/>{{Wp|Corazon Aquino|Aquino}}
|{{Wp|Amante Filler|Filler}}
|November 1991
|-
|6
|{{Wp|Ernesto Acosta}}
|March 1992<br/>{{Wp|Corazon Aquino|Aquino}}
|{{Wp|Alex Reyes|A. Reyes}}
|April 23, 2004
|}
===='''{{Wp|Presiding Justice of the Court of Appeals|Presiding Justice}} (since April 23, 2004)'''====
{| class="wikitable sortable"
|-
! rowspan="2" |Number
! rowspan="2" |Presiding Justice
! colspan="2" |Appointment
! rowspan="2" |Presiding Judge/Justice
! rowspan="2" |Term Ended
|-
!Datebr/>Appointed by
!Replacing
|-
|6
|{{Wp|Ernesto Acosta}}
|April 23, 2004<br/>{{Wp|Corazon Aquino|Aquino}}
|{{Wp|Alex Reyes|A. Reyes}}
|''{{Wp|Constante Roaquin|Roaquin}} (Acting)''
|December 21, 2012
|- bgcolor="#99FF99"
|'''7'''
|'''{{Wp|Roman Del Rosario}}'''
|'''March 13, 2013'''<br/>'''{{Wp|Benigno Aquino III|Aquino III}}'''
|'''{{Wp|Ernesto Acosta|Acosta}}'''
|'''''{{Wp|Juanito Castañeda Jr.|Castañeda Jr.}} (acting)'''''
|'''Incumbent'''
|}
==='''{{Wp|Associate Justice of the Court of Tax Appeals|Associate Judges and Justices}}'''===
====='''{{Wp|Associate Justice of the Court of Tax Appeals|Associate Judges}} (July 1954 - April 23, 2004)'''=====
{| class="wikitable sortable"
! rowspan="2" |Number
! rowspan="2" |Judges
! colspan="2" |Appointment
! rowspan="2" |Presiding Judge
! rowspan="2" |Term Ended
|-
!Date<br>Appointed by
! Replacing
|-
|1
|{{Wp|Augusto Luciano}}
|{{Wp|Augusto Luciano}}
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
|July 1954<br/>{{Wp|Ramon Magsaysay|Magsaysay}}
|July 1954
|[[Ramon Magsaysay|Magsaysay]]
|New seat
|New seat
|[[Mariano Nable|Nable]]
| rowspan="2" |{{Wp|Mariano Nable|Nable}}
|March 1965
|March 1965  
|-
|-
|3
|2
|{{Wp|Roman Umali}}
|{{Wp|Roman Umali}}
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
|August 1955<br/>{{Wp|Ramon Magsaysay|Magsaysay}}
|August 1955
|[[Ramon Magsaysay|Magsaysay]]
|New seat
|New seat
|[[Mariano Nable|Nable]]
|May 1966
|May 1966
|-
|-
|2
|3
|[[Teofilo Reyes Jr.]]
|{{Wp|Alejandro Alfurong}}
|[[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|June 1965<br/>{{Wp|Diosdado Macapagal|Macapagal}}
|May 1965
| {{Wp|Augusto Luciano|Luciano}}
|[[Diosdado Macapagal|Macapagal]]
|{{Wp|Teofilo Reyes Jr.|T. Reyes Jr.}}
|[[Mariano Nable|Nable]]
|{{Small|[[Roman Umali|Umali]] (''acting'')}}
|January 1966
|January 1966
|-
|-
|4
|4
|[[Alejandro Alfurong]]
|{{Wp|Estanislao Alvarez}}
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
|January 1966<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|June 1965
|{{Wp|Alejandro Alfurong|Alfurong}}
|[[Diosdado Macapagal|Macapagal]]
|''{{Wp|Roman Umali|Umali}} (Acting)''
|[[Augusto Luciano|Luciano]]
|January 1976
|[[Teofilo Reyes Jr.|Reyes Jr.]]
|January 1966
|-
|-
|5
|5
|[[Estanislao Alvarez]]
|{{Wp|Ramon Avanceña (Tax Lawyer)|Ramon Avanceña}}
|[[Associte Justice of the Court of Tax Appeals|Associate Judge]]
|May 1966<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|January 1966
|{{Wp|Roman Umali|Umali}}  
|[[Ferdinand Marcos|Marcos]], Sr.
|{{Wp|Roman Umali|Umali}}
|[[Alejandro Alfurong|Alfurong]]
|{{Small|[[Roman Umali|Umali]] (''acting'')}}
|January 1976
|-
|6
|[[Roman Umali]]
|[[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|May 1966
|[[Ferdinand Marcos|Marcos]], Sr.
|[[Teofilo Reyes Jr.|Reyes Jr.]]
|{{Small|[[Roman Umali|Umali]] (''acting'')}}
|January 1976
|January 1976
|-
|-
|7
|7
|[[Ramon L. Avanceña|Ramon Avanceña]]
|{{Wp|Amente Filler}}
|[[Associte Justice of the Court of Tax Appeals|Associate Judge]]
|June 1976<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|May 1966
|{{Wp|Estanislao Alvarez|Alvarez}}
|[[Ferdinand Marcos|Marcos]], Sr.
| rowspan="2" |Assumed office through Pres. {{Wp|Ferdinand Marcos|Marcos Sr.}}
|[[Roman Umali|Umali]]
| June 1980
|[[Roman Umali|Umali]]
|January 1976
|-
|-
|8
| 8
|[[Amante Filler]]
|{{Wp|Constante Roaquin}}
|[[Associte Justice of the Court of Tax Appeals|Associate Judge]]
|June 1976<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|June 1976
|{{Wp|Ramon Avanceña (Tax Lawyer)|Avanceña}}
|[[Ferdinand Marcos|Marcos]], Sr.
|May 1992
|[[Estanislao Alvarez|Alvarez]]
| rowspan="2" |{{small|Assumed office through President [[Ferdinand Marcos]]}}
|June 1980
|-
|-
|9
|9
|[[Constante Roaquin|Constante C. Roaquin]]
|{{Wp|Alex Reyes (judge)|Alex Reyes}}
|[[Associte Justice of the Court of Tax Appeals|Associate Judge]]
|June 1980<br/>
|June 1976
{{Wp|Ferdinand Marcos|Marcos Sr.}}
|[[Ferdinand Marcos|Marcos]], Sr.
|{{Wp|Amante Filler|Filler}}
|[[Ramon L. Avanceña|Avanceña]]
|{{Wp|Amante Filler|Filler}}
|May 1992
|-
|3
|[[Amante Filler]]
|[[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|June 1980
|[[Ferdinand Marcos|Marcos]], Sr.
|[[Ramon L. Avanceña|Avanceña]]
|{{Small|[[Constante Roaquin|Roaquin]] ("acting")}}
|November 1990
|November 1990
|-
|-
|10
| 10
| rowspan="2" |[[Alex Reyes (judge)|Alex Reyes]]
|{{Wp|Ernesto Acosta}}
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
| April 1991<br/>
|June 1980
{{Wp|Corazon Aquino|Aquino}}
|[[Ferdinand Marcos|Marcos]], Sr.
|{{Wp|Alex Reyes|A. Reyes}}
| rowspan="2" |[[Amante Filler|Filler]]
|{{Wp|Alex Reyes (judge)|A. Reyes}}
|{{Small|[[Roman Umali|Umali]] (''acting'')}}
|March 1992
|November 1990
|-
|4
|[[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|November 1990
|[[Corazon Aquino|C. Aquino]]
|{{Small|[[Roman Umali|Umali]] (''acting'')}}
|November 1991
|-
|-
|11
|11
| rowspan="2" |[[Ernesto Acosta (judge)|Ernesto Acosta]]
|{{Wp|Manuel Gruba}}
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
|September 1992<br/>
|April 1991
{{Wp|Fidel V. Ramos|Ramos}}
| rowspan="2" |[[Corazon Aquino|C. Aquino]]
|{{Wp|Ernesto Acosta|Acosta}}
| rowspan="2" |[[Alex Reyes (judge)|Reyes]]
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|[[Alex Reyes (judge)|Reyes]]
|June 1996
|March 1992
|-
|-
|5 (1)
|12
|[[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|{{Wp|Ramon De Veyra}}
|March 1992{{efn-lg|elevated to Presiding Justice on April 28, 2004 after The [[Court of Tax Appeals was expanded from 3 to 5 Justices]]}}
|September 1992<br/>
|{{Small|Assumed office through<br />Pres. [[Fidel V. Ramos|Ramos]]}}
{{Wp|Fidel V. Ramos|Ramos}}  
|December 21, 2012
|{{Wp|Constante Roaquin|Roaquin}}
|-
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|12
|February 2001
|[[Manuel Gruba]]
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
|September 1992
|[[Fidel V. Ramos|Ramos]]
|[[Ernesto Acosta (judge)|Acosta]]
|[[Ernesto Acosta (judge)|Acosta]]
|June 1996
|-
|-
|13
|13
|[[Ramon De Veyra]]
|{{Wp|Amancio Saga}}
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
|April 1997<br/>
|September 1992
{{Wp|Fidel V. Ramos|Ramos}}
|[[Fidel V. Ramos|Ramos]]
|{{Wp|Manuel Gruba|Gruba}}
|[[Constante Roaquin|Roaquin]]
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|[[Ernesto Acosta (judge)|Acosta]]
|April 2001
|February 2001
|-
|-
|14
|14
|[[Amancio Saga]]
|{{Wp|Juanito Castañeda Jr.}}
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]]
|October 1, 2001<br/>
|April 1997
{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|[[Fidel V. Ramos|Ramos]]
|{{Wp|Ramon De Veyra|De Veyra}}
|[[Manuel Gruba|Gruba]]
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|[[Ernesto Acosta (judge)|Acosta]]
| April 23, 2004
|April 2001
|-
|-
|15
|15
|[[Juanito Castañeda Jr.]]
|{{Wp|Lovell Bautista}}
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]][[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|January 20, 2003<br/>
|October 1, 2001{{efn-lg|later became Associate Justice on April 28, 2004}}
{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|{{Wp|Amancio Saga|Saga}}
|[[Ramon De Veyra|De Veyra]]
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|[[Ernesto Acosta (judge)|Acosta]]
|April 23, 2004
|June 24, 2022
|}
 
===='''{{Wp|Associate Justice the Court of Tax Appeals|Associate Justice}} (since April 23, 2004)'''====
{| class="wikitable sortable"
! rowspan="2" |Number
! rowspan="2" | Justices
! colspan="2" |Appointment
! rowspan="2" |Presiding Justice
! rowspan="2" |Term Ended
|-
!Date<br/>Appointed by
!Replacing
|-
|14
| {{Wp|Juanito Castañeda Jr.}}
| April 23, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
| {{Wp|Ramon De Veyra|De Veyra}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|June 24, 2022  
|-
|-
|16
|15
|[[Lovell Bautista]]
|{{Wp|Lovell Bautista}}
|[[Associate Justice of the Court of Tax Appeals|Associate Judge]][[Associate Justice of the Court of Tax Appeals|Associate Justice]]
| April 23, 2004br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|January 20, 2003{{efn-lg|later became Associate Justice on April 28, 2004}}
|{{Wp|Amancio Saga|Saga}}
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|[[Amancio Saga|Saga]]
|[[Ernesto Acosta (judge)|Acosta]]
|August 14, 2018
|August 14, 2018
|-
|-
|17
|16
|[[Erlinda Piñera-Uy]]
|{{Wp|Erlinda Piñera-Uy|Erlinda P. Uy}}
|[[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|October 5, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|October 5, 2004
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|New seat
|New seat
|[[Ernesto Acosta (judge)|Acosta]]
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|May 28, 2023
|May 28, 2023
|-
|-
|18
|17
|[[Olga Palanca-Enriquez]]
|{{Wp|Olga Palanca-Enriquez|Olga P. Enriquez}}
|[[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|October 29, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|October 29, 2004
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|New swat
|New swat
|[[Ernesto Acosta (judge)|Acosta]]
| {{Wp|Ernesto Acosta (judge)|Acosta}}
|December 14, 2012
| December 14, 2012
|-
|-
|19
|18
|[[Caesar Casanova]]
|{{Wp|Caesar Casanova}}
|[[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|November 3, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|November 3, 2004
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|New swat
|New swat
|[[Ernesto Acosta (judge)|Acosta]]
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|September 9, 2018
|September 9, 2018
|-
|-
|20
|19
|[[Cielito Mindaro-Grulla]]
|{{Wp|Cielito Mindaro-Grulla|Cielito M. Grulla}}
|[[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|November 27, 2009<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|November 27, 2009
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|New seat
|New seat
|[[Ernesto Acosta (judge)|Acosta]]
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|June 17, 2020
|June 17, 2020
|-
|-
|21
|20
|[[Esperanza Fabon-Victoriano]]
|{{Wp|Esperanza Fabon-Victoriano|Esperanza F. Victoriano}}
|[[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|November 27, 2009<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|November 27, 2009
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
|New seat
|New seat
|[[Ernesto Acosta (judge)|Acosta]]
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|August 3, 2020
|August 3, 2020
|-
|-
|22
|21
|[[Amelia Cotangco-Manalastas]]
|{{Wp|Amelia Cotangco-Manalastas|Amelia C. Manalastas}}
|[[Associate Justice of the Court of Tax Appeals|Associate Justice]]
|December 15, 2009
|December 15, 2009
|[[Gloria Macapagal Arroyo|Macapagal Arroyo]]
{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New Seat
|New Seat
|[[Ernesto Acosta (judge)|Acosta]]
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|September 11, 2016
|September 11, 2016
|-
|- bgcolor="$99FF99"
|6 (2)
|'''22'''
|'''[[Roman Del Rosario]]'''
|'''{{Wp|Maria Belen Ringpis-Liban|Maria Belen R. Liban}}'''
|[[Presiding Justice of the Court of Tax Appeals|'''Presiding Justice''']]
|'''May 29, 2013'''<br/>'''{{Wp|Benigno Aquino III|Aquino III}}'''
|'''March 13, 2013'''
| {{Wp|Olga Palanca-Enriquez|Enriquez}}
|[[Benigno Aquino III|B. Aquino III]]
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|[[Ernesto Acosta (judge)|Acosta]]
|'''Incumbent'''
|{{Small|[[Juanito Castañeda Jr.|Castañeda Jr.]] (''acting'')}}
|- bgcolor="#99FF99"
|'''incumbent'''
|'''23'''
|-
|'''{{Wp|Catherine Triumfante-Manahan|Catherine T. Manahan}}'''
|23
|'''December 6, 2016'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|'''[[Ma. Belen Ringpis-Liban|Maria Belen Ringpis-Liban]]'''
|{{Wp|Amelia Cotangco-Manalastas|Manalastas}}
|[[Associate Justice of the Court of Tax Appeals|'''Associate Justice''']]
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''May 29, 2013'''
|'''Incumbent'''
|[[Benigno Aquino III|B. Aquino III]]
|- bgcolor="#99FF99"
|[[Olga Palanca-Enriquez|Palanca-Enriquez]]
|'''24'''
|'''[[Roman Del Rosario|Del Rosario]]'''
|'''{{Wp|Jean Marie Bacorro-Villena|Jean Marie B. Villena}}'''
|'''incumbent'''
|'''July 12, 2019'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|-
|'''{{Wp|Lovell Bautista|Bautista}}'''
|24
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''[[Catherine Manahan|Catherine Triumfante-Manahan]]'''
|'''Incumbent'''
|'''[[Associate Justice of the Court of Tax Appeals|Associate Justice]]'''
|- bgcolor="#99FF99"
|'''December 6, 2016'''
|'''25'''
|[[Rodrigo Duterte|Duterte]]
| '''{{Wp|Maria Rowena Modesto-San Pedro|Maria Rowena M. San Pedro}}'''
|[[Amelia Cotangco-Manalastas|Cotangco-Manalastas]]
|'''July 12, 2019'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|'''[[Roman Del Rosario|Del Rosario]]'''
|{{Wp|Caesar Casanova|Casanova}}
|'''incumbent'''
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|-
|'''Incumbent'''
|25
|- bgcolor="#99FF99"
|'''[[Jean Marie Bacorro-Villena]]'''
|'''26'''
|'''[[Associate Justice of the Court of Tax Appeals|Associate Justice]]'''
|'''{{Wp|Marian Ivy Reyes-Fajardo|Marian Ivy R. Fajardo}}'''
|'''July 12, 2019'''
|[[Rodrigo Duterte|Duterte]]
|[[Lovell Bautista|Bautista]]
|'''[[Roman Del Rosario|Del Rosario]]'''
|'''incumbent'''
|-
|26
|'''[[Ma. Rowena Modesto-San Pedro|Rowena Modesto-San Pedro]]'''
|'''[[Associate Justice of the Court of Tax Appeals|Associate Justice]]'''
|'''July 12, 2019'''
|[[Rodrigo Duterte|Duterte]]
|[[Caesar Casanova|Casanova]]
|'''[[Roman Del Rosario|Del Rosario]]'''
|'''incumbent'''
|-
|27
|'''[[Marian Ivy Reyes-Fajardo]]'''
|'''[[Associate Justice of the Court of Tax Appeals|Associate Justice]]'''
|'''August 27, 2021'''
|'''August 27, 2021'''
|[[Rodrigo Duterte|Duterte]]
'''{{Wp|Rodrigo Duterte|Duterte}}'''
|[[Cielito Mindaro-Grulla|Mindaro-Grulla]]
|{{Wp|Cielito Mindaro-Grulla|Grulla}}
|'''[[Roman Del Rosario|Del Rosario]]'''
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''incumbent'''
|'''Incumbent'''
|-
|- bgcolor="##99FF99"
|28
|'''27'''  
|'''[[Lanee Cui-David]]'''
|'''{{Wp|Lanee Cui-David|Lanie C. David}}'''
|'''[[Associate Justice of the Court of Tax Appeals|Associate Justice]]'''
|'''November 24, 2021'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|'''November 24, 2021'''
|'''{{Wp|Esperanza Fabon-Victoriano|Victoriano}}'''
|[[Rodrigo Duterte|Duterte]]
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|[[Esperanza Fabon-Victoriano|Fabon-Victoriano]]
|'''Incumbent'''
|'''[[Roman Del Rosario|Del Rosario]]'''
|- bgcolor="#99FF99"
|'''incumbent'''
|'''28'''
|'''{{Wp|Corazon Ferrer-Flores|Corazon F. Flores}}'''
|'''October 11, 2022'''<br/>'''{{Wp|Bongbong Marcos|Marcos Jr.}}'''
|'''{{Wp|Juanito Castañeda Jr.|Castañeda Jr.}}'''
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|-
|-
|29
|29
|'''[[Corazon Ferrer-Flores]]'''
|
|'''[[Associate Justice of the Court of Tax Appeals|Associate Justice]]'''
|
|'''October 11, 2022'''
|'''{{Wp|Erlinda Piñera-Uy|Uy}}'''
|'''[[Bongbong Marcos|Marcos, Jr.]]'''
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|[[Juanito Castañeda Jr.|Castañeda Jr.]]
|
|'''[[Roman Del Rosario|Del Rosario]]'''
|'''Incumbent'''
|}
|}
=='''The rule of seniority'''==
=='''The rule of seniority'''==
Line 459: Line 449:
{| class="wikitable"
{| class="wikitable"
|- style="text-align:center" |
|- style="text-align:center" |
!No.!!Senior Associate Justice!!Year Appointed!!Tenure
! rowspan="2" | No.!! rowspan="2" |Senior Associate Justice!! rowspan="2" |Date Appointed!! colspan="3" |Tenure
! rowspan="2" |Term Ended
|-
|-
|1||{{Wp|Augusto Luciano}}|| rowspan="2" |1955
!Started
||1955-1965
!Acting PJ
|- style="background: #f0f8ff"
!Ended
|2||{{Wp|Roman Umali}}*||1965-1966*
|-
|-
|3||{{Wp|Estanislao Alvarez}}||1966||1966-1976
|1||{{Wp|Augusto Luciano}}||July 1955
||July 1955
|
| January 1965
|January 1965
|- bgcolor="#f0f8ff"
| rowspan="2" | 2|| rowspan="2" |{{Wp|Roman Umali}}*
| rowspan="2" |August 1955|| rowspan="2" |January 1965
|January 1965 - May 1965
| rowspan="2" |January 1966*
| rowspan="2" |January 1966
|-
|January1966 - May 1966
|-
|3||{{Wp|Estanislao Alvarez}}||January 1966||January 1966
|
|January 1976
|January 1976
|- bgcolor="#f0f8ff"
|4||{{Wp|Amante Filler}}*||June 1976||June 1976
|January 1976 - June 1980
|June 1980
|June 1980
|-
|-
|4||{{Wp|Amante Filler}}||1976||1976-1980
| rowspan="2" |5|| rowspan="2" |{{Wp|Constante Roaquin}}|| rowspan="2" |June 1976|| rowspan="2" |June 1980
|November 1990
| rowspan="2" |May 1992
| rowspan="2" |September 1992
|-
|-
|5||{{Wp|Constante Roaquin}}||1976||1980-1992
|November 1991 - March 1992
|-
|-
|6||{{Wp|Manuel Gruba}}|| rowspan="2" |1992||1992-1996
|6||{{Wp|Manuel Gruba}}||September 1992||September 1992
|
|June 1996
|June 1996
|-
|-
|7||{{Wp|Ramon De Veyra}}||1996-2001
|7||{{Wp|Ramon De Veyra}}
|September 1992||June 1996
|
|February 2001
|February 2001
|-
|-
|8||{{Wp|Amacio Saga}}||1997||2001
|8||{{Wp|Amacio Saga}}||April 1997||February 2001
|
|April 2001
|April 2001
|-
|-
|9||{{Wp|Juanito Castañeda Jr.}}||2001||2001-2022
|9||{{Wp|Juanito Castañeda Jr.}}||October 1, 2001||October 1, 2001
|December 21, 2012 - March 13, 2023
|June 24, 2022
|June 24, 2022
|-
|-
|10
|10
|{{Wp|Erlinda Piñera-Uy}}
|{{Wp|Erlinda Piñera-Uy}}
|2004
|October 5, 2004
|2022–2023
|June 24, 2022
|-
|
|11||{{Wp|Maria Belen Ringpis-Liban}}||2013||2023-
|May 28, 2023
|May 28, 2023
|- bgcolor="#99FF99"
|'''11'''||'''{{Wp|Maria Belen Ringpis-Liban}}'''||'''May 29, 2013'''||'''May 28 2023'''
|
|'''''present'''''
|
|-
|-
|}
|}
==See also==
=='''See also'''==
*[[Supreme Court of the Philippines]]
*[[Supreme Court of the Philippines]]
*[[Court of Appeals of the Philippines]]
*[[Court of Appeals of the Philippines]]
*[[Sandiganbayan]]
*[[Sandiganbayan]]  
*[[Philippines]]
*[[Philippines]]
*[[Political history of the Philippines]]
*[[Political history of the Philippines]]
*[[Constitution of the Philippines]]
*[[Constitution of the Philippines]]
*[[List of Court Compositions of the Court of Tax Appeals]]  
*[[List of Court Compositions of the Court of Tax Appeals]]
==References==
==References==
*[http://cta.judiciary.gov.ph/ The Official Website of The Court of Tax Appeals]
*[http://cta.judiciary.gov.ph/ The Official Website of The Court of Tax Appeals]
Line 501: Line 535:
*[https://www.lawphil.net/statutes/repacts/ra1954/ra_1125_1954.html Republic Act 1125, An Act Creating the Court of Tax Appeals (CTA)]
*[https://www.lawphil.net/statutes/repacts/ra1954/ra_1125_1954.html Republic Act 1125, An Act Creating the Court of Tax Appeals (CTA)]
*[https://www.lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html Republic Act 9282, An Act Expanding the Jurisdiction Of the Court of Tax Appeals (CTA)]
*[https://www.lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html Republic Act 9282, An Act Expanding the Jurisdiction Of the Court of Tax Appeals (CTA)]
*[https://www.lawphil.net/statutes/repacts/ra2008/ra_9503_2008.html Republic Act 9503, An Act Enlarging The Organizational Structure of the Court of Tax Appeals (CTA)]
*[https://www.lawphil.net/statutes/repacts/ra2008/ra_9503_2008.html Republic Act 9503, An Act Enlarging The Organizational Structure of the Court of Tax Appeals (CTA)]  
;Notes
;Notes
{{Reflist}}
{{Reflist}}
Line 510: Line 544:
*[http://jbc.judiciary.gov.ph/index.php/judiciary-book/appellate-courts/court-of-tax-appeals List of CTA Justices] {{webarchive |url=https://web.archive.org/web/20070208130215/http://jbc.judiciary.gov.ph/index.php/judiciary-book/appellate-courts/court-of-tax-appeals |date=February 8, 2007 }} – List of Justices of the CTA
*[http://jbc.judiciary.gov.ph/index.php/judiciary-book/appellate-courts/court-of-tax-appeals List of CTA Justices] {{webarchive |url=https://web.archive.org/web/20070208130215/http://jbc.judiciary.gov.ph/index.php/judiciary-book/appellate-courts/court-of-tax-appeals |date=February 8, 2007 }} – List of Justices of the CTA
{{notelist-lg}}
{{notelist-lg}}
<references />

Revision as of 06:30, 27 July 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, [[Erlinda Piñera-Uy|Maria Belen Ringpis-Liban]] is the longest-serving justice, with a tenure of 10 years, 359 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

(1955-10-08) October 8, 1955 (age 68)
Roman Garcia Del Rosario

UP B. Aquino III March 13, 2013

(11 years, 69 days)

October 10, 2025 Acosta
Associate Justices
Maria Belen Ringpis-Liban

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

UP B. Aquino III May 28, 2013

(10 years, 359 days)

February 25, 2027 Palanca-Enriquez
Catherine Manahan

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

UP Duterte December 8, 2016

(7 years, 165 days)

January 2, 2026 Cotangco-Manalastas
Jean Marie Bacorro-Villena

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

Arellano July 12, 2019(4 years, 314 days) March 19, 2043 Bautista
Maria Rowena Modesto-San Pedro

(1964-08-21) August 21, 1964 (age 59)
Maria Rowena G. Modesto

UP August 21, 2034 Casanova
Marian Ivy Reyes-Fajardo

(1975-08-21) August 21, 1975 (age 48)
Marian Ivy Ferrer Reyes

Ateneo August 27, 2021

(2 years, 268 days)

August 21, 2045 Fabon-Victoriano
Lanee Cui-David

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

UE November 24, 2021

(2 years, 179 days)

April 1, 2038 Mindaro-Grulla
Corazon Ferrer–Flores

(1967-08-22) August 22, 1967 (age 56)
Corazon Gonzales Ferrer

UST Marcos Jr. October 11, 2022

(1 year, 223 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, 2004br/>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

References

Notes

Template:Reflist

External links

Template:Commons category

Template:Notelist-lg

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