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

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[[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."<ref>{{Cite web |url=http://newsinfo.inquirer.net/breakingnews/nation/view/20080612-142268/Arroyo-signs-law-expanding-Court-of-Tax-Appeals |title=Inquirer.net, Arroyo signs law expanding Court of Tax Appeals |access-date=June 12, 2008 |archive-url=https://web.archive.org/web/20080613080135/http://newsinfo.inquirer.net/breakingnews/nation/view/20080612-142268/Arroyo-signs-law-expanding-Court-of-Tax-Appeals |archive-date=June 13, 2008 |url-status=dead }}</ref>
[[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."<ref>{{Cite web |url=http://newsinfo.inquirer.net/breakingnews/nation/view/20080612-142268/Arroyo-signs-law-expanding-Court-of-Tax-Appeals |title=Inquirer.net, Arroyo signs law expanding Court of Tax Appeals |access-date=June 12, 2008 |archive-url=https://web.archive.org/web/20080613080135/http://newsinfo.inquirer.net/breakingnews/nation/view/20080612-142268/Arroyo-signs-law-expanding-Court-of-Tax-Appeals |archive-date=June 13, 2008 |url-status=dead }}</ref>
=='''Incumbent justices'''==
=='''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|{{Wp|Maria Belen Ringpis-Liban}}]] is the longest-serving justice, with a tenure of  {{Age in years and days|2013|5|28}}; the most recent justice to enter the court is [[Lanee Cui-David|{{Wp|Corazon Ferrer–Flores}}]], whose tenure began on October 11, 2022.
The Court of Tax Appeals consists of a Presiding justice and eight associate justices. Among the current members of the Court, {{Wp|Maria Belen Ringpis-Liban}} is the longest-serving justice, with a tenure of  {{Age in years and days|2013|5|28}}; the most recent justice to enter the court is {{Wp|Corazon Ferrer–Flores}}, whose tenure began on October 11, 2022.
{| class="wikitable sortable" style="text-align:center"
{| class="wikitable sortable" style="text-align:left"
|-
|-
!Office
! width="30%" |Justice  
! width="30%" |Justice  
(Birth info)
(Birth info)
! width="30%" |Law School
! width="20%" |Appointing President
! width="20%" |Appointing President
! width="20%" |Date of Appointment
! width="20%" |Date of Appointment
Line 23: Line 23:
! width="20%" |Replacing
! width="20%" |Replacing
|-
|-
! colspan="6" |{{Wp|Presiding Justice of the Court of Appeals of the Philippines|Presiding Justice}}
|{{Wp|Presiding Justice of the Court of Appeals of the Philippines|Presiding Justice}}
|-
|{{Wp|Roman Del Rosario}}
|{{Wp|Roman Del Rosario|Roman G. Del Rosario}}
{{Birth date and age|1955|10|8}}<br />Roman Garcia Del Rosario
{{Birth date and age|1955|10|8}}<br/>Roman Garcia Del Rosario
|[[University of the Philippines College of Law|UP]]
|{{Wp|Benigno Aquino III|B. Aquino III}}
|{{Wp|Benigno Aquino III|B. Aquino III}}
| style="white-space:nowrap" |March 13, 2013
| style="white-space:nowrap" |March 13, 2013
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|{{Wp|Ernesto Acosta (judge)|Acosta}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|-
|-
! colspan="6" |{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justices}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Senior Associate Justice}}
|-
|{{Wp|Maria Belen Ringpis-Liban|Maria Belen Liban}}
|{{Wp|Maria Belen Ringpis-Liban}}
{{Birth date and age|1957|2|25}}<br />Maria Belen Ringpis
<small>(</small>{{Birth date and age|1957|2|25}}<br/>Maria Belen Ringpis
|[[University of the Philippines College of Law|UP]]
|{{Wp|Benigno Aquino III|B. Aquino III}}
|{{Wp|Benigno Aquino III|B. Aquino III}}
|May 28, 2013
|May 28, 2013
<small>(</small>{{Age in years and days|2013|5|28}}<small>)</small>
<small>(</small>{{Age in years and days|2013|5|28}}<small>)</small>
|February 25, 2027
|February 25, 2027
|{{Wp|Olga Palanca-Enriquez|Palanca-Enriquez}}
|{{Wp|Olga Palanca-Enriquez|Enriquez}}
|-
|-
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
|{{Wp|Catherine Triumfante-Manahan|Catherine Manahan}}
|{{Wp|Catherine Triumfante-Manahan|Catherine Manahan}}
{{Birth date and age|1956|1|2}}<br/>Catherine Triumfante
{{Birth date and age|1956|1|2}}<br />Catherine Triumfante
|[[University of the Philippines College of Law|UP]]
|{{Wp|Rodrigo Duterte|Duterte}}
| rowspan="5" |{{Wp|Rodrigo Duterte|Duterte}}
|December 8, 2016
|December 8, 2016
<small>(</small>{{Age in years and days|2016|12|8}}<small>)</small>
<small>(</small>{{Age in years and days|2016|12|8}}<small>)</small>
|January 2, 2026
|January 2, 2026
|{{Wp|Amelia Cotangco-Manalastas|Cotangco-Manalastas}}
|{{Wp|Amelia Cotangco-Manalastas|Manalastas}}
|-
|-
|{{Wp|Jean Marie Bacorro-Villena}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
{{Birth date and age|1973|3|19}}<br/>Jean Marie Alcantara Bacorro
|{{Wp|Jean Marie Bacorro-Villena|Jean Marie Villena}}
|[[Arellano University School of Law|Arellano]]
{{Birth date and age|1973|3|19}}<br />Jean Marie Alcantara Bacorro
| rowspan="2" |July 12, 2019<small>(</small>{{Age in years and days|2019|7|12}}<small>)</small>
|{{Wp|Rodrigo Duterte|Duterte}}
|July 12, 2019
<small>(</small>{{Age in years and days|2019|7|12}}<small>)</small>
|March 19, 2043
|March 19, 2043
|{{Wp|Lovell Bautista|Bautista}}
|{{Wp|Lovell Bautista|Bautista}}
|-
|-
|{{Wp|Maria Rowena Modesto-San Pedro}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
{{Birth date and age|1964|8|21}}<br/>Maria Rowena G. Modesto
|{{Wp|Maria Rowena Modesto-San Pedro|Maria Rowena San Pedro}}
|[[University of the Philippines College of Law|UP]]
{{Birth date and age|1964|8|21}}<br />Maria Rowena G. Modesto
|{{Wp|Rodrigo Duterte|Duterte}}
|July 12, 2019
<small>(</small>{{Age in years and days|2019|7|12}}<small>)</small>
|August 21, 2034
|August 21, 2034
|{{Wp|Cesar Casanova|Casanova}}
|{{Wp|Cesar Casanova|Casanova}}
|-
|-
|{{Wp|Marian Ivy Reyes-Fajardo}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
{{Birth date and age|1975|8|21}}<br/>Marian Ivy Ferrer Reyes
|{{Wp|Marian Ivy Reyes-Fajardo|Marian Ivy Fajardo}}
|[[Ateneo de Manila University|Ateneo]]
{{Birth date and age|1975|8|21}}<br />Marian Ivy Ferrer Reyes
|{{Wp|Rodrigo Duterte|Duterte}}
|August 27, 2021
|August 27, 2021
<small>(</small>{{Age in years and days|2021|8|27}}<small>)</small>
<small>(</small>{{Age in years and days|2021|8|27}}<small>)</small>
|August 21, 2045
|August 21, 2045
|{{Wp|Esperanza Fabon-Victoriano|Fabon-Victoriano}}
|{{Wp|Esperanza Fabon-Victoriano|Victoriano}}
|-
|-
|{{Wp|Lanee Cui-David}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
{{Birth date and age|1968|4|1}}<br/>Lanee Sosong Cui
|{{Wp|Lanee Cui-David|Lanee David}}
|[[University of the East College of Law|UE]]
{{Birth date and age|1968|4|1}}<br />Lanee Sosong Cui
|{{Wp|Rodrigo Duterte|Duterte}}
|November 24, 2021
|November 24, 2021
<small>(</small>{{Age in years and days|2021|11|24}}<small>)</small>
<small>(</small>{{Age in years and days|2021|11|24}}<small>)</small>
|April 1, 2038
|April 1, 2038
|{{Wp|Cielito Mindaro-Grulla|Mindaro-Grulla}}
|{{Wp|Cielito Mindaro-Grulla|Grulla}}
|-
|-
|{{Wp|Corazon Ferrer–Flores}}
|{{Wp|Associate Justice of the Court of Tax Appeals|Associate Justice}}
{{Birth date and age|1967|8|22}}<br/>Corazon Gonzales Ferrer
|{{Wp|Corazon Ferrer–Flores|Corazon Flores}}
|[[University of Santo Tomas Faculty of Civil Law|UST]]
{{Birth date and age|1957|8|22}}<br />Corazon Gonzales Ferrer
| rowspan="2" |{{Wp|Bongbong Marcos|Marcos Jr.}}
|{{Wp|Bongbong Marcos|Marcos Jr.}}
|October 11, 2022
|October 11, 2022
<small>(</small>{{Age in years and days|2022|10|11}}<small>)</small>
<small>(</small>{{Age in years and days|2022|10|11}}<small>)</small>
Line 94: Line 97:
|
|
|
|
|{{Wp|Bongbong Marcos|Marcos Jr.}}
|
|
|
|
|{{Wp|Erlinda Piñera-Uy|Piñera-Uy}}
|{{Wp|Erlinda Piñera-Uy|Uy}}
|}
|}
====Divisions====
 
==== Current Justices by Total Time in Office ====
{| class="wikitable sortable" style="text-align:left"
|-
! width="30%" |Justice
! width="20%" |Term Started
! width="20%" |Date of Retirement
!Total time in office
|-
|{{Wp|Marian Ivy Reyes-Fajardo}}
|August 27, 2021
|August 21, 2045
|{{Age in years and days|2021|8|27|2045|8|21}}
|-
|{{Wp|Jean Marie Bacorro-Villena}}
|July 12, 2019
|March 19, 2043
|{{Age in years and days|2019|7|12|2043|3|19}}
|-
|{{Wp|Lanee Cui-David}}
|November 24, 2021
|April 1, 2038
|{{Age in years and days|2021|11|24|2038|4|1}}
|-
|{{Wp|Maria Rowena Modesto-San Pedro}}
|July 12, 2019
|August 21, 2034
|{{Age in years and days|2019|7|19|2034|8|21}}
|-
|{{Wp|Maria Belen Ringpis-Liban}}
|May 28, 2013
|February 25, 2027
|{{Age in years and days|2013|5|28|2027|2|27}}
|-
|{{Wp|Roman Del Rosario}}
| style="white-space:nowrap" |March 13, 2013
| style="white-space:nowrap" |October 10, 2025
|{{Age in years and days|2013|3|13|2025|10|10}}
|-
|{{Wp|Catherine Triumfante-Manahan|Catherine Manahan}}
|December 8, 2016
|January 2, 2026
|{{Age in years and days|2016|12|6|2026|1|2}}
|-
|{{Wp|Corazon Ferrer–Flores}}
|October 11, 2022
|August 22, 2027
|{{Age in years and days|2022|10|11|2027|8|22}}
|-
|TBA
|
|
|
|}
===='''Divisions'''====
{| class="wikitable sortable"
{| class="wikitable sortable"
|-
|-
Line 116: Line 174:
|M. Modesto-San Pedro<br/>C. Ferrer-Flores^
|M. Modesto-San Pedro<br/>C. Ferrer-Flores^
|}
|}
=='''Roll of Justices'''==
=='''Roll of Justices'''==
see: [[List of justices of the Court of Tax Appeals|List of Justices of the Court of Appeals]]


==={{Wp|Presiding Justice of the Court of Tax Appeals|Presiding Judge/Justice}}===
=='''See Also'''==
 
===={{Wp|Presiding Justice of the Court of Appeals|Presiding Judge}} (June 16, 1954 - April 23, 2004)====
{| class="wikitable sortable"
|-
! rowspan="2" |Number
! rowspan="2" |Presiding Judge
! colspan="2" |Appointment
! rowspan="2" |Presiding Judge/Justice
! rowspan="2" |Term Ended
|-
!Date<br/>Appointed by
!Replacing
|-
|1
|{{Wp|Mariano Nable}}
|June 16, 1954br/>{{Wp|Ramon Magsaysay|Magsaysay}}
| New seat
|First [[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|January 1965
|-
|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}}
|July 1954<br/>{{Wp|Ramon Magsaysay|Magsaysay}}
|New seat
| rowspan="2" |{{Wp|Mariano Nable|Nable}}
|March 1965
|-
|2
|{{Wp|Roman Umali}}
|August 1955<br/>{{Wp|Ramon Magsaysay|Magsaysay}}
|New seat
|May 1966
|-
|3
|{{Wp|Alejandro Alfurong}}
|June 1965<br/>{{Wp|Diosdado Macapagal|Macapagal}}
| {{Wp|Augusto Luciano|Luciano}}
|{{Wp|Teofilo Reyes Jr.|T. Reyes Jr.}}
|January 1966
|-
|4
|{{Wp|Estanislao Alvarez}}
|January 1966<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Alejandro Alfurong|Alfurong}}
|''{{Wp|Roman Umali|Umali}} (Acting)''
|January 1976
|-
|5
|{{Wp|Ramon Avanceña (Tax Lawyer)|Ramon Avanceña}}
|May 1966<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Roman Umali|Umali}}
|{{Wp|Roman Umali|Umali}}
|January 1976
|-
|7
|{{Wp|Amente Filler}}
|June 1976<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Estanislao Alvarez|Alvarez}}
| rowspan="2" |Assumed office through Pres. {{Wp|Ferdinand Marcos|Marcos Sr.}}
| June 1980
|-
| 8
|{{Wp|Constante Roaquin}}
|June 1976<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Ramon Avanceña (Tax Lawyer)|Avanceña}}
|May 1992
|-
|9
|{{Wp|Alex Reyes (judge)|Alex Reyes}}
|June 1980<br/>
{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Amante Filler|Filler}}
|{{Wp|Amante Filler|Filler}}
|November 1990
|-
| 10
|{{Wp|Ernesto Acosta}}
| April 1991<br/>
{{Wp|Corazon Aquino|Aquino}}
|{{Wp|Alex Reyes|A. Reyes}}
|{{Wp|Alex Reyes (judge)|A. Reyes}}
|March 1992
|-
|11
|{{Wp|Manuel Gruba}}
|September 1992<br/>
{{Wp|Fidel V. Ramos|Ramos}}
|{{Wp|Ernesto Acosta|Acosta}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|June 1996
|-
|12
|{{Wp|Ramon De Veyra}}
|September 1992<br/>
{{Wp|Fidel V. Ramos|Ramos}}
|{{Wp|Constante Roaquin|Roaquin}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|February 2001
|-
|13
|{{Wp|Amancio Saga}}
|April 1997<br/>
{{Wp|Fidel V. Ramos|Ramos}}
|{{Wp|Manuel Gruba|Gruba}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|April 2001
|-
|14
|{{Wp|Juanito Castañeda Jr.}}
|October 1, 2001<br/>
{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|{{Wp|Ramon De Veyra|De Veyra}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
| April 23, 2004
|-
|15
|{{Wp|Lovell Bautista}}
|January 20, 2003<br/>
{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|{{Wp|Amancio Saga|Saga}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|April 23, 2004
|}
 
===='''{{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
|-
|15
|{{Wp|Lovell Bautista}}
| April 23, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|{{Wp|Amancio Saga|Saga}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|August 14, 2018
|-
|16
|{{Wp|Erlinda Piñera-Uy|Erlinda P. Uy}}
|October 5, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New seat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|May 28, 2023
|-
|17
|{{Wp|Olga Palanca-Enriquez|Olga P. Enriquez}}
|October 29, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New swat
| {{Wp|Ernesto Acosta (judge)|Acosta}}
| December 14, 2012
|-
|18
|{{Wp|Caesar Casanova}}
|November 3, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New swat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|September 9, 2018
|-
|19
|{{Wp|Cielito Mindaro-Grulla|Cielito M. Grulla}}
|November 27, 2009<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New seat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|June 17, 2020
|-
|20
|{{Wp|Esperanza Fabon-Victoriano|Esperanza F. Victoriano}}
|November 27, 2009<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New seat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|August 3, 2020
|-
|21
|{{Wp|Amelia Cotangco-Manalastas|Amelia C. Manalastas}}
|December 15, 2009
{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New Seat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|September 11, 2016
|- bgcolor="#99FF99"
|'''22'''
|'''{{Wp|Maria Belen Ringpis-Liban|Maria Belen R. Liban}}'''
|'''May 29, 2013'''<br/>'''{{Wp|Benigno Aquino III|Aquino III}}'''
| {{Wp|Olga Palanca-Enriquez|Enriquez}}
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''23'''
|'''{{Wp|Catherine Triumfante-Manahan|Catherine T. Manahan}}'''
|'''December 6, 2016'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|{{Wp|Amelia Cotangco-Manalastas|Manalastas}}
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''24'''
|'''{{Wp|Jean Marie Bacorro-Villena|Jean Marie B. Villena}}'''
|'''July 12, 2019'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|'''{{Wp|Lovell Bautista|Bautista}}'''
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''25'''
| '''{{Wp|Maria Rowena Modesto-San Pedro|Maria Rowena M. San Pedro}}'''
|'''July 12, 2019'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|{{Wp|Caesar Casanova|Casanova}}
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''26'''
|'''{{Wp|Marian Ivy Reyes-Fajardo|Marian Ivy R. Fajardo}}'''
|'''August 27, 2021'''
'''{{Wp|Rodrigo Duterte|Duterte}}'''
|{{Wp|Cielito Mindaro-Grulla|Grulla}}
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''27'''
|'''{{Wp|Lanee Cui-David|Lanie C. David}}'''
|'''November 24, 2021'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|'''{{Wp|Esperanza Fabon-Victoriano|Victoriano}}'''
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''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
|
|
|'''{{Wp|Erlinda Piñera-Uy|Uy}}'''
|'''{{Wp|Roman Del Rosario|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: {{Legend|#fcc|Appointed as [[Associate Justice of the Supreme Court of the Philippines|Supreme Court Associate Justice]]|text={{asterisk}}}} {{Legend|#f0f8ff|Appointed as [[Presiding Justice of the Court of Tax Appeals|CTA Presiding Justice]]|text={{asterisk}}}}
{| class="wikitable"
|- style="text-align:center" |
! rowspan="2" | No.!! rowspan="2" |Senior Associate Justice!! rowspan="2" |Date Appointed!! colspan="3" |Tenure
! rowspan="2" |Term Ended
|-
!Started
!Acting PJ
!Ended
|-
|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
|-
| 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
|-
|November 1991 - March 1992
|-
|6||{{Wp|Manuel Gruba}}||September 1992||September 1992
|
|June 1996
|June 1996
|-
|7||{{Wp|Ramon De Veyra}}
|September 1992||June 1996
|
|February 2001
|February 2001
|-
|8||{{Wp|Amacio Saga}}||April 1997||February 2001
|
|April 2001
|April 2001
|-
|9||{{Wp|Juanito Castañeda Jr.}}||October 1, 2001||October 1, 2001
|December 21, 2012 - March 13, 2023
|June 24, 2022
|June 24, 2022
|-
|10
|{{Wp|Erlinda Piñera-Uy}}
|October 5, 2004
|June 24, 2022
|
|May 28, 2023
|May 28, 2023
|- bgcolor="#99FF99"
|'''11'''||'''{{Wp|Maria Belen Ringpis-Liban}}'''||'''May 29, 2013'''||'''May 28 2023'''
|
|'''''present'''''
|
|-
|}
=='''See also'''==
*[[Supreme Court of the Philippines]]
*[[Supreme Court of the Philippines]]
*[[Sandiganbayan]]
*[[Court of Appeals 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==
*[http://cta.judiciary.gov.ph/ The Official Website of The Court of Tax Appeals]
*[http://cta.judiciary.gov.ph/org_struc The Organizational Structure of The Court of Tax Appeals]
*[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/ra2008/ra_9503_2008.html Republic Act 9503, An Act Enlarging The Organizational Structure of the Court of Tax Appeals (CTA)]
;Notes
{{Reflist}}
==External links==
{{Commons category|Court of Tax Appeals of the Philippines}}
*[http://www.gov.ph/cat_justice/default.asp Philippines: Gov.Ph: About the Philippines] {{webarchive |url=https://web.archive.org/web/20061224230706/http://www.gov.ph/cat_justice/default.asp |date=December 24, 2006 }} – Justice category
*[https://web.archive.org/web/20061224230706/http://www.gov.ph/cat_justice/default.asp The Philippines Court of Tax Appeals] – Official website
*[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}}
<references />
<references />

Latest revision as of 04:14, 10 August 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, Maria Belen Ringpis-Liban is the longest-serving justice, with a tenure of 10 years, 355 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

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

B. Aquino III March 13, 2013

(11 years, 65 days)

October 10, 2025 Acosta
Senior Associate Justice Maria Belen Liban

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

B. Aquino III May 28, 2013

(10 years, 355 days)

February 25, 2027 Enriquez
Associate Justice Catherine Manahan

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

Duterte December 8, 2016

(7 years, 161 days)

January 2, 2026 Manalastas
Associate Justice Jean Marie Villena

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

Duterte July 12, 2019

(4 years, 310 days)

March 19, 2043 Bautista
Associate Justice Maria Rowena San Pedro

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

Duterte July 12, 2019

(4 years, 310 days)

August 21, 2034 Casanova
Associate Justice Marian Ivy Fajardo

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

Duterte August 27, 2021

(2 years, 264 days)

August 21, 2045 Victoriano
Associate Justice Lanee David

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

Duterte November 24, 2021

(2 years, 175 days)

April 1, 2038 Grulla
Associate Justice Corazon Flores

(1957-08-22) August 22, 1957 (age 66)
Corazon Gonzales Ferrer

Marcos Jr. October 11, 2022

(1 year, 219 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

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