Court of Tax Appeals
The Court of Tax Appeals (Filipino: Hukuman ng Apelasyon sa Buwis[2]) 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.
| Court of Tax Appeals | |
|---|---|
| Hukuman ng Apelasyon sa Buwis | |
.svg.png.webp) Seal of the Court of Tax Appeals | |
 Flag of the Court of Tax Appeals | |
| Established | June 16, 1954 |
| Location | Agham Road, Diliman, Quezon City |
| Composition method | Presidential appointment from the short-list submitted by the Judicial and Bar Council |
| Authorized by | Republic Act No. 1125 and Republic Act No. 9282 |
| Appeals to | Supreme Court of the Philippines |
| Appeals from | Regional Trial Courts |
| Number of positions | 9 |
| Annual budget | ₱577.90 million (2020)[1] |
| Website | cta.judiciary.gov.ph |
| Presiding Justice | |
| Currently | Roman G. Del Rosario |
| Since | March 13, 2013 |
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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 CH. 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."[3]
Incumbent Justices
The Court of Tax Appeals consists of a Presiding justice and eight associate justices. Among the current members of the Court, Juanito C. Castañeda, Jr. is the longest-serving justice, with a tenure of 7,068 days (19 years, 128 days) as of February 6, 2021; the most recent justice to enter the court is Ma. Rowena Modesto-San Pedro, whose tenure began on July 11, 2019.
| Justice Birthdate and place |
Position | Appointing President | Tenure Length of service |
Replacing |
|---|---|---|---|---|
| Roman Del Rosario born October 6, 1955 |
Presiding Justice | Aquino | Mar 13, 2013–present (7 years, 330 days) |
Acosta |
| Juanito Castañeda, Jr. born June 24, 1952 |
Senior Associate Justice | Macapagal-Arroyo | Oct 1, 2001–April 28, 2004 (2 years, 210 days) (as Associate Judge) Apr 28, 2004–present |
De Veyra |
| Erlinda Piñera-Uy born May 28, 1953 |
Associate Justice | Oct 5, 2004–present (16 years, 124 days) |
Saga | |
| Ma. Belen Ringpis-Liban born September 26, 1959 |
Aquino | May 17, 2013–present (7 years, 265 days) |
Palanca-Enriquez | |
| Catherine Manahan born November 6, 1956 |
Duterte | Dec 6, 2016–present (4 years, 62 days) |
Cotangco-Manalastas | |
| Jean Marie Bacorro-Villena born March 1973 (age 47) |
Oct 10, 2018–present (2 years, 119 days) |
Bautista | ||
| Ma. Rowena Modesto-San Pedro born August 21, 1964 |
Nov 26, 2018–present (2 years, 72 days) |
Casanova | ||
| TBA | Mindaro-Grulla | |||
| TBA | Fabon-Victorino |
Divisions
| First Division | Second Division | Third Division | |||
|---|---|---|---|---|---|
| Chairperson | R. Del Rosario | Chairperson | J. Castañeda, Jr | Chairperson | E. Piñera-Uy |
| Members |
|
Members |
|
Members |
|
Court demographics
By appointing President
| President | Total | Percentage | Justices |
|---|---|---|---|
| Duterte | 5 | 55.56% | C. Manahan |
| M. Modesro-San Pedro | |||
| M. Bacorro-Villena | |||
| Vacant | |||
| Vacant | |||
| Aquino III | 2 | 22.22% | R. Moreno |
| M. Ringpis-Liban | |||
| Macapagal–Arroyo | 2 | 22.22% | J. Castañeda |
| E. Piñera-Uy | |||
By gender
| Gender | Total | Percentage | Justices |
|---|---|---|---|
| Male | 2 | 22.22% | R. Moreno |
| J. Castañeda | |||
| Female | 3 | 55.56% | M. Bacorro-Villena |
| c. Manahan | |||
| M. Modesto-San Pedro | |||
| E. Piñera-Uy | |||
| M. Ringpis-Liban | |||
| Vacant | 2 | 22.22% |
Former Judges
| Name of Former Court of Tax Appeals Judges | Position | Date of Appointment | Date of Retirement |
|---|---|---|---|
| Hon. Mariano Nable | Presiding Judge | June 1954 | January 1965 |
| Hon. Augusto Luciano | Associate Judge | July 1954 | March 1965 |
| Hon. Teofilo Reyes Jr. | Presiding Judge | May 1965 | January 1966 |
| Hon. Alejandro Alfurong | Associate Judge | June 1965 | January 1966 |
| Hon. Roman Umali | Associate Judge | August 1955 | January 1976 |
| Presiding Judge | May 1966 | ||
| Hon. Estanislao Alvarez | Associate Judge | January 1966 | January 1976 |
| Hon. Ramon Avanceña | Associate Judge | May 1966 | January 1976 |
| Hon. Amante Filler | June 1976 | Associate Judge | August 1990 |
| Presiding Judge | August 1980 | ||
| Hon. Constante C. Roaquin | Associate Judge | June 1976 | May 1992 |
| Hon. Alex Reyes | Associate Judge | June 1980 | November 1991 |
| Presiding Judge | November 1990 | ||
| Hon. Manuel Gruba | Associate Judge | September 1992 | June 1996 |
| Hon. Ramon De Veyra | Associate Judge | September 1992 | February 2001 |
| Hon. Amancio Saga | Associate Judge | April 1997 | April 2001 |
| Hon. Ernesto Acosta | Associate Judge | April 1991 | December 21, 2012 |
| Presiding Judge | March 1992 |
Former Justices
| Name of Former Court of Tax Appeals Justices | Position | Date of Appointment | Date of Retirement |
|---|---|---|---|
| Hon. Ernesto D. Acosta | Presiding Judge | March 13, 1992 | December 21, 2012 |
| Presiding Justice | April 26,2004 | ||
| Hon. Olga Palanca – Enriquez | Associate Justice | October 29, 2004 | December 14, 2012 |
| Hon. Amelia Cotangco-Manalastas | Associate Justice | December 15, 2009 | September 11, 2016 |
| Hon. Lovell Bautista | Associate Judge | January 20, 2003 | August 14, 2018 |
| Associate Justice | April 28, 2004 | ||
| Hon. Caesar Casanova | Associate Justice | November 3, 2004 | September 9, 2018 |
| Hon. Cielito Mindaro-Grulla | Associate Justice | November 27, 2009 | June 17, 2020 |
| Hon. Esperanza Fabon-Victoriano | Associate Justice | November 27, 2009 | August 3, 2020 |
See also
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
- Aika Rey (January 8, 2020). "Where will the money go?". Rappler. Retrieved May 29, 2020.
- Direktoryo ng mga Ahensiya at Opisyal ng Pamahalaan ng Pilipinas (PDF) (in Filipino). Kagawaran ng Badyet at Pamamahala (Department of Budget and Management). 2018. Archived from the original (PDF) on August 24, 2020. Retrieved September 30, 2020.
- "Inquirer.net, Arroyo signs law expanding Court of Tax Appeals". Archived from the original on June 13, 2008. Retrieved June 12, 2008.
External links
 |
Wikimedia Commons has media related to Court of Tax Appeals of the Philippines. |
- Philippines: Gov.Ph: About the Philippines Archived December 24, 2006, at the Wayback Machine – Justice category
- The Philippines Court of Tax Appeals – Official website
- List of CTA Justices Archived February 8, 2007, at the Wayback Machine – List of Justices of the CTA