Court of Tax Appeals
| Court of Tax Appeals | |
|---|---|
| Hukuman ng Apelasyon sa Buwis Hukuman ng Pag-aapela sa Buwis | |
.svg) Seal of the Court of Tax Appeals | |
 Facade of the Court of Tax Appeals | |
| Established | June 16, 1954 |
| Jurisdiction | Philippines |
| Location | Senator Miriam P. Defensor-Santiago Avenue, 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 |
 |
|---|
 Philippines portal |
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 Senator Miriam P. Defensor-Santiago Avenue (formerly Agham Road), Diliman, Quezon City in Metro Manila.
History
[edit]
The Court of Tax Appeals was originally created by virtue of Republic Act No. 1125 Archived June 21, 2019, at the Wayback Machine 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) Archived June 21, 2019, at the Wayback Machine 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
[edit]On June 12, 2008, Republic Act Number 9503 (R.A. 9503) Archived June 21, 2019, at the Wayback Machine 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
[edit]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]
Current Justices
[edit]The Court of Appeals is currently composed of a Presiding Justice and Eight Associate Justices. Among the Incumbent members, Maria Belen Ringpis-Liban is the longest-serving Associate Justice, With a tenure of 4331 days (11 years, 313 days) as of March 26, 2025; the most recent justice to enter the court is Henry Angeles, whose tenure started on October 11, 2022.
| Off. | Justice Date and Place of Birth |
DOA | AP | DOR (70 years old)[4] |
Rep |
|---|---|---|---|---|---|
| Presiding Justice | Roman G. del Rosario born October 6, 1955 Manila |
Mar 13, 2013[5] | Aquino III | Oct 6, 2025 | Acosta |
| Senior Associate Justice | Maria Belen Ringpis-Liban born 25 February 1957 Quezon City |
May 17, 2013[6] | Aquino III | Feb 25, 2017 | Palanca-Enriquez |
| Associate Justice | Catherine T. Manahan born 2 January 1956 Manila |
Dec 6, 2016[7] | Duterte | Jan 2, 2026 | Cotangco-Manalastas |
| Associate Justice | Jean Marie Bacorro-Villena born 19 March 1973) Manaoag, Pangasinan |
Jul 8, 2019 [8] | Duterte | Aug 21, 2043 | Bautista |
| Associate Justice | Maria Rowena G. Modesto-San Pedro born 21 August 1964 Makati City |
Jul 11, 2019 | Duterte | May 20, 2023 | Casanova |
| Associate Justice | Marian Ivy F. Reyes-Fajardo born 6 March 1975 Cagayan de Oro |
May 20, 2021[9] | Duterte | Aug 21, 2045 | Mindaro-Grulla |
| Associate Justice | Lanee S. Cui-David born 1 April 1964 Manila |
May 24, 2021[10] | Duterte | Apr 1, 2038 | Fabon-Victorino |
| Associate Justice | Corazon Gonzales Ferrer-Flores born 22 August 1957 Quezon City |
Oct 11, 2022[11] | Marcos Jr. | Aug 22, 2027 | Castañeda Jr. |
| Associate Justice | Henry Sumaway Angeles born 23 July 1978 Quezon City |
Sep 26, 2023[12] | Marcos Jr. | Jul 23, 2048 | Piñera-Uy |
Divisions
[edit]| Role | First Division | Second Division | Third Division |
|---|---|---|---|
| Chairperson | R. Del Rosario Presiding Justice |
M. Ringpis-Liban Senior Associate Justice |
C. Manahan |
| Members |
|
|
|
Court demographics
[edit]By law school
[edit]| Law School | Total (Percentage) |
Justices |
|---|---|---|
| UP | 4 (44.44%) |
|
| ADMU | 1 (11.11%) |
|
| UE | 1 (11.11%) |
|
| UST | 1 (11.11%) |
|
| AUSL | 2 (22.22%) |
|
By appointing President
[edit]| President | Total | Percentage | Justices |
|---|---|---|---|
| Duterte | 5 | 55.56% |
|
| Aquino III | 2 | 22.22% |
|
| Marcos Jr. | 2 | 22.22% |
|
By gender
[edit]| Gender | Total (Percentage) |
Jusices |
|---|---|---|
| Male | 2 (22.22%) |
|
| Female | 7 (77.78%) |
|
By tenure
[edit]| Year | Total Retiring | Justices |
|---|---|---|
| 2025 | 1 | R. Del Rosario (Presiding Justice) |
| 2026 | 1 | C. Manahan |
| 2027 | 2 | M. Ringpis-Liban C. Ferrer-Flores |
| 2034 | 1 | M. Modesto-San Pedro |
| 2038 | 1 | L. Cui-David |
| 2043 | 1 | J. Bacorro-Villena |
| 2045 | 1 | M. Reyes-Fajardo |
| 2048 | 1 | H. Angeles |
Court of Tax Appeals Justices since June 11, 1954
[edit]Note:
Timeline Judges and Justices of the Court of Tax Appeals (since 1954)
[edit]Members of the Nable Court
[edit]
Members of the T. Reyes Court (1965–1966)
[edit]
Members of the Umali Court (1966–1976)
[edit]
Members of the Filler Court (1980–1990)
[edit]
Members of the A. Reyes Court (1990–1991)
[edit]
Members of the Acosta Court (1992–2012)
[edit]
Members of the Del Rosario Court (2013-Present)
[edit]
Note: Ang Blue the vertical blue line Denotes "now" (26 March 2025).
Bar Key:The rule of seniority
[edit]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:
| No. | Senior Associate Justice | Date Appointed | Tenure | |
|---|---|---|---|---|
| 1 | Augusto Luciano | June 1954 | June 1954 | March 1965 |
| 2 | Roman Umali* | August 1955 | March 1965 | May 1966* |
| 3 | Estanislao Alvarez | January 1966 | May 1966 | January 1976 |
| 4 | Amante Filler* | June 1976 | January 1976 | June 1980* |
| 5 | Constante Roaquin | June 1976 | June 1980 | June 1980 - May 1992 |
| 6 | Manuel Gruba | September 17, 1992 | September 17, 1992 | June 25, 1996 |
| 7 | Ramon De Veyra | September 17, 1992 | June 25, 1996 | February 2001 |
| 8 | Amacio Saga | April 1997 | February 2001 | April 2001 |
| 9 | Juanito Castañeda Jr. | October 1, 2001 | June 24, 2022 | |
| 10 | Erlinda Piñera-Uy | October 5, 2004 | June 24, 2022 | May 28, 2023 |
| 11 | Maria Belen Ringpis-Liban | May 17, 2013 | May 28, 2023 | present |
See also
[edit]- Supreme Court of the Philippines
- Court of Appeals of the Philippines
- Sandiganbayan
- Philippines
- Political history of the Philippines
- Constitution of the Philippines
References
[edit]- 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) Archived June 21, 2019, at the Wayback Machine
- Republic Act 9282, An Act Expanding the Jurisdiction Of the Court of Tax Appeals (CTA) Archived June 21, 2019, at the Wayback Machine
- Republic Act 9503, An Act Enlarging The Organizational Structure of the Court of Tax Appeals (CTA) Archived June 21, 2019, at the Wayback Machine
- 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.
- ^ "Article VIII, Sec. 11 of the Constitution of the Philippines". Archived from the original on January 5, 2019. Retrieved August 6, 2021.
- ^ Romulo, Ricardo J. (July 12, 2013). "A new steward at the helm". INQUIRER.net. Retrieved November 14, 2023.
- ^ Merueñas, Maek; Calonzo, Andreo (May 22, 2013). "Malolos judge named new Court of Tax Appeals justice". GMA News Online. Retrieved November 14, 2023.
- ^ Lopez, Virgil (December 13, 2016). "Duterte appoints Koko Pimentel's legal staff head to Court of Tax Appeals". GMA News Online. Retrieved November 14, 2023.
- ^ Esguerra, Darryl John (July 9, 2019). "Duterte names new CA, CTA justices". INQUIRER.net. Retrieved November 14, 2023.
- ^ "Duterte appoints CA, CTA justices". Retrieved November 14, 2023 – via PressReader.
- ^ Ranada, Pia (January 21, 2022). "Duterte appoints Malacañang official, ex-Napoles lawyer as CA, CTA justices". RAPPLER. Retrieved November 14, 2023.
- ^ Bolledo, Jairo (October 20, 2022). "Marcos appoints 2 justices in Court of Appeals, 1 for Court of Tax Appeals". RAPPLER. Retrieved November 14, 2023.
- ^ Bolledo, Jairo (September 27, 2023). "Marcos names new Court of Appeals, Court of Tax Appeals, Sandiganbayan justices". RAPPLER. Retrieved November 14, 2023.
- ^ "New Judicial Appointments". jbc.judiciary.gov.ph. Retrieved April 17, 2024.
External links
[edit]
- 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
- ^ elevated to Presiding Justice on April 28, 2004 after The Court of Tax Appeals was expanded from 3 to 5 Justices
- ^ later became Associate Justice on April 28, 2004
- ^ later became Associate Justice on April 28, 2004