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
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

Court of Tax Appeals

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 (16 years, 284 days) (as Associate Justice)	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	C. Manahan TBD	Members	J. Bacorro-Villena TBD	Members	M. Rinpis-Liban M. Modesto-San Pedro

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

• Supreme Court of the Philippines
• Court of Appeals of the Philippines
• Sandiganbayan
• Philippines
• Political history of the Philippines
• Constitution of the Philippines

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

1. Aika Rey (January 8, 2020). "Where will the money go?". Rappler. Retrieved May 29, 2020.
2. 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.
3. "Inquirer.net, Arroyo signs law expanding Court of Tax Appeals". Archived from the original on June 13, 2008. Retrieved June 12, 2008.

External links

• 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