Court of Tax Appeals of the Philippines
|Court of Tax Appeals of the Philippines|
|Hukuman ng Paghahabol sa Buwis ng Pilipinas|
Seal of the Court of Tax Appeals of the Philippines
|Established||June 16, 1954|
|Composition method||Presidential appointment from the short-list submitted by the Judicial and Bar Council|
|Authorized by||Constitution of the Philippines|
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The Court of Tax Appeals of the Philippines (Filipino: Hukuman ng Paghahabol sa Buwis ng Pilipinas) 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 building is located at Agham Road, National Government Center, Diliman, Quezon City in Metro Manila.
The Court of Tax Appeals was originally created by virtue of Republic Act. No. 1125 which was enacted on June 16, 1954 and was recently amended by Republic Act. No. 9282 on March 30, 2004, which took effect on April 23, 2004. Under Section 1 of the new law, the Court is headed by a Presiding Justice and assisted by eight (8) 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.
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 appeallable 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. In addition, 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.
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 3 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."
|Name||Position||Date of Appointment||Date of Birth||Date of Retirement|
|Hon. ROMAN G. DEL ROSARIO||Presiding Justice||March 13, 2013||October 6, 1955||October 6, 2025|
|Hon. JUANITO C. CASTAÑEDA, JR.||Associate Justice||October 1, 2001 As Associate Judge, April 26, 2004. As Associate Justice||June 24, 1952||June 24, 2022|
|Hon. LOVELL R. BAUTISTA||Associate Justice||January 20, 2003 As Associate Judge, April 26, 2004. As Associate Justice||August 14, 1948||August 14, 2018|
|Hon. CAESAR A. CASANOVA||Associate Justice||November 3, 2004||September 9, 1948||September 9, 2018|
|Hon. ERLINDA P. UY||Associate Justice||October 5, 2004||May 28, 1953||May 28, 2023|
|Hon. ESPERANZA R. VICTORINO||Associate Justice||November 27, 2009||August 3, 1950||August 3, 2020|
|Hon. CIELITO N. MINDARO-GRULLA||Associate Justice||November 27, 2009||June 17, 1950||June 17, 2020|
|Hon. AMELIA C. MANALASTAS||Associate Justice||December 15, 2009||September 11, 1946||September 11, 2016|
|Hon. MA. BELEN RINGPIS LIBAN||Associate Justice||May 17, 2013||February 25, 1957||February 25, 2027|
- Supreme Court of the Philippines
- Court of Appeals of the Philippines
- Political history of the Philippines
- Constitution of the Philippines
|Wikimedia Commons has media related to Court of Tax Appeals of the Philippines.|
- Philippines: Gov.Ph: About the Philippines Archived 24 December 2006 at the Wayback Machine – Justice category
- The Philippines Court of Tax Appeals – Official website
- List of CTA Justices Archived 8 February 2007 at the Wayback Machine – List of Justices of the CTA