Court of Tax Appeals of the Philippines

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Court of Tax Appeals of the Philippines
Hukuman ng Apelasyon sa Buwis ng Pilipinas
Court of tax Appeals Logo.jpg
Seal of the Court of Tax Appeals of the Philippines
Established June 16, 1954
Country Philippines
Location Quezon City
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: Hukumang ng Apelasyon 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.


History[edit]

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.

Court of Tax Appeals Building 1
Court of Tax Appeals Building 2

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.

2008 Reorganization[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 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."[1]

Current Justices[edit]

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

See also[edit]

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