Court of Tax Appeals of the Philippines

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The Court of Tax Appeals of the Philippines (Filipino: Hukumang 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.

History

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 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.

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

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

Name	Position	Date of Appointment	Date of Birth	Date of Retirement
Hon. ERNESTO D. ACOSTA	Presiding Justice	April 24, 1991	December 21, 1942	December 21, 2012
Hon. JUANITO C. CASTAÑEDA, JR.	Associate Justice	October 1, 2001	June 24, 1952	June 24, 2022
Hon. LOVELL R. BAUTISTA	Associate Justice	January 20, 2003	August 14, 1948	August 14, 2018
Hon. CAESAR A. CASANOVA	Associate Justice	November 3, 2004	September 9, 1948	September 9, 2018
Hon. OLGA R. PALANCA-ENRIQUEZ	Associate Justice	November 3, 2004	December 14, 1942	December 14, 2012
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

See also

• Chief Justice of the Philippines
• Court of Appeals of the Philippines
• Sandiganbayan
• Philippines
• Political history of the Philippines
• Constitution of the Philippines

External links

• Philippines: Gov.Ph: About the Philippines – Justice category
• The Philippines Court of Tax Appeals – Official website
• List of CTA Justices – List of Justices of the CTA

References

• Legal Basis of the Court of Tax Appeals

References

1. ^ Inquirer.net, Arroyo signs law expanding Court of Tax Appeals