Court of Tax Appeals

The Court of Tax Appeals (Filipino: Hukuman ng Apelasyon sa Buwis[2] or Filipino: Hukuman ng Pag-aapela sa Buwis[3]) 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
Hukuman ng Pag-aapela sa Buwis
Seal of the Court of Tax Appeals
Flag of the Court of Tax Appeals
EstablishedJune 16, 1954
LocationAgham Road, Diliman, Quezon City
Composition methodPresidential appointment from the short-list submitted by the Judicial and Bar Council
Authorized byRepublic Act No. 1125 and Republic Act No. 9282
Appeals toSupreme Court of the Philippines
Appeals fromRegional Trial Courts
Number of positions9
Annual budget₱577.90 million (2020)[1]
Websitecta.judiciary.gov.ph
Presiding Justice
CurrentlyRoman G. Del Rosario
SinceMarch 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 B. 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."[4]

Incumbent justices

The Court of Tax Appeals consists of a Presiding justice and eight associate justices. Among the current members of the Court, Erlinda Piñera-Uy is the longest-serving justice, with a tenure of 6,949 days (19 years, 10 days) as of October 15, 2023; the most recent justice to enter the court is Lanee S . Cui-David, whose tenure began on November 28, 2021.

Presiding Justice

Justice (Birth date and name) Law School Appointing President Date of Appointment
Length of service
Date of Retirement (70 years old)[5] Replacing
Roman Del Rosario
(1955-10-06) October 6, 1955
Roman Garcia Del Rosario
University of the Philippines Aquino March 13, 2013
(10 years, 216 days)
October 6, 2025 Acosta

Appointed by President Benigno Aquino III

Justice (Birth date and name) Law School Date of Appointment
Length of service
Date of Retirement (70 years old)[6] Replacing
Maria Belen Ringpis-Liban
(Senior Associate Justice)
(1957-02-25) February 25, 1957
Maria Belen Ringpis
UP May 29, 2013
(10 years, 139 days)
February 25, 2027 Palanca-Enriquez

Appointed by President Rodrigo Duterte

Justice (Birth date and name) Law School Date of Appointment
Length of service
Date of Retirement (70 years old)[7] Replacing
Catherine Triumfante-Manahan
(1956-01-02) January 2, 1956
Catherine Triumfante
UP December 6, 2016
(6 years, 313 days)
January 2, 2026 Cotangco-Manalastas
Jean Marie Bacorro-Villena
March 19, 1973 (1973-03-19) (age 50)
Jean Marie Alcantara Bacorro
Arellano July 12, 2019
(4 years, 95 days)
March 19, 2043 Bautista
Maria Rowena Modesto-San Pedro
(1964-08-21) August 21, 1964
Maria Rowena G. Modesto
UP July 12, 2019
(4 years, 95 days)
August 21, 2034 Casanova
Marian Ivy Reyes-Fajardo
(1975-08-21) August 21, 1975
Marian Ivy Ferrer Reyes
Ateneo August 27, 2021
(2 years, 49 days)
August 21, 2045 Fabon-Victorino
Lanee Cui-David
(1968-04-01) April 1, 1968
Lanee Sosing Cui
UE November 24, 2021
(1 year, 325 days)
April 1, 2038 Mindaro-Grulla

Appointed by President Ferdinand Marcos, Jr.

Justice (Birth date and name) Law School Appointing President Date of Appointment
Length of service
Date of Retirement (70 years old)[8] Replacing
Corazon Ferrer–Flores
(1957-08-22) August 22, 1957 Corazon Gonzales Ferrer
UST Marcos, Jr, October 11, 2022
(1 year, 4 days)
August 22, 2027 Castañeda Jr.
Henry Angeles
(1978-07-23) July 23, 1978
Henry Sumaway Angeles
Marcos, Jr, September 26, 2023
(19 days)
July 23, 2048 Piñera-Uy

Divisions

Role First Division Second Division Third Division
Chairperson R. Del Rosario M. Ringpis-Liban C. Manahan
Members
    • J. Bacorro-Villena
    • L. Cui-David
    • M. Modesto-San Pedro
    • C. Ferrer-Flores
    • M. Reyes-Fajardo
    • H. Angeles

Court demographics

By law school

Law School Total
(Percentage)
Justices
UP 5
(55.56%)
  • J. Baccorro-Villena
  • R. Del Rosario
  • C. Manahan
  • M. Modesto-San Pedro
  • M. Ringpis-Liban
ADMU 1
(11.11%)
  • M. Reyes-Fajardo
UE 1
(11.11%)
  • L. Cui-David
UST 2
(22.22%)
  • H. Angeles
  • C. Ferrer-Flores

By appointing President

President Total Percentage Justices
Duterte 5 55.56%
  • J. Bacorro-Villena
  • L. Cui-David
  • C. Manahan
  • M. Modesto-San Pedro
  • M. Reyes-Fajardo
Aquino III 2 22.22%
  • R. Del Rosario
  • M. Ringpis-Liban
Marcos, Jr. 2 22.22%
  • C. Ferrer-Flores
  • H. Angeles

By gender

Gender Total
(Percentage)
Justices
Male 2
(22.22%)
  • H. Angeles
  • R. Del Rosario
Female 7
(77.78%)
  • J. Bacorro-Villena
  • L. Cui-David
  • C. Ferrer-Flores
  • C. Manahan
  • M. Modesto-San Pedro
  • M. Reyes-Fajardo
  • M. Ringpis-Liban

By tenure

YearTotal RetiringJustices (Birthdate)
20251 R. Del Rosario (Presiding Justice) (October 6)
20261 C. Manahan (January 3)
20271 M. Ringpis-Liban (February 25)
C. Ferrer-Flores (August 23)
20341 M. Modesto-San Pedro (August 21)
20381 L. Cui-David (April 1)
20431 J. Bacorro-Villena (March 9)
20451 M. Reyes-Fajardo (August 21)
20481 H. Angeles (July 23)

Court of Tax Appeals Justices since June 11, 1954

No. Name Position Appointment Presiding Judge/Justice Term Ended
Date
Appointed By
Replacing
1 Mariano Nable Presiding Judge June 17, 1954
Magsaysay
New seat First Presiding Judge January 10, 1965
1 Augusto Luciano Associate Judge July 1, 1954
Magsaysay
New seat Nable March 22, 1965
2 Roman Umali Associate Judge August 27, 1955
Magsaysay
New seat Nable May 29, 1966
2 Teofilo Reyes Jr. Presiding Judge May 23, 1965
Macapagal
Nable Umali (acting) January 15, 1966
3 Alejandro Alfurong Associate Judge June 18, 1965
Macapagal
Luciano Reyes Jr. January 17, 1966
4 Estanislao Alvarez Associate Judge January 18, 1966
Marcos Sr.
Alfurong Umali (acting) January 26, 1976
3 Roman Umali Presiding Judge May 29, 1966
Marcos Sr.
Reyes Jr. Umali (acting) January 26, 1976
5 Ramon Avanceña Associate Judge May 29, 1966
Marcos Sr.
Umali Umali January 26, 1976
6 Amante Filler Associate Judge June 30, 1976
Marcos Sr.
Alvarez Assumed office through President Ferdinand Marcos June 27, 1980
7 Constante Roaquin Associate Judge June 30, 1976
Marcos Sr.
Avanceña May 25, 1992
4 Amante Filler Presiding Judge June 27, 1980
Marcos Sr.
Avanceña Roaquin ("acting") November 26, 1990
8 Alex Reyes Associate Judge June 27, 1980
Marcos Sr.
Filler Umali (acting) November 26, 1990
5 Presiding Judge November 26, 1990
C. Aquino
Umali (acting) November 30, 1991
9 Ernesto Acosta Associate Judge April 16, 1991
C. Aquino
Reyes Reyes March 23, 1992
6 Presiding Judge March 3, 1992[lower-greek 1]
C. Aquino
Assumed office through
Pres. Ramos
December 21, 2012
10 Manuel Gruba Associate Judge September 3, 1992
Ramos
Acosta Acosta June 4, 1996
11 Ramon De Veyra Associate Judge September 3, 1992
Ramos
Roaquin Acosta February 26, 2001
12 Amancio Saga Associate Judge April 21, 1997
Ramos
Gruba Acosta April 16, 2001
13 Juanito Castañeda Jr. Associate Judge
Associate Justice
October 1, 2001[lower-greek 2]
Macapagal-Arroyo
De Veyra Acosta June 24, 2022
14 Lovell Bautista Associate Judge
Associate Justice
January 20, 2003[lower-greek 3]
Macapagal-Arroyo
Saga Acosta August 14, 2018
15 Erlinda Piñera-Uy Associate Justice October 5, 2004
Macapagal-Arroyo
New seat Acosta May 28, 2023
16 Olga Palanca-Enriquez Associate Justice October 29, 2004
Macapagal-Arroyo
New seat Acosta December 14, 2012
17 Caesar Casanova Associate Justice November 3, 2004
Macapagal-Arroyo
New seat Acosta September 9, 2018
18 Cielito Mindaro-Grulla Associate Justice November 27, 2009
Macapagal-Arroyo
New seat Acosta June 17, 2020
19 Esperanza Fabon-Victoriano Associate Justice November 27, 2009
Macapagal-Arroyo
New seat Acosta August 3, 2020
20 Amelia Cotangco-Manalastas Associate Justice December 15, 2009
Macapagal-Arroyo
New seat Acosta September 11, 2016
7 Roman Del Rosario Presiding Justice March 13, 2013
B. Aquino III
Acosta Castañeda Jr. (acting) Incumbent
21 Maria Belen Ringpis-Liban Associate Justice May 29, 2013
B. Aquino III
Palanca-Enriquez Del Rosario Incumbent
22 Catherine Triumfante- Manahan Associate Justice December 6, 2016
Duterte
Cotangco-Manalastas Del Rosario Incumbent
23 Jean Marie Bacorro-Villena Associate Justice July 12, 2019
Duterte
Bautista Del Rosario Incumbent
24 Maria Rowena Modesto-San Pedro Associate Justice July 12, 2019
Duterte
Casanova Del Rosario Incumbent
25 Marian Ivy Reyes-Fajardo Associate Justice August 27, 2021
Duterte
Mindaro-Grulla Del Rosario Incumbent
26 Lanee Cui-David Associate Justice November 24, 2021
Duterte
Fabon-Victoriano Del Rosario Incumbent
27 Corazon Ferrer-Flores Associate Justice October 11, 2022
Marcos Jr.
Castañeda Jr. Del Rosario Incumbent
28 'Henry Angeles Associate Justice September 26, 2023
Marcos Jr
Piñera-Uy 'Del Rosario Incumbent

The rule of seniority

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:

* Appointed as CTA Presiding Justice
No.Senior Associate JusticeYear AppointedTenure
1Augusto LucianoJuly 1954 1954-1965
2Roman Umali*August 19551965-1966*
3Estanislao AlvarezJanuary 19661966-1976
4Amante Filler*June 19761976-1980*
5Constante RoaquinJune 19761980-1992
6Manuel GrubaSeptember 19921992-1996
7Ramon De Veyra1996-2001
8Amacio SagaApril 19972001
9Juanito Castañeda Jr.October 1, 20012001-2022
10Erlinda Piñera-UyOctober 5, 20042022–2023
11Maria Belen Ringpis-LibanMay 29, 20132023present

See also

References

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. "Mga Pangalan ng Tanggapan ng Pamahalaan sa Filipino" (PDF). Komisyon sa Wikang Filipino (in Filipino). 2013. Archived (PDF) from the original on March 29, 2017. Retrieved March 27, 2018.
  4. "Inquirer.net, Arroyo signs law expanding Court of Tax Appeals". Archived from the original on June 13, 2008. Retrieved June 12, 2008.
  5. "Article VIII, Sec. 11 of the Constitution of the Philippines". Retrieved August 6, 2021.
  6. "Article VIII, Sec. 11 of the Constitution of the Philippines". Retrieved August 6, 2021.
  7. "Article VIII, Sec. 11 of the Constitution of the Philippines". Retrieved August 6, 2021.
  8. "Article VIII, Sec. 11 of the Constitution of the Philippines". Retrieved August 6, 2021.
  1. elevated to Presiding Justice on April 28, 2004 after The Court of Tax Appeals was expanded from 3 to 5 Justices
  2. later became Associate Justice on April 28, 2004
  3. later became Associate Justice on April 28, 2004
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