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 | |
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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 | |
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 |
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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 Roman Garcia Del Rosario October 6, 1955 |
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) Maria Belen Ringpis February 25, 1957 |
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 Catherine Triumfante January 2, 1956 |
UP | December 6, 2016 (6 years, 313 days) |
January 2, 2026 | Cotangco-Manalastas |
Jean Marie Bacorro-Villena March 19, 1973 50) Jean Marie Alcantara Bacorro (age |
Arellano | July 12, 2019 (4 years, 95 days) |
March 19, 2043 | Bautista |
Maria Rowena Modesto-San Pedro Maria Rowena G. Modesto August 21, 1964 |
UP | July 12, 2019 (4 years, 95 days) |
August 21, 2034 | Casanova |
Marian Ivy Reyes-Fajardo Marian Ivy Ferrer Reyes August 21, 1975 |
Ateneo | August 27, 2021 (2 years, 49 days) |
August 21, 2045 | Fabon-Victorino |
Lanee Cui-David Lanee Sosing Cui April 1, 1968 |
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 August 22, 1957 Corazon Gonzales Ferrer |
UST | Marcos, Jr, | October 11, 2022 (1 year, 4 days) |
August 22, 2027 | Castañeda Jr. |
Henry Angeles Henry Sumaway Angeles July 23, 1978 |
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 |
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|
|
Court demographics
By law school
Law School | Total (Percentage) |
Justices |
---|---|---|
UP | 5 (55.56%) |
|
ADMU | 1 (11.11%) |
|
UE | 1 (11.11%) |
|
UST | 2 (22.22%) |
|
By appointing President
President | Total | Percentage | Justices |
---|---|---|---|
Duterte | 5 | 55.56% |
|
Aquino III | 2 | 22.22% |
|
Marcos, Jr. | 2 | 22.22% |
|
By gender
Gender | Total (Percentage) |
Justices |
---|---|---|
Male | 2 (22.22%) |
|
Female | 7 (77.78%) |
|
By tenure
Year | Total Retiring | Justices (Birthdate) |
---|---|---|
2025 | 1 | R. Del Rosario (Presiding Justice) (October 6) |
2026 | 1 | C. Manahan (January 3) |
2027 | 1 | M. Ringpis-Liban (February 25) C. Ferrer-Flores (August 23) |
2034 | 1 | M. Modesto-San Pedro (August 21) |
2038 | 1 | L. Cui-David (April 1) |
2043 | 1 | J. Bacorro-Villena (March 9) |
2045 | 1 | M. Reyes-Fajardo (August 21) |
2048 | 1 | 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:
No. | Senior Associate Justice | Year Appointed | Tenure |
---|---|---|---|
1 | Augusto Luciano | July 1954 | 1954-1965 |
2 | Roman Umali* | August 1955 | 1965-1966* |
3 | Estanislao Alvarez | January 1966 | 1966-1976 |
4 | Amante Filler* | June 1976 | 1976-1980* |
5 | Constante Roaquin | June 1976 | 1980-1992 |
6 | Manuel Gruba | September 1992 | 1992-1996 |
7 | Ramon De Veyra | 1996-2001 | |
8 | Amacio Saga | April 1997 | 2001 |
9 | Juanito Castañeda Jr. | October 1, 2001 | 2001-2022 |
10 | Erlinda Piñera-Uy | October 5, 2004 | 2022–2023 |
11 | Maria Belen Ringpis-Liban | May 29, 2013 | 2023–present |
See also
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
- Aika Rey (January 8, 2020). "Where will the money go?". Rappler. Retrieved May 29, 2020.
- 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.
- "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.
- "Inquirer.net, Arroyo signs law expanding Court of Tax Appeals". Archived from the original on June 13, 2008. Retrieved June 12, 2008.
- "Article VIII, Sec. 11 of the Constitution of the Philippines". Retrieved August 6, 2021.
- "Article VIII, Sec. 11 of the Constitution of the Philippines". Retrieved August 6, 2021.
- "Article VIII, Sec. 11 of the Constitution of the Philippines". Retrieved August 6, 2021.
- "Article VIII, Sec. 11 of the Constitution of the Philippines". Retrieved August 6, 2021.
External links
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- 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
- elevated to Presiding Justice on April 28, 2004 after The Court of Tax Appeals was expanded from 3 to 5 Justices
- later became Associate Justice on April 28, 2004
- later became Associate Justice on April 28, 2004