Court of Tax Appeals

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Court of Tax Appeals
Hukuman ng Apelasyon sa Buwis
Hukuman ng Pag-aapela sa Buwis
Court of Tax Appeals (CTA).svg
Seal of the Court of Tax Appeals
FvfCTA0257 03.JPG
Facade of the Court of Tax Appeals
EstablishedJune 16, 1954
JurisdictionPhilippines
LocationSenator Miriam P. Defensor-Santiago Avenue, Diliman, Quezon City
Composition method Presidential appointment from the short-list submitted by the Judicial and Bar Council
Authorized byRepublic Act No. 1125 and Republic Act No. 9282
Appeals to Supreme Court of the Philippines
Appeals from Regional Trial Courts
Number of positions9
Annual budget 577.90 million (2020) [1]
Website cta.judiciary.gov.ph
Presiding Justice
Currently Roman G. Del Rosario
SinceMarch 13, 2013

The Court of Tax Appeals (Filipino : Hukuman ng Apelasyon sa Buwis [2] ) 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 Senator Miriam P. Defensor-Santiago Avenue (formerly Agham Road), Diliman, Quezon City in Metro Manila.

Contents

History

Flag of the Court of Tax Appeals Court of Tax Appeals FLAG.png
Flag of the Court of Tax Appeals

The Court of Tax Appeals was originally created by virtue of Republic Act No. 1125 Archived June 21, 2019, at the Wayback Machine 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) Archived June 21, 2019, at the Wayback Machine 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) Archived June 21, 2019, at the Wayback Machine 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". [3]

Current Justices

The Court of Appeals is currently composed of a Presiding Justice and Eight Associate Justices. Among the Incumbent members, Maria Belen Ringpis-Liban is the longest-serving Associate Justice, With a tenure of 4349 days (11 years, 331 days) as of April 13, 2025; the most recent justice to enter the court is Henry Angeles , whose tenure started on October 11, 2022.

Off.Justice
Date and Place of Birth
DOAAPDOR
(70 years old) [4]
Rep
Presiding Justice Mar 13, 2013 [5] Oct 6, 2025
Senior Associate Justice May 17, 2013 [6] Feb 25, 2027
Associate JusticeDec 6, 2016 [7] Jan 2, 2026
Associate JusticeJul 8, 2019 [8] Aug 21, 2043
Associate JusticeJul 11, 2019May 20, 2023
Associate JusticeMay 20, 2021 [9] Aug 21, 2045
Associate JusticeMay 24, 2021 [10] Apr 1, 2038
Associate JusticeOct 11, 2022 [11] Aug 22, 2027
Associate JusticeSep 26, 2023 [12] Jul 23, 2048

Divisions

RoleFirst DivisionSecond DivisionThird Division
ChairpersonR. Del Rosario
Presiding Justice
M. Ringpis-Liban
Senior Associate Justice
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 SchoolTotal
(Percentage)
Justices
UP 4
(44.44%)
  • 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 1
(11.11%)
  • C. Ferrer-Flores
AUSL 2
(22.22%)
  • J. Bacorro-Villena
  • H. Angeles

By appointing President

PresidentTotalPercentageJustices
5
  • J. Bacorro-Villena
  • L. Cui-David
  • C. Manahan
  • M. Modesto-San Pedro
  • M. Reyes-Fajardo
2
  • R. Del Rosario
  • M. Ringpis-Liban
2
  • C. Ferrer-Flores
  • H. Angeles

By gender

GenderTotal
(Percentage)
Jusices
Male2
(22.22%)
  • H. Angeles
  • R. Del Rosario
Female7
(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
20251R. Del Rosario (Presiding Justice)
20261C. Manahan
20272M. Ringpis-Liban
C. Ferrer-Flores
20341M. Modesto-San Pedro
20381L. Cui-David
20431J. Bacorro-Villena
20451M. Reyes-Fajardo
20481H. Angeles

Court of Tax Appeals Justices since June 11, 1954

Order of OfficeNameOfficeAppointmentPresiding Judge/Justice(s)Term Ended
Date [13] Appointed byReplacing
1 Mariano Nable PJ June 1954 Magsaysay New seatNone (first)January 1965
2 Augusto Luciano AJ June 1954 Magsaysay New seat Nable March 1965
3 Roman Umali AJAugust 1955 Magsaysay New seat Nable May 1966
PJ May 1966 Marcos, Sr. T. Reyes Umali (acting)January 1976
4 Teofilo Reyes Jr. PJ May 1965 Macapagal Nable Umali (acting)January 1966
5 Alejandro Alfurong AJ June 1965 Macapagal Luciano T. Reyes January 1966
6 Estanislao Alvarez AJJanuary 1966 Marcos, Sr. Alfurong Umali (acting)January 1976
7 Ramon Avanceña AJ May 1966 Marcos, Sr. Umali Umali January 1976
8 Amante Filler AJ June 1976 Marcos, Sr. Alvarez NoneJune 1980
PJ June 1980 Marcos, Sr. Avanceña Roaquin (acting)November 1990
9 Constante Roaquin AJ June 1976 Marcos, Sr. Avanceña NoneMay 1992
10 Alex Reyes AJJune 1980 Marcos, Sr. Filler Roaquin (acting)November 1990
PJ November 1990 C. Aquino Roaquin (acting)November 24, 1991
11 Ernesto Acosta AJ April 16, 1991 C. Aquino A. Reyes A. Reyes March 3, 1992
PJ March 3, 1992 [α] C. Aquino December 21, 2012
12 Manuel Gruba AJ September 17, 1992 Ramos Acosta Acosta June 25, 1996
13 Ramon De Veyra AJSeptember 17, 1992 Ramos Roaquin Acosta February 2001
14 Amancio Saga AJApril 1997 Ramos Gruba Acosta April 2001
15 Juanito Castañeda Jr. AJOctober 1, 2001 [β] Macapagal-Arroyo De Veyra Acosta June 24, 2022
16 Lovell Bautista AJJanuary 3, 2003 [γ] Macapagal-Arroyo Saga Acosta August 14, 2018
17 Erlinda Piñera-Uy AJOctober 5, 2004 Macapagal-Arroyo New seat Acosta May 28, 2023
18 Olga Palanca-Enriquez AJMay 29, 2004 Macapagal-Arroyo New seat Acosta December 14, 2012
19 Caesar Casanova AJNovember 3, 2004 Macapagal-Arroyo New seat Acosta September 9, 2018
20 Esperanza Fabon-Victoriano AJNovember 27, 2009 Macapagal-Arroyo New seat Acosta August 3, 2020
21 Cielito Mindaro-Grulla AJNovember 27, 2009 Macapagal-Arroyo New seat Acosta June 17, 2020
22 Amelia Cotangco-Manalastas AJDecember 15, 2009 Macapagal-Arroyo New seat Acosta September 11, 2016
23 Roman Del Rosario PJ March 13, 2013 B. Aquino III Acosta Castaneda Jr. (acting)
24 Maria Belen Ringpis-Liban AJ May 17, 2013 B. Aquino III Palanca-Enriquez Del Rosario
25 Catherine Triumfante- Manahan AJDecember 6, 2016 Duterte Cotangco-Manalastas Del Rosario
26 Jean Marie Bacorro-Villena AJJuly 8, 2019 Duterte Bautista Del Rosario
27 Maria Rowena Modesto-San Pedro AJJuly 12, 2019 Duterte Casanova Del Rosario
28 Marian Ivy Reyes-Fajardo AJMay 20, 2021 Duterte Mindaro-Grulla Del Rosario
29 Lanee Cui-David AJMay 25, 2021 Duterte Fabon-Vicriano Del Rosario
30 Corazon Ferrer-Flores AJOctober 11, 2022 Marcos Jr. Castaneda Jr. Del Rosario
31 Henry Angeles AJSeptember 26, 2023 Marcos Jr. Piñera-Uy Del Rosario

Note:

  Incumbent Justices

Timeline Judges and Justices of the Court of Tax Appeals (since 1954)

Members of the Nable Court

Court of Tax Appeals
Bar key:
  Magsaysay appointee

Members of the T. Reyes Court (1965–1966)

Court of Tax Appeals
Bar Key:
  Magsaysay appointee  Macapagal appointee

Members of the Umali Court (19661976)

Court of Tax Appeals
Bar Key:
  Marcos appointee

Members of the Filler Court (19801990)

Court of Tax Appeals
Bar Key:
  Marcos appointee

Members of the A. Reyes Court (19901991)

Court of Tax Appeals
Bar Key:
  Marcos appointee   Aquino appointee

Members of the Acosta Court (19922012)

Court of Tax Appeals
Bar key:
  Marcos appointee  Aquino appointee   Ramos appointee   Macapagal-Arroyo appointee

Members of the Del Rosario Court (2013-Present)

Court of Tax Appeals

Note: Ang Blue the vertical blue line Denotes "now" (13 April 2025).

Bar Key:
  Macapagal-Arroyo appointee  Aquino III appointee  Duterte appointee  Marcos Jr. appointee

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 Supreme Court Associate Justice
* Appointed as CTA Presiding Justice
No.Senior Associate JusticeDate AppointedTenure
1 Augusto Luciano June 1954June 1954March 1965
2 Roman Umali *August 1955March 1965May 1966*
3 Estanislao Alvarez January 1966May 1966January 1976
4 Amante Filler *June 1976January 1976June 1980*
5 Constante Roaquin June 1976June 1980June 1980 - May 1992
6 Manuel Gruba September 17, 1992September 17, 1992June 25, 1996
7 Ramon De Veyra September 17, 1992June 25, 1996February 2001
8 Amacio Saga April 1997February 2001April 2001
9 Juanito Castañeda Jr. October 1, 2001June 24, 2022
10 Erlinda Piñera-Uy October 5, 2004June 24, 2022May 28, 2023
11 Maria Belen Ringpis-Liban May 17, 2013May 28, 2023present

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. "Inquirer.net, Arroyo signs law expanding Court of Tax Appeals". Archived from the original on June 13, 2008. Retrieved June 12, 2008.
  4. "Article VIII, Sec. 11 of the Constitution of the Philippines". Archived from the original on January 5, 2019. Retrieved August 6, 2021.
  5. Romulo, Ricardo J. (July 12, 2013). "A new steward at the helm". INQUIRER.net. Retrieved November 14, 2023.
  6. Merueñas, Maek; Calonzo, Andreo (May 22, 2013). "Malolos judge named new Court of Tax Appeals justice". GMA News Online. Retrieved November 14, 2023.
  7. Lopez, Virgil (December 13, 2016). "Duterte appoints Koko Pimentel's legal staff head to Court of Tax Appeals". GMA News Online. Retrieved November 14, 2023.
  8. Esguerra, Darryl John (July 9, 2019). "Duterte names new CA, CTA justices". INQUIRER.net. Retrieved November 14, 2023.
  9. "Duterte appoints CA, CTA justices" . Retrieved November 14, 2023 via PressReader.
  10. Ranada, Pia (January 21, 2022). "Duterte appoints Malacañang official, ex-Napoles lawyer as CA, CTA justices". RAPPLER. Retrieved November 14, 2023.
  11. Bolledo, Jairo (October 20, 2022). "Marcos appoints 2 justices in Court of Appeals, 1 for Court of Tax Appeals". RAPPLER. Retrieved November 14, 2023.
  12. Bolledo, Jairo (September 27, 2023). "Marcos names new Court of Appeals, Court of Tax Appeals, Sandiganbayan justices". RAPPLER. Retrieved November 14, 2023.
  13. "New Judicial Appointments". jbc.judiciary.gov.ph. Retrieved April 17, 2024.
  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