Court of Tax Appeals | |
---|---|
Hukuman ng Apelasyon sa Buwis Hukuman ng Pag-aapela sa Buwis | |
Established | June 16, 1954 |
Location | Senator Miriam P. Defensor-Santiago Avenue, 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 |
Philippinesportal |
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.
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.
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.
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]
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 4144 days (11 years, 126 days) as of September 20, 2024; the most recent justice to enter the court is Henry Angeles , whose tenure started on October 11, 2022.
Role | First Division | Second Division | Third Division |
---|---|---|---|
Chairperson | R. Del Rosario Presiding Justice | M. Ringpis-Liban Senior Associate Justice | C. Manahan |
Members |
|
|
|
Law School | Total (Percentage) | Justices |
---|---|---|
UP | 4 (44.44%) |
|
ADMU | 1 (11.11%) |
|
UE | 1 (11.11%) |
|
UST | 1 (11.11%) |
|
AUSL | 2 (22.22%) |
|
President | Total | Percentage | Justices |
---|---|---|---|
Duterte | 5 | 55.56% |
|
Aquino III | 2 | 22.22% |
|
Marcos Jr. | 2 | 22.22% |
|
Gender | Total (Percentage) | Justices |
---|---|---|
Male | 2 (22.22%) |
|
Female | 7 (77.78%) |
|
Year | Total Retiring | Justices (Birthdate) |
---|---|---|
2025 | 1 | R. Del Rosario (Presiding Justice) (October 6) |
2026 | 1 | C. Manahan (January 3) |
2027 | 2 | 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) |
Note: Incumbent Justices
Note:The blue vertical line denotes "today" (20 September 2024).
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 | 1954.06.16 | 1954.06.18-1965.03.22 |
2 | Roman Umali * | 1955.08.27 | 1965.03.22-1966.01.15* |
3 | Estanislao Alvarez | 1966.01.18 | 1966.01.26-1976.01.26 |
4 | Amante Filler * | 1976.06.27 | 1976.01.26-1980.06.27* |
5 | Constante Roaquin | 1976.06.27 | 1980.06.27-1992.05.25 |
6 | Manuel Gruba | 1992.09.17 | 1992.09.17-1996.06.25 |
7 | Ramon De Veyra | 1992.09.17 | 1996.06.25-2001.02.28 |
8 | Amacio Saga | 1997.04.21 | 2001.02.28–2001.04.16 |
9 | Juanito Castañeda Jr. | 2001.10.01 | 2001.10.01-2022.06.22 |
10 | Erlinda Piñera-Uy | 2004.10.05 | 2022.06.22–2023.05.28 |
11 | Maria Belen Ringpis-Liban | 2013.05.17 | 2023.05.28–present |
Ferdinand "Bongbong" Romualdez Marcos Jr., commonly referred to by the initials PBBM or BBM, is a Filipino politician who is the 17th and current president of the Philippines. He is the second child and only son of 10th president, kleptocrat and dictator Ferdinand Marcos and former first lady Imelda Marcos.
The Supreme Court (Filipino: Kataas-taasang Hukuman; colloquially referred to as the Korte Suprema, is the highest court in the Philippines. The Supreme Court was established by the Second Philippine Commission on June 11, 1901 through the enactment of its Act No. 136, an Act which abolished the Real Audiencia de Manila, the predecessor of the Supreme Court.
Maria Angelita Ressa is a Filipino and American journalist. She is the co-founder and CEO of Rappler. She previously spent nearly two decades working as a lead investigative reporter in Southeast Asia for CNN. She will become Professor of Professional Practice in the School of International and Public Affairs at Columbia University on July 1, 2024, and has been a Distinguished Fellow at Columbia's new Institute of Global Politics since fall of 2023.
This article covers the history of the current Philippine republican state following the 1986 People Power Revolution, known as the Fifth Philippine Republic.
The Court of Appeals is an appellate collegiate court in the Philippines. The Court of Appeals consists of one presiding justice and sixty-eight associate justices. Pursuant to the Constitution, the Court of Appeals "reviews not only the decisions and orders of the Regional Trial Courts awards, judgments, final orders or resolutions of, or authorized by administrative agencies exercising quasi-judicial functions mentioned in Rule 43 of the 1997 Rules of Civil Procedure, plus the National Amnesty Commission and the Office of the Ombudsman". Under Republic Act No. 9282, which elevated the Court of Tax Appeals to the same level of the Court of Appeals, en banc decisions of the Court of Tax Appeals are subject to review by the Supreme Court instead of the Court of Appeals. Added to the formidable list are the decisions and resolutions of the National Labor Relations Commission which are now initially reviewable by the Court of Appeals, instead of a direct recourse to the Supreme Court, via petition for certiorari under Rule 65.
The Sandiganbayan is a special appellate collegial court in the Philippines that has jurisdiction over criminal and civil cases involving graft and corrupt practices and other offenses committed by public officers and employees, including those in government-owned and controlled corporations. The special court was established by Presidential Decree No. 1486. It was subsequently modified by Presidential Decree No. 1606 and by Republic Acts 7975, 8249 and 10660. It is equal in rank to the Court of Appeals, and consists of fourteen Associate Justices and one Presiding Justice. The Office of the Ombudsman owns exclusive authority to bring cases to the Sandiganbayan.
An associate justice of the Supreme Court is one of fifteen members of the Supreme Court, the highest court in the Philippines. The chief justice presides over the high court, but carries only one of the 15 votes in the court. Traditionally, the chief justice is deemed primus inter pares among the justices.
Maria Lourdes "Meilou" Aranal-Sereno is a Filipina lawyer and judge who served as de facto chief justice of the Supreme Court of the Philippines from 2012 until 2018.
Bienvenido Lorenzo Reyes is a Filipino lawyer who served as an associate justice of the Supreme Court of the Philippines. He left the Court of Appeals on August 23, 2011 to assume his seat on the Supreme Court.
The Cybercrime Prevention Act of 2012, officially recorded as Republic Act No. 10175, is a law in the Philippines that was approved by President Benigno Aquino III on September 12, 2012. It aims to address legal issues concerning online interactions and the Internet in the Philippines. Among the cybercrime offenses included in the bill are cybersquatting, cybersex, child pornography, identity theft, illegal access to data and libel.
Maria Leonor "Leni" Robredo is a Filipino lawyer and politician who served as the 14th vice president of the Philippines from 2016 to 2022. She previously served as the representative of the 3rd district of Camarines Sur from 2013 to 2016.
Rappler is a Filipino online news website based in Pasig, Metro Manila, the Philippines. It was founded by 2021 Nobel Peace Prize laureate Maria Ressa along with a group of fellow Filipino journalists as well as technopreneurs. It started as a Facebook page named MovePH in August 2011 and evolved into a website on January 1, 2012.
Protests against Former President Rodrigo Duterte escalated on November 18, 2016, following Duterte's support of the burial of the late president Ferdinand Marcos. These series of protests are mostly conducted by progressive groups and other opposing figures mainly due to the ongoing war on drugs, the declaration of martial law in Mindanao, and employment issues such as contractual terms being applied by companies and inflation which occurred due to the passage of the Tax Reform for Acceleration and Inclusion Law. Other causes of the protests include the government's response to the COVID-19 pandemic in the country, the passage of the Anti-Terrorism Act of 2020, and the shutdown and franchise denial of ABS-CBN.
The judiciary of the Philippines consists of the Supreme Court, which is established in the Constitution, and three levels of lower courts, which are established through law by the Congress of the Philippines. The Supreme Court has expansive powers, able to overrule political and administrative decisions, and with the ability to craft rules and law without precedent. It further determines the rules of procedure for lower courts, and its members sit on electoral tribunals.
Rosmari Declaro Carandang is a former associate justice of the Supreme Court of the Philippines. She was appointed by President Rodrigo Duterte to replace then-Justice Teresita de Castro.
The Kapa-Community Ministry International was one of the biggest financial investment fraud scandals in Philippine history. An estimated five million people including Noel were duped by the religious company Kapa-Community Ministry International, which promised a 30% monthly return on investments for life. Kapa started in 2016 as Kapa Coop Convenience Store and General Merchandise in the city of Bislig, founded by Pastor Apolinario Mabini with partnership of Noel's Investment Branch. The City Economic Enterprise Department (CEED) shut down the business for failing to comply with some provisions. In August 2017, Apolinario Mabini was charged with 102 cases for not settling claims; 27 arrest warrants were issued. However, all the cases were dismissed with the complainants compensated. Apolinario's company moved south, becoming Kapa-Community Ministry International. The company enlisted new recruits, who became member-donors and in turn recruited new members. On June 8, 2019, Philippine President Rodrigo Duterte ordered the corporation to be shut down over the scheme.
Menardo Ilasco Guevarra is a Filipino lawyer serving as Solicitor General of the Philippines since 2022 under President Bongbong Marcos. He previously served as the Secretary of Justice under President Rodrigo Duterte and as a commissioner of the Philippine Competition Commission under President Benigno Aquino III. Before joining the government, he was involved in private litigation practice as a founding partner of the Medialdea Ata Bello Guevarra & Suarez law firm since 1990. He was also an active faculty member at his alma mater Ateneo de Manila University, where he graduated in 1974.
People of the Philippines v. Santos, Ressa and Rappler (R-MNL-19-01141-CR), also known as the Maria Ressa cyberlibel case, is a high-profile criminal case in the Philippines, lodged against Maria Ressa, co-owner and CEO of Rappler Inc.. Accused of cyberlibel, Ressa was found guilty by a Manila Regional Trial Court on June 15, 2020.
Ricardo de Rivera Rosario is an associate justice of the Supreme Court of the Philippines. He was appointed by President Rodrigo Duterte to replace Associate Justice Jose Reyes Jr.