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
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 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.

Off.Justice
Date and Place of Birth
DOAAPDOR
(70 years old) [4]
Rep
PJ 2013.03.13 [5] Oct 6, 2025
SAJ 2013.05.17 [6] 2027.02.25
AJ2016.12.06 [7] 2 Jan 2026
70 years
AJ2019.07.08 [8] 2043.03.19
AJ2019.07.112034.08.21
AJ2021.05.20 [9] 2045.03.06
AJ2021.05.24 [10] 2038.04.01
AJ2022.10.11 [11] 2027.08.22
AJ2023.09.26 [12] 2048.07.23
Court of Tax Appeals
Bar key:   Prior to appointment   Presiding Justice  Associate Justice
  1. PJ Roman G. Del Rosario 68.96 years
  2. SAJ Maria Belen Ringpis~Liban: 67.57 years
  3. AJ Catherine Manahan: 68.72 years
  4. AJ Jean Marie Bacorro-Villena: 51.17 years
  5. AJ Maria Rowena G. Modesto-San Pedro: 60.08 years
  6. AJ Marian Ivy F. Reyes-Fajardo:49.55 years
  7. AJ Lanee Cui-David: 60.47 years
  8. AJ Corazon Ferrer~Flores: 67.08 years
  9. AJ Henry S. Angeles: 46.16 years

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

Gender
Total
(Percentage)
Justices
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 (Birthdate)
20251R. Del Rosario (Presiding Justice) (October 6)
20261C. Manahan (January 3)
20272M. Ringpis-Liban (February 25)
C. Ferrer-Flores (August 23)
20341M. Modesto-San Pedro (August 21)
20381L. Cui-David (April 1)
20431J. Bacorro-Villena (March 9)
20451M. Reyes-Fajardo (August 21)
20481H. Angeles (July 23)

Court of Tax Appeals Justices since June 11, 1954

Order of Office
Name
Office
Appointment
Presiding Judge/Justice(s)
Term Ended
Date
[13]
Appointed by
Replacing
1 Mariano Nable PJ 16 Jun 1954 Magsaysay New seatNone (First)10 Jan 1965
2 Augusto Luciano AJ 16 Jun 1954 Magsaysay New seat Nable 22 Mar 1965
3 Roman Umali AJ27 Aug 1955 Magsaysay New seat Nable 29 May 1966
PJ 29 May 1966 Marcos, Sr. T. Reyes Umali (acting)26 Jan 1976
4 Teofilo Reyes Jr. PJ 23 May 1965 Macapagal Nable Umali (acting)15 Jan 1966
5 Alejandro Alfurong AJ 18 Jun 1965 Macapagal Luciano T. Reyes 15 Jan 1966
6 Estanislao Alvarez AJ18 Jan 1966 Marcos, Sr. Alfurong Umali (acting)26 Jan 1976
7 Ramon Avanceña AJ 29 May 1966 Marcos, Sr. Umali Umali 26 Jan 1976
8 Amante Filler AJ 30 Jun 1976 Marcos, Sr. Alvarez None27 Jun 1980
PJ 27 Jun 1980 Marcos, Sr. Avanceña Roaquin (acting)26 Nov 1990
9 Constante Roaquin AJ 30 Jun 1976 Marcos, Sr. Avanceña None25 May 1992
10 Alex Reyes AJ27 Jun 1980 Marcos, Sr. Filler Roaquin (acting)26 Nov 1990
PJ 26 Nov 1990 C. Aquino Roaquin (acting)30 Nov 1991
11 Ernesto Acosta AJ 16 Apr 1991 C. Aquino A. Reyes A. Reyes 13 Mar 1992
PJ 3 Mar 1992 [lower-greek 1] C. Aquino -21 Dec 2012
12 Manuel Gruba AJ 17 Sep 1992 Ramos Acosta Acosta 25 Jun 1996
13 Ramon De Veyra AJ17 Sep 1992 Ramos Roaquin Acosta 28 Feb 2001
14 Amancio Saga AJ21 Apr 1997 Ramos Gruba Acosta 16 Apr 2001
15 Juanito Castañeda Jr. AJ1 Oct 2001 [lower-greek 2] Macapagal-Arroyo De Veyra Acosta 24 Jun 2022
16 Lovell Bautista AJ3 Jan 2003 [lower-greek 3] Macapagal-Arroyo Saga Acosta 14 Aug 2018
17 Erlinda Piñera-Uy AJ5 Oct 2004 Macapagal-Arroyo New seat Acosta 28 May 2023
18 Olga Palanca-Enriquez AJ29 Oct 2004 Macapagal-Arroyo New seat Acosta 14 Dec 2012
19 Caesar Casanova AJ3 Nov 2004 Macapagal-Arroyo New seat Acosta 9 Sep 2018
20 Esperanza Fabon-Victoriano AJ27 Nov 2009 Macapagal-Arroyo New seat Acosta 3 Aug 2020
21 Cielito Mindaro-Grulla AJ27 Nov 2009 Macapagal-Arroyo New seat Acosta 17 Jun 2020
22 Amelia Cotangco-Manalastas AJ15 Dec 2009 Macapagal-Arroyo New seat Acosta 11 Sep 2016
23 Roman Del Rosario PJ 13 Mar 2013 B. Aquino III Acosta Castaneda Jr. (acting)
24 Maria Belen Ringpis-Liban AJ 17 May 2013 B. Aquino III Palanca-Enriquez Del Rosario
25 Catherine Triumfante- Manahan AJ6 Dec 2016 Duterte Cotangco-Manalastas Del Rosario
26 Jean Marie Bacorro-Villena AJ8 Jul 2019 Duterte Bautista Del Rosario
27 Maria Rowena Modesto-San Pedro AJ12 Jul 2019 Duterte Casanova Del Rosario
28 Marian Ivy Reyes-Fajardo AJ20 May 2021 Duterte Mindaro-Grulla Del Rosario
29 Lanee Cui-David AJ24 May 2021 Duterte Fabon-Vicriano Del Rosario
30 Corazon Ferrer-Flores AJ11 Oct 222 Marcos Jr. Castaneda Jr. Del Rosario
31 Henry Angeles AJ26 Sep 2023 Marcos Jr. Piñera-Uy Del Rosario

Note:  Incumbent Justices

Timeline of Justices (16 Jun 1954–present)

Court of Tax Appeals

Note:The blue vertical line denotes "today" (20 September 2024).

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 JusticeYear AppointedTenure
1 Augusto Luciano 1954.06.161954.06.18-1965.03.22
2 Roman Umali *1955.08.271965.03.22-1966.01.15*
3 Estanislao Alvarez 1966.01.181966.01.26-1976.01.26
4 Amante Filler *1976.06.271976.01.26-1980.06.27*
5 Constante Roaquin 1976.06.271980.06.27-1992.05.25
6 Manuel Gruba 1992.09.171992.09.17-1996.06.25
7 Ramon De Veyra 1992.09.171996.06.25-2001.02.28
8 Amacio Saga 1997.04.212001.02.282001.04.16
9 Juanito Castañeda Jr. 2001.10.012001.10.01-2022.06.22
10 Erlinda Piñera-Uy 2004.10.052022.06.22–2023.05.28
11 Maria Belen Ringpis-Liban 2013.05.172023.05.28present

See also

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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