Court of Tax Appeals

Court of Tax Appeals
Hukuman ng Apelasyon sa Buwis
Hukuman ng Pag-aapela sa Buwis
Seal of the Court of Tax Appeals
Facade of the Court of Tax Appeals
EstablishedJune 16, 1954
JurisdictionPhilippines
LocationSenator Miriam P. Defensor-Santiago Avenue, 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 budget577.90 million (2020)[1]
Websitecta.judiciary.gov.ph
Presiding Justice
CurrentlyRoman 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.

History

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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

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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

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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

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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 4234 days (11 years, 216 days) as of December 19, 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
DOA AP DOR
(70 years old)[4]
Rep
PJ Roman G. del Rosario
born (1955-10-06) October 6, 1955 (age 69)
Manila
2013.03.13[5] Aquino III Oct 6, 2025 Acosta
SAJ Maria Belen Ringpis-Liban
born (1957-02-25) February 25, 1957 (age 67)
Quezon City
2013.05.17[6] Aquino III 2027.02.25 Palanca-Enriquez
AJ Catherine T. Manahan
born (1956-01-02) January 2, 1956 (age 68)
Manila
2016.12.06[7] Duterte 2 Jan 2026
70 years
Cotanbgco-Manalastas
AJ Jean Marie Bacorro-Villena
born (1973-03-19) March 19, 1973 (age 51))
Manaoag, Pangasinan
2019.07.08 [8] Duterte 2043.03.19 Bautista
AJ Maria Rowena G. Modesto-San Pedro
born (1964-08-21) August 21, 1964 (age 60)
Makati City
2019.07.11 Duterte 2034.08.21 Casanova
AJ Marian Ivy F. Reyes-Fajardo
born (1975-03-06) March 6, 1975 (age 49)
Cagayan de Oro
2021.05.20[9] Duterte 2045.03.06 Mindaro-Grulla
AJ Lanee S. Cui-David
born (1964-04-01) April 1, 1964 (age 60)
Manila
2021.05.24[10] Duterte 2038.04.01 Fabon-Victorino
AJ Corazon Gonzales Ferrer-Flores
born (1957-08-22) August 22, 1957 (age 67)
Quezon City
2022.10.11[11] Marcos Jr. 2027.08.22 Castañeda Jr.
AJ Henry Sumaway Angeles
born (1978-07-23) July 23, 1978 (age 46)
Quezon City
2023.09.26[12] Marcos Jr. 2048.07.23 Piñera-Uy
Bar key:   Prior to appointment     Presiding Justice   Associate Justice
  1. PJ Roman G. Del Rosario 69.21 years
  2. SAJ Maria Belen Ringpis~Liban: 67.82 years
  3. AJ Catherine Manahan: 68.97 years
  4. AJ Jean Marie Bacorro-Villena: 51.42 years
  5. AJ Maria Rowena G. Modesto-San Pedro: 60.33 years
  6. AJ Marian Ivy F. Reyes-Fajardo:49.79 years
  7. AJ Lanee Cui-David: 60.72 years
  8. AJ Corazon Ferrer~Flores: 67.33 years
  9. AJ Henry S. Angeles: 46.41 years

Divisions

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Role First Division Second Division Third Division
Chairperson R. 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

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By law school

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Law School Total
(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

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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

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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

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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)

Court of Tax Appeals Justices since June 11, 1954

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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 seat None (First) 10 Jan 1965
2 Augusto Luciano AJ 16 Jun 1954 Magsaysay New seat Nable 22 Mar 1965
3 Roman Umali AJ 27 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 AJ 18 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 None 27 Jun 1980
PJ 27 Jun 1980 Marcos, Sr. Avanceña Roaquin (acting) 26 Nov 1990
9 Constante Roaquin AJ 30 Jun 1976 Marcos, Sr. Avanceña None 25 May 1992
10 Alex Reyes AJ 27 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[α] C. Aquino - 21 Dec 2012
12 Manuel Gruba AJ 17 Sep 1992 Ramos Acosta Acosta 25 Jun 1996
13 Ramon De Veyra AJ 17 Sep 1992 Ramos Roaquin Acosta 28 Feb 2001
14 Amancio Saga AJ 21 Apr 1997 Ramos Gruba Acosta 16 Apr 2001
15 Juanito Castañeda Jr. AJ 1 Oct 2001[β] Macapagal-Arroyo De Veyra Acosta 24 Jun 2022
16 Lovell Bautista AJ 3 Jan 2003[γ] Macapagal-Arroyo Saga Acosta 14 Aug 2018
17 Erlinda Piñera-Uy AJ 5 Oct 2004 Macapagal-Arroyo New seat Acosta 28 May 2023
18 Olga Palanca-Enriquez AJ 29 Oct 2004 Macapagal-Arroyo New seat Acosta 14 Dec 2012
19 Caesar Casanova AJ 3 Nov 2004 Macapagal-Arroyo New seat Acosta 9 Sep 2018
20 Esperanza Fabon-Victoriano AJ 27 Nov 2009 Macapagal-Arroyo New seat Acosta 3 Aug 2020
21 Cielito Mindaro-Grulla AJ 27 Nov 2009 Macapagal-Arroyo New seat Acosta 17 Jun 2020
22 Amelia Cotangco-Manalastas AJ 15 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 AJ 6 Dec 2016 Duterte Cotangco-Manalastas Del Rosario
26 Jean Marie Bacorro-Villena AJ 8 Jul 2019 Duterte Bautista Del Rosario
27 Maria Rowena Modesto-San Pedro AJ 12 Jul 2019 Duterte Casanova Del Rosario
28 Marian Ivy Reyes-Fajardo AJ 20 May 2021 Duterte Mindaro-Grulla Del Rosario
29 Lanee Cui-David AJ 24 May 2021 Duterte Fabon-Vicriano Del Rosario
30 Corazon Ferrer-Flores AJ 11 Oct 222 Marcos Jr. Castaneda Jr. Del Rosario
31 Henry Angeles AJ 26 Sep 2023 Marcos Jr. Piñera-Uy Del Rosario

Note:   Incumbent Justices

Timeline of Justices (16 Jun 1954–present)

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Note: The blue vertical line denotes "today" (19 December 2024).

The rule of seniority

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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 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

See also

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References

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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.
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  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