Court of Tax Appeals
Template:Short description Template:Use mdy dates Template:Infobox court
Script error: No such module "Sidebar". The Court of Tax Appeals (Template:Langx[1]) 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
The Court of Tax Appeals was originally created by virtue of Republic Act No. 1125 Template:Webarchive 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) Template:Webarchive 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) Template:Webarchive 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".[2]
Current Justices
The Court of Appeals is currently composed of a Presiding Justice and Eight Associate Justices. Among the Incumbent members, Script error: No such module "Sort". is the longest-serving Associate Justice, With a tenure of Script error: No such module "age". days (Template:Ayd) as of May 12, 2026; the most recent justice to enter the court is Script error: No such module "Sort"., whose tenure started on Template:Dts.
| Off. | Justice Date and Place of BirthScript error: No such module "Check for unknown parameters". |
DOA | AP | DOR (70 years old)Script error: No such module "Check for unknown parameters".[3] |
Rep |
|---|---|---|---|---|---|
| Presiding Justice | Template:Hs Roman G. del Rosario born Script error: No such module "age".Script error: No such module "Check for unknown parameters". ManilaScript error: No such module "Check for unknown parameters". |
Template:Dts[4] | Template:Hs Aquino III | Template:Dts | Template:Hs Acosta |
| Senior Associate Justice | Template:Hs Maria Belen M. Ringpis-Liban born Script error: No such module "age".Script error: No such module "Check for unknown parameters". Quezon CityScript error: No such module "Check for unknown parameters". |
Template:Dts[5] | Template:Hs Aquino III | Template:Dts | Template:Hs Palanca-Enriquez |
| Associate Justice | Template:Hs Catherine Triumfante-Manahan born Script error: No such module "age".Script error: No such module "Check for unknown parameters". ManilaScript error: No such module "Check for unknown parameters". |
Template:Dts[6] | Template:Hs Duterte | Template:Dts | Template:Hs Cotangco-Manalastas |
| Associate Justice | Template:Hs Jean Marie Alcantara Bacorro-Villena born Script error: No such module "age".Script error: No such module "Check for unknown parameters".) Manaoag, PangasinanScript error: No such module "Check for unknown parameters". |
Template:Dts [7] | Template:Hs Duterte | Template:Dts | Template:Hs Bautista |
| Associate Justice | Template:Hs Maria Rowena G. Modesto-San Pedro born Script error: No such module "age".Script error: No such module "Check for unknown parameters". Makati CityScript error: No such module "Check for unknown parameters". |
Template:Dts | Template:Hs Duterte | Template:Dts | Template:Hs Casanova |
| Associate Justice | Template:Hs Marian Ivy Ferrer Reyes-Fajardo born Script error: No such module "age".Script error: No such module "Check for unknown parameters". Cagayan de OroScript error: No such module "Check for unknown parameters". |
Template:Dts[8] | Template:Hs Duterte | Template:Dts | Template:Hs Mindaro-Grulla |
| Associate Justice | Template:Hs Lanee Sosing Cui-David born Script error: No such module "age".Script error: No such module "Check for unknown parameters". ManilaScript error: No such module "Check for unknown parameters". |
Template:Dts[9] | Template:Hs Duterte | Template:Dts | Template:Hs Fabon-Victorino |
| Associate Justice | Template:Hs Corazon Gonzales Ferrer-Flores born Script error: No such module "age".Script error: No such module "Check for unknown parameters". Quezon CityScript error: No such module "Check for unknown parameters". |
Template:Dts[10] | Template:Hs Marcos Jr. | Template:Dts | Template:Hs Castañeda Jr. |
| Associate Justice | Template:Hs Henry Sumaway Angeles born Script error: No such module "age".Script error: No such module "Check for unknown parameters". Quezon CityScript error: No such module "Check for unknown parameters". |
Template:Dts[11] | Template:Hs Marcos Jr. | Template:Dts | Template:Hs Piñera-Uy |
Divisions
| Role | First Division | Second Division | Third Division |
|---|---|---|---|
| Chairperson | R. Del Rosario Presiding JusticeScript error: No such module "Check for unknown parameters". |
M. Ringpis-Liban Senior Associate JusticeScript error: No such module "Check for unknown parameters". |
C. Manahan |
| Members | Template:Plainlist | Template:Plainlist | Template:Plainlist |
Court demographics
By law school
| Law School | Total (Percentage)Script error: No such module "Check for unknown parameters". |
Justices |
|---|---|---|
| UP | 4 (Script error: No such module "Percentage".)Script error: No such module "Check for unknown parameters". |
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| ADMU | 1 (Script error: No such module "Percentage".)Script error: No such module "Check for unknown parameters". |
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| UE | 1 (Script error: No such module "Percentage".Script error: No such module "Check for unknown parameters".) |
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| UST | 1 (Script error: No such module "Percentage".)Script error: No such module "Check for unknown parameters". |
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| AUSL | 2 (Script error: No such module "Percentage".)Script error: No such module "Check for unknown parameters". |
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By appointing President
| President | Total | Percentage | Justices |
|---|---|---|---|
| Template:HsDuterte | 5 | Script error: No such module "Percentage". | Template:Plainlist |
| [[Benigno Aquino III|Template:HsAquino III]] | 2 | Script error: No such module "Percentage". | Template:Plainlist |
| Template:HsMarcos Jr. | 2 | Script error: No such module "Percentage". | Template:Plainlist |
By gender
| Gender | Total (Percentage)Script error: No such module "Check for unknown parameters". |
Jusices |
|---|---|---|
| Male | 2 (Script error: No such module "Percentage".)Script error: No such module "Check for unknown parameters". |
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| Female | 7 (Script error: No such module "Percentage".)Script error: No such module "Check for unknown parameters". |
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By tenure
| Year | Total Retiring | Justices |
|---|---|---|
| 2025 | 1 | R. Del Rosario (Presiding Justice) |
| 2026 | 1 | C. Manahan |
| 2027 | 2 | M. Ringpis-Liban C. Ferrer-Flores |
| 2034 | 1 | M. Modesto-San Pedro |
| 2038 | 1 | L. Cui-David |
| 2043 | 1 | J. Bacorro-Villena |
| 2045 | 1 | M. Reyes-Fajardo |
| 2048 | 1 | H. Angeles |
Court of Tax Appeals Justices since June 11, 1954
| Order of Office | Name | Office | Appointment | Presiding Judge/Justice(s) | Term Ended | ||
|---|---|---|---|---|---|---|---|
| Date[12] | Appointed by | Replacing | |||||
| 1 | Script error: No such module "Sort". | PJ | Template:Dts | Script error: No such module "Sort". | New seat | None (first) | January 1965 |
| 2 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | New seat | Script error: No such module "Sort". | Template:Dts |
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| PJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". (acting)Script error: No such module "Check for unknown parameters". | Template:Dts | ||
| 4 | Script error: No such module "Sort". | PJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". (acting)Script error: No such module "Check for unknown parameters". | Template:Dts |
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| 8 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | None | Template:Dts |
| PJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". (acting)Script error: No such module "Check for unknown parameters". | Template:Dts | ||
| 9 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | None | Template:Dts |
| 10 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". (acting)Script error: No such module "Check for unknown parameters". | Template:Dts |
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| 11 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". | Template:Dts |
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| 12 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". | Template:Dts |
| 13 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". | Template:Dts |
| 14 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". | Template:Dts |
| 15 | Script error: No such module "Sort". | AJ | Template:DtsTemplate:Efn-lg | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". | Template:Dts |
| 16 | Script error: No such module "Sort". | AJ | Template:DtsTemplate:Efn-lg | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". | Template:Dts |
| 17 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | New seat | Script error: No such module "Sort". | Template:Dts |
| 18 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | New seat | Script error: No such module "Sort". | Template:Dts |
| 19 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | New seat | Script error: No such module "Sort". | Template:Dts |
| 20 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | New seat | Script error: No such module "Sort". | Template:Dts |
| 21 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | New seat | Script error: No such module "Sort". | Template:Dts |
| 22 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | New seat | Script error: No such module "Sort". | Template:Dts |
| 23 | Script error: No such module "Sort". | PJ | Template:Dts | Script error: No such module "Sort". | Acosta | Script error: No such module "Sort". (acting)Script error: No such module "Check for unknown parameters". | |
| 24 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". | |
| 25 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". | |
| 26 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". | |
| 27 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Del Rosario | |
| 28 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". | |
| 29 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Del Rosario | |
| 30 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". | |
| 31 | Script error: No such module "Sort". | AJ | Template:Dts | Script error: No such module "Sort". | Script error: No such module "Sort". | Script error: No such module "Sort". | |
Note: Template:Div flex row Template:Legend inline Template:Div flex row end
Timeline Judges and Justices of the Court of Tax Appeals (since 1954)
Members of the Nable Court
Members of the T. Reyes Court (1965–1966)
Members of the Umali Court (1966–1976)
Members of the Filler Court (1980–1990)
Members of the A. Reyes Court (1990–1991)
Members of the Acosta Court (1992–2012)
Members of the Del Rosario Court (2013-Present)
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:
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| No. | Senior Associate Justice | Date Appointed | Tenure | |
|---|---|---|---|---|
| 1 | Script error: No such module "Sort". | June 1954 | June 1954 | March 1965 |
| 2 | Script error: No such module "Sort".* | August 1955 | March 1965 | May 1966* |
| 3 | Script error: No such module "Sort". | January 1966 | May 1966 | January 1976 |
| 4 | Script error: No such module "Sort".* | June 1976 | January 1976 | June 1980* |
| 5 | Script error: No such module "Sort". | June 1976 | June 1980 | June 1980 - May 1992 |
| 6 | Script error: No such module "Sort". | September 17, 1992 | September 17, 1992 | June 25, 1996 |
| 7 | Script error: No such module "Sort". | September 17, 1992 | June 25, 1996 | February 2001 |
| 8 | Script error: No such module "Sort". | April 1997 | February 2001 | April 2001 |
| 9 | Script error: No such module "Sort". | October 1, 2001 | June 24, 2022 | |
| 10 | Script error: No such module "Sort". | October 5, 2004 | June 24, 2022 | May 28, 2023 |
| 11 | Script error: No such module "Sort". | May 17, 2013 | May 28, 2023 | present |
See also
- Supreme Court of the Philippines
- Court of Appeals of the Philippines
- Sandiganbayan
- Philippines
- Political history of the Philippines
- Constitution of the Philippines
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) Template:Webarchive
- Republic Act 9282, An Act Expanding the Jurisdiction Of the Court of Tax Appeals (CTA) Template:Webarchive
- Republic Act 9503, An Act Enlarging The Organizational Structure of the Court of Tax Appeals (CTA) Template:Webarchive
- Notes
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External links
- Philippines: Gov.Ph: About the Philippines Template:Webarchive – Justice category
- The Philippines Court of Tax Appeals – Official website
- List of CTA Justices Template:Webarchive – List of Justices of the CTA