Court of Tax Appeals

The Court of Tax Appeals () 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 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 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) 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".

Current Justices The Court of Appeals is currently composed of a Presiding Justice and Eight Associate Justices. Among the Incumbent members, Jean Marie Bacorro-Villena is the longest-serving Associate Justice, With a tenure of days () as of ; the most recent justice to enter the court is , whose and Debbie Jean Centeno-Dijamco tenure started on and , respectively.

Divisions Role First Division Second Division Third DivisionChairperson M. Ringpis-Liban J. Bacorro-Villena M. Modesto-San PedroMembers

Court demographics By law school Law SchoolTotal JusticesUP2ADMU1UE1)UST1AUSL2Vacant1

By appointing President PresidentTotalPercentageJusticesDuterte5Aquino III1M. Ringpis-LibanMarcos Jr.2Vacant2-->

By gender GenderTotalJusicesMale1Female6Vacant2

By tenure YearTotal RetiringJustices202722034120381204312045120481

Court of Tax Appeals Justices since June 11, 1954 Presiding Judges and Justices Presiding Judges Presiding Judge Date of Appointment Appointing President Replacing End of Term Time in office Presiding Judge1First 2 3456

Presiding Justices Presiding Justice Date of Appointment Appointed by Replacing End of Term Time in office1Himself 2 October 6, 2025 3 Incumbent

Timeline of Presiding Judges and Justices

Associate Judges and Justices Associate Judge Justice Date of appointment Most recent office heldprior to appointment Appointed By Succeeded Term Ended Time in office 1 June 16, 1954 Assistant Solicitor, OSG (new seat) January 10, 1965 2 August 27, 1955 Chief Counsel of the ⁠Bureau of Internal Revenue (BIR) (new seat) May 29, 1966 3 June 18, 1965 Chief of the Law Division (Legal Department) of the Bureau of Internal Revenue Luciano January 17, 1966 4 January 18, 1966 Chief of the Management and Planning Department of the Bureau of Internal Revenue Alfurong January 26, 1976 5 May 29, 1966 Assistant Solicitor General, Office of the Solicitor General Umali January 26, 1976 6 June 30, 1976 Clerk of Court, CTA Alvarez June 27, 1980 7 June 30, 1976 Chief Legal Officer and Technical Assistant to the Presiding Judge Avanceña May 25, 1992 8 June 27, 1980 Chief Tax Adviser and Special Assistant to the Secretary of Finance (DOF) Filler November 21, 1990 9 April 16, 1991 Vice-President - Legal at the Finasia Investment & Finance Corporation Reyes March 13, 1992 10 September 17, 1992 Senior Revenue Executive Assistant I Acosta June 25, 1996 11 September 17, 1992 Chief Legal Officer and Senior Executive Legal Officer, BIR Roaquin February 26, 2001 12 April 21, 1997 Regional Director IV, BIR Gruba April 16, 2001 13 October 1, 2001 Office of the State Prosecutor, Department of Justice De Veyra June 24, 2022 14 January 3, 2003 Private Lawyer Saga August 14, 2018 15 October 5, 2004 Presiding Judge of the Regional Trial Court (RTC), Branch 162, Pasig City (1999-2004) (new seat) May 28, 2023 16 October 29, 2004 Presiding Judge of the Regional Trial Court (RTC), Branch 273, Marikina City (1995-2004) (new seat) December 14, 2012 17 November 3, 2004 Presiding Judge of the Regional Trial Court (RTC), Branch 83, Malolos, Bulacan (1995-2004) (new seat) September 9, 2018 18 November 27, 2009 Presiding Judge of the Regional Trial Court (RTC), Branch 157, Pasig City (1997-2009) (new seat) August 3, 2020 19 November 27, 2009 Executive Judge and Presiding Judge of the Regional Trial Court (RTC), Branch 29, Manila (new seat) June 17, 2020 20 Executive Judge of the Pasig City Regional Trial Court Branch 268 (1994-2009) December 15, 2009 (new seat) September 11, 2016 21 May 29, 2013 Presiding Judge of the Regional Trial Court (RTC), Branch 85, Malolos, Bulacan (1996-2013) Palanca-Enriquez December 17, 2025 22 December 6, 2016 Chief Legislative Officer to the Office of the Senate President, Senator Aquilino "Koko" Pimentel III Cotangco-Manalasatas January 2, 2026 23 July 8, 2018 Presiding Judge of the Regional Trial Court (RTC), Branch 28, Manila (2012-2020) Bautista incumbent 24 July 11, 2019 Presiding Judge of the Regional Trial Court (RTC), Branch 158, Pasig City (2007-2018) Casanova incumbent 25 May 20, 2021 Private Lawyer Mindaro-Grulla incumbent 26 November 24, 2021 Deputy Commissioner of the Bureau of Internal Revenue (2016-2021) Fabon-Victorino incumbent 27October 11, 2022Deputy Clerk of Court and Chief of the Fiscal Management and Budget Office (FMBO), Supreme Court (2016-2022)Castañeda Jr. incumbent 28 September 26, 2023 Assistant Solicitor General, OSG (2016-2023) Piñera-Uy present

Timeline of Justices

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 (2013-2025)

Members of the Ringpis-Liban Court (2025-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:

No. Senior Associate Justice Date Appointed Tenure 1 – 2 * –* 3 – 4 * –* 5 – 6 – 7 – 8 – 9 – 10 – 11 * – 12 – 13 –present

Court of Tax Appeals

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