The Court of Tax Appeals of the Philippines (Filipino: Hukumang Paghahabol sa Buwis ng Pilipinas) is the special court of limited jurisdiction, and has the same level with the Court of Appeals

Philippine Court of Appeals

The Court of Appeals of the Philippines is the Philippines' second highest judicial court, just after the Supreme Court. The court consists of 68 Associate Justices and 1 Presiding Justice...

. The court consists of 8 Associate Justices and 1 Presiding Justice. The Court of Tax Appeals building is located at Agham Road, National Government Center, 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 and was recently amended by Republic Act. No. 9282 on March 30, 2004, which took effect on April 23, 2004. 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

Philippine Court of Appeals

The Court of Appeals of the Philippines is the Philippines' second highest judicial court, just after the Supreme Court. The court consists of 68 Associate Justices and 1 Presiding Justice...

.

Previously, only decision, judgment, ruling or inaction of the Commissioner of Internal Revenue, the Commissioner of Customs, the Secretary of Finance

Department of Finance (Philippines)

The Philippines' Department of Finance is the executive department of the Philippine government responsible for the formulation, institutionalization and administration of fiscal policies, management of the financial resources of the government, supervision of the revenue operations of all local...

, the Secretary of Trade and Industry

Department of Trade and Industry (Philippines)

The Philippines’ Department of Trade and Industry , abbreviated as DTI is the executive department of the Philippine Government tasked to expand Philippine trade, industries and investments as the means to generate jobs and raise incomes for Filipinos...

, or the Secretary of Agriculture

Department of Agriculture (Philippines)

The Philippines' Department of Agriculture , abbreviated as DA, is the executive department of the Philippine government responsible for boosting the income of farmers as well as reducing the incidence of poverty in the rural sector, as stipulated inthe Government's Medium Term Philippine...

, involving the National Internal Revenue Code and the Tariff and Customs Code on civil matters are appeallable 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. In addition, 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 Reorganization

Gloria Macapagal-Arroyo

Gloria Macapagal-Arroyo

Gloria Macapagal-Arroyo is a Filipino politician who served as the 14th President of the Philippines from 2001 to 2010, as the 12th Vice President of the Philippines from 1998 to 2001, and is currently a member of the House of Representatives representing the 2nd District of Pampanga...

 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 3 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

Name	Position	Date of Appointment	Date of Birth	Date of Retirement
Hon. ERNESTO D. ACOSTA	Presiding Justice	April 24, 1991	December 21, 1942	December 21, 2012
Hon. JUANITO C. CASTAÑEDA, JR.	Associate Justice	October 1, 2001	June 24, 1952	June 24, 2022
Hon. LOVELL R. BAUTISTA	Associate Justice	January 20, 2003	August 14, 1948	August 14, 2018
Hon. CAESAR A. CASANOVA	Associate Justice	November 3, 2004	September 9, 1948	September 9, 2018
Hon. OLGA R. PALANCA-ENRIQUEZ	Associate Justice	November 3, 2004	December 14, 1942	December 14, 2012
Hon. ERLINDA P. UY	Associate Justice	October 5, 2004	May 28, 1953	May 28, 2023
Hon. ESPERANZA R. VICTORINO	Associate Justice	November 27, 2009	August 3, 1950	August 3, 2020
Hon. CIELITO N. MINDARO-GRULLA	Associate Justice	November 27, 2009	June 17, 1950	June 17, 2020
Hon. AMELIA C. MANALASTAS	Associate Justice	December 15, 2009	September 11, 1946	September 11, 2016

See also

• Chief Justice of the Philippines
  Chief Justice of the Philippines
  The Chief Justice of the Supreme Court of the Philippines presides over the Supreme Court of the Philippines and is the highest judicial officer of the government of the Philippines...
  
  
• Court of Appeals of the Philippines
• Sandiganbayan
  Sandiganbayan
  The Sandiganbayan is a special court in the Philippines which was established under Presidential Decree No. 1606. Its rank is equivalent to the Court of Appeals. The court consists of 14 Associate Justices and 1 Presiding Justice...
  
  
• Philippines
  Philippines
  The Philippines , officially known as the Republic of the Philippines , is a country in Southeast Asia in the western Pacific Ocean. To its north across the Luzon Strait lies Taiwan. West across the South China Sea sits Vietnam...
  
  
• Political history of the Philippines
  Political history of the Philippines
  The political history of the Philippines are chronicles which describes the history of the islands, starting from the beginning of civilization and up to the present day period.*Politics of the Philippines**Prehistoric Philippines...
  
  
• Constitution of the Philippines
  Constitution of the Philippines
  The Constitution of the Philippines is the supreme law of the Philippines.The Constitution currently in effect was enacted in 1987, during the administration of President Corazon Aquino, and is popularly known as the "1987 Constitution"...
  
  

External links

• Philippines: Gov.Ph: About the Philippines – Justice category
• The Philippines Court of Tax Appeals – Official website
• List of CTA Justices – List of Justices of the CTA