Court of Tax Appeals

Special tax appellate collegial court in the Philippines

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

Established| June 16, 1954
Jurisdiction| Philippines
Location| Senator Miriam P. Defensor-Santiago Avenue, Diliman, Quezon City
Composition method| Presidential appointment from the short-list submitted by the Judicial and Bar Council
Authorized by| Republic Act No. 1125 and Republic Act No. 9282
Appeals to| Supreme Court of the Philippines
Appeals from| Regional Trial Courts
Number of positions| 9
Annual budget| ₱577.90 million (2020)[1]
Website| cta.judiciary.gov.ph
Presiding Justice
Currently| Roman G. Del Rosario
Since| March 13, 2013

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* * *

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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

[edit]

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

[edit]

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

[edit]

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

[edit]

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 4313 days (11 years, 295 days) as of March 8, 2025; 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 68)
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 69)
Manila | 2016.12.06[7] |  Duterte | 2 Jan 2026
70 years |  Cotangco-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 50)
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 69.42 years
2. SAJ Maria Belen Ringpis~Liban: 68.03 years
3. AJ Catherine Manahan: 69.18 years
4. AJ Jean Marie Bacorro-Villena: 51.64 years
5. AJ Maria Rowena G. Modesto-San Pedro: 60.55 years
6. AJ Marian Ivy F. Reyes-Fajardo:50.01 years
7. AJ Lanee Cui-David: 60.93 years
8. AJ Corazon Ferrer~Flores: 67.54 years
9. AJ Henry S. Angeles: 46.63 years

### Divisions

[edit]

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

[edit]

### By law school

[edit]

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

[edit]

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

[edit]

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

[edit]

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

[edit]

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)

[edit]

Note: The blue vertical line denotes "today" (8 March 2025).

## The rule of seniority

[edit]

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 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

[edit]

* Supreme Court of the Philippines
* Court of Appeals of the Philippines
* Sandiganbayan
* Philippines
* Political history of the Philippines
* Constitution of the Philippines

## References

[edit]

* 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)  Archived June 21, 2019, at the Wayback Machine
* Republic Act 9282, An Act Expanding the Jurisdiction Of the Court of Tax Appeals (CTA)  Archived June 21, 2019, at the Wayback Machine
* Republic Act 9503, An Act Enlarging The Organizational Structure of the Court of Tax Appeals (CTA)  Archived June 21, 2019, at the Wayback Machine

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.

## External links

[edit]

Wikimedia Commons has media related to Court of Tax Appeals of the Philippines.

* Philippines: Gov.Ph: About the Philippines Archived December 24, 2006, at the Wayback Machine – Justice category
* The Philippines Court of Tax Appeals – Official website
* List of CTA Justices Archived February 8, 2007, at the Wayback Machine – List of Justices of the CTA

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

*[v]: View this template
*[t]: Discuss this template
*[e]: Edit this template
*[Off.]: Office
*[DOA]: Date of Appointment
*[AP]: Appointing President
*[DOR]: Date of Retirement
*[Rep]: Replacing