The Court of Tax Appeals of the Philippines (Filipino: Hukuman ng Paghahabol sa Buwis ng Pilipinas) 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 at Agham Road, Diliman, Quezon City in Metro Manila.
The Court of Tax Appeals was originally created by virtue of Republic Act. No. 1125 (R.A.1125) which was enacted on June 16, 1954 composed of three (3) Judges with Mariano CH. Nable as the first Presiding Judge. With the passage of Republic Act Number 9282 (R.A. 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, 2014, the Court celebrated its 60th Anniversary.
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 (3) additional Justices. Hence, the CTA is now composed of one (1) Presiding Justice and eight (8) Associate Justices. The CTA may sit en banc or in three (3) divisions with each division consisting of three (3) Justices. The CTA, as one of the Courts comprising the Philippine Judiciary, and it 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 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.
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 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."
|Name of Court of Tax Appeals Justices||Position||Date of Appointment||Date of Birth||Date of Retirement|
|Hon. Roman G. del Rosario||Presiding Justice||March 13, 2013||October 6, 1955||October 6, 2025|
|Hon. Juanito C. Castañeda, Jr.||April 26, 2004 as Associate Justice||October 1, 2001 as Associate Judge||June 24, 1952||June 24, 2022|
|Hon. Lovell R. Bautista||April 26, 2004 as Associate Justice||January 20, 2003 as Associate Judge||August 14, 1948||August 14, 2018|
|Hon. Caesar A. Casanova||Associate Justice||November 3, 2004||September 9, 1948||September 9, 2018|
|Hon. Erlinda P. Uy||Associate Justice||October 5, 2004||May 28, 1953||May 28, 2023|
|Hon. Esperanza R. Fabon-Victoriano||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. Maria Belen Ringpis Liban||Associate Justice||May 17, 2013||February 25, 1957||February 25, 2027|
|Hon. Catherine T. Manahan||Associate Justice||December 6, 2016||January 2, 1956||January 2, 2026|
|Name of Former Court of Tax Appeals Judges||Position||Date of Appointment||Date of Retirement|
|Hon. Mariano CH. Nable||Presiding Judge||June 1954||January 1965|
|Hon. Augusto M. Luciano||Associate Judge||July 1954||March 1965|
|Hon. Teofilo D. Reyes Jr.||Presiding Judge||May 1965||January 1966|
|Hon. Alejandro B. Alfurong||Associate Judge||June 1965||January 1966|
|Hon. Roman M. Umali||May 1966 as Presiding Judge||August 1955 as Associate Judge||January 1976|
|Hon. Estanislao R. Alvarez||Associate Judge||January 1966||January 1976|
|Hon. Ramon L. Avanceña||Associate Judge||May 1966||January 1976|
|Hon. Amante A. Filler||August 1980 as Presiding Judge||June 1976 as Associate Judge||August 1990|
|Hon. Constante C. Roaquin||Associate Judge||June 1976||May 1992|
|Hon. Alex Z. Reyes||November 1990 as Presiding Judge||June 1980 as Associate Judge||November 1991|
|Hon. Manuel K. Gruba||Associate Judge||September 1992||June 1996|
|Hon. Ramon O. De Veyra||Associate Judge||September 1992||February 2001|
|Hon. Amancio Q. Saga||Associate Judge||April 1997||April 2001|
|Hon. Ernesto D. Acosta||March 1992 as Presiding Judge||April 1991 as Associate Judge||December 21, 2012|
|Name of Former Court of Tax Appeals Justices||Position||Date of Appointment||Date of Retirement|
|Hon. Ernesto D. Acosta||April 26, 2004 as Presiding Justice||March 13, 1992 as Presiding Judge||December 21, 2012|
|Hon. Olga R. Palanca - Enriquez||Associate Justice||October 29, 2004||December 14, 2012|
|Hon. Amelia Cotangco-Manalastas||Associate Justice||December 15, 2009||September 11, 2016|
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