Court of Tax Appeals
Or The Court of Tax Appeals (CTA) has exclusive appellate jurisdiction
Hukuman ng Paghahabol sa Buwis ng Pilipinas
What is the Court of Tax Appeals?
- The Court of Tax Appeals is a special court of limited
jurisdiction equal to the Court of Appeals in rank. A
decision of the any division in the Court of Tax Appeals
may be appealed to the En Banc. The En Banc decision
may be appealed by verified petition for certiorari to the
Supreme Court
History
R.A. No. 1125. AN ACT CREATING THE COURT OF
TAX APPEALS
- created Court of Tax appeals in 1954
-limited jurisdiction
-three judges (1 presiding judge and 2 associate judges)
R.A. No. 9282. AN ACT EXPANDING THE
JURISDICTION OF THE COURT OF TAX APPEALS
(CTA), ELEVATING ITS RANK TO THE LEVEL OF A
COLLEGIATE COURT WITH SPECIAL JURISDICTION
AND ENLARGING ITS MEMBERSHIP, AMENDING
FOR THE PURPOSE CERTAIN SECTIONS OR
REPUBLIC ACT NO. 1125, AS AMENDED,
OTHERWISE KNOWN AS THE LAW CREATING THE
COURT OF TAX APPEALS, AND FOR OTHER
PURPOSES.
-enacted and effective on April 23, 2004
-expanded jurisdiction
-Court of Tax Appeals became equal in rank to the Court
of Appeals
-Six justices (1 Presiding Justice and 5 Associate
Justices)
-Two divisions composed of three Justices each
R.A. No. 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
-Enacted and took effect on July 5, 2008
-Nine Justices (1 Presiding Justice and 8 Associate
Justices)
-Three divisions composed of three Justices each
-REASON: Expedite disposition of tax-evasion cases
Court of Tax Appeals Mandate
to review by appeal decisions or inaction of the Commissioner of
Internal Revenue or of the Commissioner of Customs involving their
respective responsibilities under the National Internal Revenue
Code and the Customs Law, respectively, and those of the
Secretary of Finance in automatic review cases where the decisions
of the Commissioner of Internal Revenue or of Customs favourable
to the taxpayer are elevated to the Finance Secretary; also those of
the Secretary of Trade and Industry, in the case of non-agricultural
product, commodity or article; or the Secretary of Agriculture, in the
case of agricultural product, commodity or article, in connection with
the imposition of the Anti-Dumping Duty, Countervailing and
Safeguard Duty. This original and appellate jurisdiction includes
criminal cases involving violations of the National Internal Revenue
Code or the Tariff and Customs Code; decisions of Regional Trial
Courts (RTCs) in local tax cases, and of the Central Board of
Assessment Appeals (CBAA) in cases involving the assessment
and taxation of real property; and collection of taxes the
assessment of which has already become final.
Jurisdiction
Jurisdiction under R.A. 1125
Decisions, judgments, rulings or inaction of:
1. The Commissioner of Internal Revenue under the
National Internal Revenue or other laws administered by
the Bureau of Internal Revenue;
2. The Commissioner of Customs under the Customs
Law or other Laws administered by the Bureau of
Customs;
3. The Secretary of Finance under Section 2135 of the
Tariff and Customs Code;
4. The Secretary of Trade and Industry in case of non-
agricultural products, commodity, or articles; and
5. The Secretary of Agriculture in cases involving
agricultural products, commodity or article in connections
with the imposition of the Anti-Dumping Duty,
Countervailing and Security Duty.
Expanded Jurisdiction R.A. No. 9282
1. Criminal cases involving violations of the National
Internal Revenue Code and the Tariff and Customs
Code;
2. Decisions of the Regional Trial Courts (RTC) in Local
Tax Cases;
3. Decisions of the Central Board of Assessment
Appeals (CBAA) in cases involving the assessment and
taxation of Real Property; and
4. Collection of internal revenue taxes and custom
duties, the assessment of which have already become
final.