The Court of tax appeals
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.
Vision
A specialized tax court that is impartial, competent, transparent, and worthy of public trust and
confidence, ensuring faithful compliance with tax laws.
Mission
To achieve its vision, the Court is guided by the following principles:
1. Fair and speedy collection of taxes by the Government;
2. Adequate judicial remedies to taxpayers against unreasonable/unjust tax assessments and refund of
excessive/erroneous taxes collected;
3. Proper interpretation of tax statutes;
4. Adherence to the independence of the judiciary; and
5. Utmost deference for public trust and confidence in the judiciary.
Creation, Elevation and Expansion
The Court of Tax Appeals (CTA) was created on June 16, 1954, through the enactment of Republic Act No.
1125 (R.A. 1125). Considering its limited jurisdiction then, it had only three (3) Judges, which at present is
equivalent to one (1) Division. 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. The composition of the
Court increased to six (6) Justices with one (1) Presiding Justice and five (5) Associate Justices. It shall sit
En Banc, or in two (2) Divisions with three (3) Justices each. 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.
However, Republic Act Number 9503 was enacted on June 12, 2008 and took effect on July 5, 2008. This
further 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, is under the supervision of
the Supreme Court.
Name of Court of Tax Date of
Position Date of Birth Date of Retirement
Appeals Justices Appointment
Hon. CAESAR A. Associate September
November 3, 2004 September 9, 2018
CASANOVA Justice 9, 1948
Hon. CATHERINE T. Associate January 2,
December 6, 2016 January 2, 2026
MANAHAN Justice 1956
Hon. CIELITO N. Associate November 27, June 17,
June 17, 2020
MINDARO-GRULLA Justice 2009 1950
Hon. ERLINDA P. Associate May 28,
October 5, 2004 May 28, 2023
UY Justice 1953
Hon. ESPERANZA
Associate November 27, August 3,
R. FABON- August 3, 2020
Justice 2009 1950
VICTORINO
April 26, 2004 October 1, 2001
Hon. JUANITO C. June 24,
As Associate As Associate June 24, 2022
CASTAÑEDA, JR. 1952
Justice Judge
April 26, 2004 January 20, 2003
Hon. LOVELL R. August 14,
As Associate As Associate August 14, 2018
BAUTISTA 1948
Justice Judge
Hon. MA. BELEN Associate February 25,
May 17, 2013 February 25, 2027
RINGPIS LIBAN Justice 1957
Hon. ROMAN G. Presiding October 6,
March 13, 2013 October 6, 2025
DEL ROSARIO Justice 1955
Expanded Jurisdiction
Through the enactment of Republic Act No. 9282, the jurisdiction of the CTA has been expanded to include
not only civil tax cases but also cases that are criminal in nature, as well as local tax cases, property taxes
and final collection of taxes.
Pursuant to the provisions of Republic Act No. 1125 and other laws prior to R.A. 9282, the Court of Tax
Appeals retains exclusive appellate jurisdiction to review by appeal, the following:
Decisions of the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of
internal revenue taxes, fees or other charges, penalties imposed in relation thereto, or other matters
arising under the National Internal Revenue Code or other law or part of law administered by the Bureau
of Internal Revenue;
Decisions of the Commissioner of Customs in cases involving liability for customs duties, fees or other
money charges; seizure, detention or release of property affected; fines, forfeitures or other penalties
imposed in relation thereto; or other matters arising under the Customs Law or other law or part of law
administered by the Bureau of Customs [Rep. Act. No. 1125, (1954), Sec. 7];
In automatic review cases where such decisions of the Commission of Customs favorable to the taxpayer
is elevated to the Secretary of Finance (Sec. 2315, TCC); and
Decisions 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 [Republic
Act Nos. 8751 and 8752, (1999) Sec. 301 (a) and (p), and Republic Act 8800].
Under Republic Act Number 9282, the CTA's original appellate jurisdiction was expanded to include the
following:
Criminal cases involving violations of the National Internal Revenue Code and the Tariff and Customs Code;
Decisions of the Regional Trial Courts (RTC) in local tax cases;
Decisions of the Central Board of Assessment Appeals (CBAA) in cases involving the assessment and
taxation of real property; and
Collection of internal revenue taxes and customs duties the assessment of which have already become
final.
