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 theJudicial 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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TheCourt of Tax Appeals (Filipino:Hukuman ng Apelasyon sa Buwis^[2]) is the special court of limited jurisdiction, and has the same level with theCourt 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 inMetro Manila.

The Court of Tax Appeals was originally created by virtue ofRepublic Act No. 1125Archived June 21, 2019, at theWayback 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 ofRepublic Act Number 9282 (R.A. 9282)Archived June 21, 2019, at theWayback Machine on April 23, 2004, the CTA became an appellate Court, equal in rank to theCourt 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 theCourt of Appeals. A decision of a division of the CTA may be appealed to the CTAen 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.

On June 12, 2008,Republic Act Number 9503 (R.A. 9503)Archived June 21, 2019, at theWayback 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 siten 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 theSupreme Court of the Philippines.

Previously, only decision, judgment, ruling or inaction of the Commissioner of Internal Revenue, the Commissioner of Customs, theSecretary of Finance, theSecretary of Trade and Industry, or theSecretary 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 theCourt 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 theCourt 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 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]

The Court of Appeals is currently composed of aPresiding Justice and EightAssociate Justices. Among the Incumbent members,Maria Belen Ringpis-Liban is the longest-serving Associate Justice, With a tenure of 4349 days (11 years, 331 days) as of April 13, 2025; the most recent justice to enter the court isHenry Angeles, whose tenure started onOctober 11, 2022.

Note:

Bar key:

  Magsaysay appointee

Bar Key:

  Magsaysay appointee  Macapagal appointee

Bar Key:

  Marcos appointee

Bar Key:

  Marcos appointee

Bar Key:

  Marcos appointee   Aquino appointee

Bar key:

  Marcos appointee  Aquino appointee   Ramos appointee   Macapagal-Arroyo appointee

Note: AngBlue the vertical blue line Denotes "now" (13 April 2025).

Bar Key:

  Macapagal-Arroyo appointee  Aquino III appointee  Duterte appointee  Marcos Jr. appointee

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:

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

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

Notes

Wikimedia Commons has media related toCourt of Tax Appeals of the Philippines.

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

• Appellate courts
• Courts in the Philippines
• Taxation in the Philippines
• Tax courts
• 1954 establishments in the Philippines
• Courts and tribunals established in 1954

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• Articles with short description
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