Philippine Court of Tax Appeals

The Philippine Court of Tax Appeals (Filipino: Hukumang 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 5 Associate Justices and 1 Presiding Justice. The Court of Tax Appeals building is located at Agham Road, National Government Center, Diliman, Quezon City in Metro Manila.

1 History
2 Current Justices
3 See also
4 External links
5 References

[edit] History

The Court of Tax Appeals was originally created by virtue of Republic Act. No. 1125 which was enacted on June 16, 1954 and was recently amended by Republic Act. No. 9282 on March 30, 2004, which took effect on April 23, 2004. 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.

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.

[edit] Current Justices

Name	Position	Date of Appointment	Date of Birth	Date of Retirement
Hon. ERNESTO D. ACOSTA	Presiding Justice	April 24, 1991	December 21, 1942	December 21, 2012
Hon. JUANITO C. CASTAÑEDA, JR.	Associate Justice	October 1, 2001	June 24, 1952	June 24, 2022
Hon. LOVELL R. BAUTISTA	Associate Justice	January 20, 2003	August 14, 1948	August 14, 2018
Hon. CAESAR A. CASANOVA	Associate Justice	November 3, 2004	September 9, 1948	September 9, 2018
Hon. OLGA R. PALANCA-ENRIQUEZ	Associate Justice	November 3, 2004	December 14, 1942	December 14, 2012
Hon. ERLINDA P. UY	Associate Justice	October 5, 2004	May 28, 1953	May 28, 2023