Court of Tax Appeals
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Court of Tax Appeals

Court of Tax Appeals
Hukuman ng Apelasyon sa Buwis
Court of Tax Appeals (CTA).svg
Seal of the Court of Tax Appeals
Court of Tax Appeals FLAG.png
Flag of the Court of Tax Appeals
EstablishedJune 16, 1954
LocationAgham Road, Diliman, Quezon City
Composition methodPresidential appointment from the short-list submitted by the Judicial and Bar Council
Authorized byRepublic Act No. 1125 and Republic Act No. 9282
Appeals toSupreme Court of the Philippines
Regional Trial Courts
Number of positions9
Annual budget?577.90 million (2020)[1]
Presiding Justice
CurrentlyRoman G. Del Rosario
SinceMarch 13, 2013
Court of Tax Appeals

The Court of Tax Appeals (Filipino: Hukuman ng Apelasyon sa Buwis[2]) 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 on 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, 2019, the Court celebrated its 65th Founding Anniversary.

Expanded jurisdiction

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 additional justices. Hence, the CTA is now composed of one Presiding Justice and eight Associate Justices. The CTA may sit en 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 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 appealable 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. 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.

2008 organizational expansion

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]

Incumbent justices

The Court of Tax Appeals consists of a Presiding justice and eight associate justices. Among the current members of the Court, Juanito C. Castañeda, Jr. is the longest-serving justice, with a tenure of 7,292 days (19 years, 352 days) as of September 18, 2021; the most recent justice to enter the court is Ma. Rowena Modesto-San Pedro, whose tenure began on July 11, 2019.

Birthdate and place
Position Appointing President Tenure
Length of service
Roman Del Rosario
born (1955-10-06) October 6, 1955 (age 65)
Presiding Justice Aquino Mar 13, 2013-present
(8 years, 189 days)
Juanito Castañeda, Jr.
born (1952-06-24) June 24, 1952 (age 69)
Senior Associate Justice Macapagal Arroyo Oct 1, 2001-April 28, 2004
(2 years, 210 days)
(as Associate Judge)

Apr 28, 2004-present
(17 years, 143 days)
(as Associate Justice)

De Veyra
Erlinda Piñera-Uy
born (1953-05-28) May 28, 1953 (age 68)
Associate Justice Oct 5, 2004-present
(16 years, 348 days)
Ma. Belen Ringpis-Liban
born (1959-09-26) September 26, 1959 (age 61)
Aquino May 17, 2013-present
(8 years, 124 days)
Catherine Manahan
born (1956-11-06) November 6, 1956 (age 64)
Duterte Dec 6, 2016-present
(4 years, 286 days)
Jean Marie Bacorro-Villena
born March 1973 (1973-03) (age 48)
Oct 10, 2018-present
(2 years, 343 days)
Ma. Rowena Modesto-San Pedro
born (1964-08-21) August 21, 1964 (age 57)
Nov 26, 2018-present
(2 years, 296 days)
TBA Mindaro-Grulla
TBA Fabon-Victorino


First Division Second Division Third Division
Chairperson R. Del Rosario Chairperson J. Castañeda, Jr Chairperson E. Piñera-Uy
    • J. Bacorro-Villena
    • TBD
    • M. Rinpis-Liban
    • M. Modesto-San Pedro

Court demographics

By appointing President

President Total Percentage Justices
Duterte 5 55.56% C. Manahan
M. Modesro-San Pedro
M. Bacorro-Villena
Aquino III 2 22.22% R. Moreno
M. Ringpis-Liban
Macapagal-Arroyo 2 22.22% J. Castañeda
E. Piñera-Uy

By gender

Gender Total Percentage Justices
Male 2 22.22% R. Moreno
J. Castañeda
Female 3 55.56% M. Bacorro-Villena
c. Manahan
M. Modesto-San Pedro
E. Piñera-Uy
M. Ringpis-Liban
Vacant 2 22.22%

Former judges

Name of Former Court of Tax Appeals Judges Position Date of appointment Date of retirement
Hon. Mariano Nable Presiding Judge June 1954 January 1965
Hon. Augusto Luciano Associate Judge July 1954 March 1965
Hon. Teofilo Reyes Jr. Presiding Judge May 1965 January 1966
Hon. Alejandro Alfurong Associate Judge June 1965 January 1966
Hon. Roman Umali Associate Judge August 1955 January 1976
Presiding Judge May 1966
Hon. Estanislao Alvarez Associate Judge January 1966 January 1976
Hon. Ramon Avanceña Associate Judge May 1966 January 1976
Hon. Amante Filler June 1976 Associate Judge August 1990
Presiding Judge August 1980
Hon. Constante C. Roaquin Associate Judge June 1976 May 1992
Hon. Alex Reyes Associate Judge June 1980 November 1991
Presiding Judge November 1990
Hon. Manuel Gruba Associate Judge September 1992 June 1996
Hon. Ramon De Veyra Associate Judge September 1992 February 2001
Hon. Amancio Saga Associate Judge April 1997 April 2001
Hon. Ernesto Acosta Associate Judge April 1991 December 21, 2012
Presiding Judge March 1992

Former justices

Name of Former Court of Tax Appeals Justices Position Date of appointment Date of retirement
Hon. Ernesto D. Acosta Presiding Judge March 13, 1992 December 21, 2012
Presiding Justice April 26, 2004
Hon. Olga Palanca - Enriquez Associate Justice October 29, 2004 December 14, 2012
Hon. Amelia Cotangco-Manalastas Associate Justice December 15, 2009 September 11, 2016
Hon. Lovell Bautista Associate Judge January 20, 2003 August 14, 2018
Associate Justice April 28, 2004
Hon. Caesar Casanova Associate Justice November 3, 2004 September 9, 2018
Hon. Cielito Mindaro-Grulla Associate Justice November 27, 2009 June 17, 2020
Hon. Esperanza Fabon-Victoriano Associate Justice November 27, 2009 August 3, 2020

See also


  1. ^ Aika Rey (January 8, 2020). "Where will the money go?". Rappler. Retrieved 2020.
  2. ^ Direktoryo ng mga Ahensiya at Opisyal ng Pamahalaan ng Pilipinas (PDF) (in Filipino). Kagawaran ng Badyet at Pamamahala (Department of Budget and Management). 2018. Archived from the original (PDF) on August 24, 2020. Retrieved 2020.
  3. ^ ", Arroyo signs law expanding Court of Tax Appeals". Archived from the original on June 13, 2008. Retrieved 2008.

External links

  This article uses material from the Wikipedia page available here. It is released under the Creative Commons Attribution-Share-Alike License 3.0.



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