| THE
COURT OF
TAX APPEALS OF THE PHILIPPINES
The Court of Tax
Appeals was created under Republic Act No. 1125. It is a
special
court of limited jurisdiction. Republic
Act No. 9282 expanded the jurisdiction of the Court of Tax Appeals,
elevating
its rank to the level of a collegiate court with special jurisdiction
and
enlarging its membership.
The Court of Tax
Appeals (CTA) is now of the same level as the Court of Appeals,
possessing
all the inherent powers of a Court of Justice, and shall consist of a
Presiding
Justice and five (5) Associate Justices. The incumbent Presiding Judge
and Associate Judges shall continue in office and bear the new titles
of
Presiding Justice and Associate Justices. The Presiding Justice and the
most Senior Associate Justice shall serve as chairmen of the two (2)
Divisions.
The additional three (3) Justices and succeeding members of the Court
shall
be appointed by the President upon nomination by the Judicial and Bar
Council.
The Presiding Justice shall be so designated in his appointment, and
the
Associate Justices shall have precedence according to the date of their
respective appointments, or when the appointments of two (2) or more of
them shall bear the same date, according to the order in which their
appointments
were issued by the President. 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
retirements
and other benefits as those provided for under existing laws for the
Presiding
Justice and Associate Justices of the Court of Appeals.cralaw:red
The Presiding Justice
and Associate Justices shall hold office during good behavior, until
they
reach the age of seventy (70), or become incapacitated to discharge the
duties of their office, unless sooner removed for the same causes and
in
the same manner provided by law for members of the judiciary of
equivalent
rank."
The CTA may sit en
banc or in two (2) Divisions, each Division consisting of three (3)
Justices.cralaw:red
Four (4) Justices
shall constitute a quorum for sessions en banc and two (2) Justices for
sessions of a Division: Provided, That when the required quorum cannot
be constituted due to any vacancy, disqualification, inhibition,
disability,
or any other lawful cause, the Presiding Justice shall designate any
Justice
of other Divisions of the Court to sit temporarily therein.cralaw:red
The affirmative votes
of four (4) members of the Court en banc or two (2) members of a
Division,
as the case may be, shall be necessary for the rendition of a decision
or resolution.cralaw:red
The CTA shall have
a Clerk of Court and three (3) Division Clerks of Court who shall be
appointed
by the Supreme Court. No person shall be appointed Clerk of Court or
Division
Clerk of Court unless he is duly authorized to practice law in the
Philippines.
The Clerk of Court and Division Clerks of Court shall exercise the same
powers and perform the same duties in regard to all matters within the
Court’s jurisdiction, as are exercised and performed by the Clerk of
Court
and Division Clerks of Court of the Court of Appeals, in so far as the
same may be applicable or analogous; and in the exercise of those
powers
and the performance of those duties they shall be under the direction
of
the Court. The Clerk of Court and the Division Clerks of Court shall
have
the same rank, privileges, salary, emoluments, retirement and other
benefits
as those provided for the Clerk of Court and Division Clerks of Court
of
the Court of Appeals, respectively.cralaw:red
No Justice or other
officer or employee of the CTA shall intervene, directly or indirectly,
in the management or control of any private enterprise which in any way
may be affected by the functions of the Court. Justices of the Court
shall
be disqualified from sitting in any case on the same grounds provided
under
Rule one hundred thirty-seven of the Rules of Court for the
disqualification
of judicial officers. No person who has once served in the Court in a
permanent
capacity, either as Presiding Justice or as Associate Justice thereof,
shall be qualified to practice as counsel before the Court for a period
of one (1) year from his retirement or resignation.cralaw:red
The CTA shall have
its principal office in Metro Manila and shall hold hearings at such
time
and place as it may, by order in writing, designate.cralaw:red
The CTA shall exercise
jurisdiction as follows:chan robles virtual law library
a.
Exclusive
appellate jurisdiction to review by appeal, as herein provided:chanroblesvirtuallawlibrary
1.
Decisions
of the Commissioner of Internal Revenue in cases involving disputed
assessments,
refunds of internal revenue taxes, fees or other charges, penalties in
relation thereto, or other matters arising under the National Internal
Revenue or other laws administered by the Bureau of Internal Revenue;
2.
Inaction by the
Commissioner of Internal Revenue in cases involving disputed
assessments,
refunds of internal revenue taxes, fees or other charges, penalties in
relations thereto, or other matters arising under the National
Internal Revenue Code or other laws administered by the Bureau of
Internal
Revenue, where the National
Internal Revenue Code provides a specific period of action, in
which
case the inaction shall be deemed a denial;
3.
Decisions, orders
or resolutions of the Regional Trial Courts in local tax cases
originally
decided or resolved by them in the exercise of their original or
appellate
jurisdiction;
4.
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 in relation thereto, or
other matters arising under the Customs Law or other laws administered
by the Bureau of Customs;
5.
Decisions of the
Central Board of Assessment Appeals in the exercise of its appellate
jurisdiction
over cases involving the assessment and taxation of real property
originally
decided by the provincial or city board of assessment appeals;
6.
Decisions of the
Secretary of Finance on customs cases elevated to him automatically for
review from decisions of the Commissioner of Customs which are adverse
to the Government under Section 2315 of the Tariff
and Customs Code;
7.
Decisions of the
Secretary of Trade and Industry, in the case of nonagricultural
product,
commodity or article, and the Secretary of Agriculture in the case of
agricultural
product, commodity or article, involving dumping and countervailing
duties
under Section 301 and 302, respectively, of the Tariff
and Customs Code, and safeguard measures under Republic Act No.
8800,
where either party may appeal the decision to impose or not to impose
said
duties.cralaw:red
b.
Jurisdiction over
cases involving criminal offenses as herein provided:chanroblesvirtuallawlibrary
1.
Exclusive
original jurisdiction over all criminal offenses arising from
violations
of the National
Internal Revenue Code or Tariff
and Customs Code and other laws administered by the Bureau of
Internal
Revenue or the Bureau of Customs: Provided, however, That offenses or
felonies
mentioned in this paragraph where the principal amount o taxes and
fees,
exclusive of charges and penalties, claimed is less than One million
pesos
(P1,000,000.00) or where there is no specified amount claimed shall be
tried by the regular Courts and the jurisdiction of the CTA shall be
appellate.
Any provision of law or the Rules of Court to the contrary
notwithstanding,
the criminal action and the corresponding civil action for the recovery
of civil liability for taxes and penalties shall at all times be
simultaneously
instituted with, and jointly determined in the same proceeding by the
CTA,
the filing of the criminal action being deemed to necessarily carry
with
it the filing of the civil action, and no right to reserve the filling
of such civil action separately from the criminal action will be
recognized.
2.
Exclusive appellate
jurisdiction in criminal offenses:chanrobles virtual law library
a.
Over
appeals from the judgments, resolutions or orders of the Regional Trial
Courts in tax cases originally decided by them, in their respected
territorial
jurisdiction.
b.
Over petitions
for review of the judgments, resolutions or orders of the Regional
Trial
Courts in the exercise of their appellate jurisdiction over tax cases
originally
decided by the Metropolitan Trial Courts, Municipal Trial Courts and
Municipal
Circuit Trial Courts in their respective jurisdiction.cralaw:red
c.
Jurisdiction over
tax collection cases as herein provided:chanrobles virtual law library
1. Exclusive
original jurisdiction in tax collection cases involving final and
executory
assessments for taxes, fees, charges and penalties: Provided, however,
That collection cases where the principal amount of taxes and fees,
exclusive
of charges and penalties, claimed is less than One million pesos
(P1,000,000.00)
shall be tried by the proper Municipal Trial Court, Metropolitan Trial
Court and Regional Trial Court.
2.
Exclusive appellate
jurisdiction in tax collection cases:chanrobles virtual law library
a. Over
appeals from the judgments, resolutions or orders of the Regional Trial
Courts in tax collection cases originally decided by them, in their
respective
territorial jurisdiction.
b.
Over petitions
for review of the judgments, resolutions or orders of the Regional
Trial
Courts in the Exercise of their appellate jurisdiction over tax
collection
cases originally decided by the Metropolitan Trial Courts, Municipal
Trial
Courts and Municipal Circuit Trial Courts, in their respective
jurisdiction.cralaw:red
The Court
shall have
the power to administer oaths, receive evidence, summon witnesses by
subpoena
duces tecum, subject in all respects to the same restrictions and
qualifications
as applied in judicial proceedings of a similar nature. The Court
shall,
in accordance with Rule seventy-one of the Rules
of Court, have the power to punish for contempt for the same
causes,
under the same procedure and with the same penalties provided therein.
Who May Appeal;
Mode of Appeal; Effect of Appeal. – Any party adversely affected
by
a decision, 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 or the Central Board
of Assessment Appeals or the Regional Trial Courts may file an appeal
with
the CTA within thirty (30) days after the receipt of such decision or
ruling
or after the expiration of the period fixed by law for action as
referred
to in Section 7(a)(2) herein.cralaw:red
Appeal shall be made
by filing a petition for review under a procedure analogous to that
provided
for under Rule 42 of the 1997
Rules of Civil Procedure with the CTA within thirty (30) days from
the receipt of the decision or ruling or in the case of inaction as
herein
provided, from the expiration of the period fixed by law to act
thereon.
A Division of the CTA shall hear the appeal: Provided, however, That
with
respect to decisions or rulings of the Central Board of Assessment
Appeals
and the Regional Trial Court in the exercise of its appellate
jurisdiction
appeal shall be made by filing a petition for review under a procedure
analogous to that provided for under rule 43 of the 1997
Rules of Civil Procedure with the CTA, which shall hear the case en
banc.cralaw:red
All other cases involving
rulings, orders or decisions filed with the CTA as provided for in
Section
7 shall be raffled to its Divisions. A party adversely affected by a
ruling,
order or decision of a Division of the CTA may file a motion for
reconsideration
of new trial before the same Division of the CTA within fifteen (15)
days
from notice thereof: Provide, however, That in criminal cases, the
general
rule applicable in regular Courts on matters of prosecution and appeal
shall likewise apply.cralaw:red
No appeal taken to
the CTA from the decision of the Commissioner of Internal Revenue or
the
Commissioner of Customs or the Regional Trial Court, provincial, city
or
municipal treasurer or the Secretary of Finance, the Secretary of Trade
and Industry and Secretary of Agriculture, as the case may be shall
suspend
the payment, levy, distraint, and/or sale of any property of the
taxpayer
for the satisfaction of his tax liability as provided by existing law:
Provided, however, That when in the opinion of the Court the collection
by the aforementioned government agencies may jeopardize the interest
of
the Government and/or the taxpayer the Court any stage of the
proceeding
may suspend the said collection and require the taxpayer either to
deposit
the amount claimed or to file a surety bond for not more than double
the
amount with the Court.cralaw:red
In criminal and collection
cases covered respectively by Section 7(b) and (c) of this Act, the
Government
may directly file the said cases with the CTA covering amounts within
its
exclusive and original jurisdiction.cralaw:red
Appeal to the
Court of Tax Appeals En Banc. – No civil proceeding involving
matter
arising under the National
Internal Revenue Code, the Tariff
and Customs Code or the Local
Government Code shall be maintained, except as herein provided,
until
and unless an appeal has been previously filed with the CTA and
disposed
of in accordance with the provisions of this Act.cralaw:red
A party adversely
affected by a resolution of a Division of the CTA on a motion for
reconsideration
or new trial, may file a petition for review with the CTA en banc.
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