Court of Tax Appeals
| Court of Tax Appeals | |
|---|---|
| Hukuman ng Apelasyon sa Buwis Hukuman ng Pag-aapela sa Buwis | |
.svg) 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 the Judicial 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 | Maria Belem Ringpis-Liban |
| Since | December 17, 2025 |
| Lead position ends | February 25, 2027 |
| This article is part of a series on the |
| Politics of the Philippines |
|---|
 |
 Philippines portal |
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 Senator Miriam P. Defensor-Santiago Avenue (formerly Agham Road), Diliman, Quezon City in Metro Manila.
History
[edit]
The Court of Tax Appeals was originally created by virtue of Republic Act No. 1125[3] which was enacted on June 16, 1954, composed of three (3) Judges with Mariano B. Nable as the first Presiding Judge. With the passage of Republic Act Number 9282[4] 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
[edit]On June 12, 2008, Republic Act Number 9503 (R.A. 9503)[5] 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
[edit]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".[6]
Current Justices
[edit]The Court of Appeals is currently composed of a Presiding Justice and Eight Associate Justices. Among the Incumbent members, Jean Marie Bacorro-Villena is the longest-serving Associate Justice, With a tenure of 2558 days (7 years, 32 days) as of August 9, 2026; the most recent justice to enter the court is Paolo Teston, whose and Debbie Jean Centeno-Dijamco tenure started on July 27, 2026 and June 28, 2026, respectively.
| Rank | Office | Name of Justice Birthdate and age |
Appointment date | Appointing President | Retirement Date (70 years old)[7] |
Replacing |
|---|---|---|---|---|---|---|
| 1 | Maria Belen Ringpis-Liban February 25, 1957 Manila |
Presiding Justice | 17 December 2025 | Marcos Jr. | 25 February 2027[8] | Del Rosario |
| 2 | Jean Marie Bacorro-Villena March 19, 1973 Manaoag, Pangasinan |
Senor Associate Justice | 8 July 2019[8] | Duterte | 19 March 2043 | Bautista |
| 3 | Maria Rowena G. Modesto-San Pedro August 21, 1964 Makati City |
Associate Justice | 8 July 2019[8] | Duterte | 21 August 2034 | Bautista |
| 4 | Marian Ivy F. Reyes-Fajardo March 6, 1975 Cagayan de Oro |
Associate Justice | 20 May 2021[9] | Duterte | 6 March 2045 | Mindaro-Grulla |
| 5 | Lanee S. Cui-David April 1, 1964 Manila |
Associate Justice | 20 May 2021[10] | Duterte | 1 April 2034 | Mindaro-Grulla |
| 6 | Corazon Ferrer-Flores August 22, 1957 Manila |
Associate Justice | 11 October 2022[11] | Marcos Jr. | 22 August 2027 | Castañeda Jr. |
| 7 | Henry S. Angeles July 23, 1978 Manila |
Associate Justice | 26 September 2023 | Marcos Jr. | 23 July 2048 | Piñera-Uy |
| 8 | Paolo Teston April 19, 1974 |
Associate Justice | Jul 27, 2026 | Marcos Jr. | Apr 19, 2044 | Manahan |
| 9 | Debbie Jean Centeno-Dijamco September 3, 1975 |
Associate Justice | July 29, 2026 | Marcos Jr. | September 3, 1975 | Ringpis-Liban |
Divisions
[edit]| Role | First Division | Second Division | Third Division |
|---|---|---|---|
| Chairperson | M. Ringpis-Liban Presiding Justice |
J. Bacorro-Villena Senior Associate Justice |
M. Modesto-San Pedro |
| Members |
Court demographics
[edit]By law school
[edit]| Law School | Total (Percentage) | Justices |
|---|---|---|
| UP | 2 (22.22%) |
|
| ADMU | 1 (11.11%) |
|
| UE | 1 (11.11%) |
|
| UST | 1 (11.11%) |
|
| AUSL | 2 (22.22%) |
|
| Vacant | 1 Associate Justice vice Maria Belem Ringpis-Liban Associate Justice vice Catherine T. Manahan | 22.22% |
By appointing President
[edit]| President | Total | Percentage | Justices |
|---|---|---|---|
| Duterte | 5 | 44.44% |
|
| Aquino III | 1 | 11.11% | M. Ringpis-Liban Presiding Justice |
| Marcos Jr. | 2 | 22.22% |
|
| Vacant | 2 AJ vice Maria Belem Ringpis Liban AJ vice Catherine T. Manhattan | 22.22%--> |
By gender
[edit]| Gender | Total (Percentage) | Jusices |
|---|---|---|
| Male | 1 (11.11%) |
|
| Female | 6 (77.78%) |
|
| Vacant | 2 | 22.22% |
By tenure
[edit]| Year | Total Retiring | Justices |
|---|---|---|
| 2027 | 2 |
|
| 2034 | 1 |
|
| 2038 | 1 |
|
| 2043 | 1 |
Senior Associate Justice |
| 2045 | 1 |
|
| 2048 | 1 |
|
Court of Tax Appeals Justices since June 11, 1954
[edit]Presiding Judges and Justices
[edit]Presiding Judges
[edit]| No. | Presiding Judge | Date of Appointment | Appointing President | Replacing | End of Term | Time in office |
|---|---|---|---|---|---|---|
| Presiding Judge | ||||||
| 1 | Mariano Nable | June 18, 1954 | Magsaysay | First | January 10, 1965 | 10 years, 206 days |
| 2 | Teofilo Reyes Jr. | May 4, 1965 | Macapagal | Nable | January 26, 1966 | 267 days |
| 3 | Roman Umali | May 23, 1966 | Marcos Sr. | T. Reyes Jr. | January 17, 1976 | 9 years, 239 days |
| 4 | Amante Filler | June 21, 1980 | Marcos Sr. | Umali | November 11, 1990 | 19 years, 143 days |
| 5 | Alex Reyes Jr. | November 21, 1990 | Aquino | Filler | November 24, 1991 | 1 year, 3 days |
| 6 | Ernesto Acosta | March 13, 1992 | Aquino | A. Reyes Jr. | April 26, 2004 | 12 years, 44 days |
Presiding Justices
[edit]| No. | Presiding Justice | Date of Appointment | Appointed by | Replacing | End of Term | Time in office |
|---|---|---|---|---|---|---|
| 1 | Ernesto Acosta | April 26, 2004 | Macapagal-Arroyo | Himself as Presiding Judge | December 21, 2012 | 8 years, 239 days |
| 2 | Roman Del Rosario | March 13, 2013 | Aquino III | E. Acosta | October 6, 2025 | 12 years, 207 days |
| 3 | Maria Belen Ringpis-Liban | December 17, 2025 | Marcos Jr. | del Rosario | Incumbent | 235 days |
Timeline of Presiding Judges and Justices
[edit]
Associate Judges and Justices
[edit]| Associate Judge | |||||||
|---|---|---|---|---|---|---|---|
| No. | Justice | Date of appointment | Most recent office held prior to appointment |
Appointed By | Succeeded | Term Ended | Time in office |
| 1 | Augusto Luciano | June 16, 1954 | Assistant Solicitor, OSG | (new seat) | Magsaysay | January 10, 1965 | 10 years, 208 days |
| 2 | Roman Umali | August 27, 1955 | Chief Counsel of the Bureau of Internal Revenue (BIR) | (new seat) | Magsaysay | May 29, 1966 | 10 years, 275 days |
| 3 | Alejandro Alfurong | June 18, 1965 | Chief of the Law Division (Legal Department) of the Bureau of Internal Revenue | Luciano | Macapagal | January 17, 1966 | 213 days |
| 4 | Estanislao Alvarez | January 18, 1966 | Chief of the Management and Planning Department of the Bureau of Internal Revenue | Alfurong | Marcos | January 26, 1976 | 10 years, 8 days |
| 5 | Ramon Avanceña | May 29, 1966 | Assistant Solicitor General, Office of the Solicitor General | Umali | Marcos | January 26, 1976 | 9 years, 253 days |
| 6 | Amante Filler | June 30, 1976 | Clerk of Court, CTA | Alvarez | Marcos | June 27, 1980 | 3 years, 363 days |
| 7 | Constante Roaquin | June 30, 1976 | Chief Legal Officer and Technical Assistant to the Presiding Judge | Avanceña | Marcos | May 25, 1992 | 15 years, 330 days |
| 8 | Alex Reyes Jr. | June 27, 1980 | Chief Tax Adviser and Special Assistant to the Secretary of Finance (DOF) | Filler | Marcos | November 21, 1990 | 10 years, 147 days |
| 9 | Ernesto Acosta | April 16, 1991 | Vice-President - Legal at the Finasia Investment & Finance Corporation | Reyes | Aquino | March 13, 1992 | 332 days |
| 10 | Manuel Gruba | September 17, 1992 | Senior Revenue Executive Assistant I | Acosta | Ramos | June 25, 1996 | 3 years, 282 days |
| 11 | Ramon De Veyra | September 17, 1992 | Chief Legal Officer and Senior Executive Legal Officer, BIR | Roaquin | Ramos | February 26, 2001 | 8 years, 162 days |
| 12 | Amancio Saga | April 21, 1997 | Regional Director IV, BIR | Gruba | Ramos | April 16, 2001 | 4 years, 360 days |
| 13 | Juanito Castañeda Jr. | October 1, 2001 | Office of the State Prosecutor, Department of Justice | De Veyra | Macapagal-Arroyo | June 24, 2022 | 20 years, 265 days |
| 14 | Lovell Bautista | January 3, 2003 | Private Lawyer | Saga | Macapagal-Arroyo | August 14, 2018 | 15 years, 223 days |
| 15 | Erlida Piñera-Uy | October 5, 2004 | Presiding Judge of the Regional Trial Court (RTC), Branch 162, Pasig City (1999-2004) | (new seat) | Macapagal-Arroyo | May 28, 2023 | 18 years, 235 days |
| 16 | Olga Palanca-Enriquez | October 29, 2004 | Presiding Judge of the Regional Trial Court (RTC), Branch 273, Marikina City (1995-2004) | (new seat) | Macapagal-Arroyo | December 14, 2012 | 8 years, 46 days |
| 17 | Cesar Casanova | November 3, 2004 | Presiding Judge of the Regional Trial Court (RTC), Branch 83, Malolos, Bulacan (1995-2004) | (new seat) | Macapagal-Arroyo | September 9, 2018 | 13 years, 310 days |
| 18 | Esperanza Fabon-Victorino | November 27, 2009 | Presiding Judge of the Regional Trial Court (RTC), Branch 157, Pasig City (1997-2009) | (new seat) | Macapagal-Arroyo | August 3, 2020 | 10 years, 250 days |
| 19 | Cielito Mindaro-Grulla | November 27, 2009 | Executive Judge and Presiding Judge of the Regional Trial Court (RTC), Branch 29, Manila | (new seat) | Macapagal-Arroyo | June 17, 2020 | 10 years, 203 days |
| 20 | Amelia Cotangco-Manalastas | Executive Judge of the Pasig City Regional Trial Court Branch 268 (1994-2009) | December 15, 2009 | (new seat) | Macapagal-Arroyo | September 11, 2016 | 6 years, 271 days |
| 21 | Maria Belen Ringpis-Liban | May 29, 2013 | Presiding Judge of the Regional Trial Court (RTC), Branch 85, Malolos, Bulacan (1996-2013) | Palanca-Enriquez | Aquino III | December 17, 2025 | 12 years, 202 days |
| 22 | Catherine Triumfante- Manahan | December 6, 2016 | Chief Legislative Officer to the Office of the Senate President, Senator Aquilino "Koko" Pimentel III | Cotangco-Manalasatas | Duterte | January 2, 2026 | 9 years, 28 days |
| 23 | Jean Marie Bacorro-Villena | July 8, 2018 | Presiding Judge of the Regional Trial Court (RTC), Branch 28, Manila (2012-2020) | Bautista | Duterte | incumbent | 8 years, 33 days |
| 24 | Maria Rowena Modesto-San Pedro | July 11, 2019 | Presiding Judge of the Regional Trial Court (RTC), Branch 158, Pasig City (2007-2018) | Casanova | Duterte | incumbent | 8 years, 29 days |
| 25 | Marian Ivy Reyes-Fajardo | May 20, 2021 | Duterte | Private Lawyer | Mindaro-Grulla | incumbent | 5 years, 81 days |
| 26 | Lanee S. Cui David | November 24, 2021 | Deputy Commissioner of the Bureau of Internal Revenue (2016-2021) | Fabon-Victorino | Duterte | incumbent | 4 years, 258 days |
| 27 | Corazon Ferrer-Flores | October 11, 2022 | Deputy Clerk of Court and Chief of the Fiscal Management and Budget Office (FMBO), Supreme Court (2016-2022) | Castañeda Jr. | Marcos Jr. | incumbent | 3 years, 302 days |
| 28 | Henry Angeles | September 26, 2023 | Assistant Solicitor General, OSG (2016-2023) | Piñera-Uy | Marcos Jr. | present | 2 years, 317 days |
Timeline of Justices
[edit]
Note: The blue vertical line denotes "today" (August 9, 2026).
Bar Key:Timeline Judges and Justices of the Court of Tax Appeals (since 1954)
[edit]Members of the Nable Court
[edit]
Members of the T. Reyes Court (1965–1966)
[edit]
Members of the Umali Court (1966–1976)
[edit]
Members of the Filler Court (1980–1990)
[edit]
Members of the A. Reyes Court (1990–1991)
[edit]
Members of the Acosta Court (1992–2012)
[edit]
Members of the Del Rosario Court (2013-2025)
[edit]
Note: Ang Blue the vertical blue line Denotes "now" (9 August 2026).
Bar Key:Members of the Ringpis-Liban Court (2025-Present)
[edit]
Note: The Blue the vertical blue line Denotes "now" (9 August 2026).
Bar Key:The rule of seniority
[edit]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:
| No. | Senior Associate Justice | Date Appointed | Tenure |
|---|---|---|---|
| 1 | Augusto Luciano | Jun 1954 | Jun 1954–Mar 1965 |
| 2 | Roman Umali* | Aug 1955 | Mar 1965–May 1966* |
| 3 | Estanislao Alvarez | Jan 1966 | May 1966–Jan 1976 |
| 4 | Amante Filler* | Jun 1976 | Jan 1976–Jun 1980* |
| 5 | Constante Roaquin | Jun 1976 | Jun 1980–May 1992 |
| 6 | Manuel Gruba | Sep 17, 1992 | Sep 17, 1992–Jun 25, 1996 |
| 7 | Ramon De Veyra | Sep 17, 1992 | Jun 25, 1996–Feb 2001 |
| 8 | Amacio Saga | Apr 1997 | Feb 2001–Apr 2001 |
| 9 | Juanito Castañeda Jr. | Oct 1, 2001 | Oct 1, 2001–Jun 24, 2022 |
| 10 | Erlinda Piñera-Uy | Oct 5, 2004 | Jun 24, 2022–May 28, 2023 |
| 11 | Maria Belen Ringpis-Liban* | May 17, 2013 | May 28, 2023–Dec 17, 2025 |
| 12 | Catherine Manahan | Dec 6, 2016 | Dec 17, 2025–Jan 2, 2026 |
| 13 | Jean Marie Bacorro-Villena | Jul 8, 2019 | Jan 2, 2026–present |
See also
[edit]References
[edit]- 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 the Wayback Machine
- Republic Act 9282, An Act Expanding the Jurisdiction Of the Court of Tax Appeals (CTA) Archived June 21, 2019, at the Wayback Machine
- Republic Act 9503, An Act Enlarging The Organizational Structure of the Court of Tax Appeals (CTA) Archived June 21, 2019, at the Wayback Machine
Notes
[edit]Sources
[edit]- ↑ Aika Rey (January 8, 2020). "Where will the money go?". Rappler. Retrieved May 29, 2020.
- ↑ 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 September 30, 2020.
- ↑ "Republic Act No. 1125". Archived from the original on June 21, 2019. Retrieved January 16, 2026.
- ↑ "Republic Act No. 9282". Archived from the original on June 21, 2019. Retrieved January 16, 2026.
- ↑ "Republic Act No. 9503". Archived from the original on June 21, 2019. Retrieved January 16, 2026.
- ↑ "Inquirer.net, Arroyo signs law expanding Court of Tax Appeals". Archived from the original on June 13, 2008. Retrieved June 12, 2008.
- ↑ "Article VIII, Sec. 11 of the Constitution of the Philippines". Archived from the original on January 5, 2019. Retrieved August 6, 2021.
- 1 2 3 Cabato, Luisa. "New Court of Tax Appeals presiding justice named". newsinfo.inquirer.net. Retrieved December 17, 2025.
- ↑ "Duterte appoints CA, CTA justices". Retrieved November 14, 2023 – via PressReader.
- ↑ Ranada, Pia (January 21, 2022). "Duterte appoints Malacañang official, ex-Napoles lawyer as CA, CTA justices". RAPPLER. Retrieved November 14, 2023.
- ↑ Bolledo, Jairo (October 20, 2022). "Marcos appoints 2 justices in Court of Appeals, 1 for Court of Tax Appeals". RAPPLER. Retrieved November 14, 2023.
External links
[edit]
- Philippines: Gov.Ph: About the Philippines Archived December 24, 2006, at the Wayback Machine – Justice category
- The Philippines Court of Tax Appeals – Official website
- List of CTA Justices Archived February 8, 2007, at the Wayback Machine – List of Justices of the CTA
