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.

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
Appeals fromRegional 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 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 jurisdictionEdit

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 expansionEdit

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 justicesEdit

The Court of Tax Appeals consists of a Presiding justice and eight associate justices. Among the current members of the Court, Erlinda Piñera-Uy is the longest-serving justice, with a tenure of 6,519 days (17 years, 310 days) as of August 11, 2022; the most recent justice to enter the court is Lanee S . Cui-David, whose tenure began on November 28, 2021.

Justice LaW School Birthdate Position Appointing President Date of Appointment
Length of service
Date of Retirement (70 years old)[4] Replacing
Roman Del Rosario University of the Philippines (1955-10-06) October 6, 1955 (age 66)
Roman Garcia Del Rosario
Presiding Justice Aquino March 13, 2013
(9 years, 151 days)
October 6, 2025 Acosta
Erlinda Piñera-Uy San Beda University (1953-05-28) May 28, 1953 (age 69)
Erlinda Piñera
Senior Associate Justice Macapagal Arroyo October 5, 2004
(17 years, 310 days)
May 28, 2023 Newy created seat
Maria Belen Ringpis-Liban University of the Philippines (1957-02-25) February 25, 1957 (age 65)
Maria Belen Ringpis
Associate Justice Aquino May 29, 2013
(9 years, 74 days)
February 25, 2027 Palanca-Enriquez
Catherine Triumfante-Manahan University of the Philippines (1956-01-02) January 2, 1956 (age 66)
Catherine Triumfante
Duterte December 6, 2016
(5 years, 248 days)
January 2, 2026 Cotangco-Manalastas
Jean Marie Bacorro-Villena University of the Philippines March 19, 1973 (1973-03-19) (age 49)
Jen Marie Alcantara Bacorro
July 12, 2019
(3 years, 30 days)
March 19, 2043 Bautista
Maria Rowena Modesto-San Pedro University of the Philippines (1964-08-21) August 21, 1964 (age 57)
Maria Rowena G. Modesto
July 12, 2019
(3 years, 30 days)
August 21, 2034 Casanova
Marian Ivy Reyes-Fajardo Ateneo de Manila University (1975-08-21) August 21, 1975 (age 46)
Marian Ivy Ferrer Reyes
August 27, 2021
(349 days)
August 21, 2045 Mindaro-Grulla
Lanee Cui-David University of the East (1968-04-01) April 1, 1968 (age 54)
Lanee Sosing Cui
November 24, 2021
(260 days)
April 1, 2038 Fabon-Victorino
TBA Marcos, Jr, Castañeda Jr.

Shortlist of NomineesEdit


First Division Second Division Third Division
Chairperson R. Del Rosario Chairperson E. Piñera-Uy Chairperson M. Ringpis-Liban
    • C. Manahan
    • M. Reyes-Fajardo
    • J. Bacorro-Villena
    • L. Cui-David
    • M. Modesto-San Pedro
    • L. Cui-David (acting)

Court demographicsEdit

By law schoolEdit

Law School Total % Justices
University of the Philippines 5 66.67%
J. Bacorro-Viliena
R. Del Rosario
M. Ringpis-Liban
C. Manahan
M. Modesto-San Pedro
Ateneo de Manila University 1 11.11% M. Reyes-Fajardo
San Beda University 1 11.11% E. Piñera-Uy
University of the East 1 11.11% L. Cui-David

By appointing PresidentEdit

President Total Percentage Justices
Duterte 5 55.56% L. Cui-David
C. Manahan
M. Modesto-San Pedro
J. Bacorro-Villena
M. Reyes-Fajardo
Aquino III 2 22.2% R. Del Rosario
M. Ringpis-Liban
Macapagal–Arroyo 1 11.11% E. Piñera-Uy

By genderEdit

Gender Total Percentage Justices
Male 1 11.111% R. Del Rosario
Female 7 77.78% J. Bacorro-Villena
C. Manahan
L. Cui-David
M. Modesto-San Pedro
E. Piñera-Uy
M. Reyes-Fajardo
M. Ringpis-Liban
Vacant 1 11.11%

By tenureEdit

Year Total Retiring Justices
2023 1 E. Piñera-Uy
2025 1 R. Del Rosario (Presiding Justice)
2026 1 C. Manahan
2027 1 M. Ringpis-Liban
2034 1 M. Modesto-San Pedro
2038 1 L. Cui-David
2043 1 J. Bacorro-Villena
2045 1 M. Reyes-Fajardo

Court of Tax Appeals Justices since June 11, 1954Edit

Number Name of
Court of Tax Appeals
Judges and Justices
Position Date of appointment Date of retirement Replacing Appointer Presiding Judge/Justice
1 Mariano Nable Presiding Judge June 1954 January 1965 Newly created seat Ramon Magsaysay First Presiding Judge
2 Augusto Luciano Associate Judge July 1954 March 1965 Mariano Nable
3 Roman Umali August 1955 May 1966
2 Teofilo Reyes Jr. Presiding Judge May 1965 January 1966 Mariano Nable Diosdado Macapagal Himself
4 Alejandro Alfurong Associate Judge June 1965 January 1966 Augusto Luciano Teofilo Reyes Jr.
5 Estanislao Alvarez Associate Judge January 1966 January 1976 Alejandro Alfurong Ferdinand Marcos Roman Umali (acting)
6 Roman Umali Presiding Judge May 1966 January 1976 Teofilo Reyes Jr. Himself
7 Ramon Avanceña Associate Judge May 1966 January 1976 Roman Umali Roman Umali
8 Amante Filler June 1976 June 1980 Estanislao Alvarez None
9 Constante C. Roaquin May 1992 Ramon Avanceña
3 Amante Filler Presiding Judge June 1980 November 1990 Ramon Avanceña Himself
10 Alex Reyes Associate Judge June 1980 November 1990 Amante Filler Himself
4 Presiding Judge November 1990 November 1991 Corazon Aquino Himself
11 Ernesto Acosta Associate Judge April 1991 March 1992 Alex Reyes Alex Reyes
5 Presiding Judge March 1992 April 28, 2004
1 Presiding Justice April 28, 2004 December 21, 2012 Himself
12 Manuel Gruba Associate Judge September 1992 June 1996 Ernesto Acosta Fidel V. Ramos Ernesto Acosta
13 Ramon De Veyra September 1992 February 2001 Constante C. Roaquin
14 Amancio Saga April 1997 April 2001 Manuel Gruba
15 Juanito Castañeda Jr. October 1, 2001 June 24, 2022 [α] Ramon De Veyra Gloria Macapagal Arroyo
Associate Justice
16 Lovell Bautista Associate Judge January 20, 2003 August 14, 2018 [β] Amancio Saga
Associate Justice
17 Erlinda Piñera-Uy October 5, 2004 incumbent Newly created seat
18 Olga Palanca-Enriquez October 29, 2004 December 14, 2012
19 Caesar Casanova November 3, 2004 September 9, 2018
20 Cielito Mindaro-Grulla November 27, 2009 June 17, 2020
21 Esperanza Fabon-Victoriano August 3, 2020
22 Amelia Cotangco-Manalastas December 15, 2009 September 11, 2016
2 Roman Del Rosario Presiding Justice March 13, 2013 incumbent Ernesto Acosta Benigno Aquino III Himself
23 Maria Belen Ringpis-Liban Associate Justice May 29, 2013 incumbent Olga Palanca-Enriquez Roman Del Rosario
24 Catherine Triumfante-Manahan December 6, 2016 incumbent Amelia Cotangco-Manalastas Rodrigo Duterte
25 Jean Marie Bacorro-Villena July 12, 2019 incumbent Lovell Bautista
26 Maria Rowena Modesto-San Pedro July 12, 2019 incumbent Caesar Casanova
27 Marian Ivy Reyes-Fajardo August 27, 2021 incumbent Cielito Mindaro-Grulla
28 Lanee Cui-David November 24, 2021 incumbent Esperanza Fabon-Victoriano

The rule of seniorityEdit

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:

* Appointed as CTA Presiding Justice
No. Senior Associate Justice Year Appointed Tenure
1 Augusto Luciano 1955 1955-1965
2 Roman Umali* 1965-1966*
3 Estanislao Alvarez 1966 1966-1976
Post vacant all incumbents retired on January 1966
4 Amante Filler 1976 1976-1980
5 Constante Roaquin 1976 1980-1992
Post vacant (all incumbent Associate Judges retired or resigned.).
6 Manuel Gruba 1992 1992-1996
7 Ramon De Veyra 1996-2001
8 Amacio Saga 1997 2001
Post vacant (all incumbent Associate Judges retired).
9 Juanito Castañeda Jr. 2001 2001-2022
10 Erlinda Piñera-Uy 2004 2022-present

See alsoEdit


  • 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)
  • Republic Act 9282, An Act Expanding the Jurisdiction Of the Court of Tax Appeals (CTA)
  • Republic Act 9503, An Act Enlarging The Organizational Structure of the Court of Tax Appeals (CTA)
  1. ^ Aika Rey (January 8, 2020). "Where will the money go?". Rappler. Retrieved May 29, 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 September 30, 2020.
  3. ^ ", Arroyo signs law expanding Court of Tax Appeals". Archived from the original on June 13, 2008. Retrieved June 12, 2008.
  4. ^ "Article VIII, Sec. 11 of the Constitution of the Philippines". Retrieved August 6, 2021.

External linksEdit

  • 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
  1. ^ elevated to Associate Justice on April 28, 2004
  2. ^ elevated to Associate Justice on April 28, 2004