The Court of Tax Appeals
An exterior view of the Court of Tax Appeals building in Quezon City.
Photo by Supreme Court Public Information Office
The Court of Tax Appeals (CTA) was created on June 16, 1954, through the enactment of Republic Act No. 1125. Its jurisdiction and composition have been increased with the passage of several legislations. With the enactment of Republic Act No. 9282 on April 23, 2004, the CTA became an appellate Court, equal in rank to the Court of Appeals. The composition of the Court increased to six Justices with one Presiding Justice and five Associate Justices.
No. 9503, which took effect on July 5, 2008, further expanded the organizational structure of the CTA. 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.
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.
Website: http://cta.judiciary.gov.ph/