Английская Википедия:Court of Tax Appeals
Шаблон:Short description Шаблон:Use mdy dates Шаблон:Infobox court
Шаблон:Politics of the Philippines The Court of Tax Appeals (Шаблон:Lang-fil[1]) 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
The Court of Tax Appeals was originally created by virtue of Republic Act No. 1125 Шаблон:Webarchive 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 (R.A. 9282) Шаблон:Webarchive 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) Шаблон:Webarchive 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."[2]
Current Justices
The Court of Appeals is currently composed of a Presiding Justice and Eight Associate Justices. Among the Incumbent members, Шаблон:Sortname is the longest-serving Associate Justice, With a tenure of Шаблон:Age in days days (Шаблон:Ayd) as of Шаблон:FULLDATE; the most recent justice to enter the court is Шаблон:Sortname, whose tenure started on Шаблон:Dts.
Dibisyon
| Role | First Division | Second Division | Third Division |
|---|---|---|---|
| Tagapangulo | R. Del Rosario Шаблон:Small |
M. Ringpis-Liban Шаблон:Small |
C. Manahan |
| Miyembro | Шаблон:Plainlist | Шаблон:Plainlist | Шаблон:Plainlist |
Court demographics
By law school
| Law School | Total Шаблон:Small |
Justices |
|---|---|---|
| UP | 5 Шаблон:Small |
Шаблон:Plainlist |
| ADMU | 1 Шаблон:Small |
Шаблон:Plainlist |
| UE | 1 Шаблон:Small) |
Шаблон:Plainlist |
| UST | 2 Шаблон:Small |
Шаблон:Plainlist |
By appointing President
| President | Total | Percentage | Justices |
|---|---|---|---|
| Duterte | 5 | Шаблон:Percentage | Шаблон:Plainlist |
| Aquino III | 2 | Шаблон:Percentage | Шаблон:Plainlist |
| Marcos, Jr. | 2 | Шаблон:Percentage | Шаблон:Plainlist |
By gender
| Gender | Total Шаблон:Small |
Justices |
|---|---|---|
| Male | 2 Шаблон:Small |
Шаблон:Plainlist |
| Female | 7 Шаблон:Small |
Шаблон:Plainlist |
By tenure
| Year | Total Retiring | Justices (Birthdate) |
|---|---|---|
| 2025 | 1 | R. Del Rosario (Presiding Justice) (October 6) |
| 2026 | 1 | C. Manahan (January 3) |
| 2027 | 2 | M. Ringpis-Liban (February 25) C. Ferrer-Flores (August 23) |
| 2034 | 1 | M. Modesto-San Pedro (August 21) |
| 2038 | 1 | L. Cui-David (April 1) |
| 2043 | 1 | J. Bacorro-Villena (March 9) |
| 2045 | 1 | M. Reyes-Fajardo (August 21) |
| 2048 | 1 | H. Angeles (July 23) |
Court of Tax Appeals Justices since June 11, 1954
The rule of seniority
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: Шаблон:Legend Шаблон:Legend
| No. | Senior Associate Justice | Year Appointed | Tenure |
|---|---|---|---|
| 1 | Шаблон:Sortname | July 1954 | 1954-1965 |
| 2 | Шаблон:Sortname* | August 1955 | 1965-1966* |
| 3 | Шаблон:Sortname | January 1966 | 1966-1976 |
| 4 | Шаблон:Sortname* | June 1976 | 1976-1980* |
| 5 | Шаблон:Sortname | June 1976 | 1980-1992 |
| 6 | Шаблон:Sortname | September 1992 | 1992-1996 |
| 7 | Шаблон:Sortname | 1996-2001 | |
| 8 | Шаблон:Sortname | April 1997 | 2001 |
| 9 | Шаблон:Sortname | October 1, 2001 | 2001-2022 |
| 10 | Шаблон:Sortname | October 5, 2004 | 2022–2023 |
| 11 | Шаблон:Sortname | May 29, 2013 | 2023–present |
See also
- Supreme Court of the Philippines
- Court of Appeals of the Philippines
- Sandiganbayan
- Philippines
- Political history of the Philippines
- Constitution of the Philippines
References
- 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) Шаблон:Webarchive
- Republic Act 9282, An Act Expanding the Jurisdiction Of the Court of Tax Appeals (CTA) Шаблон:Webarchive
- Republic Act 9503, An Act Enlarging The Organizational Structure of the Court of Tax Appeals (CTA) Шаблон:Webarchive
- Notes
External links
- Philippines: Gov.Ph: About the Philippines Шаблон:Webarchive – Justice category
- The Philippines Court of Tax Appeals – Official website
- List of CTA Justices Шаблон:Webarchive – List of Justices of the CTA
- Английская Википедия
- Страницы с неработающими файловыми ссылками
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- Courts in the Philippines
- Taxation in the Philippines
- Tax courts
- 1954 establishments in the Philippines
- Courts and tribunals established in 1954
- Страницы, где используется шаблон "Навигационная таблица/Телепорт"
- Страницы с телепортом
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