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Trunk line: 8920-2303/8920-3909/8920-4239/8920-4249

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The Presiding Justice


Hon. Roman G. Del Rosario was appointed on March 13, 2013 as the Presiding Justice of the Court of Tax Appeals. As Presiding Justice, he presides over the proceedings of the CTA En Banc and serves as Chairperson of the CTA First Division. Read more...

Creation, Elevation and Expansion


The Court of Tax Appeals (CTA) was created on June 16, 1954, through the enactment of Republic Act No. 1125 (R.A. 1125). Considering its limited jurisdiction then, it had only three (3) Judges, which at present is equivalent to one (1) Division.

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. The composition of the Court increased to six (6) Justices with one (1) Presiding Justice and five (5) Associate Justices.

It shall sit En Banc, or in two (2) Divisions with three (3) Justices each. 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.

However, Republic Act Number 9503 was enacted on June 12, 2008 and took effect on July 5, 2008. This further enlarged the organizational structure of the CTA by creating a Third Division and providing for three (3) additional Justices. Hence, the CTA is now composed of one (1) Presiding Justice and eight (8) Associate Justices. The CTA may sit en banc or in three (3) divisions with each division consisting of three (3) Justices. The CTA, as one of the Courts comprising the Philippine Judiciary, is under the supervision of the Supreme Court.

Expanded Jurisdiction


Through the enactment of Republic Act No. 9282, the jurisdiction of the CTA has been expanded to include not only civil tax cases but also cases that are criminal in nature, as well as local tax cases, property taxes and final collection of taxes.

Pursuant to the provisions of Republic Act No. 1125 and other laws prior to R.A. 9282, the Court of Tax Appeals retains exclusive appellate jurisdiction to review by appeal, the following:

  1. Decisions of the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties imposed in relation thereto, or other matters arising under the National Internal Revenue Code or other law or part of law administered by the Bureau of Internal Revenue;

  2. 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 imposed in relation thereto; or other matters arising under the Customs Law or other law or part of law administered by the Bureau of Customs [Rep. Act. No. 1125, (1954), Sec. 7];

  3. In automatic review cases where such decisions of the Commission of Customs favorable to the taxpayer is elevated to the Secretary of Finance (Sec. 2315, TCC); and

  4. Decisions of the Secretary of Trade and Industry, in the case of non-agricultural product, commodity or article, or the Secretary of Agriculture, in the case of agricultural product, commodity or article, in connection with the imposition of the Anti-Dumping Duty, Countervailing and Safeguard Duty [Republic Act Nos. 8751 and 8752, (1999) Sec. 301 (a) and (p), and Republic Act 8800].

Under Republic Act Number 9282, the CTA's original appellate jurisdiction was expanded to include the following:

  1. Criminal cases involving violations of the National Internal Revenue Code and the Tariff and Customs Code;

  2. Decisions of the Regional Trial Courts (RTC) in local tax cases;

  3. Decisions of the Central Board of Assessment Appeals (CBAA) in cases involving the assessment and taxation of real property; and

  4. Collection of internal revenue taxes and customs duties the assessment of which have already become final.


Recent Decisions


Case 7457Jan 19,2021
Case EB 2198Jan 15,2021
Case 9904Jan 15,2021
Case EB 2116Jan 14,2021
Case EB 2149Jan 14,2021
Case EB 2104Jan 13,2021
COMMISSIONER OF INTERNAL REVENUE v. MA. CARMELA LOCSIN, NERISSA LORIA, KRISTA CAMILLE LOZADA, MARIA ISABELITA LOZANO, HEIDEE LOZARI, MARIA CRISELDA LUMBA, LEAH JEAN LUNA, MA SOLITA MABAQUIAO, MARIANNE MACABINGKIL, EMERLINDA MACALINTAL, GEOVANA MACEDA-PAPA, RITCHELLE ANN MADRIGAL, MARIA ANGELA MALIHAN, MAUREEN MAMAYSON, IMELDA MAMPUSTI, MA. THERESA MANAHAN, MA. ROWENA MANALANSAN, NEMROD MANALO, BUENA MARIE MANANSALA, ELNORA MANGAMPAT, JOELITO MANIGO, MADELINA MANRIQUE, MARIROSE MAPUA, ROSELYN MARANTAL, LIZA MARASIGAN, MARITESS MARCELINO, RUZETTE MARIANO, VICTORIA FE MARIANO, GIRARD PACIFICO MARIN, MA. ISABEL MARTIN, ELOISE VALERIE MARTINEZ, BALBINA GRACE MATULLANO, MA LYN THERESA MEDINA, JOSELITO MENDEZ, RACHEL MENDINUETO, TERESA MENDOZA, VIVIAN MENESES, KATHRINA MILLAN, MARICHU MILWARD, ALVIN MORALES, ALLISON GRACE MIRAVITE, MARIE JESSAMINE MITRA, MODESTO MODESTO, CAREN JOY MONGCUPA, MICHAEL JOHN MONREAL, JEMELLEE MONZUELA, SARAH MEI MORA, JACKIE MORENO, WESAM MOSTADI, EDGARDO NACPIL, ALDALYN NADA ?BERE, GILDA NANQUIL, SOCORRO NARVASA, LAARNI NASI, JENNIFER NAVARRO, MA. AGNES NAVERA, SUZANNE NAZAL, BELEN KIM NGWE, MARIA OLIVA NUESTRO, MA. CARMEN NU?EZ, LAWRENCE OBIAS, MAY OBLEFIAS, ATHENA OCAMPO, LAURA OCAMPO, JOSEPH OCHOADA, MARJORIE OLIVER, RONALD MARK OMANA, CAROL ONCHANGCO, DINO TANTE ORDONEZ, MARIA CYNTHIA ORENDAIN, JOSEPHINE ORENSE, CHRISTINA ORQUIOLA, MARIA ROSA ORTEGA,LEA MARIA ORTIZ, CECILLE PACHECO, MADELYN PACLIBAR, RUPERTO PADILLA, RINO PAEZ, MARIA TERESA PAGKALINAWAN, ZENAIDA PANGAN, CORAZON PANGANIBAN, AILEEN PANGILINAN, MA. VIRGINIA PANIS, SOCORRO PANIS, MELISSA PASCUA, PIA ANGELICA PASCUAL, WILHELMINA PAZ, SANTIAGO RAYMOND PE-AGUIRRE, MA. AGNES PEDRO, MICHELLE PENALOSA, CECILIA PERALTA, PAULITA PEREZ DE TAGLE, ROSLYN PEREZ, DONABELLE PINEDA, MA ELOISA PINEDA, MITZI GAY PIOL, DARIO PONCIANO, LILIBETH POOT, MARIO ANTONIO PORTUGAL, GRACE POTENTE, ELENITA PURA
Case EB 2178Jan 13,2021
Case AC-231Jan 13,2021
Case EB 2088Jan 12,2021
Case 9082Jan 12,2021
Case 9670Jan 11,2021
Case 9915Jan 11,2021
Case 9556Jan 11,2021
Case 9810Jan 11,2021
Case EB 2129Jan 08,2021
Case EB 2188Jan 08,2021
Case 9906Jan 08,2021
Case EB 2157Jan 07,2021
Case 9121Jan 07,2021
Case EB 2069Jan 06,2021

Recently Raffled Cases

Notice to the Public
Jan 18,2021
Jan 11,2021
Jan 04,2021
Dec 21,2020
Dec 14,2020