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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 10112Oct 13,2021
Case 10011Oct 06,2021
Case 10044Oct 06,2021
Case 8985Sep 30,2021
Case 9629Sep 30,2021
Case 9867Sep 30,2021
Case EB CRIM-078Sep 29,2021
Case 10133Sep 28,2021
Case EB 2223Sep 23,2021
Case EB 2167Sep 23,2021
Case EB 2262Sep 23,2021
Case 9779Sep 23,2021
Case 10000Sep 22,2021
Case AC-226Sep 22,2021
Case 9679Sep 21,2021
Case EB 2187Sep 21,2021
Case 9740Sep 17,2021
Case 9512Sep 16,2021
Case EB 2203Sep 15,2021
Case EB 2323Aug 02,2021

Recently Raffled Cases

Notice to the Public
Oct 04,2021
Sep 22,2021
Sep 15,2021

Downloads


EN BANC RESOLUTION NO.7-2021 (Requirements regarding Compromise Agreement)
EN BANC RESOLUTION NO. 5-2021
EN BANC RESOLUTION NO. 4-2021 (Pleadings, Motions and Other Court Submissions Filed by Email)
EN BANC RESOLUTION NO. 2-2021 (Guidelines on Implementation of the Efficient Use of Paper Rule issued by the Supreme Court)
EN BANC RESOLUTION NO. 1-2021 (Uniform Guidelines in Resolving Motions and other Incidents)
EN BANC RESOLUTION NO.9-2020 (Amendatory Provisions of the 2019 Amendments to the 1997 Rules of Civil Procedure be adopted in the CTA)
EN BANC RESOLUTION NO. 3-2020 (Guidelines for Court of Tax Appeals Hearings via Video Conference)
EN BANC RESOLUTION NO. 02-2015 (Limiting the meaning of the "amount claimed" found in Sec. 11 of RA 1125 to the principal amount of the Deficiency Taxes only)
EN BANC RESOLUTION NO.15-2013 (Amending Section 2(a), CTA Circular No. 01-2013 [Guidelines Implementing the Judicial Affidavit Rule (JAR)])
A.M. No. 11-1-5-SC-PHILJA (Re: Interim guidelines for Implementing Mediation in the Court of Tax Appeals)
GUIDELINES IMPLEMENTING THE JUDICIAL -AFFIDAVIT RULE (JAR), Administrative Matter No. 12-8-8-SC, IN THE COURT OF TAX APPEALS (CTA).
EN BANC RESOLUTION NO. 08-2013 (Mode of Marking Documentary Evidence)
EN BANC RESOLUTION NO. 08-2016 (Submission of Documents in Evidence in Soft Copies)
REVISED RULES OF THE COURT OF TAX APPEALS (A.M. No. 05-11-07-CTA)
EN BANC RESOLUTION NO. 1-2018 (Re: Mediation Fees and Mediator's Fees for the Implementation of Mediation in the Court of Tax Appeals
Administrative Circular No. 02-2018 (REORGANIZING THE THREE(3)DIVISIONS OF THE COURT)