QuestionsQuestions (Republic Act No. 3457)
RA No. 3457 amends Section 1 of Republic Act No. 1125, which is the law creating the Court of Tax Appeals.
It consists of a Presiding Judge and two Associate Judges.
They are appointed by the President, with the consent of the Commission on Appointments.
The Presiding Judge shall be so designated in the commission issued to him by the President.
Precedence is according to the date of their commissions.
The Presiding Judge receives ₱18,000 per annum, while each Associate Judge receives ₱17,000 per annum.
The Presiding Judge must have the same qualifications, rank, category, and privileges as the Presiding Judge of the Court of Industrial Relations.
Each Associate Judge must have the same qualifications, rank, category, and privileges as a member of the Court of Industrial Relations.
They are appointed during good behavior until they reach age 70, become incapacitated to discharge duties, or are sooner removed for the same cause and in the same manner as provided by law for appellate-rank judiciary.
It takes effect as of January 1, 1962.
Yes. It appropriates ₱12,000 or so much as may be necessary from unappropriated funds in the National Treasury to carry out the Act for fiscal years 1961 to 1962.
Thereafter, the amount necessary shall be included in the annual General Appropriations Acts.
It makes the President’s appointment of the Court of Tax Appeals judges subject to confirmation/consent by the Commission on Appointments.
It implies that the judges of the Court of Tax Appeals are granted comparable qualifications, rank, category, and privileges to those in the Court of Industrial Relations.