Question & AnswerQ&A (Republic Act No. 9282)
The Court of Tax Appeals (CTA) is elevated to the level of a collegiate court with the same rank as the Court of Appeals, possessing all inherent powers of a Court of Justice.
The CTA shall consist of a Presiding Justice and five (5) Associate Justices, totaling six (6) justices.
The Justices must have the same qualifications as those of the Court of Appeals; they hold office during good behavior until they reach 70 years of age or become incapacitated, unless removed for just causes.
The CTA may sit en banc or in two (2) divisions, each with three (3) justices. A quorum is four (4) justices for en banc sessions and two (2) justices for division sessions.
The CTA has exclusive appellate jurisdiction over decisions by the Commissioner of Internal Revenue, Commissioner of Customs, Regional Trial Courts in tax cases, and several other tax-related authorities. It also has exclusive original jurisdiction over criminal offenses arising from tax law violations and tax collection cases above P1,000,000.00.
An appeal is filed by a petition for review within thirty (30) days after receipt of the decision or ruling, following procedures analogous to Rule 42 or Rule 43 of the 1997 Rules of Civil Procedure depending on the case.
No, filing an appeal does not automatically suspend the payment or collection of taxes. However, the Court may suspend the collection if it finds it may jeopardize government or taxpayer interests, requiring a deposit or surety bond.
No justice or officer shall manage or control a private enterprise affected by the Court's function. Justices are disqualified based on Rule 137 of the Rules of Court, and former justices cannot practice before the CTA for one year after leaving the Court.
The CTA has the power to administer oaths, summon witnesses by subpoena, require the production of documents, and punish for contempt in accordance with Rule 71 of the Rules of Court.
A party adversely affected by a decision of the CTA en banc may file a verified petition for review on certiorari with the Supreme Court under Rule 45 of the 1997 Rules of Civil Procedure.