QuestionsQuestions (Republic Act No. 9282)
RA 9282 elevates the CTA to the same level as the Court of Appeals and states that it possesses all the inherent powers of a Court of Justice.
The CTA consists of a Presiding Justice and five (5) Associate Justices (total of six). The incumbent Presiding Judge and Associate Judges are re-titled as Presiding Justice and Associate Justices.
The Presiding Justice and the most Senior Associate Justice serve as chairmen of the two (2) Divisions.
Additional three (3) Justices and succeeding members are appointed by the President upon nomination by the Judicial and Bar Council (JBC).
They have the same qualifications, rank, salary, emoluments, privileges, inhibitions, disqualifications, and retirement benefits as the Court of Appeals justices. They hold office during good behavior until age 70 or incapacitated, and can be removed for the same causes and in the same manner as members of the judiciary of equivalent rank.
For en banc, four (4) justices constitute quorum and four (4) affirmative votes are needed to decide. For Division sessions, two (2) justices constitute quorum and two (2) affirmative votes are needed. Each Division consists of three (3) justices.
When quorum cannot be formed due to vacancy, disqualification, inhibition, disability, or other lawful cause, the Presiding Justice designates any Justice of other Divisions to sit temporarily.
The CTA shall have a Clerk of Court and three (3) Division Clerks of Court, appointed by the Supreme Court. The appointment requires authorization to practice law in the Philippines.
The CTA may administer oaths, receive evidence, summon witnesses by subpoena, require document production by subpoena duces tecum, and punish for contempt under Rule 71 of the Rules of Court with the same causes, procedure, and penalties.
It includes exclusive appellate review of CIR decisions (disputed assessments/refunds/penalties etc.), inaction deemed denial where law provides a period, RTC decisions in local tax cases, Commissioner of Customs decisions on customs matters, CBAA decisions on real property assessment appeals, Secretary of Finance customs review adverse to government, and certain dumping/countervailing/safeguard duty decisions. It also includes jurisdiction over tax collection cases (exclusive original and appellate) and CTA’s specific appellate jurisdiction in criminal matters (subject to thresholds and provisions).
CTA has exclusive original jurisdiction over all criminal offenses under the NIRC or Tariff and Customs Code and other laws administered by BIR/BOC, except when the principal amount of taxes and fees (exclusive of charges and penalties) claimed is less than P1,000,000.00 or where no specified amount is claimed—then regular courts have jurisdiction and the CTA’s jurisdiction becomes appellate.
The criminal action and the corresponding civil action for recovery of civil liability for taxes and penalties must be simultaneously instituted with, and jointly determined in the same proceeding by the CTA; filing of the criminal action is deemed to carry with it the filing of the civil action, and no right to reserve filing the civil action separately is recognized.
No appeal to the CTA suspends payment, levy, distraint, and/or sale of property for satisfaction of tax liability. However, if in the opinion of the Court collection may jeopardize the interest of the Government and/or the taxpayer, the CTA may at any stage order suspension and require either deposit of the amount claimed or a surety bond of not more than double the amount.
An appeal is filed within thirty (30) days from receipt of the decision/ruling or from the expiration of the period fixed by law for inaction. It is made by filing a petition for review analogous to Rule 42 (for some cases) within thirty days; for cases involving CBAA or RTC in its appellate jurisdiction over tax cases, appeal is analogous to Rule 43 and is heard en banc.
A party adversely affected by a CTA en banc decision or ruling may file with the Supreme Court a verified petition for review on certiorari under Rule 45.