QuestionsQuestions (Republic Act No. 1125)
The CTA consists of a Presiding Judge and two Associate Judges.
They are appointed by the President with the consent of the Commission on Appointments.
Any two judges constitute a quorum, and the concurrence of two judges is necessary to promulgate any decision.
Upon request of the Presiding Judge, the President may designate any Judge of First Instance to act in his place, and the designated judge must be qualified to act as such.
The CTA has a Clerk of Court appointed by the President with the consent of the Commission on Appointments; no person may be appointed unless authorized to practice law in the Philippines.
Examples include: (1) disputed assessments, (2) refunds of internal revenue taxes, (3) penalties imposed in relation thereto; also included are other matters arising under the National Internal Revenue Code or other BIR-administered laws.
It covers: liability for customs duties/fees/other charges; seizure, detention or release of property affected; fines, forfeitures or related penalties; and other matters arising under the Customs Law or other law administered by the Bureau of Customs.
Decisions of provincial or city Boards of Assessment Appeals in cases involving assessment and taxation of real property, including rules and regulations relative thereto.
An appeal must be filed within thirty (30) days after receipt of the decision or ruling.
No. Appeals from decisions of the BIR or BOC do not suspend payment, levy, distraint, and/or sale under existing law. Exception: the CTA may suspend collection at any stage if collection may jeopardize the interest of the Government and/or the taxpayer, upon requiring deposit of the amount claimed or a surety bond for not more than double the amount.
The CTA may assign the case or issues to a member for taking of evidence, and the member conducts the hearing as though before the Court, then submits a written report; the CTA may adopt, modify, reject, recommit with instructions, or receive further evidence.
Cases must be decided within thirty (30) days after submission for decision.
They must be in writing, clearly state the facts and the law on which based, and be signed by the judges concurring therein.
The decision that the tax is barred is considered as the CTA’s decision that there is no deficiency in respect of such tax.
All decisions and all evidence received by the CTA and its divisions, including transcript of stenographic reports, are public records open to inspection, except that after finality the CTA may allow withdrawal of certain originals by motion of the taxpayer or the Government, or dispose of records as it deems advisable.
When the appeal is found to be frivolous or proceedings were instituted merely for delay; the amount cannot exceed five hundred pesos.
No such proceeding shall be maintained unless the matter has first been appealed to and disposed of by the CTA, as provided in the Act.