Question & AnswerQ&A (Republic Act No. 1125)
The Court of Tax Appeals consists of a Presiding Judge and two Associate Judges, each appointed by the President with the consent of the Commission on Appointments.
They must have the same qualifications, rank, category, and privileges as judges of the Court of Industrial Relations, and hold office during good behavior until age seventy or incapacity, unless removed for cause.
The Court of Tax Appeals has exclusive appellate jurisdiction to review decisions involving disputed assessments, refunds, penalties under the National Internal Revenue Code, Customs Law, and Assessment Law, including decisions by the Collector of Internal Revenue, Commissioner of Customs, and provincial or city Boards of Assessment Appeals.
Any person, association, or corporation adversely affected by decisions or rulings of the Collector of Internal Revenue, Collector of Customs, or provincial or city Boards of Assessment Appeals may file an appeal within 30 days after receipt of such decision or ruling.
No, an appeal does not suspend the payment, levy, distraint, or sale of property for tax satisfaction unless the Court, to prevent jeopardy to government or taxpayer interests, suspends collection and requires a deposit or surety bond.
Judges are disqualified on the same grounds as provided under Rule 126 of the Rules of Court for judicial officers, and no judge or employee may directly or indirectly control any private enterprise affected by the Court's functions.
The Court may assess damages against the appellant up to five hundred pesos, collected like other fines or penalties, when an appeal is frivolous or instituted merely for delay.
The Court can administer oaths, summon witnesses, require document production by subpoena duces tecum, punish for contempt, promulgate rules, and is not strictly bound by technical rules of evidence.
The Court of Tax Appeals has its office in the City of Manila and may hold hearings at times and places designated to ensure reasonable opportunity and convenience for taxpayers.
Decisions must be in writing stating facts and law, signed by concurring judges, decided within 30 days of submission, and published in the Official Gazette for public information.