Republic Act No. 9503

: The Court of Tax Appeals is a court created under Republic Act No. 9503 which is of the same level as the Court of Appeals and possesses all the inherent powers of a Court of Justice.
: The Court of Tax Appeals consists of a Presiding Justice and eight (8) Associate Justices.
: The incumbent Presiding Judge and Associate Judges shall continue in office and bear the new titles of Presiding Justice and Associate Justices, respectively.
: The Presiding Justice and the two most senior Associate Justices, all incumbent members, shall serve as chairmen of the three Divisions.
: The additional Associate Justices and succeeding members of the Court shall be appointed by the President upon nomination by the Judicial and Bar Council.
: They have the same qualifications, rank, category, salary, emoluments, inhibitions, disqualifications, retirement, and other benefits as those provided for the Presiding Justice and Associate Justices of the Court of Appeals.
: They hold office during good behavior until they reach the age of seventy (70) or become incapacitated to discharge their duties, unless removed earlier for legal causes.
: The CTA may sit en banc or in three Divisions, each consisting of three Justices.
: Five (5) Justices constitute a quorum for sessions en banc, and two (2) Justices constitute a quorum for sessions of a Division.
: An affirmative vote of five (5) members of the Court en banc is necessary to reverse a decision of a Division.