QuestionsQuestions (Republic Act No. 9503)
RA 9503 aims to enlarge the organizational structure of the Court of Tax Appeals (CTA) by amending certain sections of the law that created the CTA and for related purposes.
Under the amended Section 1 of RA 1125 (as amended by RA 9503), the CTA consists of a Presiding Justice and eight (8) Associate Justices.
The CTA is of the same level as the Court of Appeals and possesses all the inherent powers of a court of justice.
They continued in office but bear the new titles of Presiding Justice and Associate Justices.
The Presiding Justice and the two (2) most Senior Associate Justices, all incumbent, serve as chairmen of the three (3) Divisions.
Each Division consists of three (3) Justices.
The CTA may sit en banc or in three (3) Divisions.
Five (5) Justices constitute a quorum for sessions en banc.
Two (2) Justices constitute a quorum for sessions of a Division.
The Presiding Justice shall designate any Justice of other Divisions of the Court to sit temporarily in the Division where quorum cannot be constituted.
The affirmative votes of five (5) members of the Court en banc are necessary to reverse a decision of a Division.
A simple majority of the Justices present is necessary to promulgate a resolution or decision in all other cases.
At the Division level, two (2) members of a Division are necessary for the rendition of a decision or resolution.
They are appointed by the President upon nomination by the Judicial and Bar Council.
The Presiding Justice shall be so designated in his appointment.
Precedence is according to the date of their respective appointment, or if two (2) or more bear the same date, according to the order in which their appointments were issued by the President.
They hold office during good behavior until they reach the age of seventy (70), or become incapacitated to discharge duties, unless sooner removed for the same causes and in the same manner provided by law for members of the judiciary of equivalent rank.