Question & AnswerQ&A (Republic Act No. 9282)
The CTA is elevated to the level of the Court of Appeals and consists of a Presiding Justice and five (5) Associate Justices, with the Court having inherent powers of a Court of Justice.
Justices must have the same qualifications, rank, salary, and privileges as those of the Court of Appeals, and they hold office during good behavior until age 70 or incapacity, unless removed for cause.
CTA may sit en banc or in two Divisions of three Justices each. A quorum is four Justices en banc and two in a Division.
They are appointed by the Supreme Court and must be duly authorized to practice law in the Philippines.
The CTA has exclusive appellate jurisdiction over decisions from the Commissioner of Internal Revenue, Commissioner of Customs, Secretary of Finance, Secretary of Trade and Industry, Secretary of Agriculture, Central Board of Assessment Appeals, and Regional Trial Courts in tax cases.
The CTA has exclusive original jurisdiction over criminal offenses arising from violations of tax laws involving amounts exceeding one million pesos; otherwise, jurisdiction is appellate.
Yes, decisions of the CTA en banc may be reviewed by the Supreme Court via a verified petition for review on certiorari under Rule 45 of the Rules of Civil Procedure.
An appeal does not suspend the payment, levy, distraint, or sale of property for tax satisfaction unless the CTA orders a suspension and requires a deposit or surety bond.
Justices are disqualified from sitting on cases where they have conflicts of interest, including direct or indirect participation in affected private enterprises, and as provided under Rule 137 of the Rules of Court.
The CTA can issue orders authorizing the Bureau of Internal Revenue to seize and distraint goods or levy real property to satisfy tax liabilities.