Expansion of Court of Tax Appeals' powers

CTA may sit en banc or in two Divisions of three Justices each.
Quorum for en banc sessions: four Justices; for Divisions: two Justices.
If quorum cannot be met, the Presiding Justice may temporarily designate Justices from other Divisions.
Decisions require affirmative votes of four Justices en banc or two in Division.

The Supreme Court appoints Clerk of Court and three Division Clerks, all duly authorized to practice law.
Their powers and duties are analogous to those in the Court of Appeals.
Clerk positions have same rank, salary, and benefits as those in the Court of Appeals.

The Supreme Court appoints and fixes salaries of other CTA personnel under Civil Service Law.

Justices and employees cannot manage or control private enterprises affected by the Court's functions.
Justices disqualified under Rule 137 of the Rules of Court.
Former justices barred from practicing before the CTA for one year post-retirement or resignation.

Exclusive appellate jurisdiction over disputes involving the Commissioner of Internal Revenue, Customs, Regional Trial Courts in local tax cases, Central Board of Assessment Appeals, Secretary of Finance, Secretary of Trade and Industry, and Secretary of Agriculture concerning tax and customs matters.
Exclusive original jurisdiction over criminal offenses related to tax laws, subject to an exception for cases with taxes below one million pesos which are tried by regular courts.
Simultaneous institution and joint disposition of criminal and civil recovery actions for tax liabilities.
Exclusive appellate jurisdiction over tax cases decided by Regional Trial Courts and appellate review of lower trial courts’ decisions.
Exclusive original jurisdiction in tax collection cases with final and executory assessments above one million pesos.
Appellate jurisdiction over tax collection cases from lower courts within territorial jurisdiction.

Authorized to administer oaths, hear evidence, summon witnesses, and require document production by subpoena.
Power to punish for contempt under Rule 71 of the Rules of Court.

Appeals may be filed by any party adversely affected by designated officials’ decisions within 30 days.
Appeals filed by petition for review with procedure analogous to Rules 42 or 43 of the Rules of Civil Procedure depending on the case.
Some appeals heard by a Division, others (e.g., cases from the Central Board of Assessment Appeals) heard en banc.
Motion for reconsideration or new trial may be filed within 15 days from notice of ruling.
Appeals do not suspend tax collection; the Court may suspend collection if government or taxpayer interests are at risk, requiring deposits or surety bonds.
The government may file cases directly with the CTA within its jurisdiction.

Decisions must be in writing stating facts and law, signed by concurring Justices.
Publication of decisions in the Official Gazette is mandated.
Justices must certify that all submitted cases have been decided before leave or salary is granted.

Civil cases under national tax, customs, and local government codes require prior CTA appeal and disposition.
Parties may appeal Division resolutions en banc.
Adverse decisions by CTA en banc may be reviewed via certiorari by the Supreme Court under Rule 45.

Upon favorable CTA ruling for the government, BIR is authorized to seize and distraint personal property and levy real property to satisfy tax obligations.
This remedy is without prejudice to other remedies under the Rules of Court.

Existing permanent personnel retained with security of tenure and continuity of service.
Personnel positions and salaries upgraded to match counterparts in the Court of Appeals.

Incumbent justices form a Division until full court constitution.
Budget allocations for implementing the Act are included in subsequent General Appropriations Acts.

Conflicting laws and orders amended or repealed accordingly.
If any provision is invalidated, the rest remain effective.
The Act takes effect 15 days after publication in two newspapers of general circulation.