Quorum and Temporary Vacancies
- A quorum requires any two judges.
- Decisions must have the concurrence of two judges.
- Temporary vacancies allow the President, upon request of the Presiding Judge, to designate a qualified Judge of First Instance to act temporarily.
Clerk of Court: Appointment, Duties, and Compensation
- Clerk is appointed by the President with Commission on Appointments’ consent.
- Must be a licensed lawyer.
- Performs duties akin to Clerks of Court of First Instance under Court direction.
- Salary set at ₱6,000/year.
Appointment and Compensation of Other Personnel
- CTA appoints necessary subordinate personnel following Civil Service Law.
- The Court determines their salaries and duties.
Prohibitions and Disqualifications of Court Personnel
- Judges and employees cannot intervene in private enterprises affected by CTA functions.
- Judges are disqualified according to Rule 126 of the Rules of Court.
- Former permanent judges cannot practice as counsel before the Court for one year post-service.
Location and Hearing Venues
- The Court’s office is in Manila.
- Hearings can be held at designated times and places to minimize taxpayer inconvenience and expense.
Jurisdiction of the Court
- Exclusive appellate jurisdiction over:
- Decisions of the Collector of Internal Revenue on disputed assessments, refunds, penalties under the National Internal Revenue Code.
- Decisions of the Commissioner of Customs relating to customs duties, fines, seizures, penalties.
- Decisions from provincial/city Boards of Assessment Appeals on real property assessments under the Assessment Law.
Nature of Proceedings and Rulemaking Authority
- The Court of Tax Appeals is a court of record with a judicially noted seal.
- It prescribes forms of writs and processes.
- It promulgates rules and regulations for consistent business conduct.
- Proceedings are not strictly governed by technical rules of evidence.
Court Fees
- The Court fixes reasonable fees for appeals, certified copies, and other authorized services.
Judicial Powers: Oaths, Subpoenas, and Contempt
- Powers to administer oaths, receive evidence, summon witnesses, and subpoena documents.
- Can punish contempt under Rule 64 of the Rules of Court with appropriate causes, procedures, and penalties.
Appeal Rights and Effect of Appeals
- Appeals may be filed within 30 days by affected persons, associations, or corporations.
- Appeals do not automatically suspend payment or collection of tax liabilities.
- The Court can suspend tax collection to protect government or taxpayer interests upon bond or deposit.
Procedures for Taking Evidence
- The Court or its members may take evidence or accounts upon motion or on its own initiative.
- Assigned member conducts hearing and submits a written report with findings.
- Final decision is made by the Court, which may adopt, modify, reject, or recommit the report.
Decision and Publication
- Decisions must be issued within 30 days after submission.
- Decisions must be in writing, clearly stating facts and basis in law, signed by concurring judges.
- Publication in the Official Gazette is mandatory for public information.
- Judges must certify timely disposition of cases before leave or salary is granted.
Effect of Statute of Limitations Bar
- A decision that tax assessment or collection is barred by statute of limitations equates to no tax deficiency.
Publicity and Accessibility of Proceedings and Records
- All decisions, evidence, and transcripts are public records.
- After finality, withdrawal of original exhibits may be permitted upon motion.
- Publication of decisions is for public access.
Damages for Frivolous Appeals
- The Court may assess damages up to ₱500 for appeals found frivolous or instituted solely for delay.
- Collected as fines or penalties.
Referral of Possible Criminal Violations
- If crimes or violations related to cases arise, the Court must refer the matter for investigation or criminal/administrative action.
Supreme Court Appeals
- Appeals to the Supreme Court can be made from CTA decisions within 30 days.
- If the CTA fails to decide within 30 days post-submission, an aggrieved party may file a notice of intention to appeal and then directly appeal to the Supreme Court.
- Government officials may also appeal adverse CTA decisions.
- Such appeals have preferential docketing.
Review by Certiorari
- Supreme Court may review CTA decisions via writ of certiorari.
- Proceedings adhere to the Rules of Court or prescribed rules.
Appropriations for CTA Operations
- Initial appropriations of ₱70,000 for salaries, supplies, and equipment.
- Subsequent funding included in regular appropriation acts.
Repeals and Transitional Provisions
- The term "Board of Tax Appeals" replaced with "Board of Assessment Appeals" in relevant laws.
- Abolishes previous Central Board of Tax Appeals and Executive Order creating another Board.
- Pending and decided cases under abolished boards transferred to CTA or resolved by Supreme Court respectively.
- Repeals inconsistent laws and orders.
Certification and Remanding of Pending Cases
- Internal Revenue and Customs tax disputes pending before Courts of First Instance are remanded to the CTA for final disposition.
Separability Clause
- Invalidity of any part of the Act does not affect the remainder of the Act.
Effectivity
- The Act takes effect immediately upon approval.