Title
Expansion of Court of Tax Appeals Structure
Law
Republic Act No. 9503
Decision Date
Jun 12, 2008
Republic Act No. 9503 establishes the Court of Tax Appeals as a court of the same level as the Court of Appeals, with a Presiding Justice and eight Associate Justices, granting them the same powers, qualifications, and benefits as those of the Court of Appeals.
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Qualifications, Rank, Emoluments, and Tenure of Justices

  • CTA Justices have the same qualifications, rank, salary, emoluments, privileges, inhibitions, disqualifications, retirement, and benefits as those of the Court of Appeals.
  • Salary increases for Court of Appeals Justices automatically apply to CTA Justices.
  • Justices hold office during good behavior until age 70 or until incapacitated.
  • Removal before retirement requires cause and follows the same procedure as for judiciary members of equivalent rank.

Organizational Structure and Quorum

  • CTA sits en banc or in three divisions, each with three justices.
  • Quorum: five justices for en banc sessions; two justices for division sessions.
  • If quorum cannot be met due to vacancy, disqualification, or other lawful cause, the Presiding Justice may temporarily designate justices from other divisions.

Decision-Making Process

  • Reversing a division decision requires affirmative vote of five en banc justices.
  • Generally, a simple majority of the justices present is sufficient for resolutions or decisions in other cases.
  • At the division level, two justices are needed to render a decision or resolution.

Appropriations

  • Initial funding includes twenty million pesos (₱20,000,000) for implementation.
  • Funds sourced from the National Treasury through a special supplemental budget submitted to the Department of Budget and Management.
  • Appropriation not to exceed the prescribed amount.

Repealing Clause

  • All laws, executive orders, issuances, or instructions inconsistent with this Act are repealed, amended, or modified accordingly.

Separability Clause

  • If any provision of the Act is declared unconstitutional or invalid, other provisions remain effective and valid.

Effectivity Clause

  • The Act takes effect fifteen days after publication in at least two newspapers of general circulation.

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