Expansion of Court of Tax Appeals Structure

The Act enlarges the Court of Tax Appeals (CTA) and provides that it is of the same level as the Court of Appeals.
The CTA possesses all the inherent powers of a Court of Justice.
The CTA consists of a Presiding Justice and eight (8) Associate Justices.
The incumbent Presiding Judge and Associate Judges continue in office and bear the new titles of Presiding Justice and Associate Justices.
The Presiding Justice and the two (2) most Senior Associate Justices serve as chairmen of the three (3) Divisions.
The other three (3) incumbent Associate Justices and the three (3) additional Associate Justices serve as members of the Divisions.
The additional three (3) Justices and the succeeding members of the Court are appointed by the President upon nomination by the Judicial and Bar Council.
The Presiding Justice is designated in the appointment, and precedence among Associate Justices follows the date of their appointment; where two (2) or more bear the same date, precedence follows the order in which their appointments were issued by the President.

The Presiding Justice and Associate Justices have the same qualifications, rank, category, salary, emoluments and other privileges.
They are subject to the same inhibitions and disqualifications as those for Presiding Justice and Associate Justices of the Court of Appeals.
They enjoy the same retirement and other benefits provided for under existing laws for Court of Appeals officials of equivalent rank.
Whenever the salaries of the Court of Appeals Presiding Justice and Associate Justices are increased, the increases are deemed correspondingly extended to the CTA Presiding Justice and Associate Justices.
The Presiding Justice and Associate Justices hold office during good behavior until they reach the age of seventy (70) or become incapacitated to discharge duties, unless removed for the same causes and in the same manner provided by law for members of the judiciary of equivalent rank.

The CTA may sit either en banc or in three (3) Divisions, with each Division consisting of three (3) Justices.
Five (5) Justices constitute a quorum for sessions en banc.
Two (2) Justices constitute a quorum for sessions of a Division.
If the required quorum cannot be constituted due to vacancy, disqualification, inhibition, disability, or any other lawful cause, the Presiding Justice designates any Justice of other Divisions to sit temporarily.
The affirmative votes of five (5) members of the Court en banc are necessary to reverse a Division decision.
A simple majority of the Justices present is necessary to promulgate a resolution or decision in all other cases en banc.
In a Division, two (2) members of the Division are necessary for the rendition of a decision or resolution at the Division level.

An amount of Twenty million pesos (20,000,000.00) is appropriated to carry out the provisions of the Act.
The appropriation is to be generated from whatever sources are available in the National Treasury.
A special supplemental budget must be submitted to the Department of Budget and Management (DBM).
The special supplemental budget is required not to exceed the stated appropriation of Twenty million pesos (20,000,000.00).

All laws, executive orders, executive issuances, or letters of instruction, or any part of them inconsistent with or contrary to the Act, are deemed repealed, amended, or modified accordingly.
If any section or provision is declared unconstitutional or invalid, the remaining parts not affected remain valid.
The Act takes effect fifteen (15) days after publication in at least two (2) newspapers of general circulation.