Sitting and Quorum of the CTA
- The CTA may sit en banc or in two divisions.
- Each division has three justices; total membership is six plus Presiding Justice.
- Quorum: four justices for en banc; two justices for division sessions.
- Presiding Justice can designate justices temporarily to complete quorum.
- Decisions require majority vote: four for en banc, two for division.
Appointment and Role of Clerks of Court
- CTA shall have one Clerk of Court and three Division Clerks appointed by the Supreme Court.
- Clerks must be authorized to practice law in the Philippines.
- Their powers and duties mirror those in the Court of Appeals.
- Clerks have rank, privileges, salary, and benefits similar to counterparts in the Court of Appeals.
Appointment and Compensation of Other CTA Employees
- All officials and employees appointed by the Supreme Court.
- Salaries fixed, and duties prescribed in accordance with Civil Service Law.
Disqualifications and Ethical Restrictions
- No CTA justice or employee may engage in management/control of private enterprises related to the Court's functions.
- Disqualifications for sitting on cases follow Rule 137 of the Rules of Court.
- Former justices barred from practicing before CTA for one year after retirement or resignation.
Principal Office and Hearings
- CTA’s principal office is in Metro Manila.
- Hearings can be held at locations and times designated by written order.
Expanded Jurisdiction of the CTA
- Exclusive appellate jurisdiction over disputed assessments, refund claims, and penalties involving Bureau of Internal Revenue and Customs decisions.
- Jurisdiction includes reviewing decisions of Regional Trial Courts on local tax cases.
- Has appellate authority over decisions of Central Board of Assessment Appeals on real property tax assessments.
- Reviews appeals on customs, dumping, countervailing duties, and safeguard measures cases.
- Exclusive original jurisdiction over criminal offenses related to tax and customs laws if the principal tax/liability claimed is over P1,000,000.
- Exclusive appellate jurisdiction over criminal cases below this amount.
- Criminal and civil tax liability actions must be simultaneously filed and decided.
- Jurisdiction over tax collection cases with corresponding original and appellate jurisdiction criteria based on amount involved.
Powers Related to Judicial Process
- Authority to administer oaths, receive evidence, summon witnesses, and require document production.
- Power to punish for contempt as per the Rules of Court.
Appeal Procedures
- Appeals from various government officials’ decisions or inactions must be filed within 30 days.
- Appeals are filed by petition for review under procedures analogous to Rule 42 or Rule 43 of the Rules of Civil Procedure, depending on case types.
- Appeals from certain appellate decisions are heard en banc.
- Filing an appeal does not automatically stay the collection or enforcement of tax liabilities unless the Court suspends collection upon suitable condition.
- The government may directly file criminal and collection cases within the CTA’s original jurisdiction.
Decisions and Time Limit for Case Resolution
- Decisions must comply with the 1987 Constitution requirements.
- Written decisions must state facts and legal bases and be signed by concurring justices.
- Decisions shall be published in the Official Gazette.
- Justices must certify case disposition compliance before granting leave or salary payment.
En Banc Review and Supreme Court Certiorari
- Civil proceedings under relevant tax and local government laws require prior CTA appeal and disposition.
- Petition for review to the CTA en banc allowed for appeals from division resolutions.
- Further review to the Supreme Court possible by petition for certiorari under Rule 45.
Enforcement: Distraint and Levy
- Upon CTA decision favoring government, an order authorizing the Bureau of Internal Revenue to seize and levy personal or real property is issued.
- Remedy is not exclusive; other remedies under the Rules of Court may be pursued.
Personnel Security and Upgrading
- Existing permanent personnel retained without adverse effect.
- Personnel cannot be removed or separated except for cause per existing laws.
- Positions and salaries upgraded to match counterparts in the Court of Appeals.
Transitional and Administrative Provisions
- Incumbent judges form a division pending complete court constitution.
- Appropriations for implementation included in subsequent General Appropriations Act.
- Inconsistent laws, orders, or issuances repealed or modified accordingly.
- Separability clause ensures unaffected provisions remain valid if any part declared unconstitutional.
Effectivity
- Law takes effect 15 days after publication in two newspapers of general circulation.