# Court of Tax Appeals

The Court of Tax Appeals (Filipino: Hukuman ng Apelasyon sa Buwis) is the special court of limited jurisdiction, and has the same level with the Court of Appeals. The court consists of 8 Associate Justices and 1 Presiding Justice. The Court of Tax Appeals is located on Senator Miriam P. Defensor-Santiago Avenue (formerly Agham Road), Diliman, Quezon City in Metro Manila.

## History

The Court of Tax Appeals was originally created by virtue of Republic Act No. 1125 Archived June 21, 2019, at the Wayback Machine which was enacted on June 16, 1954, composed of three (3) Judges with Mariano B. Nable as the first Presiding Judge. With the passage of Republic Act Number 9282 (R.A. 9282) Archived June 21, 2019, at the Wayback Machine on April 23, 2004, the CTA became an appellate Court, equal in rank to the Court of Appeals. Under Section 1 of the new law, the Court is headed by a Presiding Justice and assisted by five (5) Associate Justices. They shall have the same qualifications, rank, category, salary, emoluments and other privileges, be subject to the same inhibitions and disqualifications and enjoy the same retirement and other benefits as those provided for under existing laws for the Presiding Justice and Associate Justices of the Court of Appeals. A decision of a division of the CTA may be appealed to the CTA en banc, and the latter's decision may further be appealed by verified petition for certiorari to the Supreme Court.
On June 16, 2019, the Court celebrated its 65th Founding Anniversary.

## Expanded jurisdiction

On June 12, 2008, Republic Act Number 9503 (R.A. 9503) Archived June 21, 2019, at the Wayback Machine was enacted and took effect on July 5, 2008. This enlarged the organizational structure of the CTA by creating a Third Division and providing for three additional justices. Hence, the CTA is now composed of one Presiding Justice and eight Associate Justices. The CTA may sit en banc or in three divisions with each division consisting of three justices. The CTA, as one of the courts comprising the Philippine Judiciary, is under the supervision of the Supreme Court of the Philippines.
Previously, only decision, judgment, ruling or inaction of the Commissioner of Internal Revenue, the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry, or the Secretary of Agriculture, involving the National Internal Revenue Code and the Tariff and Customs Code on civil matters are appealable to the Court of Tax Appeals. The expanded jurisdiction transferred to the CTA the jurisdiction of the Regional Trial Courts and the Court of Appeals over matters involving criminal violation and collection of revenues under the National Internal Revenue Code and Tariff and Customs Code. It also acquired jurisdiction over cases involving local and real property taxes which used to be with the Regional Trial Court and the Court of Appeals.

## 2008 organizational expansion

Gloria Macapagal Arroyo on June 12, 2008, signed into law Republic Act 9503 (An Act Enlarging the Organizational Structure of the Court of Tax Appeals, Amending for the Purpose Certain Sections of the Law Creating the Court of Tax Appeals, and for Other Purposes), which added three more members (and one more division) to the court. The new law was enacted "to expedite disposition of tax-evasion cases and increase revenues for government to fund social services, food, oil and education subsidies and infrastructure".

## Current Justices

The Court of Appeals is currently composed of a Presiding Justice and Eight Associate Justices. Among the Incumbent members, Maria Belen Ringpis-Liban is the longest-serving Associate Justice, With a tenure of 4261 days (11 years, 243 days) as of January 15, 2025; the most recent justice to enter the court is Henry Angeles, whose tenure started on October 11, 2022.
| Off. | Justice Date and Place of Birth | DOA | AP | DOR (70 years old) | Rep |
| PJ | Roman G. del Rosario born (1955-10-06) October 6, 1955 (age 69) Manila | 2013.03.13 | Aquino III | Oct 6, 2025 | Acosta |
| SAJ | Maria Belen Ringpis-Liban born (1957-02-25) February 25, 1957 (age 67) Quezon City | 2013.05.17 | Aquino III | 2027.02.25 | Palanca-Enriquez |
| AJ | Catherine T. Manahan born (1956-01-02) January 2, 1956 (age 69) Manila | 2016.12.06 | Duterte | 2 Jan 2026 70 years | Cotangco-Manalastas |
| AJ | Jean Marie Bacorro-Villena born (1973-03-19) March 19, 1973 (age 51)) Manaoag, Pangasinan | 2019.07.08 | Duterte | 2043.03.19 | Bautista |
| AJ | Maria Rowena G. Modesto-San Pedro born (1964-08-21) August 21, 1964 (age 60) Makati City | 2019.07.11 | Duterte | 2034.08.21 | Casanova |
| AJ | Marian Ivy F. Reyes-Fajardo born (1975-03-06) March 6, 1975 (age 49) Cagayan de Oro | 2021.05.20 | Duterte | 2045.03.06 | Mindaro-Grulla |
| AJ | Lanee S. Cui-David born (1964-04-01) April 1, 1964 (age 60) Manila | 2021.05.24 | Duterte | 2038.04.01 | Fabon-Victorino |
| AJ | Corazon Gonzales Ferrer-Flores born (1957-08-22) August 22, 1957 (age 67) Quezon City | 2022.10.11 | Marcos Jr. | 2027.08.22 | Castañeda Jr. |
| AJ | Henry Sumaway Angeles born (1978-07-23) July 23, 1978 (age 46) Quezon City | 2023.09.26 | Marcos Jr. | 2048.07.23 | Piñera-Uy |
* PJ Roman G. Del Rosario 69.28 years
* SAJ Maria Belen Ringpis~Liban: 67.89 years
* AJ Catherine Manahan: 69.04 years
* AJ Jean Marie Bacorro-Villena: 51.49 years
* AJ Maria Rowena G. Modesto-San Pedro: 60.4 years
* AJ Marian Ivy F. Reyes-Fajardo:49.87 years
* AJ Lanee Cui-David: 60.79 years
* AJ Corazon Ferrer~Flores: 67.4 years
* AJ Henry S. Angeles: 46.48 years

### Divisions

| Role | First Division | Second Division | Third Division |
| Chairperson | R. Del Rosario Presiding Justice | M. Ringpis-Liban Senior Associate Justice | C. Manahan |
| Members | J. Bacorro-Villena L. Cui-David | M. Modesto-San Pedro C. Ferrer-Flores | M. Reyes-Fajardo H. Angeles |

## Court demographics
### By law school

| Law School | Total (Percentage) | Justices |
| UP | 4 (44.44%) | R. Del Rosario C. Manahan M. Modesto-San Pedro M. Ringpis-Liban |
| ADMU | 1 (11.11%) | M. Reyes-Fajardo |
| UE | 1 (11.11%) | L. Cui-David |
| UST | 1 (11.11%) | C. Ferrer-Flores |
| AUSL | 2 (22.22%) | J. Bacorro-Villena H. Angeles |

### By appointing President

| President | Total | Percentage | Justices |
| Duterte | 5 | 55.56% | J. Bacorro-Villena L. Cui-David C. Manahan M. Modesto-San Pedro M. Reyes-Fajardo |
| Aquino III | 2 | 22.22% | R. Del Rosario M. Ringpis-Liban |
| Marcos Jr. | 2 | 22.22% | C. Ferrer-Flores H. Angeles |

### By gender

| Gender | Total (Percentage) | Justices |
| Male | 2 (22.22%) | H. Angeles R. Del Rosario |
| Female | 7 (77.78%) | J. Bacorro-Villena L. Cui-David C. Ferrer-Flores C. Manahan M. Modesto-San Pedro M. Reyes-Fajardo M. Ringpis-Liban |

### By tenure

| Year | Total Retiring | Justices (Birthdate) |
| 2025 | 1 | R. Del Rosario (Presiding Justice) (October 6) |
| 2026 | 1 | C. Manahan (January 3) |
| 2027 | 2 | M. Ringpis-Liban (February 25) C. Ferrer-Flores (August 23) |
| 2034 | 1 | M. Modesto-San Pedro (August 21) |
| 2038 | 1 | L. Cui-David (April 1) |
| 2043 | 1 | J. Bacorro-Villena (March 9) |
| 2045 | 1 | M. Reyes-Fajardo (August 21) |
| 2048 | 1 | H. Angeles (July 23) |

## Court of Tax Appeals Justices since June 11, 1954

| Order of Office | Name | Office | Appointment | Appointment | Appointment | Presiding Judge/Justice(s) | Term Ended |
| Order of Office | Name | Office | Date | Appointed by | Replacing | Presiding Judge/Justice(s) | Term Ended |
| 1 | Mariano Nable | PJ | 16 Jun 1954 | Magsaysay | Replacing | New seat | None (First) | 10 Jan 1965 |
| 2 | Augusto Luciano | AJ | 16 Jun 1954 | Magsaysay | New seat | Nable | 22 Mar 1965 |
| 3 | Roman Umali | AJ | 27 Aug 1955 | Magsaysay | New seat | Nable | 29 May 1966 |
| 3 | Roman Umali | PJ | 29 May 1966 | Marcos, Sr. | T. Reyes | Umali (acting) | 26 Jan 1976 |
| 4 | Teofilo Reyes Jr. | PJ | 23 May 1965 | Macapagal | Nable | Umali (acting) | 15 Jan 1966 |
| 5 | Alejandro Alfurong | AJ | 18 Jun 1965 | Macapagal | Luciano | T. Reyes | 15 Jan 1966 |
| 6 | Estanislao Alvarez | AJ | 18 Jan 1966 | Marcos, Sr. | Alfurong | Umali (acting) | 26 Jan 1976 |
| 7 | Ramon Avanceña | AJ | 29 May 1966 | Marcos, Sr. | Umali | Umali | 26 Jan 1976 |
| 8 | Amante Filler | AJ | 30 Jun 1976 | Marcos, Sr. | Alvarez | None | 27 Jun 1980 |
| 8 | Amante Filler | PJ | 27 Jun 1980 | Marcos, Sr. | Avanceña | Roaquin (acting) | 26 Nov 1990 |
| 9 | Constante Roaquin | AJ | 30 Jun 1976 | Marcos, Sr. | Avanceña | None | 25 May 1992 |
| 10 | Alex Reyes | AJ | 27 Jun 1980 | Marcos, Sr. | Filler | Roaquin (acting) | 26 Nov 1990 |
| 10 | Alex Reyes | PJ | 26 Nov 1990 | C. Aquino | Filler | Roaquin (acting) | 30 Nov 1991 |
| 11 | Ernesto Acosta | AJ | 16 Apr 1991 | C. Aquino | A. Reyes | A. Reyes | 13 Mar 1992 |
| 11 | Ernesto Acosta | PJ | 3 Mar 1992 | C. Aquino | A. Reyes | - | 21 Dec 2012 |
| 12 | Manuel Gruba | AJ | 17 Sep 1992 | Ramos | Acosta | Acosta | 25 Jun 1996 |
| 13 | Ramon De Veyra | AJ | 17 Sep 1992 | Ramos | Roaquin | Acosta | 28 Feb 2001 |
| 14 | Amancio Saga | AJ | 21 Apr 1997 | Ramos | Gruba | Acosta | 16 Apr 2001 |
| 15 | Juanito Castañeda Jr. | AJ | 1 Oct 2001 | Macapagal-Arroyo | De Veyra | Acosta | 24 Jun 2022 |
| 16 | Lovell Bautista | AJ | 3 Jan 2003 | Macapagal-Arroyo | Saga | Acosta | 14 Aug 2018 |
| 17 | Erlinda Piñera-Uy | AJ | 5 Oct 2004 | Macapagal-Arroyo | New seat | Acosta | 28 May 2023 |
| 18 | Olga Palanca-Enriquez | AJ | 29 Oct 2004 | Macapagal-Arroyo | New seat | Acosta | 14 Dec 2012 |
| 19 | Caesar Casanova | AJ | 3 Nov 2004 | Macapagal-Arroyo | New seat | Acosta | 9 Sep 2018 |
| 20 | Esperanza Fabon-Victoriano | AJ | 27 Nov 2009 | Macapagal-Arroyo | New seat | Acosta | 3 Aug 2020 |
| 21 | Cielito Mindaro-Grulla | AJ | 27 Nov 2009 | Macapagal-Arroyo | New seat | Acosta | 17 Jun 2020 |
| 22 | Amelia Cotangco-Manalastas | AJ | 15 Dec 2009 | Macapagal-Arroyo | New seat | Acosta | 11 Sep 2016 |
| 23 | Roman Del Rosario | PJ | 13 Mar 2013 | B. Aquino III | Acosta | Castaneda Jr. (acting) | |
| 24 | Maria Belen Ringpis-Liban | AJ | 17 May 2013 | B. Aquino III | Palanca-Enriquez | Del Rosario | |
| 25 | Catherine Triumfante- Manahan | AJ | 6 Dec 2016 | Duterte | Cotangco-Manalastas | Del Rosario | |
| 26 | Jean Marie Bacorro-Villena | AJ | 8 Jul 2019 | Duterte | Bautista | Del Rosario | |
| 27 | Maria Rowena Modesto-San Pedro | AJ | 12 Jul 2019 | Duterte | Casanova | Del Rosario | |
| 28 | Marian Ivy Reyes-Fajardo | AJ | 20 May 2021 | Duterte | Mindaro-Grulla | Del Rosario | |
| 29 | Lanee Cui-David | AJ | 24 May 2021 | Duterte | Fabon-Vicriano | Del Rosario | |
| 30 | Corazon Ferrer-Flores | AJ | 11 Oct 222 | Marcos Jr. | Castaneda Jr. | Del Rosario | |
| 31 | Henry Angeles | AJ | 26 Sep 2023 | Marcos Jr. | Piñera-Uy | Del Rosario | |
Note: Incumbent Justices

### Timeline of Justices (16 Jun 1954–present)

Note: The blue vertical line denotes "today" (15 January 2025).

## The rule of seniority

The Associate Justices of the Court are usually ordered according to the date of their appointment. There are no official ramifications as to this ranking, although the order determines the seating arrangement on the bench and is duly considered in all matters of protocol. Within the discretion of the Court, the ranking may also factor into the composition of the divisions of the Court.
The incumbent Justice with the earliest date of appointment is deemed the Senior Associate Justice. The Senior Associate Justice has no constitutional or statutory duties, but usually acts as Acting Presiding Justice during the absence of the Presiding Justice. The Senior Associate Justice is also usually designated as the chairperson of the second division of the Court.
The following became Senior Associate Justices in their tenure in the Court of Tax Appeals:
| No. | Senior Associate Justice | Year Appointed | Tenure |
| 1 | Augusto Luciano | 1954.06.16 | 1954.06.18-1965.03.22 |
| 2 | Roman Umali* | 1955.08.27 | 1965.03.22-1966.01.15* |
| 3 | Estanislao Alvarez | 1966.01.18 | 1966.01.26-1976.01.26 |
| 4 | Amante Filler* | 1976.06.27 | 1976.01.26-1980.06.27* |
| 5 | Constante Roaquin | 1976.06.27 | 1980.06.27-1992.05.25 |
| 6 | Manuel Gruba | 1992.09.17 | 1992.09.17-1996.06.25 |
| 7 | Ramon De Veyra | 1992.09.17 | 1996.06.25-2001.02.28 |
| 8 | Amacio Saga | 1997.04.21 | 2001.02.28–2001.04.16 |
| 9 | Juanito Castañeda Jr. | 2001.10.01 | 2001.10.01-2022.06.22 |
| 10 | Erlinda Piñera-Uy | 2004.10.05 | 2022.06.22–2023.05.28 |
| 11 | Maria Belen Ringpis-Liban | 2013.05.17 | 2023.05.28–present |