| Court Name: | Court of Tax Appeals |
| Native Name: | Hukuman ng Apelasyon sa Buwis Hukuman ng Pag-aapela sa Buwis |
| Imagesize2: | 220px |
| Established: | June 16, 1954 |
| Location: | Senator Miriam P. Defensor-Santiago Avenue, Diliman, Quezon City |
| Type: | Presidential appointment from the short-list submitted by the Judicial and Bar Council |
| Authority: | Republic Act No. 1125 and Republic Act No. 9282 |
| Appealsto: | Supreme Court of the Philippines |
| Appealsfrom: | Regional Trial Courts |
| Positions: | 9 |
| Website: | cta.judiciary.gov.ph |
| Chiefjudgetitle: | Presiding Justice |
| Chiefjudgename: | Roman G. Del Rosario |
| Termstart: | March 13, 2013 |
| Budget: | million (2020)[1] |
The Court of Tax Appeals (Filipino; Pilipino: Hukuman ng Apelasyon sa Buwis[2]) 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.
The Court of Tax Appeals was originally created by virtue of Republic Act No. 1125 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) 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.
On June 12, 2008, Republic Act Number 9503 (R.A. 9503) 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.
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".[3]
The Court of Appeals is currently composed of a Presiding Justice and Eight Associate Justices. Among the Incumbent members, is the longest-serving Associate Justice, With a tenure of days as of ; the most recent justice to enter the court is , whose tenure started on .