AN ACT ENLARGING THE ORGANIZATIONAL STRUCTURE OF THE COURT OF TAX APPEALS

Case Overview and Summary

Summary of Republic Act No. 9503

Enlarging the Organizational Structure of the Court of Tax Appeals
- Establishes the Court of Tax Appeals (CTA) as a court of the same level as the Court of Appeals, with all inherent powers of a court of justice. (Section 1)
- Increases the number of Justices to one (1) Presiding Justice and eight (8) Associate Justices. (Section 1)
- The incumbent Presiding Judge and Associate Judges shall continue in office and bear the new titles of Presiding Justice and Associate Justices. (Section 1)
- The Presiding Justice and the two (2) most Senior Associate Justices shall serve as chairmen of the three (3) Divisions. (Section 1)
- The other three (3) incumbent Associate Justices and the three (3) additional Associate Justices shall serve as members of the Divisions. (Section 1)
- The additional three (3) Justices and the succeeding members of the Court shall be appointed by the President upon nomination by the Judicial and Bar Council. (Section 1)
- The Presiding Justice and Associate Justices 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. (Section 1)
- Whenever the salaries of the Presiding Justice and the Associate Justices of the Court of Appeals are increased, such increases in salaries shall be deemed correspondingly extended to and enjoyed by the Presiding Justice and Associate Justices of the CTA. (Section 1)
- The Presiding Justice and Associate Justices shall hold office during good behavior, until they reach the age of seventy (70), or become incapacitated to discharge the duties of their office, unless sooner removed for the same causes and in the same manner provided by law for members of the judiciary of equivalent rank. (Section 1)
- The CTA may sit en banc or in three (3) Divisions, each Division consisting of three (3) Justices. (Section 2)
- Five (5) Justices shall constitute a quorum for sessions en banc and two (2) Justices for sessions of a Division. (Section 2)
- When the required quorum cannot be constituted due to any vacancy, disqualification, inhibition, disability, or any other lawful cause, the Presiding Justice shall designate any Justice of other Divisions of the Court to sit temporarily therein. (Section 2)
- The affirmative votes of five (5) members of the Court en banc shall be necessary to reverse a decision of a Division but a simple majority of the Justices present necessary to promulgate a resolution or decision in all other cases or two (2) members of a Division, as the case may be, shall be necessary for the rendition of a decision or resolution in the Division Level. (Section 2)
- The amount of Twenty million pesos (20,000,000.00) shall be appropriated immediately to carry out the provisions of this Act, to be generated from whatever source that are available in the National Treasury, based on a special supplemental budget to be submitted to the Department of Budget and Management (DBM) which shall not exceed the herein appropriation. (Section 3)
- All laws, executive orders, executive issuances or letters of instruction or any part thereof inconsistent with or contrary to the provisions of this Act are hereby deemed repealed, amended or modified accordingly. (Section 4)
- If, for any reason, any section or provision of this Act shall be declared unconstitutional or invalid, the other parts thereof not affected thereby shall remain valid. (Section 5)
- This Act shall take effect after fifteen (15) days following its publication in at least two (2) newspapers of general circulation. (Section 6)