c. Court of Tax Appeals (RA 1125, as amended by RA 9282)

Court of Tax Appeals (R.A. No. 1125, as amended by R.A. No. 9282)

Concept

The Court of Tax Appeals (CTA) is a collegiate court with special jurisdiction. R.A. No. 9282 elevated it to the same level as the Court of Appeals and expanded its jurisdiction. The CTA possesses the inherent powers of a court of justice. (Preamble, Rep. Act No. 9282)¹ (Republic Act No. 1125, as amended by Rep. Act No. 9282)²

Governing provisions

R.A. No. 1125, as amended by R.A. No. 9282, provides for the CTA’s membership, sittings, quorum, voting, and powers. The supplied text provides for a Presiding Justice and five Associate Justices, with the CTA sitting en banc or in two Divisions of three Justices each. (Republic Act No. 1125, as amended by Rep. Act No. 9282)² (Republic Act No. 1125, as amended by Rep. Act No. 9282)³

Requisites / Rules

• For an en banc session, four Justices constitute a quorum; four affirmative votes are necessary to render a decision or resolution. (Republic Act No. 1125, as amended by Rep. Act No. 9282)³
• For a Division session, two Justices constitute a quorum; two affirmative votes are necessary to render a decision or resolution. (Republic Act No. 1125, as amended by Rep. Act No. 9282)³
• If a Division cannot form a quorum because of a vacancy, disqualification, inhibition, disability, or other lawful cause, the Presiding Justice designates a Justice from another Division to sit temporarily.
• The CTA may administer oaths, receive evidence, summon witnesses by subpoena duces tecum, and punish for contempt subject to the restrictions and procedures stated in the amended law. (Republic Act No. 1125, as amended by Rep. Act No. 9282)⁴

Distinctions

The supplied original Section 2 of R.A. No. 1125 speaks of a quorum and concurrence of two judges and of a temporary designation of a Judge of First Instance. For the collegiate CTA described in the supplied amended provisions, use the distinct en banc and Division quorum and voting rules above; do not treat the original Section 2 formulation as its organizational description. (Sec. 2, Rep. Act No. 1125)⁵ (Republic Act No. 1125, as amended by Rep. Act No. 9282)³

Key doctrines

The CTA’s exclusive appellate jurisdiction extends to other matters arising under the National Internal Revenue Code or laws administered by the BIR, not merely decisions on assessments or refunds. It therefore covers determination of the validity of a warrant of distraint and levy. (Revenue v. Services, G.R. No. 255473, 13 February 2023)⁶

Forum is a threshold question. In a dispute involving tax consequences and BIR rulings, an agency issuance may fall within the CTA’s specialized jurisdiction rather than that of a regular court. Jurisdictional defects may be addressed even if the parties did not raise them. (Energy v. Philippine Airlines, Inc., G.R. Nos. 198609-10, 26 April 2023)⁷ (Customs v. Devanadera, G.R. No. 193253, 8 September 2015)⁸

Exceptions

Certiorari corrects errors of jurisdiction, not mere mistakes in a lower court’s findings or conclusions. In a tax or customs matter involving an interlocutory order, the proper reviewing forum must also be identified; the Court recognized the CTA as the proper forum in the circumstances of Customs v. Devanadera. (Agency v. Second Division of the Hon. Court of Tax Appeals and American Wire & Cable Co., Inc., G.R. No. 280165, 4 August 2025)⁹ (Customs v. Devanadera)⁸

Bar tip

Identify the tax matter and the proper forum first. Then distinguish an en banc session from a Division session before counting quorum and votes. (Energy v. Philippine Airlines, Inc.)⁷ (Republic Act No. 1125, as amended by Rep. Act No. 9282)³