Commercial and Taxation Laws › Taxation Law › Tax Remedies › Judicial Remedies

a. Jurisdiction of the Court of Tax Appeals (CTA)

Court of Tax Appeals (CTA)

RA 1125, enacted June 16, 1954, created the Court of Tax Appeals (CTA)¹
RA 9282, enacted March 30, 2004, amended RA 1125²
RA 9503, enacted June 12, 2008, further amended RA 1125³
RA 9282 expanded the jurisdiction of the CTA and elevated it to the level of the Court of Appeals
RA 9282 also provided, among others, that appeals from the decision of the CTA En Banc shall now be made before the Supreme Court
RA 9503 provided for the increase in the number of the CTA Justices from 6 to 9, increased the number of Divisions from 2 to 3, with each division composed of 3 justices

Regular Court, vested with exclusive original or appellate jurisdiction over specified tax and customs cases, as provided by law (R.A. No. 1125, as amended, Secs. 7 and 11; CIR v. CA, G.R. No. 104151)⁴
A highly specialized body specifically created for the purpose of reviewing tax cases. (Philippine Refining Company v. Court of Appeals, G.R. No. 118794, 8 May 1996)⁵
A Court of special or limited jurisdiction, and as such, it can only take cognizance of such matter clearly within its jurisdiction (Ker v. CTA, G.R. No. L-12396)⁶
Proceedings are judicial in nature, although they are not governed strictly by technical rules of evidence (R.A. No. 1125, as amended, Sec. 8)⁷

RA 1125, enacted June 16, 1954, created the Court of Tax Appeals (CTA)⁸
RA 9282, enacted March 30, 2004, amended RA 1125⁹
RA 9503, enacted June 12, 2008, further amended RA 1125¹⁰
RA 9282 expanded the jurisdiction of the CTA and elevated it to the level of the Court of Appeals
RA 9282 also provided, among others, that appeals from the decision of the CTA En Banc shall now be made before the Supreme Court
RA 9503 provided for the increase in the number of the CTA Justices from 6 to 9, increased the number of Divisions from 2 to 3, with each division composed of 3 justices

Regular Court, vested with exclusive original or appellate jurisdiction over specified tax and customs cases, as provided by law (R.A. No. 1125, as amended by R.A. No. 9282, Secs. 7 and 11) (CIR v. CA, G.R. No. 104151)¹¹
A highly specialized body specifically created for the purpose of reviewing tax cases. (Philippine Refining Company v. Court of Appeals, G.R. No. 118794, 8 May 1996)¹²
A Court of special or limited jurisdiction, and as such, it can only take cognizance of such matter clearly within its jurisdiction (Ker v. CTA, G.R. No. L-12396)¹³
Proceedings are judicial in nature, although they are not governed strictly by technical rules of evidence (R.A. No. 1125, as amended, Sec. 8)¹⁴