republic act no. 9282

7/29/2019 Republic Act No. 9282

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Republic Act No. 9282 March 30 2004

AN ACT EXPANDIN T!E "#RI$DICTI%N %& T!E C%#RT %& TAX APPEA'$ (CTA)* E'E+ATIN IT$ RAN, T% T!'E+E' %& A C%''EIATE C%#RT -IT! $PECIA' "#RI$DICTI%N AND EN'ARIN IT$ MEMER$!IP* AMENDIN

&%R T!E P#RP%$E CERTAIN $ECTI%N$ %R REP#'IC ACT N%. //2* A$ AMENDED* %T!ER-I$E ,N%-N A$T!E 'A- CREATIN T!E C%#RT %& TAX APPEA'$* AND &%R %T!ER P#RP%$E$

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

$ectio1 /.Section 1 of Republic Act No. 1125, as amended is hereby further amended to read as follows:

"S!#$N 1. !ourt% &ustices% 'ualifications% Salary% enure. ( here is hereby created a !ourt of a) Appeals *!A+ whshall be of the same leel as the !ourt of Appeals, possessin- all the inherent powers of a !ourt of &ustice, and shall consof a residin- &ustice and fie *5+ Associate &ustices. he incumbent residin- &ud-e and Associate &ud-es shall continueoffice and bear the new titles of residin- &ustice and Associate &ustices. he residin- &ustice and the most Sen

Associate &ustice shall sere as chairmen of the two *2+ /iisions. he additional three *0+ &ustices and succeedmembers of the !ourt shall be appointed by the resident upon nomination by the &udicial and ar !ouncil. he residi&ustice shall be so desi-nated in his appointment, and the Associate &ustices shall hae precedence accordin- to the datetheir respectie appointments, or when the appointments of two *2+ or more of them shall bear the same date, accordin-the order in which their appointments were issued by the resident. hey shall hae the same ualifications, ran3, cate-osalary, emoluments and other priile-es, be sub4ect to the same inhibitions and disualifications, and en4oy the saretirements and other benefits as those proided for under e)istin- laws for the residin- &ustice and Associate &usticesthe !ourt of Appeals.

"heneer the salaries of the residin- &ustice and the Associate &ustices of the !ourt of Appeals are increased, suincreases in salaries shall be deemed correspondin-ly e)tended to and en4oyed by the residin- &ustice and Associa&ustices of the !A.

"he residin- &ustice and Associate &ustices shall hold office durin- -ood behaior, until they reach the a-e of seenty *6or become incapacitated to dischar-e the duties of their office, unless sooner remoed for the same causes and in the samanner proided by law for members of the 4udiciary of euialent ran3."

$ectio1 2.Section 2 of the same Act is hereby amended to read as follows:

"S!. 2. Sittin- n anc or /iision% 'uorum% roceedin-s. ( he !A may sit en banc or in two *2+ /iisions, each /iisconsistin- of three *0+ &ustices.

"8our *9+ &ustices shall constitute a uorum for sessions en banc and two *2+ &ustices for sessions of a /iision: roidehat when the reuired uorum cannot be constituted due to any acancy, disualification, inhibition, disability, or any othlawful cause, the residin- &ustice shall desi-nate any &ustice of other /iisions of the !ourt to sit temporarily therein.

"he affirmatie otes of four *9+ members of the !ourt en banc or two *2+ members of a /iision, as the case may be, shbe necessary for the rendition of a decision or resolution."


"S!. 0. !ler3 of !ourt% /iision !ler3s of !ourt% Appointment% 'ualification% !ompensation. ( he !A shall hae a !ler3!ourt and three *0+ /iision !ler3s of !ourt who shall be appointed by the Supreme !ourt. No person shall be appoin

!ler3 of !ourt or /iision !ler3 of !ourt unless he is duly authoried to practice law in the hilippines. he !ler3 of !oand /iision !ler3s of !ourt shall e)ercise the same powers and perform the same duties in re-ard to all matters within !ourt;s 4urisdiction, as are e)ercised and performed by the !ler3 of !ourt and /iision !ler3s of !ourt of the !ourt

Appeals, in so far as the same may be applicable or analo-ous% and in the e)ercise of those powers and the performancethose duties they shall be under the direction of the !ourt. he !ler3 of !ourt and the /iision !ler3s of !ourt shall hae same ran3, priile-es, salary, emoluments, retirement and other benefits as those proided for the !ler3 of !ourt a/iision !ler3s of !ourt of the !ourt of Appeals, respectiely.;


"S!. 9. $ther Subordinate mployees. ( he Supreme !ourt shall appoint all officials and employees of the !A,accordance with the !iil Serice


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$ectio1 .Section 5 of the same Act is hereby amended to read as follows:

"S!. 5. /isualifications. ( No &ustice or other officer or employee of the !A shall interene, directly or indirectly, in tmana-ement or control of any priate enterprise which in any way may be affected by the functions of the !ourt. &usticesthe !ourt shall be disualified from sittin- in any case on the same -rounds proided under Rule one hundred thirty(seenthe Rules of !ourt for the disualification of 4udicial officers. No person who has once sered in the !ourt in a permanecapacity, either as residin- &ustice or as Associate &ustice thereof, shall be ualified to practice as counsel before the !ofor a period of one *1+ year from his retirement or resi-nation."

$ectio1 .Section = of the same Act is hereby amended to read as follows:

"S!. =. lace of $ffice. ( he !A shall hae its principal office in >etro >anila and shall hold hearin-s at such time aplace as it may, by order in writin-, desi-nate."

$ectio1 .Section 6 of the same Act is hereby amended to read as follows:

"Sec. 6. &urisdiction. ( he !A shall e)ercise:

"a. )clusie appellate 4urisdiction to reiew by appeal, as herein proided:

"1. /ecisions of the !ommissioner of #nternal Reenue in cases inolin- disputed assessments, refunds of internal reenta)es, fees or other char-es, penalties in relation thereto, or other matters arisin- under the National #nternal Reenueother laws administered by the ureau of #nternal Reenue%

"2. #naction by the !ommissioner of #nternal Reenue in cases inolin- disputed assessments, refunds of internal reenta)es, fees or other char-es, penalties in relations thereto, or other matters arisin- under the National #nternal Reen!ode or other laws administered by the ureau of #nternal Reenue, where the National #nternal Reenue !ode proidesspecific period of action, in which case the inaction shall be deemed a denial%

"0. /ecisions, orders or resolutions of the Re-ional rial !ourts in local ta) cases ori-inally decided or resoled by themthe e)ercise of their ori-inal or appellate 4urisdiction%

"9. /ecisions of the !ommissioner of !ustoms in cases inolin- liability for customs duties, fees or other money char-seiure, detention or release of property affected, fines, forfeitures or other penalties in relation thereto, or other mattarisin- under the !ustoms


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"a. $er appeals from the 4ud-ments, resolutions or orders of the Re-ional rial !ourts in ta) cases ori-inally decided them, in their respected territorial 4urisdiction.

"b. $er petitions for reiew of the 4ud-ments, resolutions or orders of the Re-ional rial !ourts in the e)ercise of thappellate 4urisdiction oer ta) cases ori-inally decided by the >etropolitan rial !ourts, >unicipal rial !ourts and >unic!ircuit rial !ourts in their respectie 4urisdiction.

"c. &urisdiction oer ta) collection cases as herein proided:

"1. )clusie ori-inal 4urisdiction in ta) collection cases inolin- final and e)ecutory assessments for ta)es, fees, char-

and penalties: roided, howeer, hat collection cases where the principal amount of ta)es and fees, e)clusie of char-and penalties, claimed is less than $ne million pesos *1,777,777.77+ shall be tried by the proper >unicipal rial !ou>etropolitan rial !ourt and Re-ional rial !ourt.

"2. )clusie appellate 4urisdiction in ta) collection cases:

"a. $er appeals from the 4ud-ments, resolutions or orders of the Re-ional rial !ourts in ta) collection cases ori-inadecided by them, in their respectie territorial 4urisdiction.

"b. $er petitions for reiew of the 4ud-ments, resolutions or orders of the Re-ional rial !ourts in the )ercise of thappellate 4urisdiction oer ta) collection cases ori-inally decided by the >etropolitan rial !ourts, >unicipal rial !ourts a>unicipal !ircuit rial !ourts, in their respectie 4urisdiction."


"S!. 17. ower to Administer $aths% #ssue Subpoena% unish for !ontempt. ( he !ourt shall hae the power to adminisoaths, receie eidence, summon witnesses by subpoena duces tecum, sub4ect in all respects to the same restrictions aualifications as applied in 4udicial proceedin-s of a similar nature. he !ourt shall, in accordance with Rule seenty(onethe Rules of !ourt, hae the power to punish for contempt for the same causes, under the same procedure and with same penalties proided therein."


"S!. 11. ho >ay Appeal% >ode of Appeal% ffect of Appeal. ( Any party adersely affected by a decision, rulin- or inactof the !ommissioner of #nternal Reenue, the !ommissioner of !ustoms, the Secretary of 8inance, the Secretary of ra

and #ndustry or the Secretary of A-riculture or the !entral oard of Assessment Appeals or the Re-ional rial !ourts may an appeal with the !A within thirty *07+ days after the receipt of such decision or rulin- or after the e)piration of the perfi)ed by law for action as referred to in Section 6*a+*2+ herein.

"Appeal shall be made by filin- a petition for reiew under a procedure analo-ous to that proided for under Rule 92 of t16 Rules of !iil rocedure with the !A within thirty *07+ days from the receipt of the decision or rulin- or in the caseinaction as herein proided, from the e)piration of the period fi)ed by law to act thereon. A /iision of the !A shall hear appeal: roided, howeer, hat with respect to decisions or rulin-s of the !entral oard of Assessment Appeals and tRe-ional rial !ourt in the e)ercise of its appellate 4urisdiction appeal shall be made by filin- a petition for reiew undeprocedure analo-ous to that proided for under rule 90 of the 16 Rules of !iil rocedure with the !A, which shall hethe case en banc.

"All other cases inolin- rulin-s, orders or decisions filed with the !A as proided for in Section 6 shall be raffled to

/iisions. A party adersely affected by a rulin-, order or decision of a /iision of the !A may file a motion reconsideration of new trial before the same /iision of the !A within fifteens *15+ days from notice thereof: roidhoweer, hat in criminal cases, the -eneral rule applicable in re-ular !ourts on matters of prosecution and appeal shli3ewise apply.

"No appeal ta3en to the !A from the decision of the !ommissioner of #nternal Reenue or the !ommissioner of !ustomsthe Re-ional rial !ourt, proincial, city or municipal treasurer or the Secretary of 8inance, the Secretary of rade a#ndustry and Secretary of A-riculture, as the case may be shall suspend the payment, ley, distraint, andBor sale of aproperty of the ta)payer for the satisfaction of his ta) liability as proided by e)istin- law: roided, howeer, hat whenthe opinion of the !ourt the collection by the aforementioned -oernment a-encies may 4eopardie the interest of t?oernment andBor the ta)payer the !ourt any sta-e of the proceedin- may suspend the said collection and reuire tta)payer either to deposit the amount claimed or to file a surety bond for not more than double the amount with the !ourt.

"#n criminal and collection cases coered respectiely by Section 6*b+ and *c+ of this Act, the ?oernment may directly file


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said cases with the !A coerin- amounts within its e)clusie and ori-inal 4urisdiction."

$ectio1 /0.Section 10 of the same Act is hereby amended to read as follows:

"S!. 10. /ecision, >a)imum eriod for ermination of !ases. ( !ases brou-ht before the !ourt shall be decidedaccordance with Section 15, para-raph *1+, Article C### *&udicial /epartment+ of the 1@6 !onstitution. /ecisions of the !oshall be in writin-, statin- clearly and distinctly the facts and the law on which they are based, and si-ned by the &usticconcurrin- therein. he !ourt shall proide for the publication of its decision in the $fficial ?aette in such form and mannas may best be adopted for public information and use.

"he &ustices of the !ourt shall each certify on their applications for leae, and upon salary ouchers presented by them payment, or upon the payrolls under which their salaries are paid, that all proceedin-s, petitions and motions which habeen submitted to the !ourt for determination or decision for a period reuired by the law or the !onstitution, as the camay be, hae been determined or decided by the !ourt on or before the date of ma3in- the certificate, and no leae shall -ranted and no salary shall be paid without such certificate."

$ectio1 //.Section 1@ of the same Act is hereby amended as follows:

"S!. 1@. Appeal to the !ourt of a) Appeals n anc. ( No ciil proceedin- inolin- matter arisin- under the Natio#nternal Reenue !ode, the ariff and !ustoms !ode or the

republic act no. 9282

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