Article 151p. 151

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

association, the penalty shall be fine of not less than two

thousand pesos nor more than five thousand pesos at

the discretion of the court.

CHAPTER XII TRANSITORY PROVISIONS

Section 109. Sale and forfeiture before effectivity of Code.

All sales and forfeitures of delinquent real properties and

tax delinquencies existing before the effective date of this

Code shall be governed by the provisions of laws then in

force.

Section 110. Turn over of pending assessment cases,

records,

supplies

and

equipment

of

the

Board

of

Assessment

Appeals.

All

assessment

cases

pending

before the Board of Assessment Appeals created under

Commonwealth Act No. 470 and the charters of all cities

including all their records, supplies and equipment shall

be turned over by its outgoing Chairman to the local

Board of Assessment Appeals in their respective localities

created under Presidential Decree No. 76. Such cases

shall be decided pursuant to and in accordance with the

provisions of this Code.

Section

111.

Repealing

Clause.

Commonwealth

Act

Numbered

Four Hundred Seventy, as amended; the

pertinent provisions of the charters of all cities; Section

two thousand ninety-two of the Revised Administrative

Code; and all acts, laws or decrees or parts of acts, laws or

decrees inconsistent with the provisions of this Code are

hereby repealed or modified accordingly.

Section 112. Effectivity of Code. This Code shall take effect

on June 1, 1974.

Done in the City of Manila, this 20th day of May, in the

year of Our Lord Nineteen Hundred and Seventy-four.

RA No 1125 | Court of Tax Appeals Act

As amended by RA Nos 3457, 9282, 9503

June 16, 1954

AN ACT CREATING THE COURT OF TAX APPEALS

Section 1. Court; Judges; qualifications; salary; tenure .

- There is hereby created a Court of Tax Appeals (CTA)

which shall be of the same level as the Court of Appeals,

possessing all the inherent powers of a Court of Justice,

and shall consist of a Presiding Justice and eight (8)

Associate Justices. The incumbent Presiding Judge and

Associate Judges shall continue in office and bear the

new titles of Presiding Justice and Associate Justices. The

Presiding Justice and the two (2) most Senior Associate

Justices, all of whom are incumbent, shall serve as

chairmen of the three (3) Divisions. The other three (3)

incumbent Associate Justices and the three (3) additional

Associate

Justices

shall

serve

as

members

of

the

Divisions. The additional three (3) Justices as provided

herein and the succeeding members of the Court shall be

appointed by the President upon nomination by the

Judicial and Bar Council. The Presiding Justice shall be so

designated

in

his

appointment,

and

the

Associate

Justices shall have precedence according to the date of

their

respective

appointments,

or

when

the

appointments of two (2) or more of them shall bear the

same

date,

according

to

the

order

in

which

their

appointments were issued by the President. 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.

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.

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.

(as amended by RA No 3457, 9282, 9503)

Section

2.

Sitting

En

Banc

or

Division;

Quorum;

Proceedings. — The CTA may sit en banc or in three (3)

Divisions, each Division consisting of three (3) Justices.

Five (5) Justices shall constitute a quorum for sessions en

banc and two (2) Justices for sessions of a Division.

Provided, That 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.

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.

(as amended by RA No 9282, 9503)

Section

3. Clerk of Court;Division Clerks of Court;

Appointment;Qualification; Compensation.— The CTA

shall have a Clerk of Court and three (3) Division Clerks of

Court who shall be appointed by the Supreme Court. No

person shall be appointed Clerk of Court or Division Clerk

of Court unless he is duly authorized to practice law in the

Philippines. The Clerk of Court and Division Clerks of

Court shall exercise the same powers and perform the

same duties in regard to all matters within the Court's

jurisdiction, as are exercised and performed by the Clerk

of Court and Division Clerks of Court of the Court of

Appeals, in so far as the same may be applicable or

analogous; and in the exercise of those powers and the

performance of those duties they shall be under the

direction of the Court. The Clerk of Court and the Division

Clerks of Court shall have the same rank, privileges, salary,

emoluments, retirement and other benefits as those

provided for the Clerk of Court and Division Clerks of

Court of the Court of Appeals, respectively. (as amended

by RA No 9282)

Section

4.

Other

subordinate

employees .

-

The

Supreme Court shall appoint all officials and employees

of the CTA, in accordance with the Civil Service Law. The

Supreme Court shall fix their salaries and prescribe their

duties. (as amended by RA No 9282)

Section 5. Disqualifications . - No Justice or other officer

or

employee

of

the CTA shall intervene, directly or

indirectly, in the management or control of any private

enterprise which in any way may be affected by the

functions of the Court. Justices of the Court shall be

disqualified from sitting in any case on the same grounds

provided under Rule one hundred thirty-seven of the

Rules of Court for the disqualification of judicial officers.

No person who has once served in the Court in a

permanent capacity, either as Presiding Justice or as

Associate Justice thereof, shall be qualified to practice as

counsel before the Court for a period of one (1) year from

his retirement or resignation. (as amended by RA No

9282)

Section 6. Place of office . - The CTA shall have its

principal office in Metro Manila and shall hold hearings at

such time and place as it may, by order in writing,

designate. (as amended by RA No 9282)

Section 7. Jurisdiction . - The CTA shall exercise:

(a) Exclusive appellate jurisdiction to review by appeal, as

herein provided:

(1) Decisions of the Commissioner of Internal Revenue

in cases involving disputed assessments, refunds of

internal

revenue

taxes,

fees

or

other

charges,

penalties in relation thereto, or other matters arising

© Compiled by RGL

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