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The Court of Tax Appeals (CTA) came into being with the
passage of Republic Act No. 1125 (R.A. 1125) on June 16, 1954. Due
to its limited jurisdiction, it was composed then of only one (1) Division
with three (3) Judges.
Expanded Jurisdiction
Under Republic Act No. 9282, the jurisdiction of the CTA has
been expanded to include not only civil tax cases but also cases that
are criminal in nature, as well as local tax cases, property taxes and
final collection of taxes.
CTA Annual Report for Calendar Year 2005
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CTA Annual Report for Calendar Year 2005
Organization
The head of the Court is the Presiding Justice who, under R.A.
9282, has the same salary grade and enjoys the same privileges as
that of the Presiding Justice of the Court of Appeals. He exercises
managerial and administrative supervision over all the division heads
and oversees the Court’s operations.
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CTA Annual Report for Calendar Year 2005
The Chief of the Legal and Technical Services Office reviews and
evaluates memoranda and reports on researches of the members of
the staff on multifarious legal questions referred to them by the
Justices before they are finally submitted to the same Justices for
their consideration.
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CTA Annual Report for Calendar Year 2005
Vision/Mission
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CTA Annual Report for Calendar Year 2005
Accomplishments
16%
43%
21%
20%
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CTA Annual Report for Calendar Year 2005
The data relative to appealed cases from the CTA Division Level
to CTA En Banc, and from CTA En Banc to the Supreme Court,
are the following:
Monetary Summary
of CTA Decisions/Resolutions Awarded in Favor of the
Government and the Taxpayers for Fiscal Year 2005
Respondent Petitioner
(government) (taxpayers) Total
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CTA Annual Report for Calendar Year 2005
The Court plans to build its second building on this lot and in
fact, a groundbreaking ceremony on the said awarded lot was
held on December 8, 2005, graced by then Chief Justice Hilario
G. Davide, Jr. and Associate Justice Antonio T. Carpio. A
portion of this lot not occupied by informal settlers was
completely fenced in time for the groundbreaking ceremony.
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CTA Annual Report for Calendar Year 2005
9 Focus Group Discussion for the HRD/CB Plan for the Judiciary,
Supreme Court, November 8, 2005;
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CTA Annual Report for Calendar Year 2005
9 Focus Group Discussion for the HRD/CB Plan for the Judiciary,
Supreme Court, November 9, 2005;
• Effective November 2005, the CTA through its Presiding Justice became
a member of the Board of Trustees of the Philippine Judicial Academy;
In line with the Supreme Court’s implementation of its program for judicial
reforms, the CTA participated in the following activities, to wit:
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CTA Annual Report for Calendar Year 2005
The Court continued to contribute to the fiscal effort of the Government in terms of
taxes, duties and other revenues it adjudged in favor thereof. Thus, for the year 2005,
aside from the Bureau of Internal Revenue (BIR) and Bureau of Customs (BOC) cases
disposed of by decisions and resolutions, the Court had adjudicated in favor of the
government a total of PhP2,009,347,878.25 taxes and duties due it and/or collectible by
it.
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CTA Annual Report for Calendar Year 2005
Budgetary Outlay
Regular Appropriation
Personal Services PhP 29,900,000.00
Maintenance & Other
Operating Expenses (MOOE) 16,599,000.00
Capital Outlay 11,600,000.00
-----------------------------
PhP 58,099,000.00
Automatic Appropriation
Retirement & Life Insurance Premiums 1,442,000.00
-----------------------------
Total Budget for FY 2005 PhP 59,541,000.00
=================
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CTA Annual Report for Calendar Year 2005
The Special Allowance for the Judiciary (SAJ) was created under
Republic Act No. 9227. This shall benefit: (1) Justices in the appellate
courts; (2) Judges in the Regional Trial Courts; and (3) all other
positions in the Judiciary with the ranking of a RTC/MTC Judge and
all other Judges from the lower courts. The funds necessary for the
implementation of this allowance shall be sourced from the legal fees
originally prescribed, imposed and collected under Rule 141 of the
Rules of Court prior to the promulgation of the amendments under
Presidential Decree No. 1949, dated 18 July 1984, and increases in
current fees and new fees which may be imposed and collected by the
Supreme Court after the effectivity of Republic Act No. 9227.
Collections for this fund are deposited with the Land Bank of the
Philippines under a separate Special Allowance for the Judiciary (SAJ)
account.
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CTA Annual Report for Calendar Year 2005
The docket fees of the CTA were again amended in 2004, when
the Supreme Court through its En Banc Resolution, A.M. No. 04-2-04-
SC, revised Rule 141 of the Revised Rules of Court. This Resolution
increased not only the CTA legal fees but the legal fees of all courts in
the judiciary. It took effect on August 16, 2004.
The Sheriff’s Trust Fund (STF) fees are collected on all cases
filed with the CTA whether civil or criminal, and whether filed with the
CTA Division or En Banc level. It is payable in a fixed amount of
PhP1,000.00 per petition filed by a private petitioner subject to
replenishment if already exhausted before the termination of the case,
and to refund if after the termination of the case there is a remaining
balance in the fee/s paid. The STF fees are deposited with the Land
Bank of the Philippines under a separate STF account. Collection of
these fees started in September 2005.
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CTA Annual Report for Calendar Year 2005
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CTA Annual Report for Calendar Year 2005
Respectfully submitted:
SGD.
ERNESTO D. ACOSTA
Presiding Justice
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