Chief Justice Alexander Gesmundo has lauded the magistrates and personnel of the Court of Tax Appeals (CTA) for continuously living up to their mandate as a safeguard against abuse of tax power as it is fairly weighing contrasting interests of both the state and its taxpayers.
“The service that you provide as a specialized court—fairly weighing the contrasting interests of the State and of its taxpayers, wisely reconciling and correcting tax issues, and serving as a safeguard against any abuse or circumvention of the power to tax—will remain all the more important given the growing needs of our developing nation, especially amid the myriad crises we face today and will face tomorrow,” Gesmundo said, in his keynote address during the 70th Founding Anniversary of the Court of Tax Appeals (CTA) on June 14, 2024, at the Philippine International Convention Center Reception Hall.
Gesmundo said that the CTA justices and personnel that the Supreme Court will continue to support the tax court’s pursuit of its mission.
The CTA has exclusive appellate jurisdiction to review by appeal decisions involving violations of the National Internal Revenue Code and the Tariff and Customs Code, as well as those involving local tax cases and assessment and taxation of real property.
Recognizing that the world today is not what it was when the tax court was founded 70 years ago, the top magistrate encouraged the CTA “to be attuned to the changing needs of the present, and to remain adaptable to innovations and prepared for the challenges of the future.”
The Chief Justice also challenged them to change the expectations of the public in judicial institutions, especially as the tax court continues to make important contributions to the country’s development.
Gesmundo also highlighted how the Court’s blueprint of judicial reform, the Strategic Plan for Judicial Innovations 2022-2027 or the SPJI, helps judicial institutions such as the CTA better adapt to the changing times.
The top magistrate thanked the CTA Justices and personnel for their proactive support and participation in achieving the SPJI’s target outcomes of efficiency, innovation, and access.
“The CTA, in its conscientiousness in rendering its decisions judiciously and expeditiously, has always been well aligned with the aspirations and policy directions of the Supreme Court—and the same is true in our pursuit of the SPJI,” Gesmundo stressed.
The CTA was created on June 16, 1954, under Republic Act (RA) No. 1125 as a three-person court with a Presiding Judge and two Associate Judges. This was tripled in 2008 under RA No. 9503 to its current composition of a Presiding Justice and eight Associate Justices, establishing the CTA as a court on the same level as the Court of Appeals.
The current members of the CTA En Banc, who were all present at the celebration, are: Presiding Justice Ramon G. Del Rosario and Associate Justices Ma. Belen M. Ringpis-Liban, Catherine T. Manahan, Jean Marie A. Bacorro-Villena, Maria Rowena Modesto-San Pedro, Marian Ivy F. Reyes-Fajardo, Lanee S. Cui-David, Corazon G. Ferrer-Flores, and Henry S. Angeles.
Also joining them and the Chief Justice were Supreme Court Associate Justices Ramon Paul L. Hernando, Amy C. Lazaro-Javier, Rodil V. Zalameda, Samuel H. Gaerlan, Jhosep Y. Lopez, and Maria Filomena D. Singh; Court of Appeals Presiding Justice Mariflor P. Punzalan-Castillo; and Sandiganbayan Presiding Justice Amparo M. Cabotaje-Tang.