The passage of R.A. 9282 on March 30, 2004, which took effect on April 23, 2004, recently expanded the jurisdiction of the Court of Tax Appeals (CTA), by amending certain sections of R.A. 1125, the “Law Creating the Court of Tax Appeals”. Under R.A. 9282, CTA’s rank is now elevated to the level of the Court of Appeals with special jurisdiction and its memberships enlarged from one (1) division of three Judges to two (2) divisions of three Justices each. It acquired both the original and appellate jurisdictions over civil and criminal tax cases involving the National Internal Revenue Code, Tariff and Customs Code and the Local Government Assessment Code.
The Court of Tax Appeals was originally created by virtue of Republic Act. No. 1125 which was enacted on June 16, 1954 and was recently amended by Republic Act. No. 9282 on March 30, 2004, which took effect on April 23, 2004.....
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