A specialized tax court that is impartial, competent, transparent, and worthy of public trust and confidence, ensuring faithful compliance with tax laws.

To achieve its vision, the court is guided by the following goals: (1) to ensure the fair collection of taxes by the Government; (2) to provide adequate judicial remedies to taxpayers against unreasonable and unjustified tax assessments and through the refund of excess taxes paid; (3) promotion of the common good through the proper interpretation of tax statutes; (4) adherence to the independence of the judiciary; and (5) enhancement of the public trust and confidence in the judiciary.