Procedures, organizational structure, quasi-legislative tax issuances: Court of Tax Appeals’ jurisdiction under R.A. 9282 and B.P. 129

• Main Author: Lim, Denise F.
• Format: text
• Language: English
• Published: Animo Repository 2015
• Subjects: Tax administration and procedure—Philippines; Philippines. Court of Tax Appeals; Tax protests and appeals—Philippines; Tax Law
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/6792
• Institution: De La Salle University

The Court of Tax Appeals (CTA) is a special court dedicated exclusively to the study and resolution of tax cases. It was granted jurisdiction over all matters involving taxation by R.A 9282. Within the hierarchy of courts, the CTA is a lower court in relation to the Supreme Court. The Supreme Court of the Philippines is the highest court of the land and the final arbiter in the interpretation of the law. Thus, the exercise by lower courts of their authority or jurisdiction to apply the law to a certain set of facts is limited by pronouncements already made or upheld by the Supreme Court. Tax cases that end up before the CTA originate, among others, from the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC). At least 70% of tax collections are collected through the BIR. The BIR and the BOC are mandated by law to implement the provisions of the Tax Code and the Customs Law, respectively. In carrying out their mandate, these agencies exercise quasi-judicial and quasi-legislative powers. For purposes of this study, the various documents which contain the written representation of the exercise of these powers, will be called “tax issuances.” In one tax case which was elevated to the Supreme Court, the Court held that the CTA has no jurisdiction over cases which stem from the exercise by the BIR or the BOC of their quasi-legislative powers, i.e. quasi-legislative tax issuances. This had the effect vii Juris Doctor – Master of Business Administration of truncating the exercise by the CTA of its full jurisdiction under the law even though a cursory reading of the R.A. 9282 itself will show no distinction between the nature of the powers of the BIR or the BOC. Research data supported the assertion that the CTA has jurisdiction over all types of tax cases. Examination and analysis of the various components involved revealed that there is a need to clarify the procedures which comprise the mechanism that guides the flow of tax cases through the judiciary. Furthermore, it is necessary to identify a clear chain of authority within the hierarchy, and ascertain the distribution of functions and tasks within the relevant organizational structure.