President Gloria Macapagal-Arroyo recently signed Republic Act (RA) No. 9503, reorganizing the Court of Tax Appeals, and raising the CTA to the same judicial level as that of the Court of Appeals (CA).
RA 9503, also raised the number of CTA justices from six to nine to speed up the resolution of tax cases before it.
It also states that CTA justices shall possess “all the inherent powers of a court of justice, and shall consist of a presiding justice and eight associate justices.”
Under RA 9503, the CTA justices, “shall have the same qualifications, rank, category, salary, emoluments and other privileges, be subject to the same disqualifications, and enjoy the same retirement and other benefits as those provided for under existing laws for the Presiding Justice and Associate Justices of the Court of Appeals.”
“The Presiding Justice and Associate Justices shall hold office during good behavior, until they reach the age of seventy (70), or become incapacitated to discharge the duties of their office, unless sooner removed for the same causes and in the same manner provided by law for members of the judiciary of equivalent rank,” the new law said.
RA 9503 will take effect 15 days after its