Republic ACt 9503

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June 12, 2008

REPUBLIC ACT NO. 9503

AN ACT ENLARGING THE ORGANIZATIONAL STRUCTURE OF THE

COURT OF TAX APPEALS, AMENDING FOR THE PURPOSE CERTAIN

SECTIONS OF THE LAW CREATING THE COURT OF TAX APPEALS,

AND FOR OTHER PURPOSES

SECTION 1.Section 1 of Republic Act No. 115! "# "$en%e%! i#

&e'eb( fu't&e' "$en%e% to 'e"% "# follo)#* I+AcCS

,SEC. 1.Court; Justices, Qualifcations; Salary; Tenure. -

T&e'e i# &e'eb( c'e"te% " Cou't of T" Appe"l# /CTA )&ic&#&"ll be of t&e #"$e leel "# t&e Cou't of Appe"l#! po##e##in2

"ll t&e in&e'ent po)e'# of " Cou't of u#tice! "n% #&"ll con#i#t

of " P'e#i%in2 u#tice "n% ei2&t /4 A##oci"te u#tice#. T&e

incu$bent P'e#i%in2 u%2e "n% A##oci"te u%2e# #&"ll

continue in oce "n% be"' t&e ne) title# of P'e#i%in2 u#tice

"n% A##oci"te u#tice#. T&e P'e#i%in2 u#tice "n% t&e t)o /

$o#t Senio' A##oci"te u#tice#! "ll of )&o$ "'e incu$bent!

#&"ll #e'e "# c&"i'$en of t&e t&'ee /3 6ii#ion#. T&e ot&e'

t&'ee /3 incu$bent A##oci"te u#tice# "n% t&e t&'ee /3

"%%ition"l A##oci"te u#tice# #&"ll #e'e "# $e$be'# of t&e6ii#ion#. T&e "%%ition"l t&'ee /3 u#tice# "# p'oi%e% &e'ein

"n% t&e #uccee%in2 $e$be'# of t&e Cou't #&"ll be "ppointe%

b( t&e P'e#i%ent upon no$in"tion b( t&e u%ici"l "n% B"'

Council. T&e P'e#i%in2 u#tice #&"ll be #o %e#i2n"te% in &i#

"ppoint$ent! "n% t&e A##oci"te u#tice# #&"ll &"e

p'ece%ence "cco'%in2 to t&e %"te of t&ei' 'e#pectie

"ppoint$ent#! o' )&en t&e "ppoint$ent# of t)o / o' $o'e

of t&e$ #&"ll be"' t&e #"$e %"te! "cco'%in2 to t&e o'%e' in

)&ic& t&ei' "ppoint$ent# )e'e i##ue% b( t&e P'e#i%ent. T&e(#&"ll &"e t&e #"$e 7u"li8c"tion#! '"n! c"te2o'(! #"l"'(!

e$olu$ent# "n% ot&e' p'iile2e#! be #ub:ect to t&e #"$e

in&ibition# "n% %i#7u"li8c"tion#! "n% en:o( t&e #"$e

'eti'e$ent "n% ot&e' bene8t# "# t&o#e p'oi%e% fo' un%e'

ei#tin2 l")# fo' t&e P'e#i%in2 u#tice "n% A##oci"te u#tice# of

t&e Cou't of Appe"l#.



,;&enee' t&e #"l"'ie# of t&e P'e#i%in2 u#tice "n% t&e

A##oci"te u#tice# of t&e Cou't of Appe"l# "'e inc'e"#e%! #uc&

inc'e"#e# in #"l"'ie# #&"ll be %ee$e% co''e#pon%in2l(

eten%e% to "n% en:o(e% b( t&e P'e#i%in2 u#tice "n%

A##oci"te u#tice# of t&e CTA.

,T&e P'e#i%in2 u#tice "n% A##oci"te u#tice# #&"ll &ol%

oce %u'in2 2oo% be&"io'! until t&e( 'e"c& t&e "2e of

#eent( /<0! o' beco$e inc"p"cit"te% to %i#c&"'2e t&e %utie#

of t&ei' oce! unle## #oone' 'e$oe% fo' t&e #"$e c"u#e#

"n% in t&e #"$e $"nne' p'oi%e% b( l") fo' $e$be'# of t&e

:u%ici"'( of e7ui"lent '"n.,

SECTION .Section of t&e #"$e Act! "# "$en%e%! i# &e'eb(

fu't&e' "$en%e% to 'e"% "# follo)#*

,SEC. .Sitting En Banc or Division; Quorum;

Proceedings. - T&e CTA $"( #it en banc o' in t&'ee /3

6ii#ion#! e"c& 6ii#ion con#i#tin2 of t&'ee /3 u#tice#.

,=ie /5 u#tice# #&"ll con#titute " 7uo'u$ fo'

#e##ion# en banc "n% t)o / u#tice# fo' #e##ion# of "

6ii#ion. Provided, T&"t )&en t&e 'e7ui'e% 7uo'u$ c"nnot be

con#titute% %ue to "n( "c"nc(! %i#7u"li8c"tion! in&ibition!

%i#"bilit(! o' "n( ot&e' l")ful c"u#e! t&e P'e#i%in2 u#tice #&"ll%e#i2n"te "n( u#tice of ot&e' 6ii#ion# of t&e Cou't to #it

te$po'"'il( t&e'ein. 6ECcAS

,T&e "'$"tie ote# of 8e /5 $e$be'# of t&e

Cou't en banc #&"ll be nece##"'( to 'ee'#e " %eci#ion of "

6ii#ion but " #i$ple $":o'it( of t&e u#tice# p'e#ent

nece##"'( to p'o$ul2"te " 'e#olution o' %eci#ion in "ll ot&e'

c"#e# o' t)o / $e$be'# of " 6ii#ion! "# t&e c"#e $"( be!

#&"ll be nece##"'( fo' t&e 'en%ition of " %eci#ion o' 'e#olution

in t&e 6ii#ion Leel., 004l")#n%'el

SECTION 3. Aroriations. - T&e "$ount of T)ent( $illion

pe#o# /P0!000!000.00 nece##"'( to c"''( out t&e p'oi#ion# of t&i#

Act #&"ll be "pp'op'i"te% i$$e%i"tel( to be 2ene'"te% f'o$

)&"tee' #ou'ce t&"t "'e ""il"ble in t&e N"tion"l T'e"#u'(! b"#e%



on " #peci"l #upple$ent"l bu%2et to be #ub$itte% to t&e

6ep"'t$ent of Bu%2et "n% >"n"2e$ent /6B> )&ic& #&"ll not

ecee% t&e &e'ein "pp'op'i"tion. ECS+I6

SECTION ?.!eealing Clause. - All l")#! eecutie o'%e'#!eecutie i##u"nce# o' lette'# of in#t'uction o' "n( p"'t t&e'eof

incon#i#tent )it& o' cont'"'( to t&e p'oi#ion# of t&i# Act "'e &e'eb(

%ee$e% 'epe"le%! "$en%e% o' $o%i8e% "cco'%in2l(.

SECTION 5.Searability Clause. - If! fo' "n( 'e"#on! "n(

#ection o' p'oi#ion of t&i# Act #&"ll be %ecl"'e% uncon#titution"l o'

in"li%! t&e ot&e' p"'t# t&e'eof not "@ecte% t&e'eb( #&"ll 'e$"in

"li%.

SECTION .E"ectivity Clause. - T&i# Act #&"ll t"e e@ect "fte'

8fteen /15 %"(# follo)in2 it# public"tion in "t le"#t t)o /

ne)#p"pe'# of 2ene'"l ci'cul"tion. +CITAS

App'oe%* une 1! 004

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Republic ACt 9503