Court of Tax Appeals of the Philippines
E87122
The Court of Tax Appeals of the Philippines is a specialized appellate court that adjudicates disputes involving national and local taxes, customs, and other tax-related matters in the country.
Aliases (1)
Statements (44)
| Predicate | Object |
|---|---|
| instanceOf |
appellate court
→
specialized court → tax court → |
| adjudicates |
disputes involving customs
→
disputes involving local taxes → disputes involving national taxes → other tax-related matters → tax disputes → |
| appealsTo |
Supreme Court of the Philippines
→
|
| branchOf |
Judiciary of the Philippines
→
|
| composition |
Associate Justices
→
Presiding Justice → |
| country |
Philippines
→
|
| dateEstablished |
1954-06-16
→
|
| establishedBy |
Republic Act No. 1125
→
|
| expandedBy |
Republic Act No. 9282
→
|
| furtherAmendedBy |
Republic Act No. 9503
→
|
| handlesAppealsFrom |
Court of Tax Appeals divisions (en banc)
→
Regional Trial Courts in tax cases → |
| hasJurisdictionOver |
civil tax cases
→
criminal tax cases → decisions of the Commissioner of Customs → decisions of the Commissioner of Internal Revenue → decisions of the Secretary of Agriculture → decisions of the Secretary of Finance → decisions of the Secretary of Trade and Industry → local tax cases → |
| higherCourt |
Supreme Court of the Philippines
→
|
| jurisdiction |
Republic of the Philippines
→
|
| legalBasis |
Republic Act No. 1125
→
Republic Act No. 9282 → Republic Act No. 9503 → |
| levelOfCourt |
collegiate court
→
|
| locatedIn |
Metro Manila
NERFINISHED
→
Philippines → |
| officialLanguage |
English
→
Filipino → |
| organizedInto |
divisions
→
|
| partOf |
Philippine judicial system
→
|
| seat |
Quezon City
NERFINISHED
→
|
| typeOfCases |
customs classification cases
→
customs valuation cases → tax assessment cases → tax refund cases → |
Referenced by (5)
| Subject (surface form when different) | Predicate |
|---|---|
|
Court of Tax Appeals of the Philippines
("Court of Tax Appeals divisions (en banc)")
→
|
handlesAppealsFrom |
|
Judiciary of the Philippines
→
|
hasBranch |
|
Philippine government
→
|
hasCourt |
|
Judiciary of the Philippines
→
|
hasSpecialCourt |
|
Supreme Court of the Philippines
→
|
subordinateCourt |