Court of Tax Appeals Appeal Procedure in the Philippines: Step-by-Step Guide
How to appeal to the Court of Tax Appeals in the Philippines: who may appeal, the 30-day deadline, the petition for review, and CTA en banc review.
An appeal to the Court of Tax Appeals (CTA) begins with a petition for review filed within thirty (30) days from receipt of the decision or ruling being questioned. Under Section 11 of Republic Act No. 9282, any party adversely affected by a decision, ruling, or inaction of the Commissioner of Internal Revenue, the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry, the Secretary of Agriculture, the Central Board of Assessment Appeals, or the Regional Trial Courts may file the appeal. The petition follows a procedure analogous to Rule 42 of the 1997 Rules of Civil Procedure, and a Division of the CTA hears the case.
Who may appeal to the CTA
The CTA exercises exclusive appellate jurisdiction to review, by appeal, decisions of the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto, or other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue.
It also reviews decisions of the Commissioner of Customs, the Central Board of Assessment Appeals, the Secretary of Finance on customs cases, and the Secretaries of Trade and Industry and Agriculture on dumping, countervailing duty, and safeguard measures.
Where the Commissioner of Internal Revenue does not act on a disputed assessment, refund, or other matter within the period fixed by law, that inaction is deemed a denial, and the taxpayer may already appeal.
The 30-day deadline and how to file
The appeal is made by filing a petition for review with the CTA within thirty (30) days from receipt of the decision or ruling. In cases of inaction, the 30-day period runs from the expiration of the period fixed by law for the Commissioner to act.
For decisions or rulings of the Central Board of Assessment Appeals and of the Regional Trial Court in the exercise of its appellate jurisdiction, the appeal is likewise by petition for review, under a procedure analogous to Rule 43 of the 1997 Rules of Civil Procedure, and the CTA hears the case en banc.
All other cases filed with the CTA are raffled to its Divisions.
Does filing an appeal stop tax collection?
No. As a general rule, an appeal taken to the CTA from a decision of the Commissioner of Internal Revenue, the Commissioner of Customs, or the Regional Trial Court does not suspend the payment, levy, distraint, or sale of any property of the taxpayer for the satisfaction of the tax liability.
However, when in the opinion of the Court the collection may jeopardize the interest of the Government or the taxpayer, the Court may at any stage of the proceeding suspend the collection and require the taxpayer either to deposit the amount claimed or to file a surety bond for not more than double the amount.
After the Division rules: motion for reconsideration and the CTA en banc
A party adversely affected by a ruling, order, or decision of a Division of the CTA may file a motion for reconsideration or new trial before the same Division within fifteen (15) days from notice.
If the party remains adverse to the Division's resolution on that motion, the next step is a petition for review with the CTA en banc, as provided under Section 18 of Republic Act No. 9282. In criminal cases, the general rule applicable in regular courts on matters of prosecution and appeal applies.
Review by the Supreme Court
A party adversely affected by a decision or ruling of the CTA en banc may file with the Supreme Court a verified petition for review on certiorari under Rule 45 of the 1997 Rules of Civil Procedure. This is the final avenue of judicial review, and it is discretionary on the part of the Supreme Court.
Frequently asked questions
How long do I have to appeal a BIR decision to the Court of Tax Appeals? Thirty (30) days from receipt of the decision or ruling. If the Commissioner failed to act within the period fixed by law, the 30-day period runs from the expiration of that period.
Can I appeal a BIR assessment directly to the Supreme Court? No. The CTA has exclusive appellate jurisdiction over decisions of the Commissioner of Internal Revenue. Review by the Supreme Court comes only after the CTA en banc has ruled, through a petition for review on certiorari under Rule 45.
Does appealing to the CTA stop the BIR from collecting the tax? Generally, no. Collection may continue unless the CTA, upon a finding that collection would jeopardize the interests of the Government or the taxpayer, suspends it and requires a deposit or a surety bond.
Practical takeaways
- Count 30 days from receipt, not from the date of the decision. In inaction cases, count from the expiration of the period fixed by law for the Commissioner to act.
- Match the mode of appeal to the issuing body. Decisions of the Central Board of Assessment Appeals and of the Regional Trial Court in its appellate jurisdiction go to the CTA en banc under a Rule 43-type procedure.
- Do not assume the appeal suspends collection. Be prepared to deposit the amount claimed or post a surety bond if the CTA finds collection would jeopardize interests.
- Preserve the next level. A motion for reconsideration or new trial must be filed with the same Division within 15 days from notice before elevating the matter to the CTA en banc.
- The last step is discretionary. A petition for review on certiorari under Rule 45 to the Supreme Court is not a matter of right.
Primary sources
The rules discussed above are drawn from the following primary sources. Where the firm's library holds the document as a PDF it is embedded here in full; the rest are cited by title.
RMC No. 06-2003 — Clarifies certain issues relative to the services rendered by individual professional practitioners, general professional partnerships, entertainers and professional athletes who are subject to the Value-Added Tax or Percentage Tax beginning January 1, 2003 Digest | Full Text | Annex AOpen in Law LibraryDownload PDF
RMC No. 02-2007 — Provides guidelines in the form of basic questions and answers regarding the Improved Voluntary Assessment Program (IVAP) Digest | Full TextOpen in Law LibraryDownload PDF
- REPUBLIC ACT NO. 9282 - AN ACT EXPANDING THE JURISDICTION OF THE COURT OF TAX APPEALS (CTA), ELEVATING ITS RANK TO THE LEVEL OF A COLLEGIATE COURT WITH SPECIAL JURISDICTION AND ENLARGING ITS MEMBERSHIP, AMENDING FOR THE PURPOSE CERTAIN SECTIONS OR REPUBLIC ACT NO. 1125, AS AMENDED, OTHERWISE KNOWN AS THE LAW CREATING THE COURT OF TAX APPEALS, AND FOR OTHER PURPOSES
This article is general information and not legal advice. For your specific situation, consult a lawyer or ask ASG Legal AI.
Related reading
A step-by-step guide to the BIR tax refund procedure in the Philippines, including documentary requirements, deadlines, and when to appeal to the CTA.
Learn the rules for an appeal to the Supreme Court of the Philippines, including what cases qualify, the petition process, and practical steps.
The Supreme Court denied the CIR's appeal in CIR v. Script2010, Inc., reaffirming that final and executory judgments can no longer be disturbed.
Philippine Supreme Court clarifies when a formal BIR tax assessment is not required to hold taxpayers civilly liable in criminal tax evasion cases.
Have a question about this topic?
This article is general information, not legal advice. Ask ASG Legal AI for a cited, plain-language answer on your own situation — free, no sign-up.