Bill Type
Congress Name
Long Title
AN ACT EXPANDING THE JURISDICTION OF THE COURT OF TAX APPEALS, ELEVATING ITS RANK TO THE LEVEL OF A COLLEGIATE COURT WITH SPECIAL JURISDICTION AND ENLARGING ITS ORGANIZATIONAL STRUCTURE, AMENDING FOR THE PURPOSE CERTAIN SECTIONS OF REPUBLIC ACT NO. 1125, AS AMENDED, OTHERWISE KNOWN AS THE LAW CREATING THE COURT OF TAX APPEALS, AND FOR OTHER PURPOSES
Date filed
January 27, 2004
Scope
Urgent Bill
Yes
Legislative History
| House Bill/Resolution NO. House Bill No. 6673, 12th Congress of the Republic | |
| REPUBLIC ACT NO. RA09282 | |
| FULL TITLE : AN ACT EXPANDING THE JURISDICTION OF THE COURT OF TAX APPEALS, ELEVATING ITS RANK TO THE LEVEL OF A COLLEGIATE COURT WITH SPECIAL JURISDICTION AND ENLARGING ITS ORGANIZATIONAL STRUCTURE, AMENDING FOR THE PURPOSE CERTAIN SECTIONS OF REPUBLIC ACT NO. 1125, AS AMENDED, OTHERWISE KNOWN AS THE LAW CREATING THE COURT OF TAX APPEALS, AND FOR OTHER PURPOSES | |
| SHORT TITLE : Expanding the Jurisdiction of the Court of Tax Appeals | |
| ABSTRACT : The bill seeks to lodge with the Court of Tax Appeals (CTA) both criminal and civil jurisdictions over tax and customs cases in order to avoid needless delays in the final disposition of such cases. The vesting of both criminal and civic jurisdictions of a tax case in one court will likewise effectively chance and maximize the development of jurisprudence and judicial precedence on all tax matters which is of vital importace to revenue administration.The bill also seeks to elevate the rank of the CTA to the level of the Sandiganbayan, widen its organizational structure and expand its jurisdiction. The approval of the bill is seen to improve the tax collection efficiency of the Bureau of Internal Revenue, the Bureau of Customs and other revenue collecting agencies of the government. | |
| PRINCIPAL AUTHOR/S : SUAREZ, ALETA C. | |
| DATE FILED : 2004-01-27 | |
| SIGNIFICANCE: NATIONAL | |
| CO-AUTHORS : | |
| 1. Libanan | 2. Javier |
| 3. Andaya | 4. Espino |
| 5. Badelles | 6. Marcos |
| 7. Syjuco | 8. Jaraula |
| 9. Calalay | 10. Uy |
| 11. Villarama | 12. Umali |
| 13. Ylagan | 14. Del Mar |
| DATE CERTIFIED AS URGENT:2004-01-30 | |
| URGENT BILL? Yes | |
| DATE CERTIFIED AS URGENT:2004-01-30 | |
| ACTIONS TAKEN BY THE COMMITTEE | |
| COMMITTEE REPORT NO. 02051 | |
| SUBMITTED ON 2004-01-27 | |
| SUBMITTED BY: JUSTICE, APPROPRIATIONS | |
| RECOMMENDATIONS: approval | |
| SUBSTITUTED BILLS: House Bill No. 854, 12th Congress of the Republic, House Bill No. 2862, 12th Congress of the Republic, House Bill No. 5044, 12th Congress of the Republic | |
| ACTIONS TAKEN BY THE COMMITTEE ON RULES | |
| REFERRAL TO THE COMMITTEE ON RULES ON 2004-02-02 | |
| DATE INCLUDED IN OB: 2004-02-02 | |
| SECOND READING INFORMATION | |
| PERIOD OF SPONSORSHIP : 2004-02-02 | |
| DATE APPROVED ON SECOND READING : 2004-02-02 | |
| REMARKS : The Body approved to consider the Explanatory Notes of HB Nos. 854, 2862 and 5044 as the sponsorship remarks on the measure. | |
| THIRD READING INFORMATION | |
| DATE APPROVED BY THE HOUSE ON THIRD READING :2004-02-02 | |
| HOUSE VOTES: YEAS:130 NAYS:0 ABSTAIN:.0 | |
| DATE TRANSMITTED TO THE SENATE: 2004-02-05 | |
| ACTIONS TAKEN BY THE SENATE/HOUSE | |
| DATE RECEIVED BY THE SENATE: 2004-02-05 | |
| DATE HOUSE AGREED TO THE SENATE AMENDMENTS: 2004-02-02 | |
| REMARKS : House adopted SB02712 as an amendment to House Bill No. 6673, 12th Congress of the Republic. | |
| ACTIONS TAKEN BY THE PRESIDENT | |
| DATE TRANSMITTED TO THE PRESIDENT : 2004-02-27 | |
| DATE ACTED UPON BY THE PRESIDENT : 2004-03-30 | |
| PRESIDENTIAL ACTION:(A)PPROVED/(V)ETOED/(L)APSED : A | |
| REPUBLIC ACT NO.: RA09282 | |
| ORIGIN : HOUSE | |
| REPUBLIC ACT TITLE: 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 OF REPUBLIC ACT NO. 1125, AS AMENDED, OTHERWISE KNOWN AS THE LAW CREATING THE COURT OF TAX APPEALS, AND FOR OTHER PURPOSES |
Abstract
The bill seeks to lodge with the Court of Tax Appeals (CTA) both criminal and civil jurisdictions over tax and customs cases in order to avoid needless delays in the final disposition of such cases. The vesting of both criminal and civic jurisdictions of a tax case in one court will likewise effectively chance and maximize the development of jurisprudence and judicial precedence on all tax matters which is of vital importace to revenue administration.The bill also seeks to elevate the rank of the CTA to the level of the Sandiganbayan, widen its organizational structure and expand its jurisdiction. The approval of the bill is seen to improve the tax collection efficiency of the Bureau of Internal Revenue, the Bureau of Customs and other revenue collecting agencies of the government.
Disclaimer
Note: Legislative history and other information accessed from Congress Legis. Information as of April 20, 2022.