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Cta Es2012
Cta Es2012
A. Introduction
The Court of Tax Appeals (CTA) was created on June 16, 1954 through the
enactment of Republic Act (RA) No. 1125. Considering its limited jurisdiction
then, it had only three Judges which, at present, is equivalent to one Division.
With the passage of RA 9282 on April 23, 2004, the CTA became an Appellate
Court, equal in rank to the Court of Appeals. The composition of the Court
increased to six Justices with one Presiding Justice and five Associate Justices. It
sits en banc or in two Divisions with three Justices each.
Pursuant to the provisions of RA 1125 and other laws prior to RA 9282, the Court
of Tax Appeals retains exclusive appellate jurisdiction to review, by appeal, the
following:
Under RA 9282, the CTA’s original appellate jurisdiction was expanded to include
the following:
Likewise, RA 9503 was enacted on June 12, 2008 and took effect on July 5, 2008.
This further enlarged the organizational structure of the CTA by creating a Third
Division and providing for three additional Justices. Hence, the CTA is now
composed of one Presiding Justice and eight Associate Justices.
As of December 31, 2012, the CTA has 242 manpower complement of which 163
are permanent, 71 are co-terminus, 6 are casual and 2 are contractual.
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The CTA, as one of the courts comprising the Philippine Judiciary, is under the
supervision of the Supreme Court.
B. Financial Highlights
The agency’s assets, liabilities and government equity; and the total allotments
received and total amounts obligated during the year as compared with CY 2011 are
as follows:
Increase/
2012 2011 (Decrease)
(In Philippine Peso)
A. Financial Condition
Assets 377,491,211.27 327,970,566.76 49,520,644.51
Liabilities 49,370,688.97 17,590,355.93 31,780,333.04
Government Equity 328,120,522.30 310,380,210.83 17,740,311.47
The details of allotments, obligations and balances are presented in Annex A of this
report.
C. Scope of Audit
The audit was focused on the financial accounts and operations of the Court of Tax
Appeals for the year ended December 31, 2012. The audit was aimed at
ascertaining the propriety of disbursements, reliability of financial reports and
compliance with prescribed auditing and accounting rules and regulations based on
the available records and reports obtained and presented by the Auditee.
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E. Significant Observations and Recommendations
Of the 11 recommendations embodied in the 2011 Annual Audit Report and prior
years (2007-2010), 2 were implemented, 8 were partially implemented and 1 was
not implemented.
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