Republic ACt 9503
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Transcript of Republic ACt 9503
7/23/2019 Republic ACt 9503
http://slidepdf.com/reader/full/republic-act-9503 1/3
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#.
7/23/2019 Republic ACt 9503
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,;&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%
7/23/2019 Republic ACt 9503
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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