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REPUBLIC ACT NO. 9503 - AMENDMENT TO THE Court of Tax Appeals LAW


Salient Points of RA 9503

>The Court of Tax Appeals will now have three Divisions instead of two with each Division still being composed of three Justices.

>For en banc sessions, five Justices shall constitute a quorum. For sessions of a Division, the quorum (two Justices) remains the same.

>The affirmative vote of five members of the Court of Tax Appeals en banc shall be necessary to reverse a decision of a Division. However, only a simple majority of the Justices present necessary to promulgate a resolution or decision in all other cases, or two members of a Division, as the case may be, shall be necessary for the rendition of a decision or resolution in the Division level. (Note: Before RA No. 9503, there was no mention of the votes necessary to reverse a decision.)


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