Court of Tax Appeals

Court of Tax Appeals Jurisprudence refers to the body of law derived from the decisions of the Court of Tax Appeals (CTA) in interpreting and ruling on the validity of tax assessments, laws, and issuances. This includes decisions rendered by both the Court En Banc and the Court in Division.

These rulings address issues of taxation, the interpretation of revenue issuances, and the constitutionality or legality of administrative tax regulations issued by the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC).