President Ferdinand Marcos Jr. has appointed Associate Justice Ma. Belen Ringpis Liban as the new presiding justice of the Court of Tax Appeals (CTA) on Wednesday, December 17.

Ringpis Liban replaced former presiding justice Roman del Rosario, who retired from the judiciary in October. The new CTA chief took her oath before Supreme Court (SC) Chief Justice Alexander Gesmundo on December 18.

“The appointment underscores the President’s commitment to upholding the rule of law and strengthening judicial institutions through principled and capable leadership,” Malacañang said on Wednesday.

“Justice Ringpis-Liban is expected to lead the Court with independence, professionalism, and fidelity to the Constitution, ensuring the fair and timely resolution of tax cases essential to public trust and economic stability,” it added.

As the new CTA presiding justice, Ringpis Liban will lead the court responsible for handling tax and Customs-related cases.

With her appointment, the presiding justices of the three appellate courts in the country are now headed by women. Presiding Justice Fernanda Lampas Peralta for the Court of Appeals (CA) and Presiding Justice Geraldine Faith Econg for the anti-graft court Sandiganbayan.

From lower court to CTA

Ringpis Liban has been in government service for nearly 40 years — almost three decades of which have been under the legal profession. She was appointed CTA associate justice in 2013, during the term of the late president Benigno Aquino III.

The new CTA presiding judge is part of the Philippine Judges Association, where she held positions like senior vice president, secretary general, vice president for external affairs, and regional director for Central Luzon.

Under the Philippine Women Judges Association, she also served as secretary and auditor. Ringpis Liban had also represented the country as liaison officer to the International Association of Women Judges.

“Her commitment to the legal profession and judicial reform is further reflected in her participation in numerous national and international conferences and seminars, including those convened by the International Association of Women Judges, the International Fiscal Association, and the International Bar Association,” her CTA profile read.

Prior to her CTA stint, Ringpis Liban served as Regional Trial Court (RTC) presiding judge for 17 years in Malolos, Bulacan and Quezon City.

As an esteemed lawyer, she has both worked in the public and private sectors. She once worked as Solicitor III at the Office of the Solicitor General, confidential attorney at the Court of Appeals, legal assistant at the Philippine National Construction Corporation, and as a legal associate at the Puruganan, Ongkiko & Chato law firm.

Personal life

The new CTA chief earned her economics degree from the University of Santo Tomas. She later finished law at the University of the Philippines (UP) College of Law.

According to her CTA profile, Ringpis Liban is a “proud product of the Philippine public school system,” completing her early education at Project 6 Elementary School and Ramon Magsaysay (Cubao) High School.

She is married to another lawyer, Luisito Liban, a former senior partner at SyCip Salazar Hernandez and Gatmaitan law firm, and a current member of the UP law faculty.

They have five kids: Paolo Luis, Juan Rafael, Andrea Marie, Leo Fidel, and Jose Miguel.

“Outside her judicial duties, Justice Liban remains actively involved in faith-based service as a member of the Catholics for Family and Life,” the profile read.

What is CTA?

The CTA is an appellate court, which means it is higher than RTCs and may review decisions of these lower courts, including appeals. If other appellate courts like the Court of Appeals (CA) handles appeals on most of cases, and the anti-graft court Sandiganbayan, corruption cases, the CTA handles tax-related cases.

Through Republic Act (RA) No. 1125, the CTA was created on June 16, 1954. It became an appellate court in 2004 through the passage of RA No. 9282, attaining an equal rank with the CA.

RA No. 9282 also expanded the CTA’s composition or en banc to six — one presiding justice and five associate justices. These justices sat on two divisions, with three members each.

Another law passed in 2008, RA No. 9503, further expanded the CTA’s structure and created a third division with three additional justices. From then up to the present, the tax appellate court is composed of a presiding justice and eight associate justices.

Originally, the CTA covered only civil tax cases. But through RA No. 9282, the CTA started handling cases pertaining to criminal taxes, local taxes, and even property taxes and final collection of taxes.

As the tax appeals court, it has the power to review the following cases or decisions:

• Decisions of the Bureau of Internal Revenue (BIR) commissioner on disputed assessments, refunds of internal revenue taxes, or other matters arising under the National Internal Revenue Code (NIRC) of other laws administered by the BIR.
• Decisions of the Bureau of Customs (BOC) commissioner involving liability for customs duties, fees, seizure, detention or release of property affected, among others. The power also extends to matters arising from the Customs law or other laws administered by the BOC.
• “In automatic review cases where such decisions of the Commission of Customs favorable to the taxpayer is elevated to the Secretary of Finance.”
• Decisions of the Department of Trade and Industry (DTI) chief in cases involving non-agricultural products, and the secretary of agriculture on agricultural product-related cases under the anti-dumping duty, countervailing, and safeguard duty laws.

Other cases that may fall under the CTA’s review include:

• Criminal cases under NIRC or Tariff and Customs Code
• RTC decisions on local tax cases
• Decisions of Central Board of Assessment Appeals in cases involving assessment and taxation of real property
• Collection of internal revenue taxes

– Rappler.com