Court of Tax Appeals (CTA) Filing-Fee Payment Modes in the Philippines
Scope of this article – This is a practitioner-oriented summary of every presently available way to pay the legal fees required when one files a case, pleading, or motion with the Court of Tax Appeals. Sources include the CTA Revised Rules of 2005 (as last amended by A.M. No. 19-08-17-CTA, effective 14 November 2019), Rule 141 of the Rules of Court (suppletory), Supreme Court OCA circulars on judiciary e-payments (e.g., 137-2020, 113-2023), and the CTA’s own Cashiering & Disbursement Manual. The section on jurisprudence cites leading CTA and SC decisions that clarified the effect of defective or late payment. All peso amounts below already reflect the latest tranches of legal-fee adjustments approved by the Supreme Court (2017-2025 schedule).
1. Legal framework
| Instrument | Key provisions on fees & mode of payment |
|---|---|
| Republic Act No. 1125, as amended (CTA Charter) | §18 authorises the SC to fix filing fees for CTA actions; §18-A empowers the CTA to collect and account for such fees. |
| CTA Revised Rules (A.M. No. 05-11-07-CTA, as amended) | Rule 13, §§7-10 – petition “is deemed filed only upon (a) tender of the pleading and (b) full payment of the correct legal fee.” Insufficient/late fees are a ground for dismissal, subject to the 15-day curing period under Rule 13 §7. |
| Rule 141, Rules of Court (2013 Bar Matter) | Applied suppletorily; governs assessments not expressly covered by the CTA schedule (e.g., photocopying, appeal bonds). |
| Supreme Court OCA Circulars 37-2013, 137-2020, 21-2021 & 113-2023 | Laid down the nationwide Judiciary ePayment Solution (JEP), initially pilot-tested at the CTA; recognised electronic transfers, debit/credit-card gateways, and e-wallets as official collection channels. |
| Manual of Cashiering Operations for Special Courts (2019 ed.) | Details receipting, daily de-posting, and treasury reporting procedures for each mode. |
2. Schedule of filing fees (how the amount is fixed)
“Ad valorem” petitions (e.g., disputes over taxes, customs duties, or local-tax assessments). Fee = 0.75 % of the basic tax, penalty, or fine in dispute, but not less than ₱2,000 and not more than ₱60,000. The tax shown in the final BIR-ECAB or BoC-CMO decision (or in the LGU notice of assessment) is controlling.
“Non-ad valorem” actions (typical examples)
Action Flat filing fee Criminal complaint/info for tax evasion ₱10,000 Appeal by petition for review (Rule 43 route) ₱4,800 Motion for reconsideration/new trial ₱400 Entry-of-appearance or substitution of counsel ₱200 Issuance of subpoena duces tecum/ad testificandum ₱150 per witness Additional fees — Sheriff’s deposit (initial ₱2,000), transcripts (₱10/folio), exemplifications (₱100/page), sheriff’s percentage (1.5 % of amount collected on execution, max ₱100,000).
(Figures reflect the 2023 tranche; the fourth and final increase will take effect on 01 January 2026.)
3. Accepted modes of payment
| Mode | Where/How to Pay | Proof of payment accepted by the CTA |
|---|---|---|
| 1 – Cash | Cashier’s window, CTA Main Building, Diliman, Quezon City (08:00-16:30, weekdays) | Machine-validated Official Receipt (OR) issued on the spot |
| 2 – Cashier’s or Manager’s Check | Payable to “Court of Tax Appeals”; drawn on any Philippine bank | Original OR + validated check stub (attached to the case record) |
| 3 – Postal Money Order / Demand Draft | Addressed to CTA Cashier; used mostly by filers in areas without bank branches | OR + xerox copy of money order |
| 4 – On-line bank transfer (PESONet / InstaPay) | Transfer to Land Bank of the Philippines CTA Trust Account No. 0472-1041-82. Reference: “[Party name] – CTA filing fee.” | Upload or email the validated deposit/transfer slip and the auto-generated JEP Payment Reference Number (PRN). The JEP portal automatically sends a matching notice to the CTA cashier. |
| 5 – Land Bank Link.Biz Portal (Debit/Credit card) | Accessible via https://www.landbank.com/LinkBizPortal. Search for “Supreme Court (Court of Tax Appeals).” | PDF confirmation page bearing PRN + emailed electronic OR (usually within 30 minutes) |
| 6 – GCash / Maya e-wallet | Through the Judiciary ePayment icon inside the wallet app; the wallet creates a PRN and routes the payment to Link.Biz. | Screenshot of successful transaction + auto-emailed electronic OR |
| 7 – Over-the-counter collection partners | Any LBP-accredited agent bank or Bayad Center: fill out a Judiciary Collection Slip and pay cash | Machine-validated collection slip; OR is generated at the CTA the next business day |
| 8 – Foreign remittance (OFW litigants) | Telegraphic transfer in USD to LBP SWIFT: TLBPPHMM, credit to the same CTA account. Convert using LBP’s BSR (bank-selling rate) on posting date. | SWIFT confirmation + converted OR. The amount must net of bank charges; shortage can be settled in cash upon retrieval of the OR. |
Note 1 – One-stop eFiling Because the CTA’s eFiling portal (rolled out 2024) is fully integrated with the JEP, choosing “Pay now” at the last step will automatically direct the party to modes 4-6. The pleading is deemed filed only once the PRN status is “PAID.”
Note 2 – Combination payments If the assessed fee exceeds the daily GCash ceiling (₱100,000), parties may split: e.g., GCash (₱100k) + manager’s check (balance). Submit both proofs together; the pleading is considered filed on the date the last component is paid.
4. Step-by-step workflow
- Get an Assessment Slip from the docket clerk or generate it inside the eFiling portal.
- Choose and complete payment using any single or combination mode above.
- Secure the OR/PRN confirmation.
- File / upload the pleading with the OR (scanned copy for eFiling).
- Clerk of Court stamps “FILED” or the portal unlocks a “Successful filing” banner.
💡 Tip: For rush filings near the prescriptive deadline, cash or manager’s check remains the safest; electronic payments can be delayed by gateway maintenance windows.
5. Consequences of non-payment, short payment, or late payment
| Scenario | CTA / SC doctrinal ruling |
|---|---|
| No proof of payment attached | Victorias Milling v. CTA (CTA EB Res. 30 Sept 2014) – petition is pro forma and may be dismissed outright; however, Rule 13 §7 curing period applies. |
| Under-payment | Commissioner of Customs v. Maranan (SC G.R. 243439, 09 Dec 2021) – CTA correctly dismissed a petition filed one day before the 30-day period because the fee paid was short; curing outside the 30-day statutory period cannot retroactively perfect jurisdiction. |
| Payment after reglementary period | BIR v. Phil. Bank (CTA EB No. 2531, 20 Jan 2023) – belated fee converts the pleading into a motion for reconsideration of the adverse BIR ruling, not an original petition; dismissed for being filed out of time. |
| Bank-transfer reflected after cut-off | Orient Overseas v. CTA (First Div. Res. 14 Apr 2022) – filing date is when the bank’s clearinghouse confirms credit to the CTA account, not when the payer initiated the transfer. |
6. Refunds, reversals, and mis-posted payments
- Full withdrawal of petition before docketing → 95 % refund (5 % retained as administrative cost), per §9, Rule 141.
- Over-payment detected by cashier → refund through LBP check within 30 days.
- Duplicate e-wallet debits → reversal is requested through the JEP Help Desk; CTA cashier issues a Certification of No Debt to trigger the wallet refund.
- Mis-posted to Supreme Court instead of CTA → filer obtains certification from SC Fiscal Office; CTA honours the certification and credits the amount to the filing fee.
7. Recent reforms & what’s coming next
- Nationwide rollout of Judiciary ePayment 2.0 (target Q4 2025) – will add PayPal, UnionBank, and wire-to-QRPH options, plus API hooks so that the eFiling portal auto-detects payment in under 60 seconds.
- Digital Official Receipt (D-OR) project – ORs to carry a QR code verifiable on-line; eliminates need to submit paper OR in appeals to the SC.
- Proposed 2026 fee-recalibration – fourth tranche to align CTA filing fees with inflation (average +10 %). Draft administrative matter is with the SC Committee on Revision of Rules.
8. Practical checklist for counsel & litigants
- Double-check the assessment: wrong tax base ⇒ wrong fee ⇒ jurisdictional defect.
- Name on check must read exactly: “COURT OF TAX APPEALS”.
- Get your PRN before midnight if beating a deadline; bank maintenance often starts 23:30.
- Keep e-wallet limits in mind: raise your profile limit at least two banking days prior.
- Staple OR/PRN printout to the upper-right corner of the initiatory pleading.
- If paying from overseas, add at least USD 15 for correspondent-bank fees.
Key take-away
At the CTA, payment is jurisdictional: without full and timely legal fees the petition does not exist in law. Parties now enjoy eight distinct payment avenues – from traditional cash to real-time e-wallets – but every mode still boils down to one rule: no proof of complete payment, no valid filing.