Court of Tax Appeals Filing Fees and Costs: Updated Guide (Philippines)

Introduction

The Court of Tax Appeals (CTA) in the Philippines is a specialized collegiate court established under Republic Act No. 1125 (as amended by Republic Act No. 9282 and Republic Act No. 9503) to exclusively exercise jurisdiction over cases involving tax laws, tariffs, and other revenue matters. It serves as a critical forum for taxpayers, the Bureau of Internal Revenue (BIR), local government units, and other revenue agencies to resolve disputes efficiently and expertly. Understanding the filing fees and costs associated with initiating and pursuing cases before the CTA is essential for litigants, as these can significantly impact the overall expense of litigation. This guide provides a comprehensive overview of the filing fees, associated costs, exemptions, and procedural considerations, based on the Revised Rules of the Court of Tax Appeals (RRCTA, A.M. No. 05-11-07-CTA, as amended) and relevant Supreme Court issuances as of September 2025. Note that fees are subject to periodic adjustments by the Supreme Court through administrative circulars; litigants should always verify the latest rates with the CTA Clerk of Court or official publications.

Fees and costs in the CTA are designed to cover administrative expenses, ensure fiscal responsibility, and promote access to justice. They are generally lower than those in regular courts due to the specialized nature of tax litigation, but they can accumulate based on case complexity, amount in controversy, and procedural stages. Failure to pay required fees on time may result in dismissal of the case, emphasizing the need for prompt compliance.

Legal Basis for Filing Fees and Costs

The primary legal framework governing CTA fees and costs is found in:

Republic Act No. 1125 (1954), as amended: Establishes the CTA and empowers the Supreme Court to promulgate rules, including those on fees.
Revised Rules of the Court of Tax Appeals (RRCTA): Specifically, Rule 7 (Payment of Docket and Other Fees) outlines the computation and payment of fees. The RRCTA was last substantially amended by A.M. No. 19-08-01-CTA in 2019, with minor updates via Supreme Court resolutions up to 2023.
Supreme Court Circulars and Resolutions:
- A.M. No. 04-2-04-SC (2004) and subsequent amendments standardize docket fees across courts, including the CTA.
- A.M. No. 22-09-13-SC (2022) increased certain fees to account for inflation and operational costs, effective January 2023.
- As of 2025, no major fee hikes have been reported post-2023, but the Supreme Court monitors economic indicators for potential adjustments.
Rule 141 of the Rules of Court: Applies suppletorily to the CTA for fees not specifically covered by the RRCTA, particularly for writs of preliminary injunction, attachment, or certiorari.
Fiscal Responsibility Act of 2012 (RA 10352): Influences fee structures by promoting efficient use of judicial resources.

The CTA En Banc or Divisions collect fees through its Cash Section, and all payments must reference the case docket number once assigned.

Types of Cases and Corresponding Filing Fees

The CTA handles a wide array of cases, broadly categorized into original jurisdiction (e.g., petitions for review of BIR assessments) and appellate jurisdiction (e.g., appeals from CTA Division decisions). Filing fees vary by case type and the amount of money involved (if applicable). For cases without a specific monetary value (e.g., declaratory relief), a fixed fee applies. Below is a detailed breakdown:

1. Original Jurisdiction Cases

These include petitions for review of decisions by the Commissioner of Internal Revenue (BIR), Customs Commissioner, or local treasurers, filed within 30 days from notice of denial of administrative appeal (per Section 11, RA 1125, as amended).

Petition for Review (Civil Tax Cases):
- Basic Filing Fee: P1,000.00 (fixed, non-refundable, payable upon filing).
- Docket Fee: Computed based on the amount claimed or in dispute:
  - 1% of the amount in controversy, with a minimum of P500.00 and a maximum of P100,000.00.
  - For amounts exceeding P1,000,000.00, an additional 0.5% on the excess up to P10,000,000.00, capped at P100,000.00 total.
  - Example: For a P500,000.00 tax assessment dispute, docket fee = P5,000.00 (1% of P500,000.00).
- Legal Research Fee: P20.00 (mandatory for all filers).
- Total Estimated Initial Cost: P1,020.00 + docket fee (varies from P500.00 to P100,000.00).
Petition for Review (Criminal Tax Cases): Similar to civil, but fixed at P1,000.00 basic + P500.00 docket (no percentage-based computation, as criminal cases focus on penalties rather than amounts).
Petition for Declaratory Relief, Prohibition, or Mandamus: Fixed fee of P1,500.00 (basic + docket), regardless of amount, as these are equitable remedies.
Petition for Certiorari, Prohibition, or Mandamus Against Quasi-Judicial Agencies: P2,000.00 basic fee + P1,000.00 docket fee.

2. Appellate Jurisdiction Cases

Appeals from CTA Division decisions go to the CTA En Banc, and from there to the Supreme Court (via Rule 45 petition for review on certiorari).

Motion for Reconsideration (Before CTA En Banc): P500.00 filing fee.
Appeal to CTA En Banc from Division Decision:
- P1,000.00 basic fee.
- Docket fee: Same percentage-based computation as original petitions (1% of amount in controversy, min. P500.00, max. P100,000.00).
Petition for Review on Certiorari to Supreme Court: Governed by Supreme Court rules (not CTA-specific), but initial filing at CTA level for certification: P500.00.

3. Other Specialized Filings

Petition for Injunction or TRO (Temporary Restraining Order): P2,000.00 + bond (judicial discretion, often 20-50% of potential tax liability).
Third-Party Claims or Interventions: P500.00 per motion.
Administrative Cases (e.g., Against BIR Officials): P1,000.00 fixed.
Local Tax Cases (e.g., Real Property Tax Disputes): Same as civil tax cases, but docket fee capped at P50,000.00 for municipal assessments under P5,000,000.00.

For cases involving multiple issues or consolidated petitions, fees are assessed per principal action, with additional P200.00 per ancillary petition.

Other Associated Costs

Beyond initial filing fees, litigants incur various costs throughout the proceedings. These are not always mandatory but arise based on case progression:

1. Service and Process Fees

Sheriff's Fee for Summons/Service: P500.00 per defendant (plus P100.00 per alias summons).
Publication Fees (for Unknown Respondents or Constructive Service): Actual cost, approximately P5,000.00–P10,000.00 per newspaper insertion (two publications required).

2. Transcript and Record Fees

Certified True Copies of Decisions/Orders: P50.00 per page.
Stenographic Notes/Transcript of Stenographic Notes: P3.00 per page for typewritten; P0.50 per page for photocopies.
Appeal Records Preparation: P1,000.00–P5,000.00, depending on volume (elevated to Supreme Court).

3. Motion and Incidental Fees

Motion for Extension of Time: P200.00.
Motion for Bill of Particulars or Discovery: P300.00.
Writ of Execution: P1,000.00 + 2% of amount collected (sheriff's commission).
Bond Premiums: For attachments or injunctions, 1-3% of bond amount (private surety).

4. Miscellaneous Costs

Copying/Photocopying: P1.00–P2.00 per page (in-house).
Mediation Fees: P1,000.00 per party (mandatory under A.M. No. 19-10-22-SC for eligible cases).
Attorney's Fees and Expenses: Not court-imposed but recoverable if awarded; typically 10-20% of recovery in tax refund cases.
Travel and Postage: Variable, but electronic filing (e-filing via CTA website) reduces these since 2020.

Total costs for a straightforward petition for review can range from P5,000.00–P20,000.00 initially, escalating to P50,000.00+ for appealed cases with attachments or long trials.

Exemptions and Reductions

To promote access to justice, certain exemptions apply:

Government Entities: The BIR, Bureau of Customs (BOC), and local governments are exempt from all fees (Section 22, Rule 141, Rules of Court, suppletory).
Indigent Litigants: Per A.M. No. 10-1-13-SC, parties below the poverty threshold (as certified by DSWD or barangay) may be exempt upon motion and approval. Requires affidavit of indigency; covers filing, docket, and transcript fees.
Pro Bono or Public Interest Cases: Discretionary exemption for NGOs or cases of national interest (e.g., VAT refunds for MSMEs under RA 9504).
Refunds or Overpayments: In tax refund cases, successful petitioners may recover paid fees from the government.

Exemptions do not cover bonds or sheriff's fees unless specifically waived.

Payment Procedures and Modes

When to Pay: All fees must be paid within 5 days of filing, or the petition is deemed not filed (RRCTA Rule 7, Sec. 3). Partial payment may allow conditional docketing.
Modes of Payment:
- Cash (at CTA Cash Section, Quezon City or Manila branches).
- Manager's Check or Cashier's Check payable to "Clerk of Court, CTA."
- Electronic Payment: Via Landbank/Development Bank linkages or GCash (introduced 2022); receipt must be attached to petition.
- No personal checks; credit cards not accepted.
Official Receipt: Issued immediately; required for all procedural steps.
Refunds: Possible for overpayments or dismissed cases (within 30 days of finality), minus P100.00 processing fee.
E-Filing: Mandatory for most cases since A.M. No. 20-05-01-CTA (2020); fees paid online via integrated payment gateway.

Non-payment or delayed payment leads to motu propio dismissal after notice.

Recent Updates and Considerations (as of September 2025)

2023 Fee Adjustment: A.M. No. 23-06-12-SC raised the maximum docket fee from P50,000.00 to P100,000.00 for high-value cases (>P10M), aligning with inflation (CPI increase of 5.8% in 2022).
Digitalization Impact: Post-COVID, e-filing has reduced incidental costs by 20-30%; virtual hearings (via Zoom) eliminate travel expenses.
Inflation Indexing: The Supreme Court is reviewing proposals for annual indexing tied to GDP growth, but no changes implemented by 2025.
Special Provisions for MSMEs: Under the Ease of Paying Taxes Act (RA 11976, 2022), small taxpayers (<P3M data-preserve-html-node="true" annual revenue) get a 50% docket fee reduction for refund claims.
Penalties for Non-Compliance: Late payment incurs 12% annual interest (per Tax Code) on unpaid taxes, plus P1,000.00 administrative fine.

Practical Tips for Litigants

Budgeting: Estimate fees using the CTA's online calculator (available on cta.gov.ph) or consult a tax lawyer early.
Avoid Pitfalls: Ensure the petition specifies the amount in controversy accurately to prevent fee disputes. Overstating can lead to refunds; understating risks dismissal.
Record-Keeping: Retain all receipts, as they are evidentiary in cost recovery motions.
Seek Assistance: The CTA Public Information Office offers free fee computation assistance. For complex cases, engage accredited tax attorneys via the Integrated Bar of the Philippines.
Updates Monitoring: Subscribe to Supreme Court e-mail alerts or check the Official Gazette for circulars.

In conclusion, while CTA fees are structured to be reasonable, they underscore the importance of strategic tax dispute planning. Taxpayers should weigh litigation costs against potential recoveries, often favoring administrative settlements where feasible. For the most current details, refer directly to the CTA website or Clerk of Court, as this guide reflects established practices up to September 2025.