Republic Act No. 3457 (RA 3457) — An Act to Amend Section One of Republic Act Numbered One Thousand One Hundred and Twenty-Five, Entitled "An Act Creating the Court of Tax Appeals," and for Other Purposes.

Republic Act No. 3457 · Republic Act · Approved June 16, 1962 · 3 sections

Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Section 1

SECTION 1. Section one of Republic Act Numbered One thousand one hundred and twenty-five is hereby amended to read as follows: "SECTION 1. Court; judges; qualifications; salary; tenure.—There is hereby created a Court of Tax Appeals which shall consist of a Presiding Judge and two Associate Judges, each of whom shall be appointed by the President, with the consent of the Commission on Appointments. The Presiding Judge shall be so designated in the commission issued to him by the President, and the Associate Judges shall have precedence according to the date of their commissions. The Presiding Judge shall receive a compensation of eighteen thousand pesos per annum and shall have the same qualifications, rank, category and privileges as the Presiding Judge of the Court of Industrial Relations. The Associate Judges shall each receive a compensation of seventeen thousand pesos per annum and shall have the same qualifications, rank, category and privileges as a member of the Court of Industrial Relations. The Presiding Judge and the Associate Judges shall be appointed to hold office during good behavior, until they reach the age of seventy, or become incapacitated to discharge the duties of their office, unless sooner removed for the same cause and in the same manner provided by law for members of the judiciary of appellate rank."

Section 2

SEC. 2. The sum of twelve thousand pesos or so much thereof as may be necessary is hereby appropriated, out of any funds in the National Treasury not otherwise appropriated, to carry out the provisions of this Act for the fiscal year nineteen hundred sixty-one to nineteen hundred sixty-two. Thereafter, such amount as may be necessary shall be included in the annual General Appropriation Acts.

Section 3

SEC. 3. This Act shall take effect as of January first, nineteen hundred and sixty-two. Approved, June 16, 1962.

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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