Court of Tax Appeals

The Court of Tax Appeals (CTA) is a specialized court in the Philippines that handles tax disputes and ensures proper legal procedures are followed, as seen in recent rulings involving San Miguel Corporation shares and Nestle's sweetened beverage taxes. The CTA also grants refunds to companies like Novartis for erroneous VAT payments while dismissing petitions from other firms such as AGM Ventures for untimely filings, highlighting the importance of adhering to administrative deadlines and processes.