CHIEF Justice Alexander Gesmundo inaugurated the Court of Tax Appeals (CTA) Building III in Diliman, Quezon City, on Monday, expanding the court’s facilities for handling tax and customs disputes.
The six-story building, whose construction began in October 2022, provides additional space for judicial records, information systems, legal research, administrative services, and other facilities supporting the CTA’s operations.
Gesmundo stressed that the new structure’s value would ultimately depend on how effectively the court serves taxpayers and delivers justice.
“The majesty of the Court lies in the integrity of our magistrates and the wisdom of their decisions,” he said, urging CTA officials and employees to ensure cases are resolved swiftly, fairly and without fear or favor.
He said the CTA plays a crucial role in ensuring that the government exercises its taxing power fairly, protecting businesses and ordinary taxpayers from unjust treatment and confusing procedures.
The CTA is a special court that hears original and appealed cases involving tax and customs matters, including tax assessments and refund claims.
Gesmundo reminded court personnel that imposing buildings alone do not establish an institution’s legacy.
“These walls and these halls will not earn for us the dignity of our profession and the respect of our people if we fail to serve what they come here for,” he said.
The inauguration marks the completion of a project that began with a groundbreaking ceremony led by Gesmundo on Sept. 5, 2022. Construction started the following month.
The development stemmed from Presidential Proclamation 915, which ordered the transfer of a 6,000-square-meter parcel of land for the CTA’s expansion and directed that the property be titled in the court’s name.
The new building complements the CTA compound’s two existing structures. Building I houses administrative and finance offices, human resource services, and the Office of the Clerk of Court En Banc, while Building II accommodates the offices of CTA justices and a multipurpose hall.
Building III has basement and ground-floor parking, an accessible entrance, a lobby and waiting areas.
Its second floor includes a cafeteria, daycare center, justices’ lounge and function room, while the third and fourth floors accommodate judicial records, information systems, and other essential services.
The fifth floor will house the Office of Legal and Technical Services and the court library.
The sixth floor features a multipurpose gymnasium and shared facilities for court personnel.
CTA Presiding Justice Ma. Belen Ringpis-Liban said the building represents a commitment to improving the court’s capacity to serve the public.
“Buildings do not decide cases. Walls do not interpret tax laws. And ceilings, no matter how high, do not deliver justice,” she said.
“But a good building can make their work better, their burdens lighter, and their service to the public more effective.” Gesmundo linked the project to the Judiciary’s Strategic Plan for Judicial Innovations 2022-2027, which seeks to strengthen the justice system through efficiency, innovation and access to justice.
He said the plan had moved beyond the blueprint stage, crediting court personnel for adapting to new systems and processes while keeping judicial operations running amid challenges.
The inauguration served as a tribute to Gesmundo, who is set to retire in November. The CTA presented a video tribute and gave him a sculpture of Lady Justice by Filipino sculptor Tito Sta. Ana Sanchez.
Gesmundo was joined at the ceremony by Supreme Court Associate Justices Amy Lazaro-Javier and Raul Villanueva, CTA justices, retired members of the tax court, and court officials.
