Mediation at the Court of Tax Appeals

This course hopes to convey the metes and bounds of Tax Mediation, the issues, risks and problems surrounding its implementation and hopefully, equip the legal practitioners with the basic skills of adopting this mode of alternative dispute resolution in tax cases at the CTA level.


Alternative Dispute Resolution

Credit Unit





3/20/2027 12:00:00 AM


This course will provide details to the following questions:

  • What are the legal bases of tax mediation?
  • What may be referred to mediation?
  • What cases are not covered by mediation?
  • When should the case be referred to mediation?
  • What is the effect of referral to mediation?
  • What happens when the parties agree to mediate?
  • Who shall attend the mediation conferences?
  • Who shall choose the mediator?
  • What are the qualifications of the mediator?
  • What happens if the mediator violates the disclosure requirements?
  • What are the duties of the mediator?
  • What happens if the parties fail to comply with the directives of the mediator?
  • Is there a limit to the duration of mediation?
  • What happens when the parties fail to reach a settlement?
  • Can mediation documents be used in other proceedings?
  • Are there other laws applicable to tax mediation?

Course Status


Course Price


when you avail the Full Compliance (36 Units) bundle


Regular price for 1 credit unit course



Associate Justice, Court of Tax Appeals

Hon. Associate Justice Catherine Triunfante Manahan served as the Chief Legislative Officer of former President of the Senate of the Philippines, Senator Aquilino “Koko” Pimentel, III, before she was appointed as Associate Justice of the Court of Tax Appeals on December 16, 2016.

Justice Manahan’s working experience is quite extensive. In the private sector, she was a practicing tax lawyer for more than 30 years at the law offices of Romulo Mabanta Buenaventura Sayoc & De Los Angeles and Castillo Laman Tan & Pantaleon.