The CBAA is an appellate, COLLEGIAL, quasi-judicial agency, which conducts hearings and renders final judgements on assessments cases appealed from the decision of the Local Boards of Assessment Appeals (LBAA) in Metro Manila and the city and provincial Boards of Assessment Appeals nationwide, reviewable only by the Court of Tax Appeals and Supreme Court thru certioari.

The CBAA also has the authority under the law to establish and organize staffs, offices, units, prescribe titles, functions and duties of their members and adapt its own rules and regulations.


1. Hearing Officer for Luzon: CBAA Central Office

2. Hearing Officer for Visayas: Cebu City

3. Hearing Officer for Mindanao: Cagayan de Oro

Under direction by the CBAA Board, the Hearing Officers shall try and receive evidences on the appealed assessment cases and shall submit report and draft decisions thereon; conduct ocular inspection of real property under appeal whenever necessary; perform other duties as head of the Field Office concerned.

In pursuance of its mandate, the CBAA supports and reinforces the DOF’s mandate of supervision (thru the BLGF) over the revenue operations of LGU’s by providing appellate remedies for taxpayers and avenues for dialogue toward lawful exercise and efficient enforcement by LGUs of the sovereign power of taxation.