Presiding Judge I

ECUMENICAL PRAYER FOR THE COURTS

Altnighty God,! we stand in your Holy Presence I as our Supreme Judge.1 I We humbly beseech youl to bless and inspire usl so that what we think.1 say

and dol will bel in accordance with your will./ I

Enlighten our minds,! strengthen our spirit,! and fill our hearts with fraternal love,! wisdoml and understanding,! so that we can be effective

channels of truth,! justice,! and peace./ I

In our proceedings today,! guide usl in the path of righteousnessl for the fulfillment of your greater glory./ I Amen.

2005 REVISED RULES OF THE COURT OF TAX APPEALS,

AS AMENDED

2009 Edition

Court of Tax Appeals Agham Road, National Government Center

Diliman, Quezon City 11 01

Composition of the Court of Tax Appeals as of August 31, 2009

ERNESTO D. ACOSTA Presiding Justice

(Chairperson, FirstDivision)

JUANITO C. CASTANEDA, JR. Associate Justice

(Chairperson, Second Division)

LOVELL R. BAUTISTA Associate Justice

(Member, First Division)

ERLINDAP. UY Associate Justice

(Member, Second Division)

CAESAR A. CASANOVA Associate Justice

(Member, First Division)

OLGA PALANCA-ENRIQUEZ Associate Justice

(Member, Second Division)

11

FOREWORD

After more than fifty years of existence, the Court of Tax Appeals finally got its much needed boost to attune with the needs of time, through the enactment of Republic Act No. 9282, ':4n Act Expanding the IlIIiJdidion 0/ Ihe Com! o/Tax Appeals (eTA), Elellatillg Its &mk to the LC/Je! o/a Col!,~iate COUlt with Jpl'ial ImiJdidion and Enlarging ils Membm-bip Amending for tbe PllrpoJe CeIt,,!n S eetions 0/ &publie Ad No. 1125, aJ amended. olhawis, known aJ th, COlfrt O/'[,lX Appea/J, and for Otber P,llpOJeS" which took effect on April 23, 2004; and Republic Act No. 9503, ':4n Act Enlargi1(g tbe Organizational Structure o/the Cotl11 of Tax Appealr, Amending for the PupoIe Cerlain 5 "lions 0/ the Law Creating th, C01l1t of Tax AppealI, anri/or Other PupoJeJ", which took effect on July 5, 2008.

Indeed, the enactment of Republic Act Nos. 9282 and 9503 were reaffirmations by Congress on the role of the CTA as part of the Judiciary which specializes in tax matters. As the jurisdiction of the CTA widens, additional cases were introduced including among others, criminal jurisdiction in violation of tax laws, appellate jurisdiction on local and real property tax cases, as well as the application fm safeguard measures. This gives the Court and the justices bigger responsibilities.

The CTA En Bane has adopted the Revised Rules of the Court of Tax Appeals, as approved by the Supreme Court on November 22, 2005 (A.M. No. OS-11-07-CTA) and the amendments to the 2005 Revised Rules of Court of the Court of Tax Appeals approved by the Supreme Court on September 16,2008 (A.M. No. OS-11-07-CTA) and February 10, 2009 (A.M. No. 05-11-07-CTA), which shall apply to all cases bcfme this Court. However, the Rules of Court will apply suppletorily.

The publication of these revisions of the Revised Rules of Court would not have been possible without the efforts of Atty. Elvessa P. Apolinario, Executive Clerk of Court IV and Atty. Theresa G. Cinco-Bactat, Executive Clerk of Court Ill. To them, my sincere thank you.

111

(Sgd.) ERNESTO D. ACOSTA

Presiding Justice

TABLE OF CONTENTS

Page

Composition ofthe Court of Tax Appeals ........................ 11

Foreword ..................................................... ill

Republic Act No. 1125, An Act Creating the Court of Tax Appeals, as amended by Republic Act No. 9282, and Republic Act No. 9503 .................................. 1

Supreme Court Resolution dated November 22, 2005 approving tbe Revised Rules of the Court of Tax Appeals ................ 13

Supreme Court Resolution dated September 16, 2008 approving the Proposed Amendments to the Revised Rules of the Court of Tax Appeals ...................................... 14

Supreme Court Resolution dated February 10, 2009 approving the Additional Amendments to the Revised Rules of the Court of Tax Appeals, as amended and Internal Rules of the Court of Tax Appeals ........................ . ......... 15

2005 Revised Rules of the Court of Tax Appeals, as amended

RULE 1 TITLE AND CONSTRUCTION

Sec. 1. Title of the Rules. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 Sec. 2. Liberal Construction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 Sec. 3. Applicability of the Rules of Court .......................... 17

RULE 2 THE COURT, ITS ORGANIZATION AND FUNCTIONS

Sec. 1. Composition of the Court ................................. 17 Sec. 2. Exercise of powers and functions ........................... 18

Page

Sec. 3. Court en ban" quorum and voting. . . . . . . . . . . . . . . . . . . . . . . . . .. 18 Sec. 4. The Court in Divisions; quorum and voting ................... 18 Sec. 5. Hearings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 18 Sec. 6. Disqualification of justices ................................. 19

(a) Mandatory .......................................... 19 (b) Disclosure and consent of parties and lawyers ............. 19 (c) Voluntary ........................................... 19

Sec. 7. Motion to inhibit a justice ................................. 19 Sec. 8. Disqualification of clerk of court or assistant clerk

of court or division clerk of court or assistant clerk of court ............................................... 20

RULE 3 PLACE OF OFFICE, SEAL AND OFFICE HOURS

Sec. 1. Place of office ........................................... 20 Sec. 2. Court seal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20 Sec. 3. Seal, where affixed ....................................... 20 Sec. 4. Office hours. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 20

RULE 4 JURISDICTION OF THE COURT

Sec. 1. Jurisdiction of the Court .................................. 21 Sec. 2. Cases within the jurisdiction of the Court en bane . .............. 21 Sec. 3. Cases within the juriscliction of the Court in Division ........... 22

RULES FORM AND STYLE OF PAPERS

Sec. 1. Style ................................................... 26 Sec. 2. Size and specifications. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 26 Sec. 3. Citations ............................................... 26 Sec. 4. Number of copies ........................................ 27 Sec. 5. Clear and legible copies ................................... 27

v

Page

RULE 6 PLEADINGS FILED WITH THE COURT

Sec. 1. Complaint; contents. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Sec. 2. Petition for review; contents. . . . . . . . . . . . . . . . . . . . . . . . . 27 Sec. 3. Payment of docket fees ................................... 27 Sec. 4. Bill of particulars. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 28

(a) Requirement for bill of particulars ....................... 28 (b) Failure to comply .................................... 28 (e) Motion for bill of particulars when not allowed ............ 28

Sec. 5. Answer ................................................ 28 (a) Time for filing and contents ............................ 28 (b) Transmittal of records ................................ 28

Sec. 6. Entry of Appearance ..................................... 29

RULE 7 PROCEDURE IN THE COURT OF TAX APPEALS

Sec. 1. Applicability of the Rules of Court on procedure in the Court of Appeals, exception ....

RULES PROCEDURE IN CIVIL CASES

. ......... 30

Sec. 1. Review of cases in the Court en batlt ......................... 30 Sec. 2. Review of cases in the Court in Division. . . . . . . . . . . . . . . . . . . .. 30 Sec. 3. Who may appeal; period to file petition. . . . . . . . . . . . . . . . . . . . 30 Sec. 4. Where to appeal; mode of appeal ........................... 31

RULE 9 PROCEDURE IN CRIMINAL CASES

Sec. 1. Review of cases in the Court ............................... 32 Sec. 2. Institution of critnina1 actions . ............................. 32 Sec. 3. Prosecution of criminal actions ............................. 32 Sec. 4. \1(Iarrant of arrest ........................................ 33 Sec. 5. When search warrant may issue ............................. 33

Page

Sec. 6. Bail, how amount fIxed; approval ........................... 33 Sec. 7. Conditions of the bail ..................................... 33 Sec. 8. Release order. . . . .................................... 33 Sec. 9. Appeal; period to appeal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 34 Sec. 10. Solicitor General as counsel for the People

and government offIcials sued in their offIcial capacity ............................................... 34

Sec. 11. Inclusion of civil action in criminal action .................... 34

RULE 10 SUSPENSION OF COLLECTION OF TAX

Sec. 1. No suspension of collection of tax, except as herein prescribed ...................................... 35

Sec. 2. Who may ftle . . . . . . . . ................................. 35 Sec. 3. When to fIle ............................................ 35 Sec. 4. Contents and attachments of the motion ..................... 35 Sec. 5. Opposition ............................................. 35 Sec. 6. Hearing of the motion .................................... 36 Sec. 7. Corporate surety bonds ................................... 36

RULE 11 PRE-TRIAL

Sec. 1. Applicability ............................................ 36 Sec. 2. Mandatory pre-trial ...................................... 36 Sec. 3. Setting for an earlier date .................................. 36 Sec. 4. Duty of the Court ........................................ 37 Sec. 5. Procedure in civil cases ................................... 37 Sec. 6. Procedure in criminal cases. . . . . . . . . . . . . . . . . . . . . . . . . . . 38

(a) Before the preliminary conference ....................... 38 (b) During the preliminary conference. . . . . . . . . . . . . . . . . . . . .. 38 (c) During the pre-trial conference ......................... 39 Cd) Pre-trial order ............... : ....................... 39

VII

RULE 12 TRIAL

Page

Sec. 1. Procedure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . .. 40 Sec. 2. Power of the Court to receive evidence. . . . . . . . . . . . . . . . . . . . .. 40 Sec. 3. Taking of evidence by a justice. . . . . . . . . . . . . . . . . . . . . . . . . 40 Sec. 4. Taking of evidence by Court official ......................... 40 Sec. 5. Presentation of voluminous documents or long

accounts ....................... , ....................... 41 (a) Summary and CPA certification ................ , ....... , 41 (b) Pre-marking and availability of originals ...... , . , . , ... , , ., 41

RULE 13 TRIAL BY COMMISSIONER

Sec. 1. Appointment of independent Certified Public Accountant (CPA). ' .... , ............. , ... ,. ,., , , ....... , 42

Sec. 2. Duties of independent CPA ........ , . , , . , .......... , .. , .. , 42 Sec, 3, Findings of independent CPA. , , , .... , ... , , . , , .. , , . . . . . . .. 43 Sec. 4. Other referral to commissioner .......... , . , , . , , . . . . . . . . . .. 43 Sec. 5. Compensation of Commissioner, , , , . , . , .. ' . . . . . . . . . . . . . . . 43

RULE 14 JUDGMENT, ITS ENTRY AND EXECUTION

Sec. 1. Rendition of judgment ....... , , , , .. , ...................... 43 Sec. 2. Form of decision. , , .... ' , .......... , , . , .. , .. , . , . , , , , , . " 44 Sec. 3. Amended decision .......... , ' , , . , ... , , .. , , , . , ........... 44 Sec. 4, Resolution ........... , , , ..... , , .... ' ................. , , . 44 Sec. 5. Promulgation and notice of decision and resolution. , , , ...... ,. 45 Sec. 6. Entry of judgment and final resolution. , . , . , , , , , .. , ' ......... 45 Sec. 7. Execution of judgment .... , ....... , . , , .................... 46

RULE 15 MOTION FOR RECONSIDERATION

OR NEW TRIAL

Page

Sec. 1. Who may and when to ftte motion .......................... 46 Sec. 2. Opposition............................................. 46 Sec. 3. Hearing of the motion .................................... 46 Sec. 4. Effect of fUing the motion ................................. 46 Sec. 5. Grounds of motion for new trial ............................ 47 Sec. 6. Contents of motion for reconsideration or

new trial and notice ...................................... 47 Sec. 7. No second motion for reconsideration or for

new trial ............................................... 47 Sec. 8. Ruling.......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 48

RULE 16 APPEAL

Sec. 1. Appeal to Supreme Court by petition for review on certiorari ............................................ 48

Sec. 2. Effect of appeal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 48

RULE 17 LEGAL FEES AND COSTS

Sec. 1. Additional fees and costs .................................. 48

APPENDICES

A - Oath of Commission (For an Individual CPA) .................. 50 B - Oath of Commission (For a CPA Firm) ........................ 51 C - Collection of Postponement Fees ............................ 52 D - Summary of Legal Fees (Rule 141, Rules of Court, as amended) ... 54 E - Resolution Expressing the Gratitude of the Court

of Tax Appeals to those Who Assisted in the Formulation of the Revised Rules of the Court of Tax Appeals .............. 61

IX

Page

F - Revised Upgrading Schedule of the-Legal Fees in the Supreme Court and the Lower Courts Under Rule 141 of the Rules of Court. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 65

G - Procedures for Requests "fTranscript of Stenographic Notes ..... 68 H - Imposition of Documentary Stamp Tax on Certain Instrument,

Document, or Paper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 70 I - Charging of Photocopying Fees ............................... 72

A. REPUBLIC ACT NO. 1125, AN ACT CREATING THE COURT OF TAX APPEALS,

as amended by

REPUBLIC ACT NO. 9282 AN ACT EXPANDING THE JURISDICTION OF THE COURT OF TAX APPEALS (CTA), ELEVATING ITS RANK TO THE LEVEL OF A COLLEGIATE COURT WITH SPECIAL JURISDICTION AND ENLARGING ITS MEMBERSHIP, AMENDING FOR THE PURPOSE CERTAIN SECTIONS OF REPUBLIC ACT NO. 1125, AS AMENDED, OTHERWISE KNOWN AS THE LAW CREATING THE COURT OF TAX APPEALS, AND FOR OTHER PURPOSES', and

REPUBLIC ACT NO. 9503 AN ACT ENLARGING THE ORGANIZATIONAL STRUCTURE OF THE COURT OF TAX APPEALS, AMENDING FOR THE PURPOSE CERTAIN SECTIONS OF THE LAW CREATING THli COURT OF TAX APPEALS, AND FOR OTHER PURPOSES'

Be it enacted by the Sella!e and HOllse of RepreJentativeJ of Ihe Pbilippines in Can ['us aHembled:

SECTION 1. Caliri; jllsticeJ; Qualificalions; Sa/my; Temm - There is hereby created a Court of Tax Appeals (CTA) which shall be of the same level as the Court of Appeals, possessing all the inherent powers of a Court of Justice, and shall consist of a Presiding Justice and eight (8) Associate Justices. The incumbent Presiding Judge and Associate Judges shall continue in office and bear the new titles of Presiding J llstice and Associate Justices. The Presiding Justice and the two (2) most Senior Associate Justices, all of whom are incumbent, shall serve as chairmen of the three (3) Divisions. The other three (3) incumbent Associate Justices and the three (3) additional Associate Justices shall serve as members of the Divisions. The additional tlltee (3) Justices as provided herein and the succeeding members of the Court shall be appointed by the President upon nomination by the Judicial and Bar Council. The Presiding Justice shall be so designated in his

J Effective .r\pril 23, 2004. This .. -\ct was a consolidation of S. :010. 2712 <1nd }-1. No. 6()73 fInally passed by the Senate and the House of Representatives on December 8, 2003 and February 2, 2004, respectively.

2 Effective July 5, 2008.

as amended

cording to nts of two ,r in which e the same vileges, be

the same 'g laws for s.

Associate ,laries shall ling Justice

fice during >I become :r removed lembers of 03]

The CTA )f three (3)

'n bane and le required lalification, lstice shall emporarily

• bane shall )rity of the in all other e, shall be 'ision level.

2005 Revised Rules of the eTA, as amended 3

SEC. 3. Cle,.k of Court; Division Clerk.!' of COlfrt; AppoinlllIent; Quali)i""tion; Compensation. - The eTA shall have a Clerk of Court and three (3) Division Clerks of Court who shall be appointed by the Supreme Court. No person shall be appointed Clerk of Court or Division Clerk of Court unless he is duly authorized to practice law in the Philippines. The Clerk of Court and Division Clerks of Court shall exercise the same powers and perform the same duties in regard to all matters within the Court's jurisdiction, as are exercised and performed by the Clerk of Cburt and Division Clerks of Court of the Court of Appeals, in so far as the same may be applicable or analogous; and in the exercise of those powers and the performance of those duties they shall be under the direction of the Court. The Clerk of Court and the Division Clerks of Court shall have the same rank, privileges, salary, emoluments, retirement and other benefits as those provided for the Clerk of Court and Division Clerks of Court of the Court of Appeals, respectively. [as amended by Sec. 3, RA 9282]

SEC. 4. Otber Subordinate Employees. - The Supreme Court shall appoint all officials and employees of the CTA, in accordance with the Civil Service Law. The Supreme Court shall fix their salaries and prescribe their duties. fas amended by Sec. 4, R.A 9282]

SEC. 5. Disqllaliji''C1tions. - No Justice or other officer or employee of the CTA shall intervene, directly or indirectly, in the management or control of any private enterprise which in any way may be affected by the functions of the Court. Justices of the Court shall be disqualified from sitting in any case on the same grounds provided under Rule one hundred thirty-seven of the Rules of Court for the disqualification of judicial officers. No person who has once served in the Court in a permanent capacity, either as Presiding Justice or as Associate Justice thereof, shall be qualified to practice as counsel before the Court for a period of one (1) year from his retirement or resignation. las amended by Sec. 5, R.A 92821

SEC. 6. Plaa of Ojjia. - The CL\ shall have its principal office in Metro Manila and shall hold hearings at such time and place as it may, by order in writing, designate. las amended by Sec. 6 of R.A 9282]

4 2005 Revised Rules of the eTA, as amended

SEC. 7. ] uriJdictiolt. - The eTA shall exercise:

(a) Exclusive appellate jurisdiction to review by appeal, as herein provided:

(1) Decisions of the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto, or other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue;

(2) Inaction by the Commissioner of I ntcrnal Revenue ill cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto, or other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue, where the National Internal Revenue Code provides a specific period for action, in which case the inaction shall be deemed a denial;

(3) Decisions, orders or resolutions of the Regional Trial Courts in local tax cases originally decided or resolved by them in the exercise of their original or appellate jurisdiction;

(4) Decisions of the Commissioner of Customs ill

cases involving liability for customs duties, fees or other money charges, seizure, detention or release of property affected, ftnes, forfeitures or other penalties in relation thereto, or other Inatters arising under the Customs Law or other laws administered by the Bureau of Customs;

(5) Decisions of the Central Board of Assessment l\ppeals in the exercise of its appellate jurisdiction over cases involving the assessment and taxation of real property originally decided by the provincial or city board of assessment appeals;

(6) Decisions of the Secretary of Finance on customs cases elevated to him automatically for review, from decisions

2005 Re>

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2005 Revised Rules of the CTA, as amended

of the Commissioner of Customs which are adverse to the Government under Section 2315 of the Tariff and Customs Code;

(7) Decisions of the Secretary of Trade and Industry, in the case of nonagricultural product, commodity or articie, and the Secretary of Agriculture in the case of agricultural product, commodity or articie, involving dumping and countervailing duties under Sections 301 and 302, respectively, of the Tariff and Customs Code, and safeguard measures under Republic Act No. 8800, where either party may appeal the decision to inlpose or not to inlpose said duties.

5

(b) Jurisdiction over cases involving crinlinal offenses as herein provided:

(I) Exclusive original jurisdiction over all criminal offenses arising from violations of the National Internal Revenue Code or Tariff and Customs Code and other laws administered by the Bureau of Internal Revenue and the Bureau of Customs: Pro/Jidcd, howClJer, That offenses or felonies mentioned in this paragraph where the principal amount of taxes and fees, exclusive of charges and penalties, clainled is less than One million pesos (p1,OOO,OOO.OO) or where there is no specified amount clainled shall be tried by the regular Courts and the jurisdiction of the CTA shall be appellate. Any provision of law or the Rules of Court to the contrary notwithstanding, the criminal action and the corresponding civil action for the recovery of civil liability for taxes and penalties shall at all tinles be sinlultaneously instituted with, and jointly determined in the same proceeding by the CTA, the filing of the crinlinal action being deemed to necessarily carry with it the flling of the civil action, and no right to reserve the fuing of such civil action separately from the criminal action will be recognized.

(2) Exclusive appellate jurisdiction in criminal offenses:

(a) Over appeals from the judgments, resolutions or orders of the Regional Trial Courts


in tax cases originally decided by them, in their respective territorial jurisdiction.

(b) Over petitions for re"iew of the judgments, resolutions or orders of the Regional Trial Courts in the exercise of their appellate jurisdiction over tax cases originally decided by the Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial Courts in their respective jurisdiction.

(c) Jurisdiction over tax collection cases as herein provided:

(1) Exclusive original jurisdiction in tax collection cases involving final and executory assessments for taxes, fees, charges and penalties: ProtJidet/, bowev,,; That collection cases where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is less than One million pesos (Pl,OOO,OOO.OO) shall be tried by the proper Municipal Trial Court, Metropolitan Trial Court and Regional Trial Court.

(2) Exclusive appellate jurisdiction in tax collection cases:

(a) Over appeals from the judgments, resolutions or orders of the Regional Trial Courts in tax collection cases originally decided by them, in their respective territorial jurisdiction.

(b) Over petitions for review of the judgments, resolutions or orders of the Regional Trial Courts in the exercise of their appellate jurisdiction over tax collection cases originally decided by the Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial Courts, in their respective jurisdiction. [as amended by Sec. 7, RA 9282J

SEC. 8. COllrt of mord; ,real;promding,r. - The Court of Tax Appeals shall be a court of record and shall have a seal which shall be judicially

4

2005 Revis,

noticed. have the business ( within its governed

S1 an appeal document personnel

SI

The' summon' testriction nature. T Court, ha' same pro, by Sec. 8,

SI party adv, of Intern Finance, t or the Ce may file a such deci, action as I

Al procedure Civil Froc decision ( expiration shall hear rulings of Court in filing a pe

IS amended

:ases fees, :ases e of ,esos Trial

cases:

IX Appeals , judicially


noticed. It shall prescribe the form of its writs and otber processes. It shall have the power to promulgate rules and regulations for the conduct of the business of the Court, and as may be needful for the uniformity of decisions within its jurisdiction as conferred hy law, but such proceedings shall not be governed strictly by technical rules of evidence.

SEC 9. FeeJ. - The Court shall fix reasonable fees for the filing of an appeal, for certified copies of any transcript of records, entry or other documents, and for the authorized services rendered by the Court or its personnel.

SEC 10. Power to Administer Oatbs; Isstle SlIbpoena; Pllnish Jor Contempt. The Court shall have the power to administer oaths, receive evidence,

summon witnesses by subpoena dlle'J tecllm, subject in all respects to the same restrictions and qualifications as applied in judicial proceedings of a similar nature. The Court shall, in accordance witb Rule seventy-one of the Rules of Court, have the power to punish for contempt for the same causes, under the same procedure and with the same penalties provided therein. [as amended by Sec. 8, RA 9282]

SEC 11. Who May Appeal,· Mode of Appeal,· EjJed of Appeal. - Any party adversely affected by a decision, ruling or inaction of the Commissioner of Internal Revenue, the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry or the Secretary of Agriculture or the Central Board of Assessment Appeals or the Regional Trial Courts may file an appeal with the CTA within thirty (30) days after the receipt of such decision or ruling or after the expiration of the period fixed by law for action as referred to in Section 7(a)(2) herein.

Appeal shall be made by filing a petition for review under a procedure analogous to that provided for under Rule 42 of the 1997 Rules of Civil Procedure with the CTA within thirty (30) days from the receipt of the decision or ruling or in the case of inaction as herein provided, from the expiration of the period fixed by law to act thereon. A Division of the CTA shall hear the appeal: ProIJided, hOIlJe'ler, That with respect to decisions or rulings of the Central Board of Assessment Appeals and the Regional Trial Court in the exercise of its appellate jurisdiction appeal shall be made by filing a petition for review under a procedure analogous to that provided for


under Rule 43 of the 1997 Rules of Civil Procedure with the CTA, which shall hear the case en bam:

All other cases involving rulings, orders or decisions flied with the CTA as provided for in Section 7 shall be raffled to its Divisions. A party adversely affected by a ruling, order or decision of a Division of the CTA may ftle a motion for reconsideration or new trial before the same Division of the CTA within fifteen (15) days from notice thereof: Prollided, bowever, That in criminal cases, the general rule applicable in regular Courts on matters of prosecution and appeal shall likewise apply.

No appeal taken to the CT A from the decision of the Commissioner of Internal Revenue or the Commissioner of Customs or the Regional Trial Court, provincial, city or municipal treasurer or the Secretary of Finance, the Secretary of Trade and Industry or the Secretary of Agriculture, as the case may be, shall suspend the payment, levy, distraint, and/or sale of any property of the taxpayer for the satisfaction of his tax liability as provided by existing law: Provided, bowever, That when in the opinion of the Court the collection by the aforementioned government agencies may jeopardize the interest of the Government and/or the taxpayer the Court at any stage of the proceeding may suspend the said collection and require the taxpayer either to deposit the amount claimed or to flIe a surety bond for not more than double the amount with the Court.

I n criminal and collection cases covered respectively by Section 7 (b) and (c) of this Act, the Government may directly file the said cases with the erA covering amounts within its exclusive and original jurisdiction. [as amended by Sec. 9, RA 9282]

SEC. 12. Taking of eNidenee. - The Court may, upon proper motion or on its initiative, direct that a case, or any issue thereof, be assigned to one of its members for the taking of evidence, when the determination of a question of fact arises upon motion or otherwise in any stage of the proceedings, or when the taking of an account is necessary, or when the determination of an issue of fact requires the examination of a long account. The hearing before such member, shall proceed in all respects as though the same had been made before the Court.

4

2005 Revis,

Ur promptly conclusior

adopting, may be, OJ

receive fll!

SE brought b paragraph Decisions facts and concurf1n~

decisions adopted fe

Th leave, and payrolls ur

motions v decision fe be, have b makingth paid witho

SE the assessr the decisio there is no

SE decisions including t

records op the Court of the tax entitled th, evidence 1: tnotion, rn

as amended

TA, which

,d with the lS. A party ,f the CTA 1e Division ded, bOWelJer, Courts on

mmlSSlOner gional Trial ~inancc, the as the case ale of any lrovided by : Court the pardize the ,tage of the 'er either to han double

;ection 7 (b) es with the diction. [as

per motion ;ned to one lation of a age of the t when the ng account. though the


Upon the completion of such hearing before such member, he shall promptly submit to the Court his report in writing, stating his findings and conclusions; and thereafter, the Court shall render its decision on the case, adopting, modifying, or rejecting the report in whole or in part, as the case may be, or, the Court may, in its discretion reconlnut it with instructions, or receive further evidence.

SEC. 13. Decision, Maximum Pen'od Jor Temlinatiotl 0/ Cases. - Cases brought before the Court shall be decided in accordance with Section 15, paragraph (1), Article VlIl Oudicial Department) of the 1987 Constitution. Decisions of the Court shall be in writing, stating clearly and distinctly the facts and the law on which they are based, and signed by the Justices concurring ilierein. The Court shall provide for the publication of its decisions in the Offi,ial Gazette in such form and manner as may best be adopted for public information and use.

The Justices of the Court shall each certify on their applications for leave, and upon salary vouchers presented by them for payment, or upon the payrolls under which their salaries are paid, that all proceedings, petitions and motions which have been submitted to the Court for determination or decision for a period required by the law or the Constitution, as the case may be, have been determined or decided by the Court on or before the date of making the certificate, and no leave shall be granted and no salary shall be paid without such certificate. las amended by Sec. 10, RA 9282]

SEC. 14. E[ject o! derision that tax is barred by statllte 0/ limitations. - If the asseSSlnent or collection of any tax is barred by any statute of limitations, tl,e decision of the Court to that effect shall be considered as its decision that there is no deflcienEY in respect of such tax.

SEC. 15. Pllblidty 0/ proreedit(gs and p"b/ication 11/ rie<isirlns. - All decisions of, and all evidence received by the Court and its divisions, including transcript of stenographic reports of the hearings, shall be public records open to the inspection of the public, except that after the decision of the Court in any proceeding has become final the Court may, upon motion of the taxpayer or the Government, permit the withdrawal, by the party entitled thereto of originals of books, documents and records, introduced in evidence before the Court or any division; or the Court may, on its own motion, make such other disposition thereof as it deems advlsable. The

•


Court shall provide for the publication of its decisions in the Official Gazette in such form and manner as may be best adopted for public information and use.

SEC. 16. Damage.r - Where an appeal is found to be frivolous, or that proceedings have been instituted merely for delay, the Court may assess damage against the appellant in an amount not exceeding five hundred pesos, which shall be collected in the same manner as fines or other penalties authorized by law.

SEC. 17. Violation of penal law. - When, in the performance of its functions, it should appear to the Court that a crime or other violation of law has been committed, or, that there arc reasonable grounds to believe that any official, employee or private person is guilty of any crime, offense or other violation, the Court shall refer the matter to the proper department, bureau or office for investigation or the institution of such criminal or administrative action as the facts and circumstances of the case may warrant.

SEC. 18. Appea! to the Court of Tax Appeal.r En Bane. - No civil proceeding involving matters arising under the National Internal Revenue Code, the Tariff and Customs Code or the Local Government Code shall be maintained, except as herein provided, until and unless an appeal has been previously med with the CTA and disposed of in accordance with the provisions of this Act.

A party adversely affected by a resolution of a Division of the CTA on a motion for reconsideration or new trial, may me a petition for review with the CTA en bani'. [as amended by Sec. 11, RA 9282]

SEC. 19. RetJiew by Certiorari. - A party adversely affected by a decision or ruling of the CTA en bane may file with the Supreme Court a verified petition for review on certiorari pursuant to Rule 45 of the 1997 Rules of Civil Procedure. [as amended by Sec. 12, RA 9282]

The following are new provisions under Republic Act No. 9282:

SEC. 13. Di.rtraint of Persof/al Property andlor Le,'Y on Real Property. -Upon the issuance of any ruling, ord¢r or decision of the CTA favorable to the national government, the CTA shall issue an order authorizing the

2005 Revis,

Bureau of any good, and other to person sufficient thereto in, not prech Court.

Sf and Salari,

adversely: removed ( existing la be upgrad,

SE prOVISIons comprIse ~

SE prOVISIOns the year fa

SE Issuances j

contrary t( or modifie

SE prOVISIon I

parts there

SE (15) days circulation

Ap

as amended

,I Gazelle in nation and

ivolous, or may assess

Ired pesos, r penalties

ance of its tion of law ~e that any ;e or other ~nt, bureau ninistrative

- No civil II Revenue de shall be I has been : with the

f the CTA for review

ected by a 1e Court a 1997 Rules

No. 9282:

Property. -lvorable to lrizing the


Bureau of Internal Revenue, through the Commissioner to seize and distraint any goods, chattels, or effects, and the personal property, including stocks and other securities, debts, credits, bank accounts, and interests in and rights to personal property and/or levy the real property of such persons in sufficient quantity to satisfy the tax or charge together with any increment thereto incident to delinquency. This remedy shall not be exclusive and shall not preclude the Court from availing of other means under the Rules of Court.

SEC. 14. Retention of Person1lC1,' S emrity of Tenure; Upgrading of Positions and Salaries. - All existing permanent personnel of the CTA shall not be adversely affected by this Act. They shall continue in office and shall not be removed or separated from the service except for cause as provided for by existing laws. Further, the present positions and salaries of personnel shall be upgraded to the level of their counterparts in the Court of Appeals.

SEC. IS. TranJitory ProviJions. - In consonance with the above provisions, the incumbent Presiding Judge and Associate Judges shall comprise a Division pending the constitution of the entire Court.

SEC. 16. Appropriations. - The amount necessary to carry out the provisions of this Act shall be included in the General Appropriations Act of the year following its enactment into law and thereafter. [Sec. 16, RA 9282]

SEC. 17. Repealing Clause. - All laws, executive orders, executive issuances or letter of instructions or any part thereof, inconsistent with or contrary to the provisions of this Act are hereby deemed repealed, amended or modified accordingly.

SEC. 18. Separability Clallse. - If for any reason, any section or provision of this Act shall be declared unconstitutional or invalid, the other parts thereof not affected thereby shall remain valid.

SEC. 19. Effectivity ClaJlJe. - This Act shall take effect after fifteen (IS) days following its publication in at least (2) newspapers of general circulation.

Approved: March 30, 2004

12

NOTE:

2005 Revised Rules of the eTA, as amended

1. Republic Act No. 9503 contains the same repealing, separability, and effectivity clauses as Republic Act No. 9282.

2. Republic Act No. 9503 was approved on June 12,2008.

4

2005 Rev

Rules of Revised same.

following not later

lJ

ANGI

MA.

cc

M

as amended

repealing, ..r0.9282.

D8.


Republic of the Philippines Supreme Court

Manila

ENBANC A.M. No. 05-11-07-CTA

REVISED RULES OF THE COURT OF TAX APPEALS

13

Acting on the letter of the Chainnan of the Committee on Revision of the Rules of Court submitting for this Court's consideration and approval the Proposed Revised Rules of Court of Tax Appeals, the Court Resolved to APPROVE the same.

These Rules shall take effect on the fifteenth day of December 2005 following their publication in a newspaper of general circulation in the Philippines not later than 25 November 2005.

22 November 2005.

(5gd.) HILARIO G. DAVIDE, JR

Chief Justice

(Sgd.) REYNATO S. PUNO

Associate Justice

(Sgd.) LEONARDO A. QUISUMBING

AssociateJusticc

(Sgd.) ANGELINA SANDOVAL-GUTIERREZ

AssociatcJuslice

(5gd.) MA. ALICIA AUSTRJA-MARTINEZ

Associate Justice

(51,'<1.) CONCHITA CARPIO MORALES

AssociatcJustice

(Sgci.) ADOLFO S. AZCUNA

AssociatcJustice

(5gd.) MINITA V. CHICO-NAZARIO

Associalc Justice

(Sgd.) ARTEMIO V. PANGANIBAN

Aswciate Justice

(5gd.) CONSUELO YNARES-SANTIAGO

Associate Justice

(5",1.) ANTONIO T. CARPIO

Associate Justice

(5gd.) RENATO C. CORONA

Associatc Justice

( 5gd.) ROMEO J. CALLEJO, SR

Associate Justice

(5gd.) DANTE O. TINGA

As::;ociate Justice

(Sgd.) CANCIO C. GARCIA

A~sociate Justice

14 2005 Revised Rules of the CTA, as amended


Manila

ENBANC A.M. No. 05-11-07-CTA

PROPOSED AMENDMENTS TO THE REVISED RULES OF THE COURT OF TAX APPEALS

RESOLUTION

Acting on the letter of the Presiding Justice, Court of Tax Appeals, submitting for consideration and approval of the Court the "Proposed Amendments to the Revised Rules of Court of Tax Appeals," the Court Resolved to APPROVE the same.

11,e Rule shall take effect on October 15, 2008 following its publication in two newspapers of general circulation in the Philippines.

September 16, 2008. (S8J ·)

REYNATO S. PUNO Chief Justice

(SgJ.) LEONARDO A. QUISUMBING

Associate Justice

(Sgd.) ANTONIO T. CARPIO

Associ:de JustiCl'

(Sgd.) RENATO C. CORONA

Associate Juslice

(Sgd.) ADOLFO S. AZCUNA

Associate Justice

(5gd.) MINITA V. CHICO-NAZARIO

Associate J USlICC

(Sgd.) ANTONIO EDUARDO B. NACHURA

Associate Justice

(5gd.) TERESITA J. LEONARDO·DE CASTRO

Associate Justice

( Sgd.) CONSUELO YNARES-SANTIAGO

Associate Justice

( Sgd.) MA. ALICIA AUSTRIAMMARTINEZ

As~ociate Justice

(Sgd.) CONCHITA CARPIO MORALES

As~ociate Justice

(SgJ.) DANTE O. TINGA

Associate Justice

(5gd.) PRESBITERO J. VELASCO, JR.

Assl)ciate Justice

(5gd.) RUBEN T. REYES

Associate Justice

(5gd.) ARTURO D. BRION

Associate Justice

2005 Revi

A 2008 of. submittin Addition, Appeals, respectiy(

T publicatic

F,

as amended

ax Appeals, "Proposed

Resolved to

ublication in

TIAGO

tTINEZ

RALES

o,JR.



Manila

ENBANC

A.M. No. 05-11-07-CTA

ADDITIONAL AMENDMENTS TO THE

2005 REVISED RULES OF THE COURT OF TAX APPEALS, AS AMENDED

AND

INTERNAL RULES OF THE COURT OF TAX APPEALS

RESOLUTION

15

Acting on the Letters dated November 12, 2008 and November 14, 2008 of Presiding Justice Ernesto D. Acosta of the Court of Tax Appeals submitting for this Court's consideration and approval the "Proposed Additional Amendments to the 2005 Revised Rules of the Court of Tax Appeals, as amended," and the "Internal Rules of d,e Court of Tax Appeals," respectively, the Court Resolved to APPROVE d,C same.

This Resolution shall take effect on March 20, 2009 following its publication in two (2) newspapcrs of general circulation in llie Philippines.

February 10,2009.


Chief Jnstice

16

(Sgd) LEONARDO A. QUISUMBING

Associate Justice


Associate Justice

(Sgd) RENATO C. CORONA

Associate Justice


Associate Justice

(Sgd.) MINITA V. CHICO-NAZARIO

Associate Justice

(Sgd.) ANTONIO EDUARDO NACHURA

Associate Justice

(Sgd.) ARTURO D. BRION

Associate Justice


(Sgd.) CONSUELO YNARES-SANTIAGO

Associate Justice

on official leave . MA. ALICIA AUSTRIA-MARTINEZ

Associate Justice

(Sgd) CONCHITA CARPIO MORALES

Associate Justice

on official leave DANTE O. TINGA

Associate Justice

(Sgd) PRESBITERO J. VELASCO, JR.

Associate Justice

(Sgd) TERESITA LEONARDO-DE CASTRO

Associate Justice

(Sgd) DIOSDADO M. PERALTA

Associate Justice

2005 Revi

B.

P by Repul Appeals I

the foUm

S cited as t futle 1, m

S; order to determin, 1, sec. 2a)

SI Philippin,

Tl-l

SI presiding the Philip (3) Divisi,

-~ Rules of 1 2005 (AI Tax Appl 07-CTA); Appe'ls . erA).

lS amended

NTIAGO

,RTINEZ

)RALES

A

CO,JR.

, CASTRO

,LTA


B. 2005 REVISED RULES OF THE COURT OF TAX APPEALS, AS AMENDED

17

Pursuant to Section 8 of Republic Act No. 1125, as further amended by Republic Act No. 9282 and Republic Act No. 9503, the Court of Tax Appeals (hereinafter referred to as the Court) hereby adopts and promulgates the following Rules for the conduct of its business:'

RULE 1 TITLE AND CONSTRUCTION

SECTION 1. Title of the RIde.r. - These Rules shall be known and cited as the Revised Rules of the Court of Tax Appeals (RRCTA). (RCTA, RIde I, m·. la)

SEC. 2. Ubera! mnJtrlletion. - The Rules shall be liberally construed in order to promote their objective of securing a just, speedy, and inexpensive determination of every action and proceeding before the Court. (RCTA, Rille I, sec. 2a)

SEC. 3. Appliea!;i!ifJ' oftbe Ru!eJ of COlfrl. - The Rules of Court in the Philippines shall apply supplctorily to these Rules. (n)

RULE 2 THE COURT, ITS ORGANIZATION AND FUNCTIONS

SECTION 1. Compo..-i!;o/{ of tbe COllrl. - The Court is composed of a presiding justice and eight (8) associate justices appointed by the President of the Philippines. In appropriate cases, the Court shall sit en vane, or in three (3) Divisions of three justices each, including the presiding justice, who shall

'I Rulc$ of the Court of Tax Appeab - approved by the Suprcmc Court on Novembcr 22, 2005 (A.M. No. 05-11-07-CTlI); lImendments to the 2005 Rules of Court of the Court of Tax AppcClls - approved by thc Supreme Court on Scptember 16, 2008 (A.M. No. 05-11-07-CTA); and Additional Amendments to the 2005 Revised Rule::; of thc Court of Tax lIppeals - approved by the Supreme Court on Febnmy 10, 2009 (A.~!. No. OS-II-07-CTlI).


be the Chairperson of the FirSt Division ahd the' two (2) most Senior Associate Justices shall serve as Chairpersons of the Second and Third Divisions, respectively. (aJ

SEC. 2. Exerei.re of pow"" alldjimetiolls. - The Court shall exercise its adjudicative powers, functions and duties ell ballt or in Divisions.

The Court shall sit eJ/ balle in the exercise of its administrative, ceremonial and non-adjudicative functions. (n)

SEC. 3. Court en bane; quomm and lioting. - The presiding justice or, if absent, the most senior justice in attendance shall preside over the sessions of the Court ell balle. The attendance of five (5) justices of the Court shall constitute a quorum for its session en bant. The presence at the deliberation and the affirmative vote of five (5) members of the Court ell bane shan be necessary to reverse a decision of a Division but only a simple majority of the justices present to promulgate a resolution or decision in all other cases. Where the necessary majority vote cannot be had, the petition shall be dismissed; in appealed cases, the judgment or order appealed from shall stand affirmed; and on all incidental matters, the petition or motion shall be denied. (tt)

SEC. 4. The COllrt ill Dillisions; q1lomm alld votin,g. - The chairperson of the Division or, if absent, the most senior member shan preside over the sessions of the Court in Divisions. The attendance of at least two justices of the Court shan be necessary to constitute a quorum for its sessions in Divisions. The presence at the deliberation and the affirmative vote of at least two justices shall be required for the pronouncement of a judgment or final resolution of the Court in Divisions. (a)

SEC. 5. i-iearing.r. - The Court en belli" or in Divisions shall conduct hearings on such days and at such times and at such places as it may fix, with notice to the parties concerned. However, the Friday of each week shan be devoted to hearing motions, unless, for special reasons, the Court en balle or in Divisions shall, molN proprio or upon motion of a party, fix another day for the hearing of any motion. (RCTA, Rille 3, .ree. 2a)

2005 Revis

SI

(a shall inte: private er Court. Jt the same the Rules decision/ member 1

in the en presiding before th, as such.

(b under the instead 01

the basis I

lawyers, il the reasor participat, and lawye (a)

discretion, or valid re

A proceedin, members I

SE justice is f However. Court sha,

M

lS amended

)st Senior ,nd Third

~xercise its

Inlstrative,

lstice or, if ;essions of :ourt shall eliberation "t shall be >rity of the :her cases. 1 shall be shall stand be denied.

rperson of ;! over the justicc~ of eSSlons In votc of at

dgment or

.11 conduct ly fix, with ,k shall be ell baJle' or

lcr day for


SEC. 6. Dirqllali/imtiotl of/llslices. -

(a) Mam/alory. - No justice or other officer or employee of the Court shall intervene, directly or indirectly, in the management or control of any private enterprise which in any way may be affected by the functions of the Court. Justices of the Court shall be disqualified from sitting in any case on the same grounds provided under the fIrst paragraph, Section 1, Rule D 7 of the Rules of Court. Provided, that no member shall be the ponell!e of an en bane decision/resolution written by said member in a division. However, such member may voluntarily inhibit or decide to take no part in the deliberation in the en bane level. No person who has once served in the Court either as presiding justice or as associate justice shall be qualified to practice as counsel before the Court for a period of one year from his retirement or resignation as such. (aJ

(b) DisdoJllre and coment ofpaflies ({lid !aW}erJ. - A justice disqualified under the frrst paragraph, Section 1 of Rule 137 of the Rules of Court, may, instead of withdrawing from a case or proceeding, disclose on ilie records the basis of the disqualification. If, based on such disclosure, the parties and lawyers, independently of the justice's participation, all agree in writing that the reason for the inhibition is in1material or unsubstantial, the justice may participate in the action or proceeding. The agreement, signed by all parties and lawyers, shall be incorporated in the record of the action or proceeding.

(aJ

(c) Voltmtdry. - A justice of the Court may, in the exercise of sound discretion, disqualify voluntarily from sitting in a case or proceeding, for just or valid reasons other than those mentioned above.

A justice of the Court who inhibits himself from sitting in a case or proceeding shall in1mediately notify in writing the presiding justice and the members of the Division where the said justice belongs. (aJ

SEC. 7. Molion 10 inbibi! a )il.lii,·e. - When a motion for inhibition of a justice is f!led, the Court, en bane or in Division, shall act upon the motion. However, if the motion for inhibition is based on a discretionary ground, the Court shall refer the motion to the justice involved for appropriate action. (t1


SEC. 8. Disqualification of clerk of court or assistant clerk of eOllrt or ditJi.rion derk of eOllrt or {mistant dillisio12 clerk of COtlrt. - The disqualification under the first paragraph, Section 1, Rule 137 of the Rules of Court shall likewise apply to the Clerk of Court or Assistant Clerk of Court or Division Clerk of Court or Assistant Division Clerk of Court of this Court insofar as it is relevant to them in d,e performance of their respective functions and duties.

Such person must inlmediately notify in writing the Presiding Justice and the members of the Court en bane, or the Chairperson and the Members of the Division, whichever is applicable, stating the grounds and the reasons for inhibition and further indicate the case number and title. The Presiding Justice or the Chairperson of the Division may approve the request for inhibition and in such event appoint a temporary Clerk of Court to hear and handle the case. (12)

RULE 3 PLACE OF OFFICE, SEAL AND OFFICE HOURS

SECTION 1. Pia" of oJJi'" - The Court shall have its principal office in Metro Manila. (RCT>l, Rule 3, sec. 1 a)

SEC. 2. C01l11 seal. - The seal of the Court shall be circular in form and shall be of the usual size. It shall bear, in its center, a design of the coat of arms of the Republic of the Philippines with the words "BATAS AT BA YAN" inmlediately underneath the design. On the upper margin running from left to right are the words "COURT OF TAX APPEALS," and on its lower margin the words "REPUBLIKA NG PILIPINAS." (RCTA, futle 2, JW·. l,ij

SEC. 3. Seal, wbere affixed. - The seal of the Court shall be affn,ed to all summons, subpoenas, notices, decisions, orders or resolutions, certified copies of official records and such other papers that the Court may require to be sealed. (n)

SEC. 4. OJjice hOllrJ. - The Office of the Clerk of Court shall be open for the transaction of business and receiving petitions, complaints, pleadings, motions, and other papers, during the hours from eight o'clock in the morning to four-thirty o'clock in the afternoon on Mondays to Fridays,


except on such days as may be designated by law or executive proclamation as non-working official holidays. (RCfA, Rille 3, Je<". 30)

RULE 4 JURISDICTION OF THE COURT

SECTION 1. Jtm:rdtdioll of tbe COllrt. - The Court shall exerose exclusive original jurisdiction over or appellate jurisdiction to review by appeal the cases specified in Republic Act No. 1125, Section 7, as amended by Republic Act No. 9282, Section 7. (n)

SEC. 2. CmeJ lVithin th'.lurisdiclion ol the Court en bane. - The Court en bane shall exercise exclusive appellate jurisdiction to review by appeal the following:

(a) Decisions or resolutions on motions for reconsideration or new trial of the Court in Division in the exercise of its exclusive appellate jurisdiction over:

(1) Cases arismg from administrative agencIes Bureau of Internal Revenue, Bureau of Customs, Department of Finance, Department of Trade and Industry, Department of Agriculture;

(2) Local tax cases decided by the Regional Trial Courts in the exercise of their original jurisdiction; and

(3) Tax collection cases decided by the Regional Trial Courts in the exercise of their original jurisdiction involving final and executory assessments for taxes, fees, charges and penalties, \vhere the principal anlount of taxes and penalties claimed is less than one million pesos;


(b) Decisions, resolutions or orders of the Regional Trial Courts in local tax cases decided or resolved by them in the exercise of their appellate jurisdiction;

(c) Decisions, resolutions or orders of the Regional Trial Courts in tax collection cases decided or resolved by them in the exercise of their appellate jurisdiction;

(d) Decisions, resolutions or orders on motions for reconsideration or new trial of the Court in Division in the exercise of its exclusive original jurisdiction over tax collection cases;

(e) Decisions of the Central Board of Assessment Appeals (CBAA) In the exercise of its appellate jurisdiction over cases involving the assessment and taxation of real property originally decided by the provincial or city board of assessment appeals;

(f) Decisions, resolutions or orders on motions for reconsideration or new trial of the Court in Division in the exercise of its exclusive original jurisdiction over cases involving criminal offenses arising from violations of the National Internal Revenue Code or the Tariff and Customs Code and other laws administered by the Bureau of Internal Revenue or Bureau of Customs;

(g) Decisions, resolutions or orders on motions for reconsideration or new trial of the Court in Division in the exercise of its exclusive appellate jurisdiction over criminal offenses mentioned in the preceding subparagraph; and

01) Decisions, resolutions or orders of the Regional Trial Courts in the exercise of their appellate jurisdiction over criminal offenses mentioned in subparagraph (t). (11)

SEC. 3. CaJeJ within theJilliJdidion ollhe COllrt in DilJiJion. - The Court in Division shall exercise:

(a) Exclusive original over or appellate jurisdiction to review by appeal the following:

2005 Revis

lS amended

Courts in r appellate

Courts in e of their

lsidera tion "e original

Is (CBAA) lIving the provincial

lsi deration ve original ,lations of Code and Bureau of

lsideration e appellate paragraph;

Courts in mentioned

The Court

revIew by


(1)

(2)

Decisions of the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto, or other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue;

Inaction by the Commissioner of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties in relation thereto, or other matters arising under the National Internal Revenue Code or other laws administered by the Bureau of Internal Revenue, where the National Internal Revenue Code or other applicable law provides a specific period for action: PrrJlJided, that in case of disputed assessments, the inaction of the Commissioner of Internal Revenue within the one hundred eighty day-period under Section 228 of the National Internal Revenue Code shall be deemed a denial for purposes of allowing the taxpayer to appeal his case to the Court and does not necessarily constitute a formal decision of the Commissioner of Internal Revenue on the tax case; ProIJided, /tlr/her, that should the taxpayer opt to await the final decision of the Commissioner of Internal Revenue on the disputed assessments heyond the one hundred eighty day-period abovementioned,

23

24

(3)


the taxpayer may appeal' such 6nal decision to the' Court 'under Section 3(a), Rule Sof these Rules; and Provided, still further, that in the case of claims for. refund of taxes erroneously or illegally collected, the taxpayer must ftle a petition for review with the Court prior to the expiration of the two-year period under Section 229 of the National Internal Revenue Code;

Decisions, resolutions or orders of the Regional Trial Courts in local tax cases decided or resolved by them in the exercise of their original jurisdiction;

(4) Decisions of the Commissioner of Customs in cases involving liability for customs duties, fees or other money charges, seizure, detention or release of property affected, ftnes, forfeitures or other penalties in relation thereto, or other matters arising under the Customs Law or other laws administered by the Bureau of CustonlS;

(5) Decisions of the Secretary of Finance on customs cases elevated for autonlatic review from decisions of the Commissioner of Customs adverse to the Governnlent under Section 2315 of the Tariff and Customs Code; and (aJ

(6) Decisions of the Secretary of Trade and Industry, 111 the case of nonagricultural product, commodity or article, and the Secretary of Agriculture, in the case of agricultural

2005 Revis

(b wJt:

as amended 2005 Revised Rules of the eTA, as amended 25

wit:

product, commodity or article, involving dumping and countervailing duties under Sections 301 and 302, respectively, of the Tariff and Customs Code, and safeguard measures under Republic Act No. 8800, where either party may appeal the decision to impose or not to impose said duties;

(b) Exclusive jurisdiction over cases involving criminal offenses, to

(1) Original jurisdiction over all criminal offenses arising from violations of the National Internal Revenue Code or Tariff and Customs Code and other laws administered by the Bureau of Internal Revenue or the Bureau of Customs, where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is one m.illion pesos or more; and

(2) Appellate jurisdiction over appeals from the judgments, resolutions or orders of the Regional Trial Courts in their original jurisdiction in criminal offenses arising from violations of the National Internal Revenue Code or Tariff and Customs Code and other laws administered by the Bureau of Internal Revenue or Bureau of Customs, where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is less than one million pesos or where there IS no specified amount claimed;


(c) Exclusive jurisdiction over tax' collection cases, to wit:

(I)

(2)

Original jurisdiction in tax collection cases involving final and executory assessments for taxes, fees, charges and penalties, where the principal amount of taxes and fees, exclusive of charges and penalties, claimed is one million pesos or more; and

Appellate jurisdiction over appeals from the judgments, resolutions or orders of the Regional Trial Courts in tax collection cases originally decided by them within their respective territorial jurisdiction. (n)

RULES FORM AND STYLE OF PAPERS

SECTION 1. Style. - All papers med with the Court shall be either printed or typewritten, and fastened on the upper left hand corner. All such papers shall have a caption, date and signature, and copies, as specified below. (RCFA, Rule 4, sec. 10)

SEC. 2. Size and specifications. - Printed or typewritten papers shall be typed double-spaced on good quality, unglazed and plain white paper eight and a half inches wide by thirteen inches long (legal-size), or eight and a quarter inches wide by eleven and three-fourths inches long (A4-size), at least substance twenty and printed on one side only without covers. There shall be a margin at the left-hand side of each page of not less than one and onehalf inches in width and at the top, bottom and right-hand side of each page of not less than one inch in width. (RCT A, Rule 4, set: }a)

SEC. 3. Citations. - Citations shall be indented at least one inch from the inside margin and typed single-spaced. (RCT A, Rttle 4, m: 4a)

2005 Revi,

s of every cases bet except as one case

Rule 4, Jet

s (RCrA,l

Sl allegation complete shall be provided

SI contain al of the CO!

case, as \' decision. against fa Court. j

decision a 20)

Sl' petition f( of the do! docketed papers the the neccss }a)

as amended

II be either t. All such s specified

ers shall be )aper eight ight and a ze), at least [here shall e and one'each page

, inch from


SEC. 4. Number of copies. - The parties shall fue cleven signed copies of every paper for cases before the Court ell bal1(, and six signed copies for cases before a Division of the Court in addition to the signed original copy, except as otherwise directed by the Court. Papers to be fued in more than one case shall include one additional copy for each additional case. (RCT A, Rule 4, m. 5a)

SEC. 5. Clear and legible copies. - All copies shall be clear and legible. (RCT A, Rule 4, set'. 6a)

RULE 6 PLEADINGS FILED WITH THE COURT

SECTION 1. Complaint; ('ontenls. - The complaint shall contain allegations showing jurisdiction of the Court and a concise statement of the complete facts of the plaintiffs cause or causes of action. The complaint shall be verified and must contain a certification against forum shopping as provided in Sections 4 and 5, Rule 7 of the Rules of Court. (n)

SEC. 2. Petition for review; con/en/so - The petitlon for review shall contain allegations showing the jurisdiction of the Court, a concise statement of the complete facts and a summary statement of the issues involved in the case, as well as the reasons relied upon for the review of the challenged decision. The petition shall be verified and must contain a certification against forum shopping as provided in Section 3, Rule 46 of the Rules of Court. A clearly legible duplicate original or certified true copy of the decision appealed from shall be attached to the petition. (RO:A. lvile 5, se<' 20)

SEC. 3. Payment o/docket jeeJ. - The Clerk of Court shall not receive a petition for review for filing unless the petitioner submits proof of payment of the docket fees. Upon receipt of the petition or the complaint. it will be docketed and assigned a number, which shall be placed by the parties 011 all papers thereafter fued in the proceeding. The Clerk of Court will then issue the necessary summons to the respondent or defendant. (Ref A, lVlit, 5, .ree. 3(U


SEC. 4. Bill of pmticlllm:r. -

(a) Requirement for bill of partiadars. - The Court, on its own initiative or upon motion of either party fued before responding to a pleading or, if no responsive pleading is permitted by these Rules, within ten days after service of the pleading, may order a party to submit a detailed statement of the nature of the claim or defense or of any matter stated in any pleading, which is not averred with sufficient definiteness or particularity. Such order or motion shall point out the defects complained of and the details desired. After service of the bill of particulars or of a more definite pleading, the moving or adverse party may ftle his responsive pleading within ten days. (a)

(b) 1:'ailure to complY. - If the order issued by the Court pursuant to paragraph (a) above is not complied with within ten days after notice of the order, or within such other time as the Court may fix, the Court may strike out the pleading to which the motion was directed or may make such other order as it deems just. The C6urt may upon motion set aside the order, or modify it in the interest of justice. (RCTA, Rule 8, Jec. 2a)

(c) Motion for bill of partimlars when not allowed. - No motion for bill of particulars shall be allowed in cases falling under Sections 3(a)(3) and 3(c)(2) of Rule 4 of these Rules. (n)

SEC. 5. AnJwer.-

(a) Time for filing and contents. - Within fifteen days after service of summons, the respondent or the defendant shall file an answer to the petition or complaint which shall include all defenses in law and the specific provision of law and applicable jurisprudence and grounds for dismissal of the petition or complaint, or which shall prevent and bar recovery. (Ride of Proadllre for Ci"i! Forfeiture, A.fJet PreJemation and Freeze Order, Sec. 9, par. 2a; and RCTA, Ride 7, sec. 1 a)

(b) Tran.rmiltal of record. ... - The respondent Commissioner of Internal Revenue, Conmussioner of Customs, the Secretary of Finance, the Secretary of Agriculture, or the Secretary of Trade and Industry, within ten days after filing an answer, the chairman of the Central Board of Assessment Appeals and the presiding judges of the Regional Trial Courts, within ten days from receipt of notice, shall certify and forward to the Court all the records of the

2005 Revis

case in d

are In ser no record

of ten da) cxte~lsion

Failure te the time a

SI by sign;"l) only by f client.

'1'1 follow;"lg:

(1

Tr entry of a open cow the said c<

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as amended

n initiative Ig or, if no ~ter service ent of the ing, which I order or Is desired. :ading, the L days. (aJ

ursuant to tice of the may strike mch other ~ order, or

for bill of tnd 3 (c) (2)

service of 'er to the 1e specific smissal of

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case in their possession, with the pages duly numbered, and, if the records are in separate folders, then the folders will also be numbered. If there are no records, such fact shall be manifested to the Court within the same period of ten days. The Court may, on motion, and for good cause shown, grant an extension of time within which to submit the aforesaid records of the case. I'ailure to transmit the records within the tin1e prescribed herein or within the tinle allowed by the Court may constitute indirect contempt of court. (aJ

SEC. 6. Enlry of appeart/nce. - An attorney mal' enter an appearance by signing the initial pleading. An attorney may later enter an appearance only by filing an entry of appearance with the written conformity of the client.

The initial pleading or entry of appearance must contain the following:

(1 )

(2)

(3)

'fhe attorney's specific address which must not be a Post Office Box number;

The Roll of Attorney's Number;

The date and number of his current membership due in the Integrated Bar of the Philippines (mp) per Official Receipt, or Lifctinle Member Number;

(4) The Current Professional Tax Receipt (PTR) number together with date and place of issuance; and

(5) 'rhe MCLE certificate number and date of Issue, unless exempt.

The attorney or party entering an appearance shall serve a copy of the entry of appearance upon the opposing party. An attorney who appears in open court without previously having filed a written appearance must give the said counsel's business address to the Clerk of Court and file a written appearance within forty-eight hours from such open court appearance. ,\n attorney or party who has filed an appearance and who changes address of record shall notify the Clerk of Court and the adverse part)' of such change of address, and a separate notice of such change of address shall be filed for each additional case. (aJ


RULE 7 PROCEDURE IN THE COURT OF TAX APPEALS

SECTION 1. Appllmhzllty oftbe 1<.1II,s ofColirt on procedure In Ib, COllrt of Appeals, exception. - The procedure in the Court en bane or in Division in original and in appealed cases shall be the same as those in petitions for review and appeals before the Court of Appeals pursuant to the applicable provisions of Rules 42, 43, 44 and 46 of the Rules of Court, except as otherwise provided for in these Rules. (n)

RULES PROCEDURE IN CIVIL CASES

SECTION 1. Riwiew of cases in tbe COJlrt en bant. - In cases falling under the exclusive appellate jurisdiction of the Court en bane, the petition for review of a decision or resolution of the Court in Division must be preceded by the filing of a timely motion for reconsideration or new trial with the Division. (n)

SEC. 2. RetJiew of cases in tbe COllrt in Diliision. - In appealed cases falling under the jurisdiction of the Court in Division in Sections 3(a)(1) to 3(a)(6) and 3(c)(2) of Rule 4, the party filing the case shall be called the Petitioner and the party against whom the case is filed shall be called the Respondent. The pleading shall be entitled Petition for Review.

In tax collection cases originally filed with the Court under Section 3(c)(1) of Rule 4, the party filing the case shall be called the Plaintiff and the party against whom the case is filed shall be called the Defendant. The pleading shall be entitled Complaint. In appealed tax collection cases, the original captions shall be retained. The party filing the appeal shall be called the Appellant and the party against whom the appeal is filed shall be called the Appellee. (RCT A, fude 5, Sec. 1,~

SEC. 3. Wbo may appeal; period to Jile petition. -

(a) A party adversely affected by a decision, ruling or the inaction of the Commissioner of Internal Revenue on disputed assessments or claims for refund of internal revenue taxes, or by a decision or ruling of the

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Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry, the Secretary of A griculture, or a Regional Trial Court in the exercise of its original jurisdiction may appeal to the Court by petition for review ftled within thirty days after receipt of a copy of such decision or ruling, or expiration of the period fL'{ed by law for the Commissioner of Internal Revenue to act on the disputed assessments. In case of inaction of the Commissioner of Internal Revenue on claims for refund of internal revenue taxes erroneously or illegally collected, the taxpayer must file a petition for review within the two-year period prescribed by law from payment or collection of the taxes. (n)

(b) A party adversely affected by a decision or resolution of a Division of the Court on a motion for reconsideration or new trial may appeal to the Court by filing before it a petition for review within fifteen days from receipt of a. copy of the questioned decision or resolution. Upon proper motion and the payment of the full amount of the docket and other lawful fees and deposit for costs before the expiration of the reglementary period herein fixed, the Court may grant an additional period not exceeding fifteen days from the expiration of the original period within which to file the petition for review. (Rule.r of Cottrt, &tlc 42, sec. 1 a)

(c) A party adversely affected by a decision or ruling of the Central Board of Assessment Appeals and the Regional Trial Court in the exercise of their appellate jurisdiction may appeal to the Court by filing before it a petition for review within thirty days from receipt of a copy of the questioned decision or ruling. (n)

SEC. 4. Whm /0 app,al,' mode of appeal. -

(a) An appeal from a decision or ruling or the inaction of the COlTIlulssioner of Internal Revenue on disputed assesstnents or cIailu for refund of internal revenue taxes erroneously or illegally collected; the decision or ruling of the Comnussioner of Customs, the Secretary of Finance, the Secretary of Trade & Industry, the Secretary of Agriculture, and the Regional Trial Court in the exercise of their original jurisdiction, shall be taken to the Court by filing before it a petition for review as provided in Rule 42 of the Rules of Court. The Court in Division shall acr on the appeal. (n)


(b) An appeal from a decision or resolution of the Court in Division on a motion for reconsideration or new trial shall he taken to the Court hy petition for review as provided in Rule 43 of the Rules of Court. The Court en bane shall act on the appeal. (n)

(c) An appeal from a decision or ruling of the Central Board of Assessment Appeals or the Regional Trial Court in the exercise of their appellate jurisdiction shall be taken to the Court by filing before it a petition for review as provided in Rule 43 of the Rules of Court. The Court ell balle shall act on the appeal. (11)

RULE 9 PROCEDURE IN CRIMINAL CASES

SEcrrON 1. Rel/iew of taJeJ in the COHrt. - The review of criminal cases in the Court en bane or in Division shall be governed by the applicable provisions of Rule 124 of the Rules of Court. (n)

SEC. 2. I nsti!H!ion of criminal mlions. - All criminal actions before the Court in Division in the exercise of its original jurisdiction shall be instituted by the filing of an information in the name of the People of the Philippines. In criminal actions involving violations of the National Internal Revenue Code and other laws enforced by the Bureau of Internal Revenue, the Commissioner of Internal Revenue must approve their filing. In criminal actions involving violations of the Tariff and Customs Code and other laws enforced by the Bureau of Customs, the Commissioner of Customs must approve their filing. (lv-/'J ofCottr!, R;tle 110, Jet". 2a; n)

The institution of the criminal action shall interrupt the running of the period of prescription. (lvtles or COllrt, lVile 110, s'" 1, pm'. 2a)

SEC. 3. ProseOl!;on of aiminal adionJ. - All criminal actions shall be conducted and prosecuted under the direction and control of the public prosecutor. In criminal actions involving violation of the National Internal Revenue Code or other laws enforced by the Bureau of Internal Revenue, and violations of the Tariff and Customs Code or other laws enforced by the Bureau of Customs, the prosecution may be conducted by their respective duly deputizedlcgal officers. (lkle.f O/COllrt, R;ilc 110, .fec. 5, par. 6(1)

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SEC. 4. If/al7nlll 0/ "m.!l. - Within ten days from the filing of the information, the Division of the Court to which the case was raffled shall evaluate the resolution of the public prosecutor and its supporting evidence. The Division may in1mecliately dismiss the case if it finds that the evidence on record clearly fails to establish probable cause. If the Division finds probable cause, it shall issue a warrant of arrest signed by the Chairperson of the Division. In case of doubt on the existence of probable cause, the Division may order the prosecutor to present adclitional evidence, ex pade, within five days from notice. (aj

SEC. 5. When search wan-ant mqy iHue, - The Division may issue a search warrant signed by its Chairperson following the requirements of Rule 126 of the Rules of Court. (aj

SEC. 6. Bail, bow "",ollnljixed; approw/. - The amount of bail to be posted in a case filed with the Court shall be fixed and approved by the Division to which the case is raffled: ProIJided, hOl})eJJer, that where the accused is arrested, detained or otherwise placed in custody outside the Metropolitan Manila area, any judge of the Regional Trial Court of the place where the arrest is made may accept and approve the bail for release of the accused and appearance before the Division to which the case is assigned. The judge who accepted the bail and released the accused shall inform the Division that issued the order of arrest of the action and forward to it the papers relative to the case. (aJ

SEC. 7. ConditionJ o/Ihe bail. - The conditions of the bail ate that the accused shall appear and answer the complaint or information in the Division of the Court to which it is raffled ot transferred for trial and submit the same to its orders and processes. If convicted, and the case is appealed to the Court en bane or to the Supreme Court, the accused will surrender hin1self for the execution of such judgment as the Court en bane or the Supreme Court may render; or that, in the event the case is to be tried anew or remanded for a new trial, the same shall appear before the Division to which it may be remanded and submit to its orders and processes. (aJ

SEC 8. ReleaJ' orde!: - The Clerk of Court shall issue the corresponding release order. (Rule.r o(COJllt, lvile 114, .ree. },,)


SEC. 9. Appea!;period to appeaL-

(a) An appeal to the Court in criminal cases decided by a Regional Trial Court in the exercise of its original jurisdiction shall be taken by filing a notice of appeal pursuant to Sections 3(a) and 6, Rule 122 of the Rules of Court within fifteen days from receipt of a copy of the decision or final order with the cuurt which rendered the final judgment or order appealed from and by serving a copy upon the adverse party. The Court in Division shall act on the appeal.

(b) An appeal to the Court en bane in criminal cases decided by the Court in Division shan be taken by filing a petition for review as provided in Rule 43 of the Rules of Court within fifteen days from receipt of a copy of the decision or resolution appealed from. The Court may, for good cause, extend the time for filing of the petition for review for an additional period not exceeding fifteen days.

(c) An appeal to the Court in criminal cases decided by the Regional Trial Courts in the exercise of their appellate jurisdiction shall be taken by filing a petition for review as provided in Rule 43 of the Rules of Court within fifteen days from receipt of a copy of the decision or fmal order appealed from. The Court ell bane shall act on the appeal. (n)

SEC. 10. Solidtor Genera! a.r cotlnsel jor the People and gO/lemment o(ficials sued in l!Jeir official capacity. - "lbe Solicitor General shall represent the People of the Philippines and government officials sued in their official capacity in all cases brought to the Court in the exercise of its appellate jurisdiction. The former may deputize the legal officers of the Bureau of Internal Revenue in cases brought under the National Internal Revenue Code or other laws enforced by the Bureau of Internal Revenue, or the legal officers of the Bureau of Customs in cases brought under the Tariff and Customs Code of the Philippines or other laws enforced by the Bureau of Customs, to appear in behalf of the officials of said agencies sued in their official capacity: Pml,icierl, hOWe/Jet; such duly deputized legal officers shall remain at all times under the direct control and supervision of the Solicitor General. {tU

SEC. 11. incluJ;on of (ivil {lcl;on ill "imilla! ael;ot!. - In cases within the jurisdiction of the Court, the criminal action and the corresponding civil action for the recovery of civil liability for taxes and penalties shall be

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2005 Revis,

deemedjc action sha reserve tht

be allowec

SE - No apl or sale of provided L

SE taxpayer's distraint 0

provided L

or the taXI the collect

SEI collection with the al

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went officiaLr the People capacity in ction. The R.evenuc in other laws :ers of the 1S Code of , to appear ,I capacity: It all times (IU

within the nding civil :s shall be


deemed joindy instituted in the Same proceeding. The filing of the criminal action shall necessarily carry with it the filing of the civil action. No right to reserve the filing of such civil action separately from the criminal action shall be allowed or recognized. (Iviles of COI/rt. Ivde III, sec. I [aj, par. 10)

RULE 10 SUSPENSION OF COLLECTION OF TAX

SECTION 1. No JlIspemion of colledion of II/X, except as herein pmcribed. - No appeal taken to the Court shall suspend the payment, levy, distraint, or sale of any property of the taxpayer for the satisfaction of tax liability as provided under existing laws, except as hereinafter prescribed. (a)

SEC. 2. IVhomay file. - Where the collection of the amount of the taxpayer's liability, sought by means of a demand for payment, by levy, distraint or sale of any property of the taxpayer, or by whatever means, as provided under existing laws, may jeopardize the interest of the Government or the taxpayer, an interested party may ftle a motion for the suspension of the collection of the tax liability. (RCT A, Rille 12, sec. 1 a)

SEC. 3. IVhen to file. - The motion for the suspension of the collection of the tax may be ftled together with the petition for review or with the answer, or in a separate motion ftled by the interested party at any stage of the proceedings. (ReTA, JVde 12, m. 2)

SEC. 4. Contents and a!!achments o/Ibe motion. - The motion for the suspension of the collection of the tax shall be verifted and shall state clearly and dis tined)' the facts and the grounds relied upon in support of the motion. Afftdavits and other documentary evidence in support thereof shall be attached thereto, which, if uncontroverted, would be admissible in evidence as proof of the facts alleged in the motion. (ReTA, JVile 12, Jet, 3a)

SEC. 5. Opposition. - Unless a shorter period is ftxed by the Court because of the urgency of the motion, the adverse party shall, within ftve days after receipt of a copy of the motion, ftle an opposition thereto, if any, which shall state clearly and distincdy the facts and the grounds relied upon in support of the opposition. (RCfA, futle 12, .rei: 4)


SEC. 6. Hean·n.~ of tbe 11I0tion. - The movant shall, upon receipt of the opposition, set the motion for hearing at the next available motion day, and the Court shall give preference to the motion over all other cases, except criminal cases. At the hearing, both parties shall submit their respective evidence. If warranted, the Court 111ay grant the motion if the 010V<1nt shall deposit with the Court an amount in cash equal to the value of the property or goods under dispute or filing with the Court of an acceptable surety bond in an amount not more than double the disputed amount or value. However, for the sake of expediency, the Court, molt! pmprio or upon motion of the parties, may consolidate the hearing of the motion for the suspension of the collection of the tax with the hearing on the merits of the case. (RCT A, fuile 12, Jet. 5a)

SEC. 7. Corporate .fllrety bot/dr. - In the selection and qualification of surety companies, the parties and the Court shall be guided by Supreme Court Circular A.M. No. 04-7-02-SC, datedJuly 20, 2004. (n)

RULE 11 PRE-TRIAL

SECTION 1. Applicability. - The rule on pre-trial under Rules 18 and 118 of the Rules of Court, as amplified in A.M. No. 03-1-09-SC dated July 13, 2004 (Re: Rule on Guidelines to be Observed by Trial Court Judges and Clerks of Court in the Conduct of Pre-trial and Use of DepositionDiscovery Measures), shall apply to all cases falling within the original jurisdiction of the court, except that the parties may not be allowed to compromise the criminal liability. (a)

SEC. 2. Mandalory pre-triaL - In civil cases, the Clerk of Court shall set the case for pre-trial on the frrst available date immediately following the tenth day after the filing of the answer.

In criminal cases, the Clerk of Court shall set the case for pre-trial not later than ten days after arraignment, if the accused is detaincd, nor later than thirty days if the accused is on bail. (RCTA, fullc II, Jce. la)

SEC. 3. Setting/or an earlier dale. - Where, due to the urgency of the case, either party desires that the pre-trial be set on an earlier datc, such party

2005 Revise<

shall so sta pre-trial on (a)

SEC

pre-trial co of or stip' otherwise, case in whe

SEC

at least th containing

(a)

(b)

(c)

(d)

(c)

(I)

~, as amended

eceipt of the ion day, and :ases, except iJ, respective novant shall the property surety bond ~. However, :>tion of the nsion of the ~CTA, IV;le

llification of by Supreme

ler Rules 18 19-5C dated :ourt Judges Depositionth e original allowed to

Court shall )llowing the

pre-trial not lr later than

ency of the , such party

2005 Revised Rules of the eTA, as· amended 37

shall so state in the pleading, in which event the Clerk of Court shall set the pre-trial on the first available date immediately after the filing of the answer.

(aJ

SEC. 4. Duty of tbe COllrt. - The Court shall confer with the parties in pre-trial conferences with a view to narrowing the issues, making admissions of or stipulating on facts, simplifying the presentation of evidence, or otherwise assisting in the preparation for trial or possible disposition of the case in whole or in part without trial. (nJ

SEC. 5. Pm,-edllre in d,Jil cases. - In civil cases, the parties shall submit, at least three days beforc the pre-trial, their respective pre-trial briefs containing the following:

(a) A statement of their willingness to compromise the civil liability indicating its desired terms, including' referral to mediation, arbitration or other mode of alternative dispute resolution; (a)

(b) A summary of admitted facts and proposed stipulation of facts;

(c)

(d)

(e)

(f)

The issues to be tried or resolved;

The documents or exhibits to be presented, stating their purpose. No evidence shall be allowed to be presented and offered during the trial in support of a party's evidence-in-chief other than those that had been pre-marked and identified, unless allowed by the Court to prevent manifest injustice;

A manifestation of their having availed themselves of discovery procedures or referral to commissioners; and

The numbers and names of the witnesses, the substance of their testimonies and the approximate number of hours that will be required by the parties for the presentation of their respective witnesses.

38 2,0,05 Revised Rules of the eTA, as .meuded

The consequence on thep.rty at fault shall be the same as the effect of failure to appear.

Failure to me the pre-trial brief or to comply with its requited contents shall have the same effect as failure to appear at the pre-trial. (RJlles of Caliri, futle 18, .ret: 6'ij

SEC. 6. Proariltre in ai711itJal cases. -

(a) Be!ore tbe prelimillary (ollferen",. - Before the pre-trial conference, the Court may issue an order referring the case to the Division Clerk of Court for a preliminary conference of the parties at least three days prior to the pretrial:

(1) To mark the documents or exhibits to be presented by the parties and copies to be attached to the records after comparison;

(2) To consider other matters as may aid III its disposition; and

(3) To inform the parties that no evidence shall be allowed to be presented and offered during the trial other than those identified and marked during the pre-trial unless allowed by the Court to prevent manifest injustice.

(Ride all Guidelines to be OIJJef7!ed by Trial Court .Judges and Clerk.r of COllrt in the Condllt! of Pre-trial and U.re of Depositiou-DiJ'COliery lVeamres, Sec. fB[2)a)

shall: (b) During the preliminary conferenc,. - The Division Clerk of Court

(1)

(2)

(3)

Mark the documents to be presented as exhibits and copies attached to the records after comparison;

Ascertain from the parties the undisputed facts and admission on the genuineness and due execution of documents marked as exhibits; and

Consider such other matters as may aid in the prompt disposition of the case.

2005 Revis.

TI in the mi counsel. '

conferenc Guideline.f Pre-lrial {jf.

(c shall cons

(1

(2

(3

(4

(5

(RuleJ of C

AI conferenc otherwise, agreemenl to be Obser US', olDe! 2a)

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(d Issue a p' admission the pre-tr matters n(

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1\, as amended

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The proceedings during the preliminary conference shall be recorded in the minutes of preliminary conference to be signed by both parties and counsel. The Division Clerk of Court shall attach the minutes of preliminary conference and the exhibits to the case record before the pre-trial.(Rule on GuidelineJ to be ObJe",ed by Tlial COllrt.1udges and ClerkJ o/Court in tbe Condllct of Pre-lrial and Use ofDepoJition-DiHoveT)' MeaJllreJ, Jec. fBr3]a)

(c) During tbe pre-trial tonference. - The Court at the pre-trial conference shall consider the following:

(1) Stipulation of facts and issues raised;

(2) Marking for identification of evidence of the parties;

(3)

(4)

Waiver of objections to admissibility of evidence;

Modification of order of trial; and

(5) Such matters as will promote a fait and expeditious trial of the criminal and civil aspects of the case.

(Rules of Court, &dc 118, Jec. 14

All agreements or admissions made or entered during the pre-trial conference shall be in writing and signed by the accused and counsel; otherwise, they cannot be used in evidence against the accused. The agreements shall be subject to the approval of the Court. (Rule on GliidelineJ 10 be Ob.ren;ed by Trial COllrlJlldgeJ and Clerks O/COlfrt in tbe Conduct o/Pre-trial and Use o(DcpoJition-Discovery MeaJureJ, Jec. IB[8]a; and Rides ofCOllrt, &de 118, sec. 2a)

The Court mal' impose appropriate sanctions or penalties on the accused or counselor the prosecutor who does not appcar at the pre-trial conference and does not offer an acceptable excuse for the said person's absence and lack of cooperation. (a)

(d) Pre-lrialorder. - After the prc-trial conference, the Court shall issue a pre-trial order reciting the actions taken, the facts stipulated, the admissions made, evidence marked, and such other matters covered during the pre-trial conference. The order shall bind the parties, limit the trial to matters not disposed of and control the course of the action during the trial,

unless modified by the Court to prevent manifest injustice. (RllleJ 0/ COllrt, Rille 118, sec. 4a)


RULE 12 TRIAL

SECTION 1. Proadlire. - The Court shall conduct the trial in accordance with Rule 30 of the Rules of Court in civil cases and Rule 119 thereof in criminal cases. (/1)

SEC. 2. POIver of tbe COllrt to rete;ve "Iidellce. - The Court may receive evidence in the following cases:

(a)

(h)

In all cases falling within the original jurisdiction of the Court in Division pursuant to Section 3, Rule 4 of these Rules; and

In appeals in both civil and criminal cases where the Court grants a new trial pursuant to Section 2, Rule 53 and Section 12, Rule 124 of the Rules of Court. (n)

SEC. 3. Takin,g ole/lid,nce by a jtlJti,·e. - The Court may, 1II0tli propn'o or upon proper motion, direct that a case, or any issue therein, be assigned to one of its members for the taking of evidence, when the determination of a question of fact arises at any stage of the proceedings, or when the taking of an account is necessary. or when the dcternunation of an issue of fact requires the examination of a long account. The hearing before such justice shall proceed in all respects as though the same had been made before the Court.

Upon the completion of such hearing, the justice concerned shall promptly submit to the Court a written report thereon, stating therein the findings and conclusions. Thereafter, the Court shall render its decision on tl,e case, adopting, modifying, or rejecting the report in whole or in part, or, the Court may, in its discretion, recommit it to the justice with instructions, or receive further evidence. (aj

SEC. 4. Taking 0/ ellideni'e by COllrt o!lida/. - In default or ex parte hearings, or in any case where the parties agree in writing, the Court may delegate the reception of evidence to the Clerk of Court, the Division Clerks of Court, their assistants who are members of the Philippine bar, or any Court attorney. The reception of documentary evidence by a Court official shall be for the sole purpose of marking, comparison with the original, and

2005 Revise,

identificati4 shall have I

of exhibits of the rep' hearing. (.

SEt interest of the preset receipts, in

(a) introduce j

upon moti, an indepe, presenting:

Th. profession, stated in tl independer summary a

(h) vouchers (J

introduced submitted

L, as amended

the trial in ld Rule 119

may recelVe

10f

4 of

the tule

(n)

til proprio or assigned to nation of a Le taking of ;ue of fact mch justice before the

,rned shall therein the lccision all

111 part, or, lstructions,

or (}X· parle ~=ourt may ion Clerks ar, or any urt official iginal, and


identification by witnesses of such documentary evidence. The Court official shall have no power to rule on objections to any question or to the admission of exhibits, which objections shall be resolved by the Court upon submission of the report and the transcripts within ten days from termination of the hearing. (a)

SEC 5. Presentation of vO/1IlninolfJ doalln,nts or lotZg at'COtlntJ. - In the interest of speedy administration of justice, the following rules shall govern the presentation of voluminous documents or long accounts, such as receipts, invoices and vouchers, as evidence to establish certain facts:

(a) SlImmary and C]JA "rtiji"atio". - The party who desires to introduce in evidence such voluminous documents or long accounts must, upon motion and approval by the Court, refer the voluminous documents to an independent Certified Public Accountant (CPA) for the purpose of presenting:

(1)

(2)

a summary containing, among other matters, a chronological listing of the numbers, dates and amounts covered by the invoices or receipts and the amount(s) of taxes paid; and

a certification of an independent CPA attesting to the correctness of the contents of the summary after making an examination, evaluation and audit of volullllnous receipts, invoices or long accounts.

The name of the Certified Public Accountant or partner of a professional partnership of certified public accountants in charge must be stated in the motion. The Court shall issue a commission authorizing the independent CPA to conduct an audit and, thereafter, testify relative to such summary and certification. (a)

(b) Pre-It/arking and availability %r(gina/s. - The receipts, invoices, vouchers or other documents covering the said accounts or payment to be introduced in evidence must be pre-marked by the party concerned and submitted to the Court in order to be made accessible to the adverse party


who desires to check and verify the correctness of the summary and CPA certification. The original copies of the voluminous receipts, invoices or accounts must be ready for verification and comparison in case doubt on its authenticity is raised during the hearing or resolution of the formal offer of evidence. (n)

RULE 13 TRIAL BY COMMISSIONER

SECTION I. Appointment of independent Certified Pub!I,' Atcountant

(CPA). - A party desiring to present voluminous documents in evidence before the Court may secure the services of an independent Certified Public Accountant (CPA) at its own expense. The Court shall commission the latter as an officer of the Court solely for the purpose of performing such audit functions as the Court may direct. (n)

SEC. 2. DutieJ' 0/ independent CPA. - The independent CPA shall perform audit functions in accordance with the generally accepted accounting principles, rules and regulations, which shall include:

(a)

(b)

(c)

(d)

Examination and verification of receipts, invoices, vouchers and other long accounts;

Reproduction of, and comparison of such reproduction with, and certification that the same are faithful copies of original documents, and premarking of documentary exhibits consisting of voluminous documents;

Preparation of schedules or summaries containing a chronological listing of the numbers, dates and amounts covered by receipts or invoices or other relevant documents and the amount(s) of taxes paid;

Making frndings as to compliance with substantiation requirements under pertinent tax laws, regulations and jurisprudence;

2005 Revise,

(e)

(f)

(g)

SEC indcpender verification which shu documents conclusion: shall not t adopt such

SEC

convenlent Rules of C, fact shall b

SEC

commlSS10:

case may w

SE' cases brau] VIII of d reached in assignment justice or ( meeting 01 deliberatiol agree on t

I., as amended

ry and CPA InvOIces or

doubt on its mal offer of

;c Accountant in evidence tified Public mission the >rrning such

t CPA shall y accepted

Ices,

mch ~ are pre-

of

g a and ther ld;

cion lons


(e) Submission of a formal report with certification of authenticiry and veracity of fmdings and conclusions in the performance of the audit;

(f) Testifying on such formal report; and

(g) Performing such other functions as the Court may direct. (n)

43

SEC. 3. Finding.!" of independent CP /1. - The submission by the independent CPA of pre-marked documentary exhibits shall be subject to verification and comparison with the original documents, the availabiliry of which shall be the primary responsibiliry of the party possessing such documents and, secondarily, by the independent CPA. The fmdings and conclusions of the independent CPA may be challenged by the parties and shall not be conclusive upon the Court, which may, in whole or in part, adopt such findings and conclusions subject to verification. (n)

SEC. 4. Other referral to lVJ1JJ1JiJ.lioner. - Whenever practicable and convenient, the Court may apply the procedure prescribed in Rule 32 of the Rules of Court. When the parties stipulate that a commissioner's fmdings of fact shall be final, only questions of law shall thereafter be considered. (II)

SEC. 5. Compemation of Comm;.!"J;oner. - The Court shall allow the commlSSlOners such reasonable compensation as the circumstances of the case may warrant. (1l.H/eJ o/Collrt, [Vile 32 . . rec. 13a)

RULE 14 JUDGMENT, ITS ENTRY AND EXECUTION

SECTION. 1. Rendition ojjtldgmenl. - The Court shall decide the cases brought before it in accordance with Section IS, paragraph (I), Article VIn of the 1987 Constitution. The conclusions of the Court shall be reached in consultation by the Members on the merits of the case before its assignment to a Tvlember for the writing of the decision. The presiding justice or chairman of the Division shall include the case in an agenda for a meeting of the Court en bane or in Division, as the case tnay be, for its deliberation. If a majority of the justices of the Court en balle or in Division agree on the draft decision, the ponellle shall finali7.e the decision for the

-

I

I


signature of the concurring justices and its immediate promulgation. Any justice of the Court en bane or in Division may submit a separate written concurring or dissenting opinion within twenty days from the date of the voting on the case. The concurring and dissenting opinions, together with the majority opinion, shall be jointly promulgated and attached to the rollo.

In deciding the case, the Court may not limit itself to the issues stipulated by the parties but may also rule upon related issues necessary to achieve an orderly disposition of the case. (2002 Internal Rules of the

Court of Appeals, Rule VI, sees. 9 and 10a; and Rules of Court, Rule 51, see.2a)

SEC. 2. FOIm 0/ decision. - Every decision or final resolution of the Court shall be in writing, stating clearly and distinctly the findings of fact and the conclusions of law on which it is based, and signed by the justices concurring therein. Such findings and conclusions shall be contained in the decision or final resolution itself. However, in appealed cases, the Court may adopt by reference the fmdings and conclusions set forth in the decision, order "Or resolution appealed from.

Every decision of the Court shall be accompanied by a certification signed by the presiding justice or acting presiding justice, chairman or most senior member as acting chairman of the Court en bane or in Division in the following form:

"Pursuant to Article V III, Section 13 of the Constitution, it is hereby certified that the conclusions in the above decision were reached in consultation before the case was assigned to the writer of the opinion of the Court."

(Rule.f a/Court, Ride 51, sec 5c1.; and 2002 Internal Rides oftbe COllrt ojAppeal,-, Rule VI, set: 11 a)

SEC. 3. Amended deci,-;on. - Any action modifying or reversing a decision of the Court en bam' or in Division shall be denominated as Amended Decision. (2002 Internal Ride,- of the COllrt 0/ Appea/r, Ride VI, .rec. 12a)

SEC. 4. Re.folution. - Any disposition of the Court en bane or ill

Divisions other than on the merits shall be embodied in a Resolution. (2002 Internal Rule.r of the CO/lit 0/ Appeals, Rule VI, sec. 12a)

2005 Revis

S1 Court or promulga that such dissentul!

p.

the Clerk the date, Court or resolutiol true copi(

Ir Division, with the J

promulga through I promulga

T of Court presence If the ace Court. Ie may autl territorial or resolut

SI for recot Rules, th rcsolutiol resolutioI entry sha and shall judgment 51, .fec. 10

A, as amended

'gation. Any atate written , date of the :ogether with J the rolla.

to the issues necessary to

Rules of the urt, Rule 51,

lution of the ~s of fact and

the justices tained in the le Court may the decision,

certification nan or most vision in the

the 1 the case

Appeal,., futle

reversmg a ::>minated as Ride VI, .fee.

n bam' or ill

tion.


SEC. 5. I'lVltlidgation and noli", of d,ciJioti alld resolution. - The Clerk of Court or Deputy Clerk of Court shall have the direct responsibility for the promulgation of the decision and resolution of the Court and shall see to it that such decision and resolution are properly signed by the concurring and dissenting justices and the required certification is duly accomplished.

Promulgation consists of the filing of the decision or resolution with the Clerk of Court or Division Clerk of Court, who shall forthwith annotate the date and time of receipt and attest to it by signing thereon. The Clerk of Court or Division Clerk of Court shall serve notice of such decision or resolution upon the parties or their counsel, furnishing them with certified true copies thereof.

In criminal cases originally filed with and decided by the Court in Di"ision, the chairperson shall cause the decision or resolution to be flied with the Division Clerk of Court in a sealed envelope, who shall schedule its promulgation, giving notice to the prosecution, the accused personally or through bondsman or warden, and counsel requiring their presence at the promulgation.

The promulgation shall consist of the reading by the Division Clerk of Court of the dispositive portion of the decision or resolution in the presence of the accused and a justice of the Division that rendered the same. If the accused is detained, the warden shall produce such person before the Court. Howeyer, if the accused is detained outside Metro Manila, the Court may authorize the executive judge of the Regional Trial Court having territorial jurisdiction over the place of detention to promulgate the decision or resolution at such place. (a)

SEC. 6. Enlly o/juc{~lnent and Jinal moltllion. - If no appeal or motion for reconsideration or new trial is flied within the time provided in these Rules, the Clerk of Court shan forthwith enter the judgment or final resolution in the book of jucl),,>1llent. The date when the judgment or final resolution becomes executory shall be deemed the date of its entry. The entry shall contain the dispositive part of the Judgment or final resolution and shall be signed by the Clerk of Court, with a certification that such judgment or resolution has become final and executory. (RJlleJ 0/ COllrl. l"Vd" 51, Jet. lOa)


SEC. 7. Exeattion of;i({/gment. - Upon the expiration of the period to appeal from a judgment or order that disposes of the action or proceeding and no appeal has been duly perfected, execution shall issue as a matter of right, on motion.

If an appeal has been duly perfected and fInally resolved, execution may be forthwith applied for in the court of origin, on motion of the judgment obligee, submitting therewith a certifIed true copy of the judgment or fInal order sought to be enforced and of its entry, with notice to the adverse parry. {Rttles ofCottr!, full, 39, Jec. laj

RULE 15 MOTION FOR RECONSIDERATION OR NEW TRIAL

SECTION 1. Who may and wben to lile motion. - Any aggrieved parry may seek a reconsideration or new trial of any decision, resolution or order of the Court by filing a motion for reconsideration or new trial within fIfteen days from the date of receipt of notice of the decision, resolution or order of the Court in question. (aj

SEC. 2. Opposition. - The adverse parry may flie an opposition to the motion for reconsideration or new trial within ten days after receipt of a copy of the motion for reconsideration or new trial of a decision, resolution or order of the Court. (a)

SEC. 3. Hearing 0/ tbe motion. - The motion for reconsideration or new trial, as well as the opposition thereto, shall embody all supporting arguments and the movant shall set the same for heating on the next available motion day. Upon the expiration of the period set forth in the next preceding section, without any opposition having been flied by the other parry, the motion for reconsideration or new trial shall be considered submitted for resolution, unless the Court deems it necessary to hear the parties on oral argument, in which case the Court shall issue the proper order. (RCTA, Rule 13, sec. 3a)

SEC. 4. EfJect o/)i/ing the molion. - The filing of a motion for reconsideration or new trial shall suspend the running of the period within which an appeal may be perfected. (RCTA, futle 13, SCi'. 4-oj

2005 Revise,

SE( be based ( substantial

(a)

(b)

AI those not i {Rtlles of Co

SE( motion sh~ be served I

Al proof of rr the precedi rebutted 1 subparagra the witnes: authenticat

Al the forego reglementa

SE( shall be all of a decisic

A, as amended

the period to ,r proceeding , a matter of

~d, execution otion of the the judgment lOtice to the

'RIAL

grieved party ion or order ~ithin fifteen 1 or order of

>sition to the ipt of a copy :esolution or

;idcration or I supporting )n the next h in the next ,y the other

considered to hear the the proper

motion for eriod within

2005 Revised Rules of the CTA, as amended 47

SEC. 5. GIYJUnds ol !lIotion for new trial. - A motion for new trial may be based on one or more of the following causes materially affecting the substantial rights of the movant:

(a)

(b)

Fraud, accident, mistake or excusable negligence which ordinary prudence could not have guarded against and by reason of which the rights of such aggrieved party has probably been impaired in his rights; or (a)

Newly discovered evidence, which the party could not, with reasonable diligence, have discovered and produced at the trial and, which, if presented, would probably alter the result. (a)

A motion for new trial shall include all grounds then available and those not included shall be deemed waived. (Rules ofCollrt, EPic 37, sec. la)

SEC. 6. Contentf ol !lIotionfor reconsideration or new trial and notice. - The motion shall be in writing stating its grounds, a written notice of which shall be served by the movant on the adverse party.

A motion for new trial shall be proved in the manner provided for proof of motions. A motion for the cause mentioned in subparagraph (a) of the preceding section shall be supported by affidavits of merits which may be rebutted by counter-affidavits. A motion for the cause mentioned in subparagraph (b) of the preceding section shall be supported by affidavits of the witnesses by whom such evidence is expected to be given, or by duly authenticated documents which arc proposed to be introduced in evidence.

A motion for reconsideration or new trial that does not comply with the foregoing provisions shall be deemed pro .forma, which shall not toll the reglcmentary period for appeal. (Rules ifCollrt, fude 37, Jet. 2a)

SEC. 7. No setolld motion Jor r,,""mid,ratioll orfor fleJII trial. - No party shall be allowed to file a second motion for reconsideration or for new trial of a decision, fmal resolution or order. (Rtdes if COllrt, fuile 52, .ret: 2a)


SEC. ~. R/lliIZ~' - The Court shall resolve the motion for reconsideration or new trial within three months from the time it is deemed submitted for resolution. (RIde.r o/CoIll1, R"le 52, sec. 3a)

RULE 16 APPEAL

SECT! ON 1. Appml to .fllpre",e COllrt by petitioll Jor retJielP 011 mtiorari.

- A party adversely affected by a decision or ruling of the Court en /Jallc may appeal therefrom by filing with the Supreme Court a verified petition for re,-iew on certiorari within fifteen days from receipt of a copy of the decision or resolution, as provided in Rule 45 of the Rules of Court. If such party has flied a motion for reconsideration or for new trial, the period herein fixed shall run from the party's receipt of a copy of the resolution denying the motion for reconsideration or for new trial. (11)

SEC. 2. EjJed 0/ "ppeal. - The motion for reconsideration or for new trial flied before the Court shall be deemed abandoned if, during its pendency, the movant shall appeal to the Supreme Court pursuant to Section 1 of this Rule. (2002 Intemal Rule.r o/tbe (,01ll1ojAppeaLr, RId, VI, Jet. 15a)

RULE 17 LEGAL FEES AND COSTS

SECTION 1. AdditioNalleeJ alld COJts. - In addition to the fees prescribed in Rule 141 of the Rules of Court and all amendments thereto, the following legal fees and costs shall be collected:

(a) For reception of evidence by a Court official pursuant to Section 4, Rule 12 of these Rules five hundred pesos for each day of actual session; and

(b) For any other services of the Clerk of Court and other Court officials not provided for in Rule 141 of the Rules of Court, two hundred pesos. (n)

2005 Revise

, ,

I

l, as amended

motion for it is deemed

lJ on l'eJtiorari.

ten bant may petition for the decision :ch party has herein fixed denying the

lor for new , during its 1t to Section Jec. 15'J

to the fees thereto, the

uant dred

and 1 of


APPENDICES

-

I

50

Upon

200S Revised Rules of the eTA, as amended

APPENDIX A

OATH OF COMMISSION (For an Individual CPA)

motion of the petitioner m this case,

________ ~--~--___ ,I------~~----~~~~~-----(name of petitioner (name of the individual Certified Public Accountant)

with office address at have been retained to conduct an independent special audit and examination of various receipts, invoices and other long accounts, which is the subject of the present case. This is in accordance with Section 5, Rule 12 and Rule 13 of the Revised Rules of the Court of Tax Appeals. Upon my appointment as "Commissioner" of this Court, I hereby swear to faithfully and honesdy perform the task of an independent Certified Public Accountant to the best of my knowledge and ability, and in accordance with the generally accepted accounting and auditing principles, rules and regulations. Forthwith, I undertake, for and in behalf of the auditing firm I represent, to proceed with all due diligence and dispatch to perform this task, to make a written report and certification, setting forth my fmdings and conclusions in the examination and verification of these long accounts. I shall include and form part of my report, schedules, summaries, photocopies of original documents duly pre-marked, and such other supporting papers which I am required to certify, as faithful reproduction of the original. Accordingly, I undertake to take the witness stand, and to testify on the results of said audit engagement.

With this undertaking, I hereby accept my commission.

(Signature over printed name)

•

200S Rev

(na

with off has beet and exal

is the s<

12 and

of this appointl honesd) the best accept« Forthwi proceed \vritten the cxar

form p docume requrrec underta~

engagen

-

I

I

so

Upon


APPENDIX A

OATH OF COMMISSION (For an Individual CPA)

motion of the petitioner 111 this case,

____ ~--~--~--___ ,I~----~~----~~~~~-----(name of petitioner (name of the individual Certified Public Accountant)

with office address at have been retained to conduct an independent special audit and examination of various receipts, invoices and other long accounts, which is the subject of the present case. This is in accordance with Section 5, Rule 12 and Rule 13 of the Revised Rules of the Court of Tax Appeals. Upon my appointment as "Commissioner" of this Court, I hereby swear to faithfully and honesdy perform the task of an independent Certified Public Accountant to the best of my knowledge and ability, and in accordance with the generally accepted accounting and auditing principles, rules and regulations. Forthwith, I undertake, for and in behalf of the auditing firm I represent, to proceed with all due diligence and dispatch to perform this task, to make a written report and certification, setting forth my findings and conclusions in the examination and verification of these long accounts. I shall include and form paft of my report, schedules, summaries, photocopies of original documents duly pre-marked, and such other supporting papers which I am required to certify, as faithful reproduction of the original. Accordingly, I undertake to take the witness stand, and to testify on the results of said audit engagement.

With this undertaking, I hereby accept my commission.


p

2005 Rev

(na

with off has bee! and eXa! is the su 12 and

of this appointt hones d) the best acceptc, Forthwi proceed \vritten the cxar form p' docume requl!ec undertal engagen

,as amended

his case,

:: Accountant)

have been 1 of various . the present , 13 of the )intnlent as ld honestly to the best

Ily accepted 'orthwith, I roceed with itten report lOS in the lc and form documents required to ncb·take to 19agement.

cd name)


Upon

APPENDIX B

OATH OF COMMISSION (For a CPA Firm)

motion of the petitioner ill this our ftrm,

(name of petitioner) ( name of auditing firm)

51

case,

with office address at ______________________ _

has been retained by said petitioner, to conduct an independent special audit and examination of various receipts, invoices and other long accounts, which is the subject of the present case. This is in accordance with Section 5, Rule 12 and Rule 13 of the Revised Rules of the Court of Tax Appeals. 1, _______ -:-__ -::-:==:-:-_______ as the named partner-in-charge

(name o(CPA)

of this undertaking, representing the aforesaid auditing firm, upon my appointment as "Commissioner" of this Court, hereby swear to faithfully and honestly perform the task of an Independent Certified Public Accountant to the best of my knowledge and ability, and in accordance with the generally accepted accounting and auditing principles, rules and regulations. Forthwith, I undertake, for and in behalf of the auditing firm I represent, to proceed with all due diligence and dispatch to perform this task, to make a written report and certification, setting forth my findings and conclusions in the examination and verification of these long accounts. I shall include and form part of my report, schedules, summaries, photocopies of original documents duly pre-marked, and such othel' supporting papers which I am required to certify, as faithful reproduction of the original. Accordingly, I undertake to take the witness stand, and to testify on the results of said audit engagement.

With this undertaking, I hereby accept our fIrm's commission.



APPENDIX C

C.T.A. CIRCULAR No. 4-2003

Dated November 18,2003

(effective lanuary 2, 2004)

To: All counsels and court practitioners with case(s) pending before this court.

Subject: Collection of Postponement Fees on Motions for Postponement after the Completion of the Pre-Trial Stage by Private counsels and practitioners.-I

WHEREAS, Sec. 20(b) of Rule 141 of the Revised Rules of Court provides that "for Motion for postponement after completion of the pre-trial stage, one hundred pesos (pI00.00) for the fIrst, and additional fIfty pesos (1'50.00) for every postponement thereafter based on that for the immediately preceding motion; 1'r(wided, however, that no fee shall be imposed when the motion is found to be based on justifIable and compelling reason;"

WHEREAS, SC Circular No. 57·2000, regarding the clarifIcation on the interpretation of Sec.20(b), Rule 141 (Legal Fees), Revised Rules of Court, provides that "in order to have a uniform interpretation of the said provision, the Third Division of this Court its resolution dated August 23, 2000 in A.M. No. 00·7-151·MTC, approved the interpretation followed by the MTC of Baliri, Cebu as follows: That for the fIrst postponement, the fcc to collected is one hundred pesos (plOO.OO); one hundred fIfty pesos (p150.00) for the second postponement; two hundred pesos (p200.00) for the third; two hundred fIfty pesos (1'250.00) for the fourth, and so forth;"

4 Under Rule 141 of the Rules of Court, which took effect August 16, 2004, the postponement fee is PSOO.OO pesos (Sec. 4h). However on September 20, 2004 the Supreme Court sLlspcmll;d the new rates for filing of motions.

2005 Revis<

W need to a( of Sec. 2(

Circular t collection~

NI of the COl

(1) the court postponer and an a(

based on t no fee sha and camp Provided, instrumel1 Revised R,

(2) or upon m

(3) Developm 2000); and

(4)

(Sgd.)L0' A:

5 Now Spcci Circular No.

"' as amended

(s) pending

otions for by Private

es of Court the pre-trial . fifty pesos at for the ee shall be compelling

ification on d Rules of of the said .August 23, 'ollowed by lent, the fcc fifty pesos 200.00) for I forth;"

6, 2004, the ~ the Supreme

...


WHEREAS, in the light of the preceding clause, there is an urgent need to adopt and consider as part of the Rules of this Court, the provision of Sec. 20(b) of Rule 141 of the Revised Rules of Court as clarified SC Circular No. 57-2000, in order to raise the Judicial Development Fund collections of this court.

NOW, THEREFORE, the Presiding Judge and the Associate Judges of the Court of Tax Appeals hereby OIWER as follows:

(1) All counsels and court practitioners with pending cases before the court shall for every motion for postponcment, verbal or written, pay a postponement fee equivalent to one hundred pesos (pIOO.OO) for the first, and an additional fifty (p50.00) pesos for every postponement thereafter based on that for the immediately preceding motion: Provided, however, that no fee shall be imposed when the motion is found to be based on justifiable and compelling reason [Sec. 20(b), Rule 141, Revised Rules of Court]; and Provided, further, that the Republic of the Philippines and its agencies and instrumentalities arc exempt from paying such fees (Sec. 21, Rule 141, Revised Rules of Court);

(2) All postponement fees shall be paid once written motion is filed or upon nlanifestation of counsel;

(3) All postponement fees collected shall form part of the Judicial Development founds s (Sec. 20(b) of SC Adm. Cir. No.3-2000, dated June 15, 2000); and

(4) This Circular shall take effect on 02 January 2004 .

Issued this 18'h day of November 2003, in Quezon City.

(Sgd)ERNESTO D. ACOSTA Presiding Judge

(Sgd.)LOVELL R. BAUTISTA Associate Judge

(Sgd)JUANITO C. CASTANEDA,JR. Associate Judge

:, Now Specifll Allowance [or the Judiciary Fund by virtue of Supreme Courl J\dl11.inistrative Circular No. 35.2004, August 20, 2004 .

,as amended

(5) pending

otions for by Private

os of Court the pre-trial fifty pesos

1t for the ee shall be compelling

ification on d Rules of of the said August 23, 'allowed by . ent, the fcc fifty pesos 200.00) for forth;"

6, 201l4, the . the Supreme

..


WHEREAS, in the light of the preceding clause, there is an urgent need to adopt and consider as part of the Rules of this Court, the provision of Sec. 20(b) of Rule 141 of the Revised Rules of Court as clarified SC Circular No. 57-2000, in order to raise the Judicial Development Fund collections of this court.

NOW, THEREFORE, the Presiding Judge and the Associate Judges of the Court of Tax Appeals hereby ORDER as follows:

(1) All counsels and court practitioners with pending cases before the court shall for every motion for postponement, verbal or written, pay a

postponement fee equivalent to one hundred pesos (plOO.OO) for the first, and an additional fifty (p50.00) pesos for every postponement thereafter based on that for the immediately preceding motion: Provided, however, that no fee shall be in1posed when the motion is found to be based on justifiable and compelling reason [Sec. 20(b), Rule 141, Revised Rules of Court]; and Provided, further, that the Republic of the Philippines and its agencies and instrumentalities are exempt from paying such fees (Sec. 21, Rule 141, Revised Rules of Court);

(2) All postponement fees shall be paid once written motion is flied or upon nlanifestation of counsel;

(3) All postponement fees collected shall form part of the Judicial Development Funds; (Sec. 20(b) of SC Adm. Cir. No. 3-2000, dated June 15, 2000); and

(4) This Circular shall take effect on 02 January 2004.

Issued this 18'h day of November 2003, in Quezon City .

(Sgd.)ERNESTO D. ACOSTA Presiding Judge

(Sgd.)LOVELL R. BAUTISTA Associate Judge

(Sgd)JUANITO C. CASTANEDA, JR. Associate Judge

5 Now Special Allowance for the Judiciary Fund by virtlle of Supreme Court Administrative Circular No. 35-2004, .August 20, 2004 .

S4 2005 Revised Rules of the eTA, as amended

APPENDIXD

COURT OF TAX APPEALS Republic of the Philippines

Quezon City

Summary of Legal Fees Under Rule 141, Rules of Court, as amended

(Adopting applicable provisions of Resolution No. A.M. No. 04-2-04-SC, effective August 16, 2004)

1. FOR FILING AN ACTION OR PROCEEDING, INCLUDING PETITION FOR INTERVENTION, AND FOR ALL SERVICES IN THE SAME , IF THE SUM CLAIMED OR THE AMOUNT OF DISPUTED TAX OR CUSTOMS ASSESSMENT, INCLUSIVE OF INTEREST, PENALTIES AND SURCHARGES, DAMAGES OF WHATEVER KIND AND ATTORNEY'S FEES OR VALUE OF THE ARTICLE OR PROPERTY IN SEIZURE CASES, IS:

A) H)

C)

D)

E)

I')

II)

I)

LE% THAN rSO,I)()OJlO - - - - - - - - - - - - - - - - - - - -pso,OOO.OO OR MORE RUT LEss'rHAN P2()O,OOI).()O - - - - - - - - - - - - - - - - - - -P2(JO,OOO.O() OR MORE RUT

LES':'; THAN P400,()OIl.OO - - - - - - - - - - - - - - - - - - -P400,OOO.OO OR MORE :KUT

LESS THAN P600,OOO.OO - - -P('O/),0410.00 ()R f...HHtE HUT LESS THAN PHOO,OO().OO - - - - -PXOO,O[)U.OO OR MORE HUT LESS THAN Pl,OO(J,OOIl.Oll· - -- - - - - - - - - - - - -PI,I/tlO,OOO.OO OR l\I01U£ BUT LESS THAN P7,5()(1,llO(l.OO

ON Tl IE I'-IRS'!' Pl,OtH),OO(),()O, THE FEE SJ lALL HE P5,O()().OO AN!) FOR EAClJ PI,()OO.OO IN EXCESS OF P1,ooo,UOO.!)" HUT NOT MORE THAN P7,50U,OOO.OO - - - - - - - - -P7,5()O,OOO.OO OR t-.lORE ON T!!E FIRST P7,50IJ,OOO.Il(), TIl!: FEE SHAl.L BE PSIl,S()().O() AND rOR EACH PI,(}()(U)()

!N EXCESS OF 1'7,SOO,O()O.O() - - - - - - - --

P 750.00

1,(J(j().()()

1,5(jO.O(j

2,5()().()()

4,OOOJ)()

5,O()().()()

7.0()

w.oo

PROVIDED THAT FOR ASSESSMENTS BEYOND P50M, THE FILING FEE FOR THE EXCESS SHALL BE THE EQUIVALENT OF ONE-HALF (1/2) OF ONE (1'10) PER CENTUM

WHEN THE VALUE OF THE SUBJECT Mi\TrER CANNo'r fiE ESTlt-.lA'fED - - - - - - - - - - - -- 5,(H)().()()

2. FOR FILING A PETITION FOR REVIEW FROM A DECISION OF THE REGIONAL TRIAL COURT OR OF THE CENTRAL BOARD

2005 Revis.

OF A WITt: DIVI~

3. For tl includ

4. For th judgm and fa

5. For cv above

6. For fll

7. For fll when:

8. For fll

9. For fll the Is, 59,60 : Writ 0

10. For p( outsid

11. For p,

12. For PI

13.Fora( into hi of the

14. Upon 1

petitio

I

I

, as amended

CLUDING lVlCES IN JUNT OF USIVE OF AGES OF ALUE OF

P 750.00

1,000.00

1,5ll(UJO

2,5()().()()

4,OOIU)O

5,OllO.()()

7.ll0

w.oo

FEE FOR THE PER CENTUM

5,O()(l.(1I)

lSION OF .L BOARD

f I i

..


OF ASSESSTMENT APPEALS OR A SPECIAL CIVIL ACTION WITH THE CTA OR AN APPEAL FROM A DECISION OF ACTA DIVISION TO THE CTA EN BANC - 3,000.00

3. For the performance of marriage ceremony, including issuance of certificate of marriage -

4. For the certified copies of any record, judgment or entry thereof for each page -and for any Certification -

5. liar every Search of archived cases or those above a year's standing and reading the same -

6. For filing a Motion for Special Raffle -

7. For filing a Motion for Extension to F iIe a Pleading when allowed by the Rules -

8. For filing a Motion for Postponement -

9. For filing a Motion or asking in the prayer of the pleading the Issuance of Provisional Remedies under Rules 57, 58, 59,60 and 61 hke Temporary Restraining Order (TRO), Writ of Preliminary Injunction and Others -

10. For personal service of Writs, Orders and Decisions outside Metro Manila -

11. For Personal Remand of Records to the lower courts -

12. For Processing of Travel Permit -

3,000.00

10.00 100.00

100.00

500.00

300.00

500.00

1,000.00

1,000.00

500.00

1,000.00

13. For a commission on all money coming into his hands by these rules, order or writ of the court and caring for the same -

2% on all sums not exceeding

P40,000.OO and 1'/2% on all

sums in excess of P40,OOO.OO

14. Upon the filing of a MEDIATABLE CASE, petition, special civil action, comment/ answer


to the petition or action and the appellee's brief a Mediation Fee is collected in the amount of - 1,000.00

This shall be paid upon determination by the Court at any stage of the proceeding that the case is mediatable.

For appeals from the decision of,a CTA Division to the CTA En Bane an additional Mediation Fee is collected in the amount of - 1,000.00

Provided that in all cases, a pauper litigant shall be exempt from contributing to the Mediation Fund. Despite snch exemption, the court shall provide that the wlpaid contribution to the Mediation Fund shall be considered a lien on any monetary award in a judgment favorable to the pauper litigant.

And prollldedjilrt/ler, that an accused-appellant shall also be exempt from contributing to the Mediation Fund.

The amount collected shall be receipted and separated as part of a special fund to be known as the "Mediation Fund" and shall accrue to the SCPHILJA-PMC Fund, disbursements from which are and shall be pursuant to guidelines approved by the Supreme Court.

15. Sheriffs, Process Servers and other persons serving processes.

a) For serving summons and copy of complaint, for each defendant -

b) For senTing subpoenas in civil action or OTHER proceedings, for each witness to be served"

c) For executing a writ of attachment against the property of defendant, per defendant -

d) For serving and inlplemcnting a temporary restraining order, or writ of injunction,

200.00

100.00

500.00

2005 Revis

prehn defe~

e) For e:

f) For fi

inden reme(

g) For e: party estate

h) For S POS1 REQI (EXE EFFE EXTI MOR: NOT. public

i) For ta upon' the co

j) For Ie real 1"

k) For is: each I

I) Form ORC BIDD THEF MON or any

"' as amended 11 2005 Revised Rules of the CTA, as amended 57

preliminary or final, of any court, per defendant- 300.00

1,000.00

e) For executing a writ of replevin - 500.00 stage of the

f) For filing bonds or other instruments of

indemnity or security in provisional remedies, for each bond or instrument - 100.00

1,000.00

:empt from g) For executing a writ or process to place a

party in possession of real property or n, the court estates, per property - 300.00 und shall be raple to the h) For SERVICES RELATING 110 THE

POSTING AND PUBLICATION

<empt from I' REQUIREMENTS UNDER RULE 39 (EXECUTION, SATISFACTION AND EFFECT OF JUDGMENTS) AND IN

of a special E..,(TRA]UDICIAL FORECLOSURE OF MORTGAGE BYSHEruFF OR

, to the SC- NOTARY PUBLIC besides the cost of d shall be publication - 150.00

i) For taking inventory of goods levied es. upon when the inventory is ordered by

the court, per day or acmal inventory - 300.00

200.00 j) For levying on execution on personal or real property - 300.00

100.00 k) For issuing a notice of garnishment, for

each notice - 100.00

I) For money collected by him ACTUAL 5.5% on the first P4,OOO.OO

500.00 OR CONSTRUCTIVE (WHEN HIGHEST and

BIDDER IS THE MORTGAGEE AND 3% on all .sums in excess

THERE IS NO ACTUAL COLLECTION OF of P4,OOO.OO

MONEy) by order, execution, attachment, or any other process, judicial or extrajudicial

..

58

?


which shall immediately be tutned over to the Clerk of Court, the following sums shall be paid to the clerk of court to wit:

In addition to the fees hereinabove fixed, the amount of one thousand (Pi ,000.00) pesos shall be deposited with the Clerk of Court upon filing of the complaint to defray the actual travel expenses of the Sheriff, Process Server or other court-authorized persons in the service of summons, subpoena and other court processes that would be issued relative to the trial of the case. In case the initial deposit of one thousand (pi,OOO.OO) pesos is not sufficient, then the plaintiff or petitioner shall be required to make an additional deposit. The Sheriff, Process Server or other court -authorized person shall submit to the Court for its approval a statement of the estimated travel expenses for service of summons and court processes. Once approved, the Clerk of Court shall release the money to said Sheriff or Process Server. After service, a statement of liquidation shall be submitted to the Court for approval. After rendition of judgment by the Court, any excess from the deposit shall be returned to the party who made the deposit.

In case a request to serve the summons and other processes is made to the Clerk of Court and Ex-officio Sheriff who has jurisdiction over the place where the defendant of the person subject of the process resides, a reasonable amount shall be withdrawn from said deposit by the Clerk of the court issuing the process for the purchase of a postal money ordeLt", cover the actual expenses of the serving Sheriff.

With regard to sheriffs expenses in executing writs issued pursuant to court orders or decisions or safeguarding the property levied upon, attached or seized, including kilometrage for each kilometer of travel, guards' fees, warehousing and similar charges, the interested party shall pay said expenses in an amount estimated by the Sheriff, subject to the approval of the Court. Upon approval of said estimated expenses, the interested party shall deposit such amount with the Clerk of Court and ex-officio Sheriff, who shall disburse the same to the deputy sheriff assigned to effect the process, subject to liquidation within the same period for rendering a retutn on the process. THE LIQUIDATION SHALL BE APPROVED BY THE COURT. Any unspent amount shall be refunded to the party making the deposit. A full report shall be

p

! I f f

2005 Revise

submit expem

16. Stenoli

Stenog every I

a) For ea, and fif

b) For th, appeal total cl the rer concer

17. Indige

Indigel ofthei double and (l\ market of mOl

pesos,

18. The di collect, Court the Cc with t procee

Pursua differe usual a

as amended

e thousand upon filing he Sheriff, service of be issued

e thousand ler shall be s Server or approval a

:unons and release the atement of :r rendition ,e returned

is made to n over the s resides, a 1e Clerk of ey order t",

~ursuant to ,ied upon, : of travel, party shall .ject to the )enses, the

Court and uty sheriff

the same [DATION nt amount Jrt shall be

,

...


submitted by the deputy sheriff assigned with his return, and the sheriffs expenses shall be taxed as costs against the judgment debtor.

16. Stenographers Fee

Stenographers shall give certified transcript of notes taken by them to every person requesting the same upon payment to the Clerk of Court of

a) For each page of not less than two hundred and fifty words before the appeal is taken -

b) For the same page, after the filing of the appeal, provided, however, that 1/3 of the total charges shall accrue to the JD F and the remaining 2/3 to the stenographer concerned -

17. Indigent litigants exempt from payment of legal fees.

Indigent Litigants (A) whose gross income and that of their inImediate family do not exceed an amount double the monthly mininmm wage of an employee and (B) who do not own real property with a fair market value as stated in the current tax declaration of more than Three Hundred Thousand (1'300,000.00) pesos shall be exempt from the payment of legal fees -

10.00

5.00

Exempt

18. The different fees shall be paid by the advancing party and shall be collected by the Clerk of Court pursuant to Section 5 of the Supreme Court Resolution. If the fees arc not paid, the same shall be reported to the Court by the Clerk of Court and the Court may refuse to proceed with the action until they are paid and may dismiss the action or proceeding.

Pursuant to Section 18, the Clerk of Court shall keep a book of the different fees being collected under the Rule which shall be subject to usual accounting and auditing purposes.

60 2005 Revised Rules of the tTA, as amended

19. In addition to the fees imposed in the precedirig sections, A VictimCompensation Fee of FIVE (pS.OO) PESOS pursuant to Rep. Act No. 7309 shall be assessed and collected for the filing of every complaint or petition initiating an ordinary civil action, special civil action or special proceeding in the trial courts including civil actions impliedly instituted wIth criminal actions under Rule 111 of the Revised Rule of Criminal Procedure where filing fee is likewise collected. All sums collected shall be remitted to the Department of Justice every quarter by the Clerk of Court concerned.

20. Government exempt.

The Republic of the Philippines, its agencies and instrumentalities are exempt from paying the legal fees provided in the rule.

Local governlnents and government-owned or controlled corporations

with or without independent charters are not exempt from paying such fees.

HOWEVER, ALL COURT ACTIONS, CRIMINAL OR CIVIL, INSTITUTED AT THE INSTANCE OF THE PROVINCIAL, CITY OR MUNICIPAL TREASURER OR ASSESSOR UNDER SEC. 280 OF THE LOCAL GOVERNMENT CODE OF 1991 SHALL BE EXEMPT FROM THE PAYMENT OF COURT AND SHERIFF'S FEES. (page 211 of the Manual for Clerks of Court)

For the guidance of the Office of the Clerk of Court and the Records Section of this Court.

Quezon City, August 18, 2004.

(Sgd.)

(Sgd) ERNESTO D. ACOSTA

Presiding Justice

(Sgd.) LOVELL R. BAUTISTA

Associate Justice JUANITO C. CASTANEDA, JR.

Associate Justice

p

2005 Revise

RESOLD COURT INTEGR BAR ASSI OF THE GENERA OF INTE OF COM ASSISTEI OF THE THE SUI THERUl

Wf otherwise I Appeals (C Special J uri Certain Sec the Court ( the power

WI-Appeals h, prcparatior

Wf and outst::!:

said confel reCOlnlnenl

WI· named in t

assessment

I

as amended

A Victim'I" Act No. )mplaint ot I or special y instituted )f Criminal Uccted shall ile Clerk of

n talities arc

orporatlons ,.ying such

)R CIVIL, IAL, CITY ~ SEC. 280 HALL BE ffERIFF'S

he Records

:DA,JR.

...


APPENDIX E

Republic of the Philippines COURT OF TAX APPEALS

Quezon City

61

RESOLUTION EXPRESSING THE GRATITUDE OF THE COURT OF TAX APPEALS TO THE MEMBERS OF THE INTEGRATED BAR OF THE PHILIPPINES (IBP), PHILIPPINE BAR ASSOCIATION (PBA), TAX MANAGEMENT ASSOCIATION OF THE PHILIPPINES (TMAP), OFFICE OF THE SOLICITOR GENERAL (OSG), DEPARTMENT OF JUSTICE (DO]), BUREAU OF INTERNAL REVENUE (BIR) AND PHILIPPINE CHAMBER OF COMMERCE AND INDUSTRY (PCCI) AND OTHERS, WHO ASSISTED IN THE FORMULATION OF THE REVISED RULES OF THE COURT OF TAX APPEALS (RRCTA), LIKEWISE TO THE SUPREME COURT COMMITTEE ON THE REVISION OF THE RULES OF COURT.

WHEREAS, pursuant to Section 8 of Republic j\ct No. 9282, otherwise known as "An Act Expanding the Jurisdiction of the Court of Tax Appeals (CTA), Elevating Its Rank to the Level of a Collegiate Court with Special Jurisdiction and Enlarging its Membership Amending for the Purpose Certain Sections of Republic Act No. 1125, as amended, otherwise known as the Coutt of Tax Appeals, and for Other Purposes", this Coutt is vested with the power to promulgate rules for the conduct of its proceedings;

WH EREAS, in the exercise of said prerogative, the Court of Tax

Appeals held a series of conferences for the purpose of discussion and preparation of the draft of the said rules;

WHEREAS, the Court of Tax Appeals invited several well-known and outstanding members of the law and accollnting professions to attend said conferences for thc purpose of hearing thcir views, suggestions, and recommendations on the rules then to be promulgated;

WHEREAS, the members of the law and accounting professions named in the list hereunder have shown their interest in tax:-ttion, cuSt0111S,

assessment and safeguard laws, and hal'e demonstrated their civic


mindedness by graciously accepting the invitation sacrificing part of their valuahle time, and actively participating in the discussions and deliberations and contributing their observation, knowledge and experience in no small degree, in a series of weekly conferences held at the Session Hall of the Court of Tax Appeals, Quezon City, Metro Manila:

Integrated Bar of the Philippines Atty. Othelo C. Carag

Atty. Eduardo V. de Mesa Atry. Victorino C. Mamalateo Han. Judge Jaime N. Salazar

Philippine Bar Association Atry. J. Conrado P. Castro

Atty. Antonio S. Tria Atty. Lucito A. Tan

Tax Management Association of the Philippines Atty. Shennan A. Sy

Office of the Solicitor General Atty. Edgardo R. Sison

Atry. Alexander G. Gesmundo

Department of Justice Atty. Adonis P. Sulit

Bureau of Internal Revenue Atry. Pablo M. Bastes, Jr.

Philippine Chamber of Commerce and Industry Atry. Catherine T. Manahan

Court of Tax Appeals Han. Justice Ernesto D. Acosta

Han. Justice Juanita C. Castaneda, Jr. Hon. Justice Lovell R. Bautista

Atty. Elvessa P. Apolinario Ms. Marinini M. Correa

Ms. Aurora U. Aso

p

i f I I I

I I I I ,

[ , b

2005 ReviSe<

WI Rules of C Court, the

Ch Vi« M,

Assi,

WI organizatic aided the ( were adop Novembel

WI Court to members ( invaluable of Tax Ap

Rf expresses above, an, herein, fOI Rules of t

lIlSpltlllg s

as amended

Irt of their ,liberations n no slnall f the Court

..


WHEREAS, the Supreme Court Committee on the Revision of the Rules of Court was responsible for the finalization of the Revised Rules of Court, the said Committee is composed of

Chairman Vice-Chairman: Members

.J ustiee Reynato S. Puno Justice.l ose Y. Feria Justice Ma. l\licia M. Austria-Martinez Justice Flerida Ruth Romero

Chairman Subcommittee in charge of CT A Rules Justice Jose C. V itug

Member of Subcommittee in charge of CTA Rules Justice Bernardo P. Pardo Justice Oscar M. Herrera

Secretary of Subcommitte in charge of CT A Rules Atty. Douglas F. Anama

Assistant Secretary of Subcommittee in charge of CTA Rules Ms. Lida A. Pilapil

\X'HEREAS, the above named members of their respective organization, with their invaluable observations and suggestions, greatly aided the Court in the formulation of the Revised Rules of this Court which were adopted and promulgated by unanimous resolution of the Court on November 14,2005;

WHEREAS, it is the common sentiment of the Members of this Court to express their appreciation and gratitude to the above named members of their respective organization, for their unselfish cooperation and invaluable contribution in the preparation of the Revised Rules of the Court of Tax Appeals (RRCTA), now therefore, be it,

RESOLVED, as it is hereby resolved, to express as it hereby expresses its sincere appreciation and gratitude to all those already named above, and to all others whose nanles Ina), have been inadvertently onutted herein, for their immeasurable assistance in the formulation of the Revised Rules of the Court of Tax Appeals in particular for the disinterested and inspiring service, which may have rendered to the cause of justice in general.

•

.


BE IT FURTHER RESOL ViED; that copies of this .Resolution be sent to each and every person named above.

Adopted, January 30, 2006.

Quezon City, Metro Manila: .. ,

(Sgd.) 'l E;rnesto D. Acosta·.

Presiding J!lstice

(Sgd.) Juanito C. Castaneda, Jr.

Associate Justice

(Sgd.) Erlinda P. Uy

Associate Justice

(Sgd.)

(Sgd.) Lovell R. Bautista

Associate Justice

(Sgd.) Caesar A. Casanova

Associate Justice

Olga Palanca-Enriquez Associate Justice

pi

2005 R.,

RE;Rl SCRE] FEES] COUR COUR OFTIi

x- - - - -

Rules 0

Court R amende

.s amended

)lution be

"a

...


APPENDIX F


Baguio City

RE: REVISED UPGRADING SCHEDULE OF THE LEGAL FEES IN THE SUPREME COURT AND THE LOWER COURTS UNDER RULE 141 OF THE RULES OF COURT.

65

A.M. No. 04-2-04-SC

Present:

PUNO. C.J. QUISUMBING. YNARES-SANTIAGO, SANDOV AL-G UTIEIU\EZ,

CARPIO, AUSTRIA-MARTINEZ, CORONA, CARPIO MORALES, CALLEJO, SR., AZCUNA, TINGA, GARCIA, CHICO-NAZARIO, VELASCO,JR., and NACHURA,J].

Promulgated:

April 17. 2007

x- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -x

RESOLUTION

Acting on the recommendation of the Committee on Revision of the Rules of Court on the proposal of the Office of the Court Administrator, the Court RESOLVED to amend Section 1 of Rule 141 of the Rules of Court, as amended, to read as follows:

66 2005 Revised Rules of the CTA, as amended

"SEC. 1. Payment ot/w; modeJ and eflidx. - Upon the filing of the pleading or other application which initiates an action or proceeding, the fees prescribed therefor shall be paid in full unless a staggered basis of payment is allowed by the Rules.

The legal fees may be paid in cash or through check, subject to the provisions herein stated.

The legal fees may be paid in cash when the same does not exceed (P5,OOO.OO). When the legal fees exceed P5,OOO, payment shall be in check which may be personal, company or manager's check. When the legal fees exceed P50,OOO, payment shall be in manager's check. All checks shall be crossed.

Payment for the Legal Research Fund, Victim's Compensation Fund, Cadastral Fees and other fees not accruing to the Judiciary Development Fund or Special Allowance for the Judiciary shall be in cash.

Any official receipt issued for the check shall indicate the following notation: 'Payment credited only upon check being cleared.'

In case of dishonor of the check and upon receipt of such notice from the depository bank, the Clerk of Court or the accountable officer shall immediately inform in writing the court to where the case was raffled. The court shall forthwith issue an order dismissing the case, without prejudice to the filing of a case or cases against the drawer of the dishonored check.

Upon effectivity of this Resolution, all rules, resolutions, orders and circulars of this Court, which arc inconsistent therewith, are repealed or modified accordingly.

This Resolution shall take effect on July 2, 2007, following its publication in a newspaper of general circulation not later than April 30, 2007.

p

2005 Revis<

ANGELU

MA.AU(

CONCI'

A[

MINil

I PRESB

l

s amended

'e ill

)C

IS

:h

Ie es )e al "s

's ot al

iii Iy

Ilt of Iy d. Ie ~s

rders and pealed or

Dwmg Its April 30,

-


April 17, 2007.


Chief Justice

67

(Sgd.) (Sgd.) LEONARDO A. QUISUMBING

Associate Justice CONSUELO YNARES-SANTIAGO

Associate Justice

(Sgd.) ANGELINA SANDOVAL-GUTIERREZ

Associate Justice


Associate Justice

(Sgd.) MA. ALICIA AUSTRIA-MARTINEZ

Associate Justice

(Sgd.) CONCHITA CARPIO MORALES

Associate Justice


Associate Justice

(Sgd.) MINITA V. CHICO-NAZARIO

Associate Justice

(Sgd.) PRESBITERO J. VELASCO, JR.

Associate Justice

(Sgd.) RENATO C. CORONA

Associate Justice

(Sgd.) ROMEO J. CALLEJO, SR.

Associate Justice

(Sgd.) DANTE O. TINGA

Associate Justice

(Sgd.) CANCIO C. GARCIA

Associate Justice

(Sgd.) ANTONIO EDUARDO B. NACHURA

Associate Justice

'"

l


APPENDIX G


Agham Road, Diliman Quezon City

ENBANC RESOLUTION No. 02-2008

For proper monitoring of the request of the Transcript of Stenographic Notes (TSN) of the Court Stenographers for the En Banc and Division levels, the Court En Banc hereby APPROVES and ADOPT the following PROCEDURES:

1. The requesting party shall secure from the Office of the Clerk of Court a Request Slip duly accomplished, indicating the case number, case title, date of hearing and the stenographer's name;

2. The Request Slip shall be approved by the Executive Clerk of Court IV for the En Banc and by the Executive Clerk of Court III or Executive Clerk of Court II for the Divisions;

3. Before the release of the TSN requested, the corresponding Payment Form shall be issued and approved by the Executive Clerks of Court concerned;

4. A photocopy of the CTA Official Receipt of payment, representing 1/3 of the court's share, shall be attached to the Request Slip before the TSN shall be issued; and

5. A separate folder for the Request Slip showing the date and signature of the person who received the TSN shall be maintained and compiled in the Office of the Clerk of Court for monitoring purposes.

FOR STRICT COMPLIANCE.

p

I.

L

2005 Rev;,

E

JUANI

as amended

Gscript of L Banc and )OPT the

le Clerk of ~ the case :'s name;

e Clerk of < of Court

'esponding Executive

payment, ,ed to the

date and shall be

. Court for

-


Effective March 12, 2008.


Presiding Justice

(Sgd.) JUANITO C. CASTANEDA, JR.

Associate Justice

(Sgd.) ERLINDA P. UY Associate Justice

(Sgd.)


Associate Justice

(Sgd.) CAESARA. CASANOVA

Associate Justice


69


APPENDIX.H


Quezon City

EN BANe RESOLUTION No. 04-2008

For the edification and guidance of the party-litigants, witnesses andlot taxpayers as to the documents andlor taxpayers as to the documents andlor papers filed in Court that need to or need not be affixed with a documentary stamp tax, the Court En Bane hereby ADOPTS and PROMULGATES the following RULES:

1. Certificates of the administration of oath to any person as to the authenticity of any paper required to be filed in court by any person or party thereto, whether the proceeding be civil or criminal, are not subject to documentary stamp tax ISec. 199(b) 19n NIRC].

2. Certificates of oath in affidavit executed by witnesses of private litigants are subject to documentary stamp tax.

a. Considering that the submission of affidavits of witnesses of private litigants in lieu of direct examination, can be considered as an option rather than a requirement in the presentation, of witnesses, the certificates of oath on said affidavits would fall within the purview of Sec. 188 of the 1997 NIRC which imposes a documentaty stamp tax of fiteen (15) pesos "on each certificate issued by a notary public"

b. Requiring the documentary stamp tax on affidavits of witnesses offered as evidence for private litigants will ensure compliance with Sec. 20 I of the 1997 NIRC which provides that "an instrtllnent, document or paper which is rcyuircd by law to be stamped and which has been signed, issued, accepted or transferred without being duly stamped, shall not be recorded, nor shall it or any copy thereof or any

p

2005 Revis,

otl

E£

JUANI1

l

as amended

witnesses dOCUlnents (cd with a IPTS and

n as to thc urt by any )c civil or 3ec. 199(b)

of private

itnesses of t, can be ent in the :h on said 188 of the mp tax of r a notary

fidavits of will ensure h provides :e'luired by ed, issued, Iped, shall ~of or any

...

2005 Revised Rules of the CTA,"'as amended 71

transfer of the same be admitted or used in evidence in any court until the requisite stamps shall have been duly affixed thereto and cancelled.

This supersedes all other Memoranda or Orders issued by any other official.

Effective immediately.

September 02, 2008.


Presiding Justice

(Sgd.) JUANITO C. CASTANEDA, JR.

Associate Justice

(Sgd.) ERLINDA P. UY Associate Justice

(Sgd.)


Associate Justice


Associate Justice



APPENDIX I


Quezon City

EN BANe RESOLUTION No. 05-2008

As a cost-cutting measure of the Court anent its photocopying expenses, and inasmuch as the Court is also being charged by its contracted photocopying agency, the Court En Banc, upon the recommendation of the Office of the Clerk of Court, hereby Resolved to charge all litigants both from private and government offices, except Public Attorney's Office (PAO), on their re'luests for photocopying and/or certification of Bureau of Internal Revenue (BIR)/Bureau of Customs (BOC) records, and other Court records, as well as other requests for certification or clearances. The cost for the government agency requesting shall only cover the cost of photocopying.

SO ORDERED.

Effective immediately.

September OZ, zoos.


Presiding Justice

(Sgd) JUANITO C. CASTANEDA, JR.

l\ssociate Justice

(Sgd.) ERLINDA P. UY I\ssociate Justice

(Sgd.)


Associate Justice


Associate Justice


p

Presiding Judge I

Documents

Transcript of Presiding Judge I