Authority to Issue Minute Resolutions

February 22, 2023 CTA EN BANC RESOLUTION NO. 2-2023 AUTHORITY TO ISSUE MINUTE RESOLUTIONS The Court En Banc hereby authorizes the Court of Tax Appeals' Executive Clerks of Court (Clerk of Court and Assistant Clerk of Court for the Court En Banc and Division Clerks of Court and Assistant Division Clerks of Court for their respective Divisions) to issue and sign Minute Resolutions of the Court En Banc or the Court in Division relative to the following pleadings/motions/submissions filed by litigants: ISHCcT A. For the Court En Banc : 1. Initial Motion for Extension of Time to file Petition for Review before the Court En Banc ; 2. Consolidation of En Banc cases; 3. Referral of case to mediation; 4. Filing of insufficient number of copies of pleadings, motions and other court submissions. Require litigant to file additional copies of pleadings, motions and other court submissions as ordered by the Court with warning that failure to submit the lacking documents within the period given shall constrain the Court to consider the pleading, motion, other court submission as deemed not filed; 5. Compliance regarding the submission of the following: (a) Secretary's Certificate of Board Resolution relative to the filing of Petition for Review; (b) Verification of the Petition for Review; (c) Certification Against Forum Shopping; (d) Certified true copies of the Decision and/or Resolution required as attachments to the Petition for Review; and, (e) Formal requirements as provided under Section 6, Rule 6 of the Revised Rules of the CTA required to be indicated in all pleadings, motions, and other papers filed with the Court: i) Counsel's Roll of Attorneys Number; ii) Date and Official Receipt Number of his current membership in the Integrated Bar of the Philippines (IBP) or Lifetime Membership Number; iii) Current Professional Tax Receipt (PTR) number together with the date and place of issue; and, iv) Current MCLE Certificate Number and date of issue or Current MCLE Exemption Certificate Number. 6. Initial Motion for Extension of Time to File Comment, Memorandum and other documents required by the Court provided the motion has been filed on time; 7. Entry and/or Withdrawal of Appearance of counsel in civil cases only; 8. Manifestation regarding change of address of counsels of litigants; 9. Motion to Amend Caption of the Case if there is no extended Resolution issued by the ponente ; 10. Manifestation/Compliance by the litigants regarding amendment in the caption of the case; DHITCc 11. Compliance/Manifestation relative to date of receipt of decision or resolution; 12. Motion to Withdraw BIR Records during completion of records, subject to the condition that the BIR records will be returned to the Court within thirty (30) days from date of withdrawal; 13. Motion to Withdraw BIR/CBAA Records after Entry of Judgment; and, 14. Minute resolution on the following matters that will aid in the speedy disposition of cases as may be authorized in writing by the ponente ,namely: (a) Requiring respondent to file comment on the petition within ten (10) days from receipt of the Minute Resolution; (b) Declaring the case as submitted for decision; (c) Declaring motions/incidents submitted for resolution; and, (d) Noting compliances with directives of the Court. A. n For the Court in Division: 1. Motion for Consolidation of Division cases; 2. Filing of insufficient number of copies of pleadings, motions and other court submissions. Require litigant to file additional copies of pleadings, motions and other court submissions as ordered by the Court with warning that failure to submit the lacking documents within the period given shall constrain the Court to consider the pleading, motion, and other court submission as deemed not filed; 3. Referral of case to mediation; 4. Compliance regarding the submission of the following: (a) Secretary's Certificate of Board Resolution relative to the filing of Petition for Review; (b) Verification of the Petition for Review; (c) Certification Against Forum Shopping; CAacTH (d) Certified true copies of the Decision and/or Resolution required as attachments to the Petition for Review; and, (e) Formal requirements as provided under Section 6, Rule 6 of the Revised Rules of the CTA required to be indicated in all pleadings, motions, and other papers filed with the Court: i) Counsel's Roll of Attorneys Number; ii) Date and Official Receipt Number of his current membership in the Integrated Bar of the Philippines (IBP) or Lifetime Membership Number; iii) Current Professional Tax Receipt (PTR) number together with the date and place of issue; and, iv) Current MCLE Certificate Number and date of issue or Current MCLE Exemption Certificate Number. 5. Initial Motion for Extension of Time to File Answer/Comment, Memorandum and other documents required by the Court provided the motion has been filed on time; 6. Entry and/or Withdrawal of Appearance of counsel in civil cases only; 7. Manifestation regarding change of address of counsels of litigants; 8. Motion to Amend Caption of the Case if there is no extended Resolution issued by the ponente ; 9. Manifestation/Compliance by the litigants regarding amendment in the caption of the case; 10. Compliance/Manifestation relative to date of receipt of decision or resolution; 11. Motion to Withdraw BIR Records during trial of the case, subject to the condition that the BIR records will be returned to the Court within thirty (30) days from date of withdrawal; 12. Motion to Withdraw BIR Records after Entry of Judgment; and, 13. Minute resolution on the following matters that will aid in the speedy disposition of cases as may be authorized by the ponente ,namely: (a) Requiring respondent to file comment on the petition within ten (10) days from receipt of the Minute Resolution; (b) Declaring the case as submitted for decision; (c) Declaring motions/incidents as submitted for resolution; and, (d) Noting compliances with directives of the Court. C. Guidelines 1. Notwithstanding the foregoing identification of the matters where a Minute Resolution may be issued, all incidents shall first be referred to the ponente ,except for the incident of the filing of insufficient number of copies of pleadings, motions, and other court submissions which shall be acted upon by the Clerk of Court, Assistant Division Clerk of Court, Division Clerk of Court, or Assistant Division Clerk of Court without referring the same to the ponente .In addition, the initial Motion for Extension of Time to File a Petition for Review with the Court En Banc (Sec. 3 (b), Rule 8 of the 2005 Revised Rules of the Court of Tax Appeals, as amended) shall likewise be acted upon by the Clerk of Court or Assistant Clerk of Court afterwhich the En Banc case shall be raffled to a ponente for completion of records. cEaSHC 2. After receipt of the pending incident from the Office of the Clerk of Court (OCC)/Office of the Division Clerk of Court (ODCC),the ponente shall study the incident and if such incident can be the subject of a minute resolution, the ponente may direct the OCC/ODCC to issue a minute resolution by writing the following on the Agendum: (a) deficiencies noted, if applicable; (b) the action or actions required from the litigant; and, (c) the number of days granted to the litigant to comply with the resolution of the Court. 3. Upon receipt of the written findings and instructions from the ponente ,the Clerk of Court, Assistant Clerk of Court, Division Clerk of Court, or Assistant Division Clerk of Court shall prepare the Minute Resolution for approval of the ponente and all members of the Court in Division or the Court En Banc ,as the case may be. This Resolution shall take effect immediately. SO ORDERED. (SGD.) ROMAN G. DEL ROSARIO Presiding Justice (SGD.) ERLINDA P. UY Associate Justice (SGD.) MA. BELEN M. RINGPIS-LIBAN Associate Justice (SGD.) CATHERINE T. MANAHAN Associate Justice (SGD.) JEAN MARIE A. BACORRO-VILLENA Associate Justice (SGD.) MARIA ROWENA MODESTO-SAN PEDRO Associate Justice (SGD.) MARIAN IVY F. REYES-FAJARDO Associate Justice (SGD.) LANEE S. CUI-DAVID Associate Justice (SGD.) CORAZON G. FERRER-FLORES Associate Justice n Note from the Publisher: Copied verbatim from official document. Irregular alphabetical sequence.