Filing of Pleadings, Motions, or Other Court Submissions by Email

March 14, 2023 CTA EN BANC RESOLUTION NO. 3-2023 FILING OF PLEADINGS, MOTIONS, OR OTHER COURT SUBMISSIONS BY EMAIL WHEREAS , the Court of Tax Appeals' (CTA) En Banc Resolution No. 4-2021, dated February 24, 2021, allowed the filing of pleadings, motions, and other court submissions by email during the Period of State of Public Health Emergency due to the COVID-19 Pandemic; HESIcT WHEREAS , the effectivity of the aforementioned En Banc Resolution ended on December 31, 2022 when the Period of State of Public Health Emergency/State of Calamity (per Presidential Proclamation No. 57, s. 2022, September 12, 2022) was not extended by the government; WHEREAS , the Tax Management Association of the Philippines, Inc. (TMAP) requested the CTA to allow the filing of pleadings, motions, and other court submissions by email even though the Period of State of Public Health Emergency was not extended. The TMAP proposed that the guidelines prescribed in CTA En Banc Resolution No. 4-2021 shall continue to be observed by litigants; NOW, THEREFORE , acting on the request of TMAP and pursuant to its authority under Section 8 of Republic Act No. 1125, as amended, this Court, sitting En Banc RESOLVES , as it hereby RESOLVED , to APPROVE the request of the TMAP to allow the filing of pleadings, motions, or other court submissions by email under the following guidelines: 1. Pleadings, motions, or other court submissions may be filed by email through the official email address of the CTA Judicial Records Division [emailprotected] copy furnished the official email address of the CTA En Banc [emailprotected] for En Banc cases or the email address of the concerned CTA Division for Division cases, as follows: First Division [emailprotected] Second Division [emailprotected] Third Division [emailprotected] ; 2. The cut-off time for pleadings, motions, or other court submissions filed by email shall be at 4:30 p.m. (Monday to Friday). Pleadings, motions, or other court submissions filed by email after the 4:30 p.m. cut-off time, on Saturdays, Sundays, or non-working Holidays, shall be considered as filed on the next working day; 3. Litigants shall file the required number of hard copies of the pleadings, motions, or other court submissions, by personal filing or Supreme Court (SC) accredited courier service providers, within five (5) calendar days from the date of filing by email. After receipt of the hard copies, the Court shall act on the pleading, motion, or other court submission accordingly. AcICHD However, in cases where there is already a scheduled hearing of the case, in addition to the copy filed via email, the litigants shall ensure that the hard copies of pleadings, motions, or other court submissions that are intended to be used or presented in the scheduled hearing shall have been personally filed or received by the Judicial Records Division of this Court at least five (5) calendar days before the scheduled hearing; 4. In cases where there are filing fees or other legal fees that are required to be paid on the pleadings, motions, or other court submissions filed by email, litigants are required to submit the proof of payment of the filing fees or other legal fees due thereon within five (5) calendar days from the date of filing through email; 5. Payment of the filing fees and other legal fees due on the pleadings or motions filed through email by litigants/counsels of record whose offices are situated within the National Capital Region (NCR) shall be made directly with the Cash Division of the CTA. Litigants from the provinces may pay the filing fees and other legal fees due directly with the Cash Division or in the form of Postal Money Orders (PMO) by registered mail or SC accredited courier service providers, simultaneously with the filing of the required number of hard copies of the pleading, motion or other court submission; and, 6. Failure to comply with paragraphs 1, 3, 4, and 5 of these guidelines shall be a ground for declaring the pleading, motion, or other court submission as deemed not filed which may result to the dismissal of the petition for review, complaint or information, and the imposition of other appropriate sanctions as may be determined by the Court. (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