Adopting the Amendatory Provisions of the 2019 Amendments to the 1997 Rules of Civil Procedure

August 7, 2020 CTA EN BANC RESOLUTION NO. 9-2020 WHEREAS , on October 15, 2019, the Supreme Court En Banc , approved the 2019 Proposed Amendments to the 1997 Rules of Civil Procedure which took effect on May 1, 2020. 1 TIADCc WHEREAS , Section 3, Rule 1 of the Revised Rules of the Court of Tax Appeals (RRCTA), provides: " RULE I TITLE AND CONSTRUCTION SECTION 1. x x x. xxx xxx xxx SEC. 3. Applicability of the Rules of Court . The Rules of Court in the Philippines shall apply suppletorily to these Rules." WHEREAS , Honorable Associate Justices Erlinda P. Uy, Ma. Belen M. Ringpis-Liban and Maria Rowena Modesto-San Pedro, after conducting a study, proposed that the following amendatory provisions of the 2019 Amendments to the 1997 Rules of Civil Procedure be adopted in the Court of Tax Appeals, viz. : (i) Section 2, Rule 6; (ii) Sections 3, 4 and 5, Rule 7; (iii) Section 12, Rule 8; (iv) Rule 10; (v) Section 11, Rule 11; (vi) Rule 13; (vii) Rule 15; (viii) Rule 18; (ix) Section 6, Rule 21; (x) Rule 33; (xi) Rule 34; and, (xii) Rule 35. and the remaining provisions thereof be applied in a suppletory manner consistent with Section 3, Rule 1 of the Revised Rules of the Court of Tax Appeals. WHEREAS , after due deliberation, in addition to the foregoing, the Court En Banc also agreed to adopt the following amendatory provisions of the 2019 Amendments to the 1997 Rules of Civil Procedure in the Court of Tax Appeals, viz. : (i) Section 6, Rule 7; and, (ii) Section 1, Rule 11. cSEDTC NOW THEREFORE , the Court En Banc RESOLVES , as it is hereby RESOLVED , to: (i) APPROVE the aforesaid proposal of Honorable Associate Justices Erlinda P. Uy, Ma. Belen M. Ringpis-Liban and Maria Rowena Modesto-San Pedro; (ii) ADOPT the following amendatory provisions of the 2019 Amendments to the 1997 Rules of Civil Procedure to all civil cases filed after May 1, 2020; and to all pending civil proceedings filed prior to May 1, 2020, except to the extent that in the opinion of the Court, their application would not be feasible or would work injustice, in which event the former procedure shall apply: Section 2, Rule 6; Sections 3, 4, 5 and 6, Rule 7; Section 12, Rule 8; Rule 10; Sections 1 and 11, Rule 11; Rule 13; Rule 15; Rule 18; Section 6, Rule 21; Rule 33; Rule 34; and, Rule 35; and, (iii) APPLY the remaining provisions of the 2019 Amendments to the 1997 Rules of Civil Procedure in a suppletory manner pursuant to Section 3, Rule 1 of the Revised Rules of the Court of Tax Appeals. (SGD.) ROMAN G. DEL ROSARIO Presiding Justice (SGD.) JUANITO C. CASTAEDA, JR. Associate 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 Footnotes 1. A.M. No. 19-10-20-SC.