Guidelines in the Handling of BIR and Other Court Records

March 25, 2008 EN BANC RESOLUTION NO. 003-08 GUIDELINES IN THE HANDLING OF BIR AND OTHER COURT RECORDS I. Procedure to be followed in transmitting BIR records to the Court of Tax Appeals (CTA): A. There must be a transmittal letter with duplicate copy addressed to the Clerk of Court of the CTA with the following details: 1. the number of folders being transmitted; 2. the number of pages in each folder complete with Table of Contents; and 3. the printed name with the signature of the Chief of the Litigation Division. B. The original copy and its duplicate will be stamped "RECEIVED" by the receiving clerk of the Records with the duplicate copy to be returned to the BIR personnel transmitting the records. C. The transmittal process shall be properly entered/noted in the Big Book where the case is recorded. 1. A log book shall be maintained for the recording of all BIR records transmitted to the Court. 2. A second log book shall be maintained to record all BIR records borrowed or withdrawn from the Court. 3. Both log books shall be handled by the Records Officer who shall be in-charge of monitoring the deadlines or the due dates of returning the borrowed records. 4. If the records are not returned within the period granted, the matter shall be reported to the En Banc or Division Clerk of Court who handles the case. The latter shall report the matter to the ponente or to the Chairperson of the Division. II. Procedure to be followed in borrowing BIR records to be used outside of the CTA or of the Records Division: aICHEc A. By outside borrowers 1. Only counsels for the respondent Commissioner of Internal Revenue are allowed to borrow by filing a Motion to Withdraw the BIR Records. 2. The motion shall be acted upon or granted by the En Banc/Division Clerk of Court through a Minute Resolution indicating therein the number of days the records may be borrowed which shall not exceed thirty (30) days from date of withdrawal, and the date of return of the said records after the lapse of the period granted. 3. The BIR records will be released only to the requesting counsel upon presentation of the Minute Resolution granting the withdrawal thereof and upon signing two (2) copies of the Borrower's Slip to be obtained from the Records Officer having custody of said Borrower's Slips. The Borrower's Slip shall contain the number of folders borrowed and the number of pages in each folder. 4. The return of the BIR records will be through a Transmittal Form, properly accomplished and signed by the borrowing counsel. The Transmittal document shall be entered in the Big Book where the case is recorded. After checking the completeness of the BIR Records being returned, the two (2) copies of the Borrower's Slip shall be stamped "RETURNED" and signed by the Records Officer and the duplicate copy thereof shall be returned to the borrowing counsel. The original copy shall be retained by the custodian thereof. B. By inside borrowers 1. The Borrower's Slip in duplicate copies shall be properly accomplished and signed by the borrowing lawyer or accountant of the Court and not by utility workers or messengers of the different offices of the Court. SATDHE 2. The return of the BIR records, exhibits, CTA rollo must also be accompanied by a Transmittal Form which shall also be entered in the Big Book. After checking the completeness of the records/exhibits being returned, the Borrower's Slip will be returned to the borrower thereof. III. Procedure to be followed in borrowing BIR records for use inside the Courtroom during the hearing: Borrowing counsel shall accomplish and sign two (2) copies of the Borrower's Slip. Upon return of the borrowed records to the Records Officer, the two (2) copies of the Borrower's Slip shall be stamped "RETURNED" and signed by the Records Officer. The duplicate copy shall be returned to the borrowing counsel while the original copy shall be retained by the Records Officer. FOR STRICT COMPLIANCE. Effective March 25, 2008. March 25, 2008. Quezon City. (SGD.) ERNESTO D. ACOSTA Presiding Justice (SGD.) JUANITO C. CASTAEDA, JR. Associate Justice (SGD.) LOVELL R. BAUTISTA Associate Justice (SGD.) ERLINDA P. UY Associate Justice (SGD.) CAESAR A. CASANOVA Associate Justice (SGD.) OLGA PALANCA-ENRIQUEZ Associate Justice