The Rule on Access to Information About the Court of Tax Appeals

February 23, 2019 THE RULE ON ACCESS TO INFORMATION ABOUT THE COURT OF TAX APPEALS WHEREAS , pursuant to Section 28, Article II of the 1987 Constitution, the State adopts and implements a policy of full public disclosure of all its transactions involving public interest, subject to reasonable conditions prescribed by law; AHDacC WHEREAS , Section 7, Article III of the Constitution guarantees the right of the people to information on matters of public concern. Access to official records, and documents, and papers pertaining to official acts, transactions, or decisions, as well as to government research data used as basis for policy development, shall be afforded the citizen, subject to such limitations as may be provided by law; WHEREAS , the Judiciary has always maintained the principle of transparency and accountability in the court system, and full disclosure of its affairs pursuant to the aforesaid constitutional provision. WHEREAS , the Supreme Court has promulgated resolutions defining the people's right to information, setting forth the extent thereof and explaining its limitations (on account of privilege and confidentiality) regarding matters and concerns affecting the operation of the Judiciary, its officers and employees; WHEREFORE , the Court of Tax Appeals, being under the supervision of the Supreme Court, hereby adopts and promulgates The Rule on Access to Information About the Court of Tax Appeals, to wit: cAaDHT I Title and Preliminary Matters SECTION 1. Title . This set of Rules shall be known and cited as "The Rule on Access to Information About the Court of Tax Appeals (CTA)." SECTION 2. Purpose . The Rule seeks to provide the guidelines, processes and procedures by which the CTA shall deal with requests for access to information, as defined in this Rule, received pursuant to Section 7, Article III of the 1987 Constitution. SECTION 3. Structure . This Rule sets out the definition of terms, the policy, standard procedures, remedies, fees, and administrative liability. It also provides for the relevant form and other annexes. SECTION 4. Coverage . This Rule shall cover all requests for access to information directed to the CTA. II Definition of Terms SECTION 5. Terms Defined . As used in this Rule, the following terms shall mean: a. "Information" shall mean any records, documents, papers, reports, letters, contracts, minutes and transcripts of official meetings, maps, books, photographs, data, research materials, films, sound and video recording, magnetic or other tapes, electronic data, computer stored data, any other like or similar data or materials recorded, stored or archived in whatever format, whether offline or online, which are made, received, or kept in or under the control and custody of any government office pursuant to law, executive order, and rules and regulations or in connection with the performance or transaction of official business by any government office. IDSEAH b. "Official Records" shall refer to information produced or received by a public officer or employee or by a government office in an official capacity or pursuant to a public function or duty. c. "Public Records" shall include all information required by laws, executive orders, rules or regulations to be entered, kept, and made publicly available by a government office. d. "Personal Information" shall refer to any information, whether recorded in a material form or not, from which the identity of an individual is apparent or can be reasonably and directly ascertained by the entity holding the information, or when put together with other information would directly and certainly identify an individual. e. "Privileged Information" means information about the CTA that is not to be made a matter of public record and not covered by the access provided herein. This may include, but is not limited to, any information on pending cases that is predecisional and deliberative and covers notes, drafts, research papers, internal deliberations, internal memoranda, records of internal deliberations, and similar documents in whatever format (written, printed, recorded on audio or video) as well as recollections or memorials of the same to include private written memoranda documenting any such information; it may also include personal information about the Members of the CTA that may be considered sensitive for reasons of security and in relation to judicial independence. Finally, it includes all the information that is enumerated in Annex "A" of this Rule and any such information that the Supreme Court may subsequently consider as "privileged" through a Rule, Resolution, or a Decision. HCaDIS f. "Sensitive personal information," as defined in the Data Privacy Act of 2012 (Republic Act No. 10173), n shall refer to personal information: (1) About an individual's race, ethnic origin, marital status, age, color, and religious, philosophical or political affiliations; (2) About an individual's health, education, genetic or sexual life or a person, or to any proceedings for any offense committed or alleged to have committed by such person, the disposal of such proceedings or the sentence of any court in such proceedings; (3) Issued by government agencies peculiar to an individual which includes, but not limited to, social numbers, previous or current health records, licenses or its denials, suspension or revocation, and tax returns; and (4) Specifically established by an executive order or an act of Congress to be kept classified. aCIHcD g. "Access" shall mean the privilege of obtaining a copy, receiving the information, or gaining of insight into the information or records sought; h. "Information Custodian" shall refer to any official or employee assigned or designated by the Chief of Office to receive, process, maintain, safeguard and disseminate any information relating to the organization, functions, policies, decisions, resolutions, procedures, operations and other activities of the office or the Court. III Statement of Policy SECTION 6. Access to Information . Access to all information and records or portions of those records in the official custody, possession and control of offices in the CTA shall be guaranteed, except for such information or records that are protected from disclosure by pertinent laws or as provided herein (Annex "A") . SECTION 7. Protection of Privacy . While providing for access to information, the CTA shall afford full protection to a person's right to privacy, as follows: a. The CTA shall ensure that personal information, particularly sensitive personal information, in its custody or under its control, is disclosed only as permitted by existing laws, rules and regulations. b. The CTA shall protect personal information in its custody or under its control by making reasonable security arrangements against unauthorized access, leaks or premature disclosure. AHCETa c. Any court official or personnel who has access, whether authorized or unauthorized, to personal information in the custody of the CTA, shall not disclose that information except as authorized by existing laws. SECTION 8. Limitations . The right of access to information is without prejudice to the right of the CTA to determine whether there are grounds to believe that: a. the identity of the requesting party is fictitious or otherwise not legitimate based on the credentials provided by him/her; b. the request is prompted by sheer idle curiosity; c. the request is being made with a plainly discernible improper motive such as harassment; d. the purpose of the request is contrary to law, morals, good customs or public policy; cHaCAS e. the request is for any commercial purpose; f. the request pertains to privileged documents or communications; or g. the request covers copies of Statement of Assets, Liabilities and Networth (SALN), Personal Data Sheet (PDS) and Curriculum Vitae (CV) of the Justices of the CTA. IV Standard Procedure SECTION 9. Request for Access to Information . All requests for access to information shall: (1) be in writing and be accompanied using the prescribed Access to Information Request Form (AIRF) (Annex "B") ; (2) provide the full name, contact information, affiliation, company or organization of the requesting party including two (2) valid government identification cards with photograph and signature; (3) reasonably describe the information requested; (4) explain the reason for and the specific purpose of the request for information. Any false information provided in the AIRF and its accompanying required documents shall be treated as a ground for indirect contempt of court and dealt with accordingly, without prejudice to appropriate criminal or civil liabilities. ScHADI SECTION 10. Request Form . A person making an Access to Information request shall use the standard AIRF and submit two (2) copies thereof. The request form may be secured without cost from any Security Reception Area and office of the CTA, or may be downloaded from the CTA Website. Such forms may be reproduced for use by requesters. SECTION 11. Manner of Making Request . A request for access to information shall be made by the requesting party by delivering it personally, by registered mail, electronic mail or facsimile machine to the Office of the Clerk of Court (OCC), En Banc , through a designated email address for that purpose. Requests for access through social media will not be considered valid requests. In case the requesting party is unable to make a written request because of illiteracy or disability, he/she may make an oral request, and the attending officer or employee of the OCC, En Banc shall reduce it into writing. The requesting party shall sign the form or affix his/her thumbmark thereto. Reasonable assistance shall not cover reproduction costs of the requesting party's copy of the AIRF and the supporting documents. DACcIH However, for requests of copies of the SALN, PDS and CV of the Justices of the CTA, they shall likewise be filed with the OCC, En Banc , but in accordance with the guidelines set forth in Supreme Court En Banc Resolution dated June 13, 2012 in A.M. No. 09-8-6-SC and A.M. No. 09-8-07-CA. SECTION 12. Receiving Office . The OCC, En Banc shall receive the request for access to information from the requesting party and check compliance with the requirements set forth hereunder. The OCC, En Banc shall immediately refer the fully compliant AIRF to the proper office/s for appropriate action. The AIRF shall be signed and stamped received by the receiving staff, officially assigned or designated by the respective Chief of Office. Where the request is made by electronic mail, the same shall be transmitted to the OCC, En Banc , copy furnished the Chief of Office, similarly by electronic mail. For requests of copies of the SALN, PDS and CV of the Justices of the CTA, the OCC, En Banc shall receive the requests and preliminarily determine if they are not covered by the limitations and prohibitions provided in Republic Act No. 6713 and its implementing rules and regulations and in accordance with the guidelines set forth in the Supreme Court En Banc Resolution dated June 13, 2012 in A.M. No. 09-8-6-SC and A.M. No. 09-8-07-CA. SECTION 13. Identification and Proof of Authority . A requesting party shall attach to his or her AIRF request the following proof of identification and/or authority: aICcHA (1) At least two (2) valid government-issued identification (ID) cards containing the photograph and signature of the requesting party; (2) If the request is made through a representative, in addition to the valid government-issued ID cards, the written authorization of the principal and at least two (2) valid government-issued ID cards containing the photograph and signature of the representative; (3) If the requesting party is a natural person who is a member, employee, affiliated with or related to a juridical entity, company or organization, and the request is made not in behalf of such juridical entity, company or organization but arises from such membership, affiliation or relation, such other sufficient proof of authority or affiliation; (4) If the requesting party is a minor, his or her guardian or any competent supervising adult shall comply with the requirements for a representative; The authorization shall expressly state the extent of the authority of the representative to make the request, provide clarification, receive the requested information, and to bind the principal for all representations and/or undertaking made by the representative in connection with the request for information; HSCATc (5) In case the requesting party is a member of the media, the request shall additionally be supported by proof of his/her media affiliation and by a similar certification of the accreditation of the organization/s as legitimate media practitioner. SECTION 14. Period to Respond . The office concerned through the OCC, En Banc shall respond to the requesting party within ten (10) working days from receipt of the request. This period includes the duty to evaluate and resolve whether to approve, deny, refer, return to the requester or further evaluate the request. However, whenever the request requires extensive search of the records facilities of the office concerned or examination of voluminous records, or in case of the occurrence of fortuitous events, or other analogous cases, the period may be extended. In no case shall the extension exceed fifteen (15) working days, unless exceptional circumstances warrant a longer period. The OCC, En Banc shall inform the requester of the extension, setting forth the reason for such extension. SECTION 15. Action on the AIRF . Upon receipt of the fully compliant AIRF, the office concerned shall evaluate and resolve such request. Action on the request may partake the nature of any of the following: (a) Approval In case of approval of the request the information custodian shall collate the information and document, notify the requesting party, and direct the requesting party to get the information and document at the OCC, En Banc on the designated time and date and pay the applicable fees, if any. EHaASD (b) Denial On the following grounds, the office concerned may deny a request: (i) if it is not complete or not valid, in which case the requesting party shall be notified accordingly; (ii) the requested information is substantially similar or identical to a previous request by the requesting party, whether the same has been granted or not, in which case the requesting party shall be notified accordingly; (iii) the requested information is already available on the CTA website, in which case the requesting party shall be notified accordingly and provided with the website link where the information is posted, if known; IDTSEH (iv) the requested information refers to another government agency, in which case the requesting party shall be notified accordingly and provided with the contact details of that office, if known; (v) the reason for the request is contrary to laws, rules or regulations, in which case the requesting party shall be notified accordingly; (vi) the requested information is specifically provided by this Rule to be inaccessible, unavailable or non-disclosable to the public, in which case the requesting party shall be notified accordingly. Denial of the request may be wholly or partially, clearly setting forth the ground/s for denial and the circumstances on which the denial is based. Failure to notify the requesting party of the action taken on the request within the period herein provided shall be deemed denial of request to information. (c) Referral if the records or information requested refer to another office within the Judiciary, the request shall be immediately referred to such proper office through the most expeditious manner and the requesting party shall be notified accordingly and provided with the contact details of that office. For requests of copies of the SALN, PDS and CV of the Justices of the CTA, the Clerk of Court, En Banc , shall refer the matter pertaining to Justices to the Court En Banc for final determination. The authority to disclose shall be made only by the Court En Banc . DaIAcC SECTION 16. Return to the Requesting Party . In case the request, through the AIRF, or other modes of requesting information fails to substantially comply with the requirements as provided for in this Rule, the OCC, En Banc , as the case may be, shall return the request form and require the requesting party to comply with the same in writing. SECTION 17. Transmittal of the Request by the OCC, En Banc, to the Office Concerned . After receipt of the fully compliant AIRF, the OCC, En Banc shall forward the copy of the request to the office concerned within one (1) working day. The OCC, En Banc shall record the date and time of referral, and the personnel who received the acknowledgment receipt of the request for record purposes. SECTION 18. Duty of the Office Concerned . Upon receipt of the fully compliant AIRF from the OCC, En Banc , the office concerned shall make all necessary steps to locate and retrieve the information requested. It shall ensure that the complete information requested will be submitted to the OCC, En Banc , within five (5) working days upon receipt of such request. The date and time of submission of information to the OCC, En Banc shall be recorded accordingly. SICDAa SECTION 19. Duty of the OCC, En Banc to Transmit the Information to the Requesting Party . The OCC, En Banc shall collate and ensure the information is complete together with a cover/transmittal letter duly signed by the Executive Clerk of Court IV, ensuring the transmittal of such information to the requesting party within five (5) working days from receipt of the information or records. V Remedies SECTION 20. Motion for Reconsideration . (a) Where a request for access to information has been denied, the requesting party may have recourse to an appeal to the Court En Banc . The appeal shall be in writing, signed by the requesting party, citing the ground for the appeal, with copies of the request for information and the notice of denial attached, and shall be filed within fifteen (15) calendar days from receipt of the notice of denial or from the lapse of the period to respond to the request. Any motion filed beyond the said period shall be denied. The motion for reconsideration may be filed in the same manner as the AIRF. (b) No second motion for reconsideration of the denial of the request shall be entertained. (c) A denial of the motion for reconsideration by the Court En Banc shall be appealable to the Supreme Court pursuant to the Rules of Court. VI Fees and Undertaking SECTION 21. Assessment and Payment of Fees . The OCC, En Banc shall notify the requesting party in case there shall be payment of fees for the information or document requested. The requesting party, based on the fees assessed, shall pay the fees to the Cash Division of the Court which shall issue the proper receipt therefor to said requesting party. TAacHE No information or record shall be released until the fees have been paid in full. SECTION 22. Waiver . The Republic of the Philippines and its agencies and instrumentalities are exempt from the payment of the prescribed fees. Government-owned or controlled corporations as well as local governments are not exempt from paying the fees fixed under this Rule. CTA officials and employees are exempt from payment for information or records requested on a case-to-case basis to be determined by the OCC, En Banc and as approved by the Chief of Office. The Chief of Office may waive, in whole or in part, payment of the prescribed fees in meritorious cases. SECTION 23. Undertaking . If the information requested will be used for academic purposes, the requesting party must submit, as an additional requirement to the Access to Information request, a fully-detailed outline of the subject matter for which the information is needed with a certification from the appropriate academic officials attesting to the: (a) enrolment of the requesting party/ies, (b) the necessity for the academic requirement, and (c) the necessity for the information sought. DHIcET The requesting party acknowledges that the same shall: (a) not be used for any purpose other than what is indicated in the request form as approved; (b) not be used for any purpose that is contrary to law, morals, good customs, or public policy; and (c) not be reproduced for any commercial use. VII Administrative Liability SECTION 24. Non-compliance with the Rule on Access to Information . Failure of the officials and employees of the CTA to comply with the provisions of this Rule shall be a ground for administrative disciplinary action. SECTION 25. Administrative Offenses and Penalties . The following acts shall constitute administrative offenses and shall be penalized accordingly: a. Light Offenses (1) Failure to act promptly on letters and requests for official records or information officially under their custody within the prescribed period. First Offense Reprimand; Second Offense Suspension of one (1) day to thirty (30) days; and Third Offense Dismissal from the service. (2) Violation of reasonable office rules and regulations through negligent acts resulting in the unauthorized disclosure of information officially under his/her custody or known to him/her by reason of his/her office. HDICSa First Offense Reprimand; Second Offense Suspension of one (1) day to thirty (30) days; and Third Offense Dismissal from the service. b. Less Grave Offenses (1) Gross violation of existing civil service law and rules of serious nature such as the unauthorized disclosure of information officially under his/her custody or known to him/her by reason of his/her office. First Offense Suspension of one (1) month and one (1) day to six (6) months; and Second Offense Dismissal from the service. (2) Simple neglect of duty resulting in the disclosure of information officially under his/her custody or known to him/her by reason of his/her office. HcDSaT First Offense Suspension of one (1) month and one (1) day to six (6) months; and Second Offense Dismissal from the service. c. Grave Offenses (1) Disclosing or misusing confidential information officially under his/her office or obtained by him/her under this Rule to further his/her private interests or give undue advantage to anyone or to prejudice the public. First Offense Suspension of six (6) months and one (1) day to one (1) year; and Second Offense Dismissal from the service. (2) Knowingly accessing any computer or intentionally interfering in a computer system used by the Court without authorization or exceeding authorized access, and by means of that conduct obtaining or stealing information. First Offense Dismissal from the service. The filing of administrative proceedings shall be without prejudice to the criminal prosecution of the official or employee involved as provided for by law. SECTION 26. Procedure . The CTA Employees Rules on Discipline shall be applicable in the disposition of cases under this Rule. IDaEHC SECTION 27. Contempt of Court . Any disclosure in violation of the rule on confidentiality shall constitute indirect contempt of court and shall be dealt with accordingly. Any false statement or information provided in the Access to Information request and its accompanying documents shall also be treated as indirect contempt and dealt with accordingly. VIII Publication and Effectivity SECTION 28. Publication on CTA Website . This Rule shall be published and maintained at the CTA Website. SECTION 29. Effectivity Clause . The Rule shall take effect fifteen (15) days after publication in a newspaper of general circulation in the Philippines. ASTcaE (SGD.) ROMAN G. DEL ROSARIO 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.) ESPERANZA R. FABON-VICTORINO Associate Justice (SGD.) CIELITO N. MINDARO-GRULLA Associate Justice (SGD.) MA. BELEN M. RINGPIS-LIBAN Associate Justice (SGD.) CATHERINE T. MANAHAN Associate Justice ANNEX A (A) Non-disclosable information by provision of law include the following: a. The identity of parties in child and family cases, unless disclosure is authorized by the Supreme Court; DTCSHA b. The contents of records, books, and papers relating to adoption cases filed with the Supreme Court, unless disclosure of certain information is authorized by the Court to a third person if such is found necessary for purposes connected with or arising from the adoption and will be for the best interest of the adoptee. In the latter case, the Court may impose restrictions on the use of the information; c. Information that must be kept secret in the interest of national defense or security or the conduct of foreign affairs; d. Information the disclosure of which would put the life and safety of an individual in imminent danger; e. Information that fall within the concepts of established privilege; f. Information of a personal nature where disclosure would constitute a clearly unwarranted invasion of personal privacy; g. Information that would disclose investigatory records compiled for law enforcement purposes, or which would (i) interfere with enforcement proceedings, (ii) deprive a person of his/her right to a fair trial or impartial adjudication, (iii) disclose the identity of a confidential source and confidential information furnished only by the confidential source; or (iv) unjustifiably disclose investigative techniques and procedures; h. Information the disclosure of which would likely frustrate the implementation of a proposed official action, except when the Court has already disclosed the content or nature of the proposed action to the public, or where the Court is required by law to make such disclosure on its own initiative prior to taking final official action on the proposal; and cDSAEI i. All other information specifically provided by law to be inaccessible, unavailable or non-disclosable to the public. (B) Non-disclosable information under the Rule on Access to Information shall include the following: a. Contents of the statements of assets, liabilities and net worth and the disclosure of business interests and financial connections when such statements or any item of information entered therein shall be requested or used for (1) any purpose contrary to morals or public policy; or (2) any commercial purpose other than by news and communication media for dissemination to the general public. Information as to whether or not such statements have been filed shall be fully disclosable; b. Contents of the 201 Personnel Records of the justices, officials and personnel of the Court when such contents or records or any item of any information contained therein shall be requested by a party other than the person to whom the file pertains. However, the 201 Personnel Records of the justices, officials and personnel of the court shall be fully disclosable when (1) requested by the Court, the justices or chiefs of offices of the Court for official purposes; (2) required, though the appropriate court subpoena duly signed by the Presiding Judge, in a pending criminal or civil case against the justice, official or personnel; and (3) requested, through the appropriate request personally signed by the Ombudsman, in a pending criminal case against the justice, official or personnel; c. Intra- and inter-agency communications, except when they later on become part of a disclosable record; CScTED d. Judicial information (1) Agenda, whether in draft or final form; (2) Drafts of minutes; (3) Internal resolutions and portions of the minutes containing such resolutions; (4) Drafts of resolutions, decisions, issuances, memoranda and reports; (5) Contents of records and rollos of pending cases, except as to any of the parties or counsel in the case; (6) Contents of administrative complaints and Proceedings against court personnel, except as respondents of such complaints; (7) Contents of reports and recommendations on administrative cases, including medical reports, retirement applications, and those pertaining to the mental or psychological condition of justices, judges and court personnel; and (8) All other information that may in the future be specifically provided by the Court through its issuances, resolutions and decisions as inaccessible, unavailable or non-disclosable to the public; EDCcaS e. Medical information All information relating to the physical, mental and dental condition, including psychiatric and personality evaluation results, of justices, judges and court personnel on file with the Court, except when the interests of public health and safety and judicial service require the disclosure thereof. (C) Non-disclosable information on account of privilege and confidentiality: 1 a. Court actions which may not be disclosed under the Internal Rules of the CTA; b. Court deliberations or the deliberations of the Members in court sessions on cases and matters pending before the Court; c. Court records which are "predecisional" and "deliberative" in nature, in particular, documents and other communications which are part of or related to the deliberative process, i.e. , notes, drafts, research papers, internal discussions, internal memoranda, records of internal deliberations, and similar papers; cDCEIA d. Confidential Information secured by justices, judges, court officials and employees in the course of their official functions, mentioned in (2) and (3) above, are privileged even after their term of office; e. Records of cases that are still pending for decision are privileged materials that cannot be disclosed, except only for pleadings, orders and resolutions that have been made available by the court to the general public; f. These privileges belong to the Court as an institution, not to any justice in his or her individual capacity. Since the Court is higher than the individual justices, no sitting or retired justice, not even the Presiding Justice, may claim exception without the consent of the Court. ISHaCD ANNEX B Access to Information Request Form Footnotes 1. Court En Banc Resolution dated February 14, 2012, "In Re: Production of Court Records and Documents and the Attendance of Count officials and employees as witnesses under the subpoenas of February 10, 2012 and the various letters for the Impeachment Prosecution Panel dated January 19 and 25, 2012." Published in the Philippine Daily Inquirer on February 23, 2019. n Note from the Publisher: Written as Republic Act No. 10172 in the original document.