February 10, 2009

EN BANC

[A.M. No. 05-11-07-CTA]

ADDITIONAL AMENDMENTS TO THE 2005 REVISED RULES OF THE COURT OF TAX APPEALS, AS AMENDED AND INTERNAL RULES OF THE COURT OF TAX APPEALS

R E S O L U T I O N

Acting on the Letters dated November 12, 2008 and November 14, 2008 of Presiding Justice Ernesto D. Acosta of the Court of Tax Appeals submitting for this Court's consideration and approval the "Proposed Additional Amendments to the 2005 Revised Rules of the Court of Tax Appeals, as amended", and the "Internal Rules of the Court of Tax Appeals", respectively, the Court Resolved to APPROVE the same. CAIaDT

This Resolution shall take effect on March 20, 2009 following its publication in two (2) newspapers of general circulation in the Philippines.

February 10, 2009.

(SGD.) REYNATO S. PUNOChief Justice

(SGD.) LEONARDO A. QUISUMBINGAssociate Justice

(SGD.) CONSUELO YNARES-SANTIAGOAssociate Justice

(SGD.) ANTONIO T. CARPIOAssociate Justice

on official leave

MA. ALICIA M. AUSTRIA-MARTINEZAssociate Justice

(SGD.) RENATO C. CORONAAssociate Justice

(SGD.) CONCHITA CARPIO-MORALESAssociate Justice

(SGD.) ADOLFO S. AZCUNAAssociate Justice

on official leave

DANTE O. TINGAAssociate Justice

(SGD.) MINITA V. CHICO-NAZARIOAssociate Justice

(SGD.) PRESBITERO J. VELASCO, JR.Associate Justice

(SGD.) ANTONIO EDUARDO B. NACHURAAssociate Justice

(SGD.) TERESITA J. LEONARDO-DE CASTROAssociate Justice

(SGD.) ARTURO D. BRIONAssociate Justice

(SGD.) DIOSDADO M. PERALTAAssociate Justice

ADDITIONAL AMENDMENTS TO THE 2005 REVISED RULES OF THE COURT OF TAX APPEALS, AS AMENDED

1.  Section 6a of Rule 2 is amended to read:

RULE 2

The Court, its Organization and Functions

xxx xxx xxx

SECTION 6. Disqualification of Justices. —

(a)  Mandatory. — No justice or other officer or employee of the Court shall intervene, directly or indirectly, in the management or control of any private enterprise which in any way may be affected by the functions of the Court. Justices of the Court shall be disqualified from sitting in any case on the same grounds provided under the first paragraph, Section 1, Rule 137 of the Rules of Court: Provided, that no member shall be the ponente of an en banc decision/resolution on a motion to reconsider a decision/resolution written by said member in a division. However, such member may voluntarily inhibit or decide to take no part in the deliberation in the en banc level. No person who has once served in the Court either as presiding justice or as associate justice shall be qualified to practice as counsel before the Court for a period of one year from that person's retirement or resignation as such.

2.  Sections 1 and 5a of Rule 11 are amended to read:

RULE 11

Pre-Trial

SECTION 1.  Applicability. — The rule on pre-trial under Rules 18 and 118 of the Rules of Court, as amplified in A.M. No. 03-1-09-SC dated July 13, 2004 (Re: Rule on Guidelines to be Observed by Trial Court Judges and Clerks of Court in the Conduct of Pre-trial and Use of Deposition-Discovery Measures), shall apply to all cases falling within the original jurisdiction of the court, except that the parties may not be allowed to compromise the criminal liability.

xxx xxx xxx

SECTION 5.  Procedure in Civil Cases. — In civil cases, the parties shall submit, at least three days before the pre-trial, their respective pre-trial briefs containing the following:

(a)  A statement of their willingness to compromise the civil liability indicating its desired terms, including referral to mediation, arbitration or other mode of alternative dispute resolution;

xxx xxx xxx

INTERNAL RULES OF THE COURT OF TAX APPEALS

PURSUANT to the provisions of existing laws, rules and regulations, the Court of Tax Appeals hereby adopts and promulgates the following INTERNAL RULES OF THE COURT OF TAX APPEALS.

RULE I

Title and Coverage

SECTION 1.  Title of these Rules. — These Rules shall be known and cited as the Internal Rules of the Court of Tax Appeals. ATcaEH

SECTION 2.  Coverage. — These Rules shall apply to and govern the internal operating procedures of the Court of Tax Appeals.

RULE II

The Court and its Officials

SECTION 1.  Composition of the Court. — The Court of Tax Appeals is composed of a Presiding Justice and eight Associate Justices. It shall sit En Banc or in three Divisions of three Justices each, including the Presiding Justice.

SECTION 2.  Vacancies Due to Absence or Temporary Incapacity. —

(a)  In the position of the Presiding Justice. — In the absence or temporary incapacity of the Presiding Justice to exercise the powers and functions of the office, the next most senior Associate Justice shall act as the Presiding Justice, until the Presiding Justice returns and reassumes the office, or the incapacity is removed. The Presiding Justice shall define the matters which can and cannot be acted upon by the acting Presiding Justice.

(b)  In the position of the Division Chairperson. — In the absence or temporary incapacity of a Chairperson of a Division, the senior member of the Division shall act as Chairperson; in the absence or temporary incapacity of both the Chairperson and senior member of a Division, the junior member of said Division shall act as Chairperson, notwithstanding the seniority of the special members designated to complete the membership of said Division. The special members constituting the Division shall be designated by the Presiding Justice on a rotation basis, as much as possible, if conditions permit. The senior member or junior member, as the case may be, shall act as Chairperson until the regular Chairperson returns and reassumes the office or the incapacity is removed. CHDaAE

(c)  In the position of member of a Division. — In the absence or temporary incapacity of a member of a Division, the Presiding Justice may designate a member from another Division to sit as special member of the Division until the absent member returns and reassumes the office, or the incapacity is removed.

(d)  Authority of an acting Chairperson and special member. — The acting Chairperson or special member of a Division so designated pursuant to paragraphs (b) and (c) above shall exercise the authority and functions of a Chairperson or member of said Division, as the case may be, in the trial or resolution of cases assigned thereto: Provided, that the special member can only act on cases raffled for completion of records. The writing of the report for cases raffled for study and report remains with the regular member who is absent or temporarily incapacitated, subject to the provision of Section 3 (c), Rule V of these Rules.

(e)  Definition of Temporary Incapacity. — Temporary incapacity when used in this section shall refer to the inability of the members of the Court to perform or fulfill their duties and obligations on account of any cause or circumstances but without resulting in a permanent cessation from office.

SECTION 3. Filling Up of Permanent Vacancy. —

(a)  In the position of Presiding Justice. — In case of a permanent vacancy in the position of Presiding Justice, the next most senior Justice of the Court shall exercise the authority and functions of the Presiding Justice, until the appointment of a new Presiding Justice.

(b)  In the position of Division Chairperson. — In case of a permanent vacancy in the position of Chairperson of the Second Division, the Chairperson of the Third Division shall occupy the vacancy.

In case of a permanent vacancy in the position of Chairperson of the Third Division, the most senior Associate Justice in the Court who is not yet a Chairperson shall become Chairperson thereof. CHIScD

(c)  Ranking within a Division does not affect seniority in the Court. — The ranking of the Associate Justices within each Division does not affect the seniority in the Court which is based on the order of their respective appointments.

SECTION 4.  Court Officials and Their Duties. —

(a)  Clerk of Court (Executive Clerk of Court IV). — The Clerk of Court is the administrative officer of the Court who is accountable thereto and shall be under the direct supervision of the Presiding Justice.

The Clerk of Court's adjudicative support functions are to:

(1)  Supervise the filing of and monitor pleadings, motions and papers received by the receiving section of the Judicial Records Division;

(2)  Examine the records of cases to be acted upon by the Court en banc, such as, but not limited to, the payment of docket and other legal fees, filing of briefs, memoranda and other papers within the allowable periods;

(3)  Immediately report to the Justice assigned the failure of a party to comply with the resolution or order of the Court en banc within the prescribed period;

(4)  Prepare the agenda of motions and other incidents for action by the Court en banc;

(5)  Attend the hearings of the Court en banc;

(6)  Supervise the stenographers in recording the proceedings and preparing the minutes thereof;

(7)  Issue notices of decisions, resolutions and hearings, summonses, subpoenae, writs and other processes under the authority of the Court en banc;

(8)  Receive the decisions and resolutions of the Court en banc for promulgation; AaCTID

(9)  Transmit the original and two copies of the decision or final resolution to the Assistant Clerk of Court within twenty-four hours from promulgation;

(10)  Make entries of judgment;

(11)  Update and maintain the records of cases of the Court in an orderly manner;

(12)  Keep tract of the status and progress of cases assigned to the Court en banc;

(13)  Answer queries from litigants, counsel and interested parties pertaining to the status of cases pending in the Court; and

(14)  Perform such other adjudicatory support functions as may be assigned by the Presiding Justice and by the Supreme Court.

The Clerk of Court's administrative functions are to:

(1)  Take charge of the administrative supervision of the Court and exercise general supervision over subordinate officials and employees unless the Presiding Justice takes direct supervision over Divisions or units as the Presiding Justice may deem proper. Coterminous staff shall be under the direct supervision of the Justice to whom they are assigned;

 

(2)  Disseminate information concerning Court activities of public interest and answer questions concerning the Court and official acts of the Justices based on Court records;

(3)  Assist the Presiding Justice in the formulation of programs and policies for consideration of the Court en banc;

(4)  Direct and supervise the staff of the Court en banc; and

(5)  Perform such other administrative duties as may be assigned by the Presiding Justice and by the Supreme Court. DaECST

(b)  Assistant Clerk of Court (Executive Clerk of Court III). — The Assistant Clerk of Court shall assist the Clerk of Court and perform such other duties and functions as may be assigned by the Court, the Presiding Justice, the Clerk of Court or by the Supreme Court.

The Assistant Clerk of Court shall cause to be published in the Official Gazette and other official publications decisions and final resolutions of the Court. The said official shall prepare and publish with each reported decision and final resolution a concise synopsis of the facts necessary for a clear understanding of the case, the names of counsel, the material and controverted points involved, the authorities cited therein and, with the approval of the ponente, a syllabus, which shall be confined to points of law.

(c)  Division Clerk of Court. — Each Division shall be assisted by a staff composed of one Division Clerk of Court (Executive Clerk of Court III), one Assistant Division Clerk of Court and such other personnel as the exigencies of the service may require. The Division Clerk of Court shall be under the direct control of the Chairperson of the Division and shall perform in the Division the same adjudicatory support functions as are performed by the Clerk of Court in the Court en banc without prejudice to such other functions that may be assigned by the Supreme Court.

(d)  Chief of Office-Legal Services. — The Chief of Office-Legal Services shall be the head of the legal services of the Court, accountable thereto and shall be under the direct control of the Presiding Justice. The said official has the primary responsibility to oversee the research and study of significant, complex or diverse parts of law and interpretation of legal opinions, and performs such other functions as enumerated in the job description and as may be assigned by the Presiding Justice.

(e)  Chief of Office-Administration and Finance. — The Chief of Office-Administration and Finance shall be under the direct control of the Presiding Justice and accountable to the Court. The said official shall assist the Presiding Justice in the formulation of administrative and financial programs and policies for consideration of the Court, and perform such other duties and functions as may be assigned by the Court or by the Presiding Justice.

(f)  Assistant Chief of Office-Administration and Finance. — The Assistant Chief of Office-Administration and Finance shall assist the chief of office and perform such other duties and functions as may be assigned by the Court, the Presiding Justice or the Chief of Office. ScaAET

Nothing in this rule shall be interpreted as to deprive the officials concerned of their functions and duties enumerated in their job descriptions.

SECTION 5.  Standing Committees. — There shall be created standing committees, each of which shall be composed of a Chairperson, who shall be a member of the Court, and at least two members, who are Court members or officials; appointed by the Presiding Justice with the concurrence of the Court en banc for a term of two years. The standing committees to assist the Court on various matters are the following:

(a)  Committee on Ethics and Special Concerns. — On matters involving the ethics and discipline of the officials and employees of the Court, the committee's task includes the following:

(1)  Identify and address problem areas in the performance of duties of the Court to ensure honest, effective, efficient and speedy administration of justice;

(2)  Prepare and submit to the Presiding Justice recommendations and suggestions to solve the problems identified in the preceding paragraph;

(3)  Review and submit comments and recommendations on reports of investigating officers on the administrative complaints against officials and employees of the Court;

(4)  Formulate and recommend policies and administrative procedures on the discipline of Court personnel; and

(5)  Perform other tasks or duties as may be assigned to it by the Court or the Presiding Justice;

(b)  Committee on Budget and Finance. — On matters involving the budgetary and financial requirements of the Court, the committee's task includes the following: IDEHCa

(1)  Preparation of annual budget;

(2)  Allotment of funds;

(3)  Accounting;

(4)  All financial transactions; and

(5)  Perform other tasks or duties as may be assigned to it by the Court or the Presiding Justice;

(c)  Committee on Records Management and Information Service. — On matters involving the information services system of the Court, the committee's task includes the following:

(1) Management of records;

(2)  Information;

(3)  Statistical data;

(4)  Computerization; and

(5)  Perform other tasks or duties as may be assigned to it by the Court or the Presiding Justice;

(d)  Committee on Employees Welfare and Benefits. — On matters involving the welfare and benefits of justices, officials and employees of the Court, the committee's task includes the following:

(1)  Creation and maintenance of medical and dental services;

(2)  Establishment and operation of health and welfare plan;

(3)  Establishment and supervision of canteen;

(4)  Acquisition and maintenance of shuttle buses, cultural and sports facilities and other equipment and facilities; and

(5)  Perform other tasks or duties as may be assigned to it by the Court or the Presiding Justice;

(e)  Committee on Legal and Technical Services. — On matters involving the operations of the Office of the Legal and Technical Services and Court Library, the committee's task includes the following:

(1) Publication of decisions, final resolutions and circulars of the Court;

(2)  Research on legal issues;

(3)  Acquisition of new books and research tools; and

(4)  Other related matters referred to it by the Court or by the Presiding Justice; and cHSIDa

(f)  Committee on Building, Grounds, Security and Safety. — On matters involving the safety and security of the buildings and grounds of the Court, the committee's task includes the following:

(1)  Construction, repairs, improvements and maintenance of buildings and grounds;

(2)  Installation of safety and necessary devices;

(3)  Instruction on earthquake, fire, typhoon and other evacuation drills;

(4)  Formulation of security policies;

(5)  Implementation of safety measures; and

(6) Perform other tasks or duties as may be assigned to it by the Court or the Presiding Justice.

Notwithstanding the foregoing, the Presiding Justice may create ad hoc committees for specific projects or undertakings with notice to the Court en banc. The ad hoc committees shall exist until the termination or accomplishment of the specific projects or undertakings for which they were created.

The Presiding Justice, with the concurrence of the Court en banc, may also modify the functions and responsibilities of the standing committees as the need therefore arises.

The various standing and ad hoc committees shall submit their recommendations to the Presiding Justice for appropriate actions.

SECTION 6.  Reorganization of Divisions. — The Presiding Justice shall make the assignment of Justices to the Divisions in accordance with the order of seniority. Reorganization of Divisions shall be effected whenever a permanent vacancy occurs in the chairpersonship of a Division.

SECTION 7.  Appointment and Resignation of Court Officials and Other Employees. — (a) Appointments of the Clerk of Court, Assistant Clerk of Court, Division Clerks of Court, Assistant Division Clerks of Court, Chief of Office-Legal Services, Chief of Office-Administration and Finance, and Assistant Chief of Office-Administration and Finance shall be recommended by the Presiding Justice to the Supreme Court from a list of at least two nominees for every vacancy prepared by the Court en banc, which shall sit as a Personnel Selection Board for the above positions, in accordance with Civil Service laws, rules and regulations. TEIHDa

(b)  Appointments of all other personnel to the first and second-level positions shall be recommended by the Presiding Justice to the Supreme Court from a list of nominees submitted by the Personnel Selection Board for first and second level positions in accordance with Civil Service laws, rules and regulations.

(c)  All resignations and termination of services of officials and employees shall be acted upon by the Presiding Justice.

RULE III

Rule on Precedence, Votation and Protocol

SECTION 1.  Rule on Precedence. — The Presiding Justice enjoys precedence over other members of the Court in all official functions. The Associate Justices shall have precedence according to the order of appointments as officially transmitted to the Supreme Court. Should the appointments be transmitted on the same date, the appointment with a lower bar code shall have precedence unless the President indicates otherwise in the official transmittal letter of the appointments to the Supreme Court.

SECTION 2.  When Rule of Precedence is Applicable. — The rule on precedence shall apply:

(a)  In the seating arrangement of the justices in all official functions;

(b)  In the choice of support personnel and other employees; and

(c) In the choice of office space, facilities, equipment, transportation and cottages.

SECTION 3.  When Rule of Precedence not Applicable. — Precedence in rank or seniority shall not be observed in social and other non-official functions nor be used to justify preference in the assignment of cases, amount of compensation, allowances or other form of remuneration, except in the case of the Presiding Justice and the Chairpersons of the Divisions. SCIcTD

 

SECTION 4.  Conduct of Hearings in the Court En Banc and Division Level. — The Presiding Justice controls the proceedings during the hearings in the Court en banc and the Chairperson, the hearings in the Division. They shall rule on all motions and objections interposed therein, and, if it will substantially affect the rights of the parties, in consultation with the members. They may, however, yield the conduct of the proceedings to any member who shall exercise the powers of the Presiding Justice or the Chairperson.

SECTION 5.  Manner of Voting in the Court En Banc and Division Sessions. — The most junior member shall first cast his vote followed by the next member in seniority until the Presiding Justice or the Chairperson casts his vote.

SECTION 6.  Ceremonial Protocol. — During En Banc or Division sessions, the Presiding Justice or Chairperson enters first and exits first, in both cases, followed by the members according to seniority.

RULE IV

Procedure in Receiving and Assignment of Cases

SECTION 1.  Manner of Filing; Duty of Personnel, Judicial Records Division. — (a) Pleadings, motions and other papers shall be filed with the clerk of the receiving section of the Judicial Records Division.

(b)  Upon receipt of the pleadings, motions, or other papers filed by personal delivery, the receiving clerk shall forthwith legibly stamp on the first page the exact date and hour of such receipt and shall duly sign it.

(c)  If the filing is by registered mail, the receiving clerk shall legibly stamp or indicate on the first page of the pleading, motion or other paper, the date of receipt by the Court, the fact that the same was received by registered mail and the date of posting, and shall duly sign it. The corresponding envelope or the portion showing the date of posting and registry stamp shall be attached to the docket. aITECA

(d)  The corresponding fee shall be computed by the Chief or Assistant Chief of the Judicial Records Division and, in their absence, such other official who may be designated by the Clerk of Court.

(e)  Should there be any deficiency in the docket or filing fee, the Clerk of Court shall notify the party to pay the fees in full and, if unpaid within three days from receipt of notice, the case shall be dismissed in a Resolution of the Division or Court en banc, as the case may be.

SECTION 2.  Procedure in the Disposition of Pleadings, Motions and Other Papers. — All pleadings, motions and other papers filed with the receiving section of the Judicial Records Division shall be immediately entered in the docket book and attached to the rollo of the case, paged consecutively and then forwarded to the Division Clerk of Court concerned or to the Clerk of Court in case it pertains to en banc matters, within forty-eight hours from receipt of the pleadings, motions and other papers filed.

SECTION 3.  Consolidation of Cases. — When related cases are assigned to different Justices, they may be consolidated and assigned to one Justice:

(a)  Consolidation of cases may be allowed at the instance of a party with notice to the other party or at the instance of the Justice to whom the case is assigned:

(1)  Division Level — The consolidation shall be with the conformity of the Division to which the case is assigned, the Justice who shall be assigned to the consolidated cases and the Division to which the latter belongs; and

(2)  En Banc Level — The consolidation shall be with the conformity of the Justices present requiring only a simple majority, and the Justice who shall be assigned with the consolidated cases; aCTADI

(b)  The consolidated cases shall pertain to the Justice to whom the case with the lowest docket number is assigned unless for good cause shown in writing, the consolidated cases are assigned to another Justice;

(c)  A corresponding Resolution shall be prepared by the Clerk of Court of the en banc or the Division level, as the case may be, and signed by the Justices concerned. The Resolution shall state the ground/s and reason/s for the allowance or disallowance of the consolidation; and

(d)  Notice of the consolidation and replacement shall be given to the Raffle Committee and the Judicial Records Division.

SECTION 4.  Replacement of Cases. — When cases assigned to different Justices are consolidated, the Justice to whom the consolidated cases are assigned may transfer to the Justice from whom the consolidated cases were taken, a case of the former in exchange for the re-assigned case, which as much as possible should be of similar nature and status as the one replaced. The exchange of cases shall be covered by a transmittal letter duly approved by the Chairpersons of the Divisions or the Presiding Justice, as the case may be.

RULE V

Raffle and Distribution of Cases

SECTION 1.  Composition of Raffle Committee. — There is hereby constituted a Raffle Committee composed of three Justices of the Court appointed by the Presiding Justice for a term of six months, on a rotation basis for similar terms. The Presiding Justice shall designate the chair of the Raffle Committee from among its members. The Raffle Committee shall be composed of staff designated by the Presiding Justice from the Offices of the Clerk of Court.

The Raffle Committee shall prepare implementing rules for the conduct of the raffle, including electronic raffle, subject to the approval of the Court en banc. Minutes of the raffle shall be taken by a staff of the Raffle Committee, attested by the head of said staff and approved by the members of the committee. An agenda of cases scheduled for raffle shall be prepared by the Clerk of Court in the en banc level and by the Chief of Records in the Division level prior to the scheduled raffle, which agenda shall be forwarded to the head of the staff concerned, copy furnished the Chairperson. Raffle of cases shall be conducted by the Raffle Committee with all its members present and in attendance in person. In the event that members of the Raffle Committee are absent or not available, the Raffle Committee shall be in recess and the staff shall report the matter to the Presiding Justice who shall thereupon designate temporary replacements for the day. SECcAI

SECTION 2.  Raffle of Cases. — Cases shall be assigned to individual Justices by raffle, whether for completion of records or for study and report, subject to the rules prescribed hereunder.

SECTION 3.  Raffle of Cases for Assignment to a Justice of the Court En Banc or in Division. — (a) Appealed cases for completion of records and for study and report shall be raffled to individual Justices:

(1)  Records are deemed completed upon the filing of the required briefs or memoranda or the expiration of the period for its filing and resolution of all pending incidents. Thereupon, the Clerk of Court or Division Clerk of Court concerned shall report to the Justice assigned that the records of the case are completed and considered submitted for decision. The Justice shall refer the case to the Court en banc or in Division and, thereafter, transfer the case to the Raffle Committee for assignment to a Justice for study and report; and

(2)   After such raffle for study and report, all incidents shall be referred to the Justice assigned, except where there are missing transcripts of stenographic notes or other parts of the records, in which event, the case shall be returned to the Justice assigned for the completion of records;

(b)   Petitions for Review under Rules 42, 43 and 71 of the Rules of Court shall be raffled to a Justice for completion, study and report;

(c)   When a Justice to whom a case is raffled for study and report is legally disqualified or voluntarily inhibits himself, is suspended, or is on leave of absence for at least three months, the case shall be re-raffled to another Justice who participated in the deliberation thereof in the Division level, and court-wide in the en banc level, with right of replacement of another case of similar nature and status. In case one of the two remaining members of the Division dissents, another consultation/deliberation of the case shall be conducted for the conclusion of the Court. The Presiding Justice or a member of the Court acting in behalf of the latter shall designate a member of another Division to sit as a special member to participate in the consultation/deliberation of the case. Thereafter, the case shall be assigned to the regular members of the Division, whose opinion constitutes the majority, for the writing of the Decision or Resolution; ASTIED

(d)  Raffle of cases for completion of records under paragraph (a) above shall be open to the public and conducted in chronological order every Tuesday for Division and Friday for en banc cases, both at one o'clock in the afternoon, at the session hall of the Court. Raffle of cases for study and report under paragraph (a) (1) (2) or the reraffle thereof under paragraph (c) shall be confidential. Such raffle shall be conducted only with the personal attendance and presence of all members of the Raffle Committee on the same schedule.

Petitions under paragraphs (b) and (c) shall be raffled to a Justice and shall be undisclosed to the parties to the case and the public;

(e)  No special raffle shall be conducted except for urgent necessity therefor as determined and authorized in writing by the Presiding Justice, or, in the absence or unavailability of the latter, the most senior Justice present. The special raffle shall be confidential and shall be conducted at the session hall of the Court, excluding the public and all unauthorized parties, by the Raffle Committee during office hours;

(f)   To ensure the proper distribution of cases assigned to the Justices, the Raffle Committee staff shall prepare a separate list of cases under the following categories:

(1)   Original and appealed civil cases;

(2)   Original and appealed criminal cases; and

(3)   Original and appealed criminal cases involving detention prisoners;

(g)   The Raffle Committee staff shall furnish the Justices with the result of the raffle immediately but in no case later than the following working day. The result of the raffle that cannot be disclosed to the parties or the public shall be held in strictest confidence by everyone with access thereto;

(h)   Only civil and criminal cases not involving detention prisoners shall be assigned by raffle to the Presiding Justice in the ratio of one case to the Presiding Justice for every three cases assigned to the other justices en banc or in Division; TIAEac

(i)  A Justice with an approved leave of absence exceeding thirty days shall be exempt from the raffle of cases for the period covered thereby. The said Justice shall furnish the Raffle Committee with a copy of his approved leave of absence at least a day before its commencement.

In case of unavoidable circumstances, a written notice of the absence from the Justice or an authorized member of his staff must be served on the Raffle Committee not later than nine thirty o'clock in the morning of the day that the Justice cannot report to work in view of the more than thirty day-leave of absence. Within two working days from the written notice, a copy of the formal leave of absence of said Justice, duly approved by the Presiding Justice, shall be filed with the Raffle Committee staff.

The Raffle Committee staff shall report to the Presiding Justice the failure of a Justice to file a formal leave of absence. The Presiding Justice may direct the Raffle Committee to include said Justice in the succeeding raffle of cases for the raffle of such number and nature of cases which would have been assigned were it not for the aforesaid notice; and

(j)  A Justice shall be excluded from raffle of cases three months before retirement, promotion or cessation from office.

SECTION 4.  Disposition of Pending Cases When a Justice Ceases to be a Member of the Court. — (a) When a Justice retires, is promoted or otherwise ceases to be a member of the Court, the Justice concerned shall submit within thirty days therefrom to the Presiding Justice a complete inventory of cases assigned to the former, copy furnished the Clerk of Court. The judicial records of said cases shall be forwarded to the Judicial Records Division.

(b)   Cases raffled for study and report which are left behind by a Justice who retires, is promoted or otherwise ceases to be a member of the Court, shall be reraffled among the sitting Justices who participated in the deliberation thereof subject to their preferential right to unload to the newly appointed Justice, if any, another case of such nature to be determined by the Presiding Justice or the Chairperson of the Division, as the case may be.

SECTION 5.  Distribution of Cases Upon the Appointment of a New Justice. — Upon the appointment and assumption to office of a new Justice, an initial caseload equal to the average caseload of an incumbent Justice as shown in the latest report of the Clerk of Court shall be assigned to the new Justice. The initial caseload shall first be taken from cases assigned for completion of records left behind by a Justice who retired, is promoted or otherwise ceased to be a member of the Court. Thereafter, the caseload shall be taken from those unloaded by the incumbent Justices, then from such other cases of such number as may be necessary to fill the initial caseload, their nature and status to be determined by the Presiding Justice or Chairperson of the Division: Provided, however, that the Presiding Justice shall have the discretion to make adjustments as may be necessary in the exigencies of the service.

SECTION 6.  Action by the Presiding Justice. — When a petition involves an urgent matter, such as application for suspension of collection or temporary restraining order, and there is no way of convening the Raffle Committee or calling its members, the Presiding Justice may conduct the raffle alone on the same day or immediately on the next working day. HCITcA

RULE VI

Issuance of Processes

SECTION 1.  Writs and Processes Issued by the Court. — Issuance of writs and processes of the Court, such as arrest or search warrants provided by law or the Rules of Court shall be determined by the Court en banc or in Division and released under the signature of the Presiding Justice or the Chairperson of the Division, or, in their absence, the senior member in the Court or Division. However, where there is an urgent necessity for the issuance thereof before a case is raffled to a ponente, the writ or process shall be issued under the authority and signature of the Presiding Justice, subject to ratification or modification of the Court. In the absence of the Presiding Justice, the same shall be issued by the most senior Associate Justice of the Court in attendance.

SECTION 2.  Writs and Processes Issued by Clerks of Courts. — All other writs and processes shall be issued by the Clerk of Court within the scope of their functions or upon order of the Presiding Justice, or the Division Clerk of Court within the scope of their functions or upon order of the Chairperson of the Division, under the seal of the Court. HCITcA

RULE VII

Motions

SECTION 1.  Motion Day. — Except for motions which may be acted upon ex parte, all motions shall be scheduled for hearings on a Friday or, if that day is a non-working holiday, on the next working day. The Presiding Justice or the Chairperson of the Division may, however, schedule the hearing on another day with proper notices to all parties, as the need therefor arises.

Motions requiring immediate action may be acted upon on shorter notice.

In appealed cases, Section 3, Rule 49 of the Rules of Court on motions shall apply.

SECTION 2.  Resolution on Interlocutory or Incidental Matters. — Rulings on all written motions on interlocutory or incidental matters submitted to the Court en banc or in Division for resolution shall be reached in consultation among and by majority vote of the Justices participating in the consideration thereof: Provided, however, that rulings on oral motions or objections made in the course of the trial or hearing shall be made by the Presiding Justice or by the Chairperson of the Division: Provided, further, that oral motions or objections on substantial but interlocutory or incidental matters may be ordered reduced into writing and shall be likewise resolved by the majority vote of the Justices of the Court en banc or in Division.

A demurrer to evidence shall be resolved or decided within ninety days from its submission.

SECTION 3.  The Justices Who Shall Act on Motions. — (a) A motion for reconsideration of a decision or resolution shall be acted upon by the ponente and other members of the Division, whether regular or acting, who participated in the rendition of the decision or resolution sought to be reconsidered, irrespective of whether such members are already in other Divisions at the time the motion for reconsideration is filed or acted upon. TESICD

(b)  If the ponente is no longer a member of the Court or has inhibited from acting on the motion, the said ponente shall be replaced by another Justice who shall be chosen by raffle from among the remaining members of the Division, whether regular or acting, who participated in the deliberation of the decision or resolution.

If only one member of the Division, whether regular or acting, who participated in the rendition of the decision or resolution remains, the motion shall be sent to the said member and shall act thereon with the participation of the other members of the Division to where the said Justice currently belongs.

(c)  If the ponente and all the members of the Division, whether regular or acting, who rendered the decision or resolution are no longer members of the Court, the case shall be raffled to any member of the Court and the motion shall be acted upon by the said member with the participation of other members of the Division, assigned with the motion.

RULE VIII

Process of Adjudication

SECTION 1.  Case Assigned to a Justice for Study and Report. — Every Division case, whether appealed or original, assigned to a Justice for study and report shall be retained by him even if he is transferred to another Division. The Justice, though transferred, shall write the report with the other members of the Division to which the case was originally submitted for decision. Their Division shall be called Special (No.) Division.

SECTION 2.  Study, Report and Deliberation on the Case. — The Justice to whom the case is assigned for study and report shall submit a written report thereon with a draft ponencia to the other members of the Court en banc or in Division for consultation. The Presiding Justice or Chairperson of the Division shall include the case in the agenda for a meeting of the Court en banc or in Division for its deliberation. After such deliberation, if the other members agree with the report, the ponente shall finalize the decision for signature of the concurring justices and immediate promulgation. A justice may file a separate concurring or dissenting opinion within twenty days from the date of the voting on the case. Minutes of the meeting shall be kept.

SECTION 3.  Resolutions. — Any disposition other than on the merits shall be embodied in a Resolution. Any action modifying or reversing a Decision of the Court en banc or in Division shall be denominated as "Amended Decision". TCDHIc

SECTION 4.  Orders. — Any grant of interlocutory order, motion to postpone and other motions, which will not necessarily affect the substantive rights of any party, may be signed in an Order form by the ponente concerned.

SECTION 5.  Promulgation of Decisions and Resolutions. — Promulgation of decisions and resolutions shall be the direct responsibility of the En Banc Clerk of Court or the Division Clerk of Court in civil cases only. As regards criminal cases, Section 6, Rule 120 of the Rules of Court shall apply.

RULE IX

Miscellaneous Provisions

SECTION 1.  Erroneous Transmittal of Records. — If it clearly appears from the notice of appeal that the appellant had directed the appeal to another court, but the lower court erroneously transmitted the records of the case to the Court of Tax Appeals, the receiving clerk of the Judicial Records Division shall refer the case to the Clerk of Court for proper disposition. THaCAI

SECTION 2.  Case Received Without Docket and Other Legal Fees, Including Deposit for Costs. — When an original petition is received by mail without payment of docket and other lawful fees, including deposit for costs, the receiving clerk of the Judicial Records Division shall assign to it an undocketed special case number (UDK-SP) and submit said case to the Raffle Committee for raffle.

SECTION 3.  Cases Referred by the Supreme Court. — Cases filed and docketed originally in the Supreme Court but subsequently referred to the Court of Tax Appeals shall be entered by the latter in the docket book and given the corresponding docket number.

SECTION 4.  Docket and Other Lawful Fees, Including Deposit for Costs, for Multiple Appellants. — If two or more parties in a case file separate notice of appeal, each shall pay the full amount of the docket and other lawful fees, including deposit for costs.

SECTION 5.  Docket Fees and Other Lawful Fees, Including Deposit for Costs, and Docket Number for Consolidated Cases. — (a) In an appeal from the regional trial court involving two or more cases, which were tried and decided jointly, only one docket and other lawful fees, including deposit for costs, shall be paid by the appellants in the Court of Tax Appeals, except when separate notices of appeal were filed by them. The multiple appeals shall be assigned as many docket case numbers as there are cases.

(b)   In the same manner, in an original petition for review involving two or more consolidated cases, only one docket and other lawful fees, including deposit for costs, shall be paid by the petitioners and assigned as many docket case numbers as there are cases.

SECTION 6.  Payment of Docket and Other Lawful Fees, Including Deposit for Costs. — Payment of docket and other lawful fees, including deposit for costs, may be made in cash, certified checks, manager's check or cashier's check of a reputable domestic bank payable to the Court. Personal checks, in the Court's discretion, may be accepted: Provided, that if the amount exceeds P50,000.00, it shall be paid in manager's checks. The OCA Circular No. 88-2007, Re: Guidelines in the Implementation of Section 1 of Rule 141 of the Rules of Court, as amended, shall govern the manner of payment of docket and other legal fees. aTADcH

SECTION 7.  Report on Late Payment. — Payment of docket and other lawful fees, including deposit for costs, made after the elevation of the original records shall be reported to the Court for appropriate action.

SECTION 8.  Non-Refund of Docket Fees. — The docket and other lawful fees, including deposit for costs, once paid, shall be non-refundable, except when erroneously made.

SECTION 9.  Color Code of Rollos. — To facilitate the identification of cases, the covers of rollos shall have the following colors:

(a)   Cream for original civil cases;

(b)   Orange for original criminal cases;

(c)   Green for appealed civil cases;

(d)  Red for appealed criminal cases;

(e)  Blue for original collection cases; and

(f)  Purple for en banc cases.

SECTION 10.  Retained Authority of the Presiding Justice. — Unless otherwise provided for in existing rules, the Presiding Justice or anyone acting for the Presiding Justice is authorized to act on any matter not covered by these Rules. Such action shall, however, be reported to the Court en banc.

SECTION 11.  Repealing Clause. — Upon effectivity of these Rules, all resolutions, orders, memoranda and circulars of this Court which are inconsistent therewith are hereby repealed or modified accordingly.

SECTION 12.  Effectivity Clause. — These Rules shall take effect on March 20, 2009 following its publication in two (2) newspapers of general circulation in the Philippines. TCASIH