Amending En Banc Resolution No. 01-2013
En Banc Resolution No. 002-13 amends previous guidelines for the implementation of the "Efficient Use of Paper Rule" (EUPR) in the Court of Tax Appeals (CTA). It mandates that all pleadings and documents be formatted in single space with specific font and margin requirements, and filed on legal-sized white bond paper. The resolution outlines the required number of copies for submissions and details the procedure for serving annexes to the opposing party. Additionally, it establishes a priority order for distributing pleadings with annexes among justices, while revoking any inconsistent provisions from prior resolutions. These guidelines take effect immediately to ensure uniformity and clarity in court documentation.
February 5, 2013
EN BANC RESOLUTION NO. 002-13
(AMENDING EN BANC RESOLUTION NO. 01-2013)
For purposes of clarity and uniformity in the implementation of A.M. No. 11-9-4-SC otherwise known as the "Efficient Use of Paper Rule" (EUPR), the following guidelines shall be strictly observed, as unanimously agreed upon during the en banc sessions held on January 08, 2013 and February 05, 2013, to wit: AEDISC
1. All pleadings, motions and similar papers that need to be filed with the Court of Tax Appeals (CTA) —
a.) Shall be written in single space with a one-and-a-half space between paragraphs;
b.) Shall use an easily readable font style of the party's choice of 14-size font; and
c.) Shall be written on a legal size of white bond paper, that is, on a 13-inch by 8.5-inch white bond paper.
2. All decisions, resolutions, and orders issued by the CTA shall comply with the above-mentioned requirements. Similarly covered are the reports submitted to the Court and the transcripts of stenographic notes (TSN).
3. On all CTA-bound papers, the parties shall maintain a left hand margin of 1.5 inches from the edge; an upper margin of 1.2 inches from the edge; a right hand margin of 1.0 inch from the edge; and a lower margin of 1.0 inch from the edge. Every page must be consecutively numbered.
4. The number of court-bound papers that a party is required to file with the CTA shall comply with the provisions of Section 5, paragraph (c) of the EUPR, to wit:
"Sec. 5. Copies to be Filed. — Unless otherwise directed by the court, the number of court-bound papers that a party is required or desires to file shall be . . .:
c) In the Court of Tax Appeals, one original (properly marked) and two copies with annexes. On appeal to the En Banc, one original (properly marked) and eight copies with annexes. . . ."
5. Relative to annexes served on adverse party, Section 6 of the EUPR provides that:
"A party required by the rules to serve a copy of his court-bound paper on the adverse party need not enclose copies of those annexes that based on the record of the court such party already has in his possession. In the event a party requests a set of the annexes actually filed with the court, the party who filed the paper shall comply with the request within five days from receipt."
6. Pleadings with annexes shall be distributed in the following order of priority: DTaAHS
a.) the ponente of the case in the Division or en banc;
b.) members of the Division whose decision or resolution is being assailed/reviewed; and
c.) the remaining copies, based on seniority.
7. All provisions in previous resolutions inconsistent with the SC Memorandum shall be deemed revoked, while the remaining provisions that are not inconsistent shall remain valid.
Effective immediately.
(SGD.) JUANITO C. CASTAÑEDA, JR.Acting Presiding JusticeCourt of Tax Appeals
(SGD.) LOVELL R. BAUTISTAAssociate JusticeCourt of Tax Appeals
(SGD.) ERLINDA P. UYAssociate JusticeCourt of Tax Appeals
(SGD.) CAESAR A. CASANOVAAssociate JusticeCourt of Tax Appeals
(SGD.) ESPERANZA R. FABON-VICTORINOAssociate JusticeCourt of Tax Appeals
(SGD.) CIELITO N. MINDARO-GRULLAAssociate JusticeCourt of Tax Appeals
(SGD.) AMELIA R. COTANGCO-MANALASTASAssociate JusticeCourt of Tax Appeals