Amending Section 2 (a), CTA Circular No. 01-2013 [Guidelines Implementing the Judicial Affidavit Rule]
On September 24, 2013, the Court of Tax Appeals (CTA) issued En Banc Resolution No. 015-13, amending Section 2(a) of CTA Circular No. 01-2013 regarding the Judicial Affidavit Rule (JAR). The amendment stipulates that parties must submit judicial affidavits and exhibits to the court and serve them on the opposing party at least five days before pre-trial or preliminary conferences, or before scheduled hearings related to motions and incidents. This change aims to streamline the presentation of evidence in tax-related cases. The amendment is effective immediately.
Law Information
- Reference Number
- En Banc Resolution No. 015-13
- Date Enacted
- Category
- Other Rules and Procedures
- Subcategory
- Court of Tax Appeals
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
September 24, 2013
EN BANC RESOLUTION NO. 015-13
AMENDING SECTION 2 (A), CTA CIRCULAR NO. 01-2013 [GUIDELINES IMPLEMENTING THE JUDICIAL AFFIDAVIT RULE (JAR)]
Pursuant to the agreement reached during the En Banc Session held on September 24, 2013, Section 2 (a) of CTA Circular No. 01-2013 [Guidelines Implementing the Judicial Affidavit Rule (JAR)] is hereby amended to read as follows:
"Section 2. Submission of Judicial Affidavits and Exhibits in lieu of direct testimonies. — (a) The parties shall file with the court and serve on the adverse party, personally or by licensed courier service, not later than five (5) days before pre-trial or preliminary conference or the scheduled hearing with respect to motions and incidents or the presentation of evidence as circumstances so warrant, the following:
xxx xxx xxx"
Effective immediately. CTAIHc
(SGD.) ROMAN G. DEL ROSARIOPresiding Justice
(SGD.) JUANITO C. CASTAÑEDA, JR.Associate Justice
(SGD.) LOVELL R. BAUTISTAAssociate Justice
(SGD.) ERLINDA P. UYAssociate Justice
(SGD.) CAESAR A. CASANOVAAssociate Justice
(SGD.) ESPERANZA R. FABON-VICTORINOAssociate Justice
(SGD.) CIELITO N. MINDARO-GRULLAAssociate Justice
(SGD.) AMELIA R. COTANGCO-MANALASTASAssociate Justice
(SGD.) MA. BELEN M. RINGPIS-LIBANAssociate Justice
Cite This Law
Amending Section 2 (a), CTA Circular No. 01-2013 [Guidelines Implementing the Judicial Affidavit Rule], En Banc Resolution No. 015-13, Sep 24, 2013 (Philippines)
Amending Section 2 (a), CTA Circular No. 01-2013 [Guidelines Implementing the Judicial Affidavit Rule], En Banc Resolution No. 015-13 (Phil. 2013)
Related Laws
- Guidelines Implementing the JAR Adm. Matter No. 12-8-8-SC, in the CTACTA Circular No. 01-13 • Jul 1, 2013 • Other Rules and Procedures
- Amending En Banc Resolution No. 01-2013En Banc Resolution No. 002-13 • Feb 5, 2013 • Other Rules and Procedures
- Adopting the Judicial Affidavit RuleERC Resolution No. 13-12 • Oct 1, 2012 • Other Rules and Procedures
- Section 3, Rule VII and Section 1, Rule VIII Internal Rules of the Court of Tax AppealsCTA Administrative Circular No. 02-13 • Apr 17, 2013 • Other Rules and Procedures
- Implementing Guidelines of Executive Order No. 150, s. 2021GCG-CPCS Implementing Guidelines No. 2021-01 • Jan 12, 2022 • Other Rules and Procedures
- Guidelines to be Observed by Hearing Officers in Handling Petitions Pursuant to the Provisions of the Judicial Affidavit Rule (A.M. No. 12-8-8-SC, September 4, 2012)SEC Memorandum Circular No. 04-16 • May 5, 2016 • Other Rules and Procedures
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