Guidelines for the Uniform Implementation of the Efficient Use of Paper Rule

January 8, 2013

EN BANC RESOLUTION NO. 001-13

For purposes of uniformity in the implementation of A.M. No. 11-9-4-SC otherwise known as the "Efficient Use of Paper Rule," the following guidelines shall be strictly observed, as unanimously agreed upon during the en banc session held on January 08, 2013, to wit: STcADa

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. All previous resolutions inconsistent with the SC Memorandum shall be deemed revoked.

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