Section 3, Rule VII and Section 1, Rule VIII Internal Rules of the Court of Tax Appeals
CTA Administrative Circular No. 02-13 outlines procedures for handling motions for reconsideration and case assignments within the Court of Tax Appeals. Specifically, it mandates that motions for reconsideration be addressed by the judges who participated in the original decision, regardless of their current Division. Additionally, Justices assigned to cases must retain responsibility for their cases even if they transfer to another Division, collaborating with their original Division members to prepare reports. Cases under these provisions will be classified as Special Divisions. The Circular aims to ensure consistent handling of cases and motions for reconsideration.
Law Information
- Reference Number
- CTA Administrative Circular No. 02-13
- Date Enacted
- Category
- Other Rules and Procedures
- Subcategory
- Court of Tax Appeals
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
April 17, 2013
CTA ADMINISTRATIVE CIRCULAR NO. 02-13
SECTION 3, RULE VII AND SECTION 1, RULE VIII INTERNAL RULES OF THE COURT OF TAX APPEALS
Further to Administrative Circular No. 01-2013 (Reorganization of the Three (3) Divisions of the Court of Tax Appeals), and in accordance with Section 3, Rule VII and Section 1, Rule VIII of the Internal Rules of the Court of Tax Appeals, the following procedures shall be observed with regard to the resolution of a motion for reconsideration of a decision or resolution as well as cases submitted for study and report:
1. A motion for reconsideration of a decision or resolution that finally disposes of a case 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;
2. 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 other members of the Division to which the case was originally submitted for decision; and,
3. In cases falling under No. 2, the Division shall be called Special (No.) Division. Similarly, for cases under No. 1, where the regular members are already in other Divisions at the time the motion for reconsideration is filed or acted upon, the Division shall be called Special (No.) Division. CTcSIA
Please be guided accordingly.
Issued this 17th day of April 2013.
(SGD.) ROMAN G. DEL ROSARIOPresiding Justice
Cite This Law
Section 3, Rule VII and Section 1, Rule VIII Internal Rules of the Court of Tax Appeals, CTA Administrative Circular No. 02-13, Apr 17, 2013 (Philippines)
Section 3, Rule VII and Section 1, Rule VIII Internal Rules of the Court of Tax Appeals, CTA Administrative Circular No. 02-13 (Phil. 2013)
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