Article 153p. 153

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

Trial Court in the exercise of its appellate jurisdiction,

appeal shall be made by filing a petition for review under

a procedure analogous to that provided for under rule 43

of the 1997 Rules of Civil Procedure with the CTA, which

shall hear the case en banc.

All other cases involving rulings, orders or decisions filed

with the CTA as provided for in Section 7 shall be raffled

to its Divisions. A party adversely affected by a ruling,

order or decision of a Division of the CTA may file a

motion for reconsideration of new trial before the same

Division of the CTA within fifteens (15) days from notice

thereof:

Provide,

however,That in criminal cases, the

general rule applicable in regular Courts on matters of

prosecution and appeal shall likewise apply.

No appeal taken to the CTA from the decision of the

Commissioner of Internal Revenue or the Commissioner

of Customs or the Regional Trial Court, provincial, city or

municipal treasurer or the Secretary of Finance, the

Secretary of Trade and Industry or the Secretary of

Agriculture,

as the case may be, shall suspend the

payment, levy, distraint, and/or sale of any property of the

taxpayer for the satisfaction of his tax liability as provided

by existing law: Provided, however,That when in the

opinion of the Court the collection by the aforementioned

government agencies may jeopardize the interest of the

Government and/or the taxpayer the Court any stage of

the proceeding may suspend the said collection and

require

the

taxpayer

either

to

deposit

the

amount

claimed or to file a surety bond for not more than double

the amount with the Court.

In criminal and collection cases covered respectively by

Section 7(b) and (c) of this Act, the Government may

directly file the said cases with the CTA covering amounts

within its exclusive and original jurisdiction.

(as amended by RA No 9282)

Section 12. Taking of evidence . - The Court may, upon

proper motion on or its initiative, direct that a case, or any

issue thereof, be assigned to one of its members for the

taking of evidence, when the determination of a question

of fact arises upon motion or otherwise in any stage of

the proceedings, or when the taking of an account is

necessary, or when the determination of an issue of fact

requires the examination of a long account. The hearing

before such member shall proceed in all respects as

though the same had been made before the Court.

Upon

the

recommendation

of

such

hearing

such

member, he shall promptly submit to the Court his report

in writing, stating his findings and conclusions; and

thereafter, the Court shall render its decisions on the case,

adopting, modifying, or rejecting the report in whole or in

part, as the case may be, or the Court may, in its

discretion recommit it with instructions, or receive further

evidence.

Section 13. Decision; Maximum Period for Termination

of Cases . - Cases brought before the Court shall be

decided in accordance with Section 15, paragraph (1),

Article VIII (Judicial Department) of the 1987 Constitution.

Decisions of the Court shall be in writing, stating clearly

and distinctly the facts and the law on which they are

based, and signed by the Justices concurring therein. The

Court shall provide for the publication of its decisions in

the Official Gazette in such form and manner as may best

be adopted for public information and use.

The Justices of the Court shall each certify on their

applications

for

leave,

and

upon

salary

vouchers

presented by them for payment, or upon the payrolls

under which their salaries are paid, that all proceedings,

petitions and motions which have been submitted to the

Court for determination or decision for a period required

by the law or the Constitution, as the case may be, have

been determined or decided by the Court on or before

the date of making the certificate, and no leave shall be

granted

and

no

salary

shall

be

paid

without such

certificate.

(as amended by RA No 9282)

Section 14. Effect of decision that tax is barred by

statute of limitations . - If the assessment or collection of

any tax is barred by any statute of limitations, the

decisions of the Court that effect shall be considered as

its decision that there is no deficiency in respect of such

tax.

Section 15. Publicity of proceedings and publication of

decisions . - All decisions of, and all evidence received by

the

Court

and

its

divisions,

including

transcript

of

stenographic reports of the hearings, shall be public

records open to the inspection of the public, except that

after the decision of the Court in any proceedings has

become final the Court may, upon motion of the taxpayer

or the Government permit the withdrawal, by the part

entitled thereto of originals of books, documents and

records, and or models, diagrams, and other exhibits,

introduced in evidence before the Court or any division; or

the Court may, on its own motion, make such other

disposition thereof as it deems advisable. The Court shall

provide for the publication of its decisions in the Official

Gazette in such form and manner as may be best

adopted for public information and use.

Section 16. Damages . - Where an appeal is found to be

frivolous, or that proceedings have been instituted merely

for delay, the Court may assess damage against the

appellants in an amount not exceeding five hundred

pesos, which shall be collected in the same manner as

fines or other penalties authorized by law.

Section 17. Violation of penal law . - When, in the

performance of its functions, it should appear to the

Court that a crime or other violation of law has been

committed, or, that there are reasonable grounds to

believe that any official, employee or private person is

guilty of any crime, offense or other violation, the Court

shall refer the matter to the proper department, bureau

or office for investigation or the institution of such

criminal

or

administrative

action

as

the

facts

and

circumstances of the case may warrant.

Section 18. Appeal to the Court of Tax Appeals En

Banc . - No civil proceeding involving matters arising

under the National Internal Revenue Code, the Tariff and

Customs Code or the Local Government Code shall be

maintained, except as herein provided, until and unless

an appeal has been previously filed with the CTA and

disposed of in accordance with the provisions of this Act.

A party adversely affected by a resolution of a Division of

the CTA on a motion for reconsideration or new trial, may

file a petition for review with the CTA en banc. (as

amended by RA No 9282)

Section 19. Review by certiorari . - A party adversely

affected by a decision or ruling of the CTA en banc may

file with the Supreme Court a verified petition for review

on certiorari pursuant to Rule 45 of the 1997 Rules of Civil

Procedure. (as amended by RA No 9282)

Section

20.

Appropriation .

-

The

sum

of

seventy-thousand pesos is hereby appropriated out of

any

funds

in

the

National

Treasury

not

otherwise

appropriated for the salaries and the purchase of supplies

and equipment necessary for the operation of the Court

of Tax Appeals herein established during the current

fiscal

year.

Thereafter

the

funds

necessary

for

the

operation of the Court shall be included in the regular

Appropriation Act.

Section 21. General provisions . - Whenever the words

"Board of Tax Appeals" are used in Commonwealth Act

Numbered Four hundred and seventy, otherwise known

as the Assessment Law, or in other laws, rules and

regulations relative thereto, the same shall read "Board of

Assessment Appeals."

The Central Board of Tax Appeals created under section

two of Commonwealth Act Numbered Five hundred and

thirty is hereby abolished.

Executive Order Numbered Four hundred and one-A,

dated the fifth of January, nineteen hundred and fifty-

one, is repealed and the Board of Tax Appeals created

© Compiled by RGL

153 of 201