Article 154p. 154

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

therein,

abolished:

Provided, however, That all cases

heretofore decided by the said Board of Tax Appeals and

thence appealed to the Supreme Court pursuant to

Executive Order Numbered Four hundred one-A shall be

decided by the Supreme Court on the merits to all intents

and purposes as if said Executive Order has been duly

enacted by the Congress: And, Provided, further, That all

cases now pending in the said Board of Tax Appeals shall

be transferred to the Court of Tax Appeals and shall be

heard and decided by the latter to all intents and

purposes as if they had been originally filed therein.

Any law or part of law, or any executive order, rule or

regulation

or

part

thereon,

inconsistent

with

the

provisions of this Act is hereby repealed.

Section 22. Pending cases to be remanded to Court . -

All

cases

involving

disputed

assessment

of

Internal

Revenue taxes or customs duties pending determination

before the Court of First Instance shall be certified and

remanded by the respective clerk of court to the Court of

Tax Appeals for final disposition thereof.

Section 23. Separability Clause . - If any clause, sentence,

paragraph or part of this act shall be adjudged by any

court

of

competent

jurisdiction

to

be

invalid,

such

judgment

shall

not

affect,

impair

or

invalidate

the

remainder of this Act, but shall confined in its operations

to the clause, sentence, paragraph or part thereof directly

involved in the controversy.

Section 24. This Act shall take effect upon its approval.

Approved: June 16, 1954

A.M. No. 05-11-07-CTA | Revised Rules of

the Court of Tax Appeals

November 22, 2005

REVISED RULES OF THE COURT OF TAX APPEALS

Pursuant to Section 8 of Republic Act No. 1125, as further

amended by Republic Act No. 9282, the Court of Tax

Appeals (hereinafter referred to as the Court) hereby

adopts and promulgates the following Rules for the

conduct of its business:

RULE 1 TITLE AND CONSTRUCTION

SECTION 1. Title of the Rules – These Rules shall be known

and cited as the Revised Rules of the Court of Tax Appeals

(RRCTA). (RCTA, Rule 1, sec. 1a)

SEC. 2. Liberal construction. - The Rules shall be liberally

construed in order to promote their objective of securing

a just, speedy, and inexpensive determination of every

action and proceeding before the Court. (RCTA, Rule 1,

sec. 2a)

SEC. 3. Applicability of the Rules of Court. – The Rules of

Court in the Philippines shall apply suppletorily to these

Rules. (n)

RULE 2 THE COURT, ITS ORGANIZATION AND

FUNCTIONS

Section 1. Composition of the Court. – The Court is

composed

of

a

presiding

justice

and five associate

justices appointed by the President of the Philippines. In

appropriate cases, the Court shall sit en banc, or in two

Divisions of three justices each, including the presiding

justice, who shall be the Chairman of its First Division. (n)

SEC. 2. Exercise of powers and functions. – The Court shall

exercise its adjudicative powers, functions and duties en

banc or in Divisions.

The

Court

shall

sit

en

banc

in

the

exercise of its

administrative,

ceremonial

and

non-adjudicative

functions. (n)

SEC.

3. Court en banc; quorum and voting. – The

presiding justice or, in his absence, the most senior justice

in attendance shall preside over the sessions of the Court

en banc. The attendance of four justices of the Court shall

constitute

a

quorum

for

its

sessions

en

banc. The

presence at the deliberation and the affirmative vote of

four justices of the Court en banc shall be necessary for

the rendition of a decision or resolution on any case or

matter

submitted

for

its

consideration.

Where

the

necessary majority vote cannot be had, the petition shall

be dismissed; in appealed cases, the judgment or order

appealed from shall stand affirmed; and on all incidental

matters, the petition or motion shall be denied.

No decision of a Division of the Court may be reversed or

modified except by the affirmative vote of four justices of

the Court en banc acting on the case.

Interlocutory orders or resolutions shall be acted upon by

majority

vote

of

the

justices present constituting a

quorum.

(Rules of Court, Rule 56, sec. 7a)

SEC. 4. The Court in Divisions; quorum and voting. – The

chairman of the Division or, in his absence, its senior

member shall preside over the sessions of the Court in

Divisions. The attendance of at least two justices of the

Court shall be necessary to constitute a quorum for its

sessions in Divisions. The presence at the deliberation and

the affirmative vote of at least two justices shall be

required for the pronouncement of a judgment or final

resolution of the Court in Divisions. (n)

SEC. 5. Hearings. – The Court en banc or in Divisions shall

conduct hearings on such days and at such times and at

such places as it may fix, with notice to the parties

concerned. However, the Friday of each week shall be

devoted to hearing motions, unless, for special reasons,

the Court en banc or in Divisions shall, motu proprio or

upon motion of a party, fix another day for the hearing of

any motion. (RCTA, Rule 3, sec. 2a)

SEC. 6. Disqualification of justices. -

(a) Mandatory. – No justice or other officer or employee of

the Court shall intervene, directly or indirectly, in the

management or control of any private enterprise which in

any way may be affected by the functions of the Court.

Justices of the Court shall be disqualified from sitting in

any case on the same grounds provided under the first

paragraph, Section 1, Rule 137 of the Rules of Court. No

person who has once served in the Court either as

presiding justice or as associate justice shall be qualified

to practice as counsel before the Court for a period of one

year from his retirement or resignation as such. (Rules of

Court, Rule 137, sec. 1, par. 1a)

(b) Disclosure and consent of parties and lawyers. – A

justice disqualified under the first paragraph, Section 1 of

Rule

137

of

the

Rules

of

Court,

may,

instead

of

withdrawing from a case or proceeding, disclose on the

records the basis of his disqualification. If, based on such

disclosure, the parties and lawyers, independently of the

justice’s participation, all agree in writing that the reason

for the inhibition is immaterial or unsubstantial, the

justice may participate in the action or proceeding. The

agreement, signed by all parties and lawyers, shall be

incorporated in the record of the action or proceeding.

(Rules of Court, Rule 137, sec. 1, par. 1a)

(c) Voluntary. – A justice of the Court may, in the exercise

of his sound discretion, disqualify himself from sitting in a

case or proceeding, for just or valid reasons other than

those mentioned above. (Rules of Court, Rule 137, sec. 1,

par. 2a)

A justice of the Court who inhibits himself from sitting in

a case or proceeding shall immediately notify in writing

the presiding justice and the members of his Division. (n)

SEC. 7. Motion to inhibit a justice. – When a motion for

inhibition of a justice is filed, the Court, en banc or in

© Compiled by RGL

154 of 201