Article 156p. 156

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

(1) Original jurisdiction over all criminal offenses arising

from violations of the National internal Revenue Code or

Tariff and Customs Code and other laws administered by

the Bureau of Internal Revenue of the Bureau of Customs,

where the principal amount of taxes and fees, exclusive of

charges and penalties, claimed is one million pesos or

more; and

(2)

Appellate

jurisdiction

over

appeals

from

the

judgments, resolutions or orders of the Regional Trial

Courts in their original jurisdiction in criminal offenses

arising from violations of the National Internal Revenue

Code

or

Tariff

and

Customs

Code

and

other

laws

administered

by the Bureau of Internal Revenue or

Bureau of Customs, where the principal amount of taxes

and fees, exclusive of charges and penalties, claimed is

less than one million pesos or where there is no specified

amount claimed;

(c) Exclusive jurisdiction over tax collections cases, to wit:

(1) Original jurisdiction in tax collection cases involving

final and executory assessments for taxes, fees, charges

and penalties, where the principal amount of taxes and

fees, exclusive of charges and penalties, claimed is one

million pesos or more; and

(2)

Appellate

jurisdiction

over

appeals

from

the

judgments, resolutions or orders of the Regional Trial

Courts in tax collection cases originally decided by them

within their respective territorial jurisdiction. (n)

RULE 5 FORM AND STYLE OF PAPERS

SECTION 1. Style. – All papers filed with the Court shall be

either printed or typewritten, and fastened on the upper

left hand corner. All such papers shall have a caption, date

and signature, and copies, as specified below. (RCTA, Rule

4, sec. 1a)

SEC. 2. Size and specifications. – Printed or typewritten

papers shall be typed double-spaced on good quality,

unglazed and plain white paper eight and a half inches

wide by thirteen inches long (legal-size), or eight and a

quarter inches wide by eleven and three-fourths inches

long (A4-size), at least substance twenty and printed on

one side only without covers. There shall be a margin at

the left-hand side of each page of not less than one and

one-half inches in width and at the top, bottom and

right-hand side of each page of not less than one inch in

width. (RCTA, Rule 4, sec. 3a)

SEC. 3. Citations. – Citations shall be indented at least one

inch from the inside margin and typed single-spaced.

(RCTA, Rule 4, sec. 4a)

SEC. 4. Number of copies. – The parties shall file eleven

signed copies of every paper for cases before the Court en

banc and six signed copies for cases before a Division of

the Court in addition to the signed original copy, except

as otherwise directed by the Court. Papers to be filed in

more than one case shall include one additional copy for

each additional case. (RCTA, Rule 4, sec. 5a)

SEC. 5. Clear and legible copies. – All copies shall be clear

and legible. (RCTA, Rule 4, sec. 6a)

RULE 6 PLEADINGS FILED WITH THE COURT

SECTION 1. Complaint; contents. – The complaint shall

contain allegations showing jurisdiction of the Court and

a

concise

statement

of

the

complete

facts

of

the

plaintiff’s cause or causes of action. The complaint shall

be verified and must contain a certification against forum

shopping as provided in Sections 4 and 5, Rule 7 of the

Rules of Court. (n)

SEC. 2. Petition for review; contents . – The petition for

review shall contain allegations showing the jurisdiction

of the Court, a concise statement of the complete facts

and a summary statement of the issues involved in the

case, as well as the reasons relied upon for the review of

the challenged decision. The petition shall be verified and

must contain a certification against forum shopping as

provided in Section 3, Rule 46 of the Rules of Court. A

clearly legible duplicate original or certified true copy of

the decision appealed from shall be attached to the

petition. (RTCA, Rule 5, sec. 2a)

SEC. 3. Payment of docket fees. – The Clerk of Court shall

not receive a petition for review for filing unless the

petitioner submits proof of payment of the docket fees.

Upon receipt of the petition or the complaint, it will be

docketed and assigned a number, which shall be placed

by the parties on all papers thereafter filed in the

proceeding.

The

Clerk

of

Court

will then issue the

necessary summons to the respondent or defendant.

(RCTA, Rule 5, sec. 3a)

SEC. 4. Bill of particulars. –

(a) Requirement for bill of particulars. – The Court, on its

own initiative or upon motion of either party filed before

responding to a pleading or, if no responsive pleading is

permitted by these Rules, within ten days after service of

the pleading upon him, may order a party to submit a

detailed statement of the nature of the claim or defense

or of any matter stated in any pleading, which is not

averred with sufficient definiteness or particularity. Such

order or motion shall point out the defects complained of

and

the

details

desired. After service of the bill of

particulars or of a more definite pleading, the moving or

adverse party may file his responsive pleading within ten

days. (RCTA, Rule 8, sec. 1a)

(b) Failure to comply. – If the order issued by the Court

pursuant to paragraph (a) above is not complied with

within ten days after notice of the order, or within such

other time as the Court may fix, the Court may strike out

the pleading to which the motion was directed or may

make such other order as it deems just. The Court may

upon motion set aside the order, or modify it in the

interest of justice. (RCTA, Rule 8, sec. 2a)

(c) Motion for bill of particulars when not allowed. – No

motion for bill of particulars shall be allowed in cases

falling under Sections 3(a)(3) and 3(c)(2) of Rule 4 of these

Rules. (n)

SEC. 5. Answer. –

(a) Time for filing and contents. – Within fifteen days after

service of summons, the respondent or the defendant

shall file an answer to the petition or complaint which

shall

include

all

defenses

in

law

and

the

specific

provisions

of

law

and

applicable

jurisprudence

and

grounds for dismissal of the petition or complaint, or

which shall prevent and bar recovery.

(Rule of Procedure for Civil Forfeiture, Asset Preservation

and Freeze Order, Sec. 9, par. 2a; and RCTA, Rule 7, sec. 1a)

(b)

Transmittal

of

records.

–

The

respondent

Commissioner

of

Internal Revenue, Commissioner of

Customs, the Secretary of Finance, the Secretary of

Agriculture, or the Secretary of Trade and Industry, within

ten days after his answer, the chairman of the Central

Board of Assessment Appeals and the presiding judges of

the Regional Trial Courts, within ten days from receipt of

notice, shall certify and forward to the Court all the

records of the case in their possession, with the pages

duly numbered, and, if the records are in separate folders,

then the folders will also be numbered. If there are no

records, such fact shall be manifested to the Court within

the same period of ten days. The Court may, on motion,

and for good cause shown, grant an extension of time

within which to submit the aforesaid records of the case.

Failure to transmit the records within the time prescribed

herein or within the time allowed by the Court may

constitute indirect contempt of court. (RCTA, Rule 7, sec.

2a)

SEC. 6. Entry of appearance. – An attorney may enter his

appearance by signing the initial pleading. An attorney

may later enter his appearance only by filing an entry of

appearance with the written conformity of his client.

The initial pleading or entry of appearance shall show:

© Compiled by RGL

156 of 201