Article 157p. 157

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

(1) The attorney’s specific address which must not be a

Post Office Box number;

(2) His Roll of Attorney’s Number;

(3) The date and number of his current membership due

in the Integrated Bar of the Philippines (IBP) per Official

Receipt, or Lifetime Member Number;

(4)

Current

Professional

Tax

Receipt

(PTR)

number

together with date and place of issuance; and

(5) MCLE certificate number and date of issue, unless

exempt.

The attorney or party entering his appearance shall serve

a copy of the entry of appearance upon the opposing

party. An attorney who appears in open court without

previously having filed his written appearance must give

his business address to the Clerk of Court and file his

written appearance within forty-eight hours from such

open court appearance. An attorney or party who has

filed his appearance and who changes his address of

record shall notify the Clerk of Court and the adverse

party of such change of address, and a separate notice of

such change of address shall be filed for each additional

case. (RCTA, Rule 10, sec. 1a)

RULE 7 PROCEDURE IN THE COURT OF TAX

APPEALS

SECTION 1. Applicability of the Rules of the Court of

Appeals, exception. – The procedure in the Court en banc

or in Divisions in original and in appealed cases shall be

the same as those in petitions for review and appeals

before the Court of Appeals pursuant to the applicable

provisions of Rules 42, 43, 44 and 46 of the Rules of Court,

except as otherwise provided for in these Rules. (n)

RULE 8 PROCEDURE IN CIVIL CASES

SECTION 1. Review of cases in the Court en banc. – In

cases falling under the exclusive appellate jurisdiction of

the Court en banc, the petition for review of a decision or

resolution of the Court in Division must be preceded by

the filing of a timely motion for reconsideration or new

trial with the Division. (n)

SEC. 2. Review of cases in the Court in Division. – In

appealed cases falling under the jurisdiction of the Court

in Division in Sections 3(a)(1) to 3(a)(6) and 3(c)(2) of Rule 4,

the party filing the case shall be called the Petitioner and

the party against whom the case is filed shall be called

the Respondent. The pleading shall be entitled Petition

for Review.

In tax collection cases originally filed with the Court

under Section 3(c)(1) of Rule 4, the party filing the case

shall be called the Plaintiff and the party against whom

the case is filed shall be called the Defendant. The

pleading shall be entitled Complaint. In appealed tax

collection cases, the original captions shall be retained.

The party filing the appeal shall be called the Appellant

and the party against whom the appeal is filed shall be

called the Appellee. (RCTA, Rule 5, Sec. 1a)

SEC. 3. Who may appeal; period to file petition. – (a) A

party adversely affected by a decision, ruling or the

inaction of the Commissioner of Internal Revenue on

disputed assessments or claims for refund of internal

revenue

taxes,

or

by

a

decision

or

ruling

of

the

Commissioner of Customs, the Secretary of Finance, the

Secretary

of

Trade

and

Industry,

the

Secretary

of

Agriculture, or a Regional Trial Court in the exercise of its

original jurisdiction may appeal to the Court by petition

for review filed within thirty days after receipt of a copy of

such decision or ruling, or expiration of the period fixed

by law for the Commissioner of Internal Revenue to act

on the disputed assessments. In case of inaction of the

Commissioner of Internal revenue on claims for refund of

internal revenue taxes erroneously or illegally collected,

the taxpayer must file a petition for review within the

two-year period prescribed by law from payment or

collection of the taxes. (n)

(b) A party adversely affected by a decision or resolution

of a Division of the Court on a motion for reconsideration

or new trial may appeal to the Court by filing before it a

petition for review within fifteen days from receipt of a

copy of the questioned decision or resolution. Upon

proper motion and the payment of the full amount of the

docket and other lawful fees and deposit for costs before

the expiration of the reglementary period herein fixed,

the Court may grant an additional period not exceeding

fifteen days from the expiration of the original period

within which to file the petition for review. (Rules of Court,

Rule 42, sec. 1a)

(c) A party adversely affected by a decision or ruling of the

Central Board of Assessment Appeals and the Regional

Trial Court in the exercise of their appellate jurisdiction

may appeal to the Court by filing before it a petition for

review within thirty days from receipt of a copy of the

questioned decision or ruling. (n)

SEC. 4. Where to appeal; mode of appeal. – (a) An appeal

from

a

decision

or

ruling

or

the

inaction

of

the

Commissioner

of

Internal

Revenue

on

disputed

assessments or claim for refund of internal revenue taxes

erroneously or illegally collected, the decision or ruling of

the Commissioner of Customs, the Secretary of Finance,

the

Secretary

of

Trade & Industry, the Secretary of

Agriculture, and the Regional Trial Court in the exercise of

their original jurisdiction, shall be taken to the Court by

filing before it a petition for review as provided in Rule 42

of the Rules of Court. The Court in Division shall act on the

appeal. (n)

(b) An appeal from a decision or resolution of the Court in

Division on a motion for reconsideration or new trial shall

be taken to the Court by petition for review as provided in

Rule 43 of the Rules of Court. The Court en banc shall act

on the appeal. (n)

(c) An appeal from a decision or ruling of the Central

Board of Assessment Appeals or the Regional Trial Court

in the exercise of their appellate jurisdiction shall be

taken to the Court by filing before it a petition for review

as provided in Rule 43 of the Rules of Court. The Court en

banc shall act on the appeal. (n)

RULE 9 PROCEDURE IN CRIMINAL CASES

SECTION 1. Review of cases in the Court. – The review of

criminal cases in the Court en banc or in Division shall be

governed by the applicable provisions of Rule 124 of the

Rules of Court. (n)

SEC. 2. Institution of criminal actions. – All criminal

actions before the Court in Division in the exercise of its

original jurisdiction shall be instituted by the filing of an

information in the name of the People of the Philippines.

In criminal actions involving violations of the National

Internal Revenue Code and other laws enforced by the

Bureau of Internal Revenue, the Commissioner of Internal

Revenue must approve their filing. In criminal actions

involving violations of the tariff and Customs Code and

other laws enforced by the Bureau of Customs, the

Commissioner of Customs must approve their filing.

(Rules of Court, Rule 110, sec. 2a; n)

The institution of the criminal action shall interrupt the

running of the period of prescription. (Rules of Court, Rule

110, sec. 1, par. 2a)

SEC. 3. Prosecution of criminal actions. – All criminal

actions shall be conducted and prosecuted under the

direction and control of the public prosecutor. In criminal

actions

involving

violation

of

the

National

Internal

Revenue Code or other laws enforced by the Bureau of

Internal Revenue, and violations of the Tariff and Customs

Code or other laws enforced by the Bureau of Customs,

the prosecution may be conducted by their respective

duly deputized legal officers. (Rules of Court, Rule 110, sec.

5, par. 6a)

© Compiled by RGL

157 of 201