Article 160p. 160

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

(a) In all cases falling within the original jurisdiction of the

Court in Division pursuant to Section 3, Rule 4 of these

Rules; and

(b) In appeals in both civil and criminal cases where the

Court grants a new trial pursuant to Section 2, Rule 53

and Section 12, Rule 124 of the Rules of Court.

(n)

SEC. 3. Taking of evidence by a justice. – The Court may,

motu proprio or upon proper motion, direct that a case,

or any issue therein, be assigned to one of its members

for the taking of evidence, when the determination of a

question of fact arises at 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

justice shall proceed in all respects as though the same

had been made before the Court.

Upon

the

completion

of

such

hearing,

the

justice

concerned shall promptly submit to the Court a written

report

thereon,

stating

therein

his

findings

and

conclusions. Thereafter, the Court shall render its decision

on the case, adopting, modifying, or rejecting the report

in whole or in part, or, the Court may, in its discretion,

recommit it to the justice with instructions, or receive

further evidence.

(n)

SEC. 4. Taking of evidence by Court official. – In default or

ex parte hearings, or in any case where the parties agree

in writing, the Court may delegate the reception of

evidence to the Clerk of Court, the Division Clerks of

Court, their assistants who are members of the Philippine

bar, or any Court attorney. The reception of documentary

evidence by a Court official shall be for the sole purpose

of

marking,

comparison

with

the

original,

and

identification

by

witnesses

of

such

documentary

evidence. The Court official shall have no power to rule on

objections to any question or to the admission of exhibits,

which objections shall be resolved by the Court upon

submission of his report and the transcripts within ten

days from termination of the hearing. (Rules of Court,

Rule 30, sec. 9a)

SEC. 5. Presentation of voluminous documents or long

accounts. – In the interest of speedy administration of

justice, the following rules shall govern the presentation

of voluminous documents or long accounts, such as

receipts, invoices and vouchers, as evidence to establish

certain facts:

(a) Summary and CPA certification. – The party who

desires

to

introduce

in

evidence

such

voluminous

documents or long accounts must, upon motion and

approval by the Court, refer the voluminous documents

to an independent Certified Public Accountant (CPA) for

the purpose of presenting:

(1)

a

summary

containing,

among

other matters, a

chronological listing of the numbers, dates and amounts

covered by the invoices or receipts and the amount(s) of

taxes paid and

(2) a certification of an independent CPA attesting to the

correctness of the contents of the summary after making

an examination, evaluation and audit of voluminous

receipts, invoices or long accounts.

The name of the Certified Public Accountant or partner of

a professional partnership of certified public accountants

in charge must be stated in the motion. The Court shall

issue a commission authorizing him to conduct an audit

and, thereafter, testify relative to such summary and

certification.

(b) Pre-marking and availability of originals. – The receipts,

invoices, vouchers or other documents covering the said

accounts or payment to be introduced in evidence must

be pre-marked by the party concerned and submitted to

the Court in order to be made accessible to the adverse

party who desires to check and verify the correctness of

the summary and CPA certification. The original copies of

the voluminous receipts, invoices or accounts must be

ready for verification and comparison in case doubt on its

authenticity is raised during the hearing or resolution of

the formal offer of evidence. (n)

RULE 13 TRIAL BY COMMISSIONER

SECTION 1. Appointment of independent Certified Public

Accountant

(CPA).

–

A

party

desiring

to

present

voluminous documents in evidence before the Court may

secure the services of an independent certified Public

Accountant (CPA) at its own expense. The Court shall

commission the latter as an officer of the Court solely for

the purpose of performing such audit functions as the

Court may direct. (n)

SEC. 2. Duties of independent CPA. – The independent

CPA shall perform audit functions in accordance with the

generally

accepted

accounting

principles,

rules

and

regulations, which shall include:

(a) Examination and verification of receipts, invoices,

vouchers and other long accounts;

(b)

Reproduction

of,

and

comparison

of

such

reproduction with, and certification that the same are

faithful copies of original documents, and pre-marking of

documentary

exhibits

consisting

of

voluminous

documents;

(c) Preparation of schedules or summaries containing a

chronological listing of the numbers, dates and amounts

covered

by

receipts

or

invoices

or

other

relevant

documents and the amount(s) of taxes paid;

(d) Making findings as to compliance with substantiation

requirements under pertinent tax laws, regulations and

jurisprudence;

(e) Submission of a formal report with certification of

authenticity and veracity of findings and conclusions in

the performance of the audit;

(f) Testifying on such formal report; and

(g) Performing such other functions as the Court may

direct.

SEC. 3. Findings of independent CPA. – The submission

by the independent CPA of pre-marked documentary

exhibits shall be subject to verification and comparison

with the original documents, the availability of which

shall be the primary responsibility of the party possessing

such documents and, secondarily, by the independent

CPA. The findings and conclusions of the independent

CPA may be challenged by the parties and shall not be

conclusive upon the Court, which may, in whole or in part,

adopt

such

findings

and

conclusions

subject

to

verification. (n)

SEC. 4. Other referral to commissioner. – Whenever

practicable and convenient, the Court may apply the

procedure prescribed in Rule 32 of the Rules of Court.

When

the

parties

stipulate

that

a

commissioner’s

findings of fact shall be final, only questions of law shall

thereafter be considered. (n)

SEC. 5. Compensation of Commissioner. – The Court shall

allow the commissioners such reasonable compensation

as the circumstances of the case may warrant. (Rules of

Court, Rule 32, sec. 13a)

RULE 14 JUDGMENT, ITS ENTRY AND

EXECUTION

SECTION 1. Rendition of judgment. – The Court shall

decide the cases brought before it in accordance with

Section

15,

paragraph

(1),

Article

VIII

of

the

1987

Constitution.

The

conclusions

of

the

Court shall be

reached in consultation by the Members on the merits of

the case before its assignment to a Member for the

writing of the decision. The presiding justice or chairman

of the Division shall include the case in an agenda for a

meeting of the Court en banc or in Division, as the case

may be, for its deliberation. If a majority of the justices of

the Court en banc or in Division agree on the draft

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