Article 161p. 161

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

decision, the ponente shall finalize the decision for the

signature of the concurring justices and its immediate

promulgation. Any justice of the Court en banc or in

Division may submit a separate written concurring or

dissenting opinion within twenty days from the date of

the voting on the case. The concurring and dissenting

opinions, together with the majority opinion, shall be

jointly promulgated and attached to the rollo.

In deciding the case, the Court may not limit itself to the

issues stipulated by the parties but may also rule upon

related issues necessary to achieve an orderly disposition

of the case. (2002 Internal Rules of the Court of Appeals,

Rule VI, secs. 9 and 10a; and Rules of Court, Rule 51, sec.

2a)

SEC.

2.

Form of decision . – Every decision or final

resolution of the Court shall be in writing, stating clearly

and distinctly the findings of fact and the conclusions of

law on which it is based, and signed by the justices

concurring therein. Such findings and conclusions shall

be contained in the decision or final resolution itself.

However, in appealed cases, the Court may adopt by

reference the findings and conclusions set forth in the

decision, order or resolution appealed from.

Every decision of the Court shall be accompanied by a

certification signed by the presiding justice or acting

presiding justice, chairman or most senior member as

acting chairman of the Court en banc or in Division in the

following form:

“Pursuant to Article VIII, Section 13 of the Constitution, it is

hereby

certified

that

the

conclusions

in the above

decision were reached in consultation before the case

was assigned to the writer of the opinion of the Court.”

(Rules of Court, Rule 51, sec 5a; and 2002 Internal Rules of

the Court of Appeals, Rule VI, sec. 11a)

SEC. 3. Amended decision. – Any action modifying or

reversing a decision of the Court en banc or in Division

shall

be

denominated

as

Amended

Decision.

(2002

Internal Rules of the Court of Appeals, Rule VI, sec. 12a)

SEC. 4. Resolution. – Any disposition of the Court en banc

or

in

Divisions

other

than

on

the

merits

shall

be

embodied in a Resolution.

(2002 Internal Rules of the Court of Appeals, Rule VI, sec.

12a)

SEC.

5.

Promulgation

and

notice

of

decision

and

resolution. – The Clerk of Court or Deputy Clerk of Court

shall have the direct responsibility for the promulgation of

the decision and resolution of the Court. He shall see to it

that the decision and resolution are properly signed by

the concurring and dissenting justices and the required

certification is duly accomplished.

Promulgation consists of the filing of the decision or

resolution with the Clerk of Court or Division Clerk of

Court, who shall forthwith annotate the date and time of

receipt and attest to it by his signature thereon. He shall

serve notice of such decision or resolution upon the

parties or their counsel, furnishing them with certified

true copies thereof.

(2002 Internal Rules of the Court of Appeals, Rule VI, sec.

13a; and Rules of Court, Rule 51, sec. 9a)

In criminal cases originally filed with and decided by the

Court in Division, the chairman shall cause the decision or

resolution to be filed with the Division Clerk of Court in a

sealed envelope, who shall schedule its promulgation,

giving notice to the prosecution, the accused personally

or

through

his

bondsman

or

warden,

and

counsel

requiring their presence at the promulgation.

The promulgation shall consist of the reading by the

Division Clerk of Court of the dispositive portion of the

decision or resolution in the presence of the accused and

a justice of the Division that rendered the same. If the

accused is detained, the warden shall produce him before

the Court. However, if he is detained outside Metro

Manila, the Court may authorize the executive judge of

the Regional Trial Court having territorial jurisdiction over

the place of detention to promulgate the decision or

resolution at such place

(Rules of Court, Rule 120, sec. 6a)

SEC. 6. Entry of judgment and final resolution. – If no

appeal or motion for reconsideration or new trial is filed

within the time provided in these Rules, the Clerk of

Court

shall

forthwith

enter

the

judgment

or

final

resolution in the book of judgment. The date when the

judgment or final resolution becomes executory shall be

deemed the date of its entry. The entry shall contain the

dispositive part of the judgment or final resolution and

shall be signed by the Clerk of Court, with a certification

that such judgment or resolution has become final and

executory. (Rules of Court, Rule 51, sec. 10a)

SEC. 7. Execution of judgment. – Upon the expiration of

the period to appeal from a judgment or order that

disposes of the action or proceeding and no appeal has

been duly perfected, execution shall issue as a matter of

right, on motion.

If an appeal has been duly perfected and finally resolved,

execution may be forthwith applied for in the court of

origin, on motion of the judgment oblige, submitting

therewith a certified true copy of the judgment or final

order sought to be enforced and of its entry, with notice

to the adverse party.

(Rules of Court, Rule 39, sec. 1a)

RULE 15 MOTION FOR RECONSIDERATION OR

NEW TRIAL

SECTION 1. Who may and when to file motion. – Any

aggrieved party may seek a reconsideration or new trial of

any decision, resolution or order of the Court. He shall file

a motion for reconsideration or new trial within fifteen

days from the date he received notice of the decision,

resolution or order of the Court in question. (RCTA, Rule

13, sec. 1a)

SEC. 2. Opposition. – The adverse party may file an

opposition to the motion for reconsideration or new trial

within ten days after his receipt of a copy of the motion

for reconsideration or new trial of a decision, resolution or

order of the Court. (RCTA, Rule 13, sec. 2a)

SEC.

3.

Hearing

of

the

Motion.

–

The

motion

for

reconsideration or new trial, as well as the opposition

thereto, shall embody all supporting arguments and the

movant shall set the same for hearing on the next

available motion day. Upon the expiration of the period

set forth in the next preceding section, without any

opposition having been filed by the other party, the

motion

for

reconsideration

or

new

trial

shall

be

considered submitted for resolution, unless the Court

deems it necessary to hear the parties on oral argument,

in which the case the Court shall issue the proper order.

(RCTA, Rule 13, sec. 3a)

SEC. 4. Effect of filing the motion. – The filing of a motion

for reconsideration or new trial shall suspend the running

of the period within which an appeal may be perfected.

(RCTA, Rule 13, sec. 4a)

SEC. 5. Grounds of motion for new trial. – A motion for

new trial may be based on one or more of the following

causes materially affecting the substantial rights of the

movant:

(a) Fraud, accident, mistake or excusable negligence

which ordinary prudence could not have guarded against

and

by

reason

of

which

such

aggrieved party has

probably been impaired in his rights; or

(b) Newly discovered evidence, which he could not, with

reasonable diligence, have discovered and produced at

the trial and, which, if presented, would probably alter the

result.

A motion for new trial shall include all grounds then

available and those not included shall be deemed waived.

(Rules of Court, Rule 37, sec. 1a)

© Compiled by RGL

161 of 201