Article 162p. 162

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

SEC. 6. Contents of motion for reconsideration or new

trial and notice. – The motion shall be in writing stating

its grounds, a written notice of which shall be served by

the movant on the adverse party.

A motion for new trial shall be proved in the manner

provided for proof of motions. A motion for the cause

mentioned in subparagraph (a) of the preceding section

shall be supported by affidavits of merits which may be

rebutted by counter-affidavits. A motion for the cause

mentioned in subparagraph (b) of the preceding section

shall be supported by affidavits of the witnesses by whom

such

evidence

is expected to be given, or by duly

authenticated documents which are proposed to be

introduced in evidence.

A motion for reconsideration or new trial that does not

comply with the foregoing provisions shall be deemed

pro forma, which shall not toll the reglementary period

for appeal.

(Rules of Court, Rule 37, sec. 2a)

SEC. 7. No second motion for reconsideration or for new

trial. – No party shall be allowed to file a second motion

for reconsideration of a decision, final resolution or order;

or for new trial. (Rules of Court, Rule 52, sec. 2a)

SEC. 8. Ruling. – The Court shall resolve the motion for

reconsideration or new trial within three months from

the time it is deemed submitted for resolution. (Rules of

Court, Rule 52, sec. 3a)

RULE 16 APPEAL

SECTION 1. Appeal to Supreme Court by petition for

review on certiorari. – A party adversely affected by a

decision or ruling of the Court en banc may appeal

therefrom by filing with the Supreme Court a verified

petition for review on certiorari within fifteen days from

receipt of a copy of the decision or resolution, as provided

in Rule 45 of the Rules of Court. If such party has filed a

motion for reconsideration or for new trial, the period

herein fixed shall run from the party’s receipt of a copy of

the resolution denying the motion for reconsideration or

for new trial. (n)

SEC. 2. Effect of appeal. – The motion for reconsideration

or for new trial filed before the Court shall be deemed

abandoned if, during its pendency, the movant shall

appeal to the supreme Court pursuant to Section 1 of this

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

sec. 15a)

RULE 17 LEGAL FEES AND COSTS

SECTION 1. Additional fees and costs. – In addition to the

fees prescribed in Rule 141 of the Rules of Court and all

amendments thereto, the following legal fees and costs

shall be collected:

(a) For reception of evidence by a Court official pursuant

to Section 4, Rule 12 of these Rules five hundred pesos for

each day of actual sessions; and

(b) For any other services of the Clerk of Court and other

Court officials not provided for in Rule 141 of the Rules of

Court, two hundred pesos.

RULE 18 EFFECTIVITY

SECTION 1. Effectivity of the Revised Rules. – These Rules

shall take effect on the fifteenth day of December 2005

following their publication in a newspaper of general

circulation in the Philippines not later than 25 November

2005. (n)

PD No 1464 | Tariff and Customs Code of

1978

June 11, 1978

PRESIDENTIAL DECREE NO. 1464

A DECREE TO CONSOLIDATE AND CODIFY ALL THE

TARIFF AND CUSTOMS LAWS OF THE PHILIPPINES

WHEREAS,

the

Tariff

and

Customs

Code

of

the

Philippines known as Republic Act No. 1937 has been

amended by several Presidential Decrees dating back to

the year 1972;

WHEREAS, there exist in the said Code a substantial

number of provisions rendered obsolete by subsequent

issuances of amendatory laws, decrees and executive

orders thereby making it imperative to consolidate, codify

and

integrate

such

amendatory

laws,

decrees

and

executive orders to harmonize their provisions for the

proper

guidance

of

the

public

and

efficient

administration thereof;

WHEREAS, there likewise exist in the said Code certain

provisions which are impractical in application, thus,

necessitating revision in order to infuse flexibility, keep

pace with the changing needs and demands of trade and

commerce as well as strengthen the punitive force of the

law against smuggling and other forms of customs fraud.

NOW, THEREFORE, I, FERDINAND E. MARCOS, President

of the Republic of the Philippines, by virtue of the powers

in me vested by the Constitution, do hereby order and

decree as follows:

SECTION 1. Codification of All Tariff and Customs Laws. —

All tariff and customs laws embodied in the present Tariff

and Customs Code and various laws, presidential decrees

and executive orders including new amendments thereto

made in this Decree, are hereby consolidated into a single

Code to be known as the Tariff and Customs Code of 1978

which shall form an integral part of this Decree.

SECTION 2. Effectivity. — The provisions of the Tariff and

Customs Code of 1978 shall take effect immediately

without prejudice, however, to the effectivity dates of the

various laws, decrees and executive orders which have so

far amended the provisions of the Tariff and Customs

Code of the Philippines: Provided, however, that the tariff

rates indicated in the previous executive orders are now

hereby considered statutory rates, except those which

have been reduced to the zero level, in which case the

rates previous to the reduction will be considered the

statutory rates.

DONE in the City of Manila, this 11th day of June, in the

year of Our Lord, Nineteen Hundred and Seventy-Eight.

BOOK I Tariff Law

TITLE I Import Tariff

SECTION 101. Imported Articles Subject to Duty. — All

articles, when imported from any foreign country into the

Philippines,

shall

be

subject

to

duty

upon

each

importation, even though previously exported from the

Philippines, except as otherwise specifically provided for

in this Code or in other laws.

SECTION 102. Prohibited Importations. — The importation

into the Philippines of the following articles is prohibited:

a.

Dynamite,

gunpowder,

ammunitions

and

other

explosives, firearms, and weapons of war, and parts

thereof, except when authorized by law.

b. Written or printed articles in any form containing any

matter

advocating

or

inciting

treason,

rebellion,

insurrection,

sedition

or

subversion

against

the

Government of the Philippines, or forcible resistance to

any law of the Philippines, or containing any threat to

take the life of, or inflict bodily harm upon, any person in

the Philippines.

c.

Written

or

printed

articles,

negatives

or

cinematographic

films,

photographs,

engravings,

lithographs,

objects,

paintings,

drawings

or

other

representation of an obscene or immoral character.

© Compiled by RGL

162 of 201