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Amendments to Tax Court Rules 2020

The Court of Tax Appeals approved amendments to its rules based on recent changes to the Rules of Civil Procedure. Specifically, it adopted 12 provisions from the 2019 amendments to the civil procedure rules for all cases filed after May 1, 2020. It also applied the remaining civil procedure rule amendments in a supplementary manner. This aims to harmonize the tax court rules with the latest national civil procedure rules updates.

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108 views2 pages

Amendments to Tax Court Rules 2020

The Court of Tax Appeals approved amendments to its rules based on recent changes to the Rules of Civil Procedure. Specifically, it adopted 12 provisions from the 2019 amendments to the civil procedure rules for all cases filed after May 1, 2020. It also applied the remaining civil procedure rule amendments in a supplementary manner. This aims to harmonize the tax court rules with the latest national civil procedure rules updates.

Uploaded by

JT Gal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

REPUBLIC OF THE PHILIPPINES

COURT OF TAX APPEALS


QUEZON CITY

EN BANC RESOLUTION NO. 9 - 2020

WHEREAS, on October 15, 2019, the Supreme Court En Bane,


approved the 2019 Proposed Amendments to the 1997 Rules of Civil
Procedure which took effect on May 1, 2020. 1

WHEREAS, Section 3, Rule 1 of the Revised Rules of the Court of Tax


Appeals (RRCTA), provides:

"RULE I
TITLE AND CONSTRUCTION

SECTION 1. xxx.

XXX

SEC . 3. Applicability of the Rules of Court. -The Rules of Court in the


Philippines shall apply suppletorily to these Rules."

WHEREAS, Honorable Associate Justices Erlinda P. Uy, Ma. Belen M.


Ringpis-Liban and Maria Rowena Modesto San Pedro, after conducting a
study, proposed that the following amendatory provisions of the 2019
Amendments to the 1997 Rules of Civil Procedure be adopted in the Court of
Tax Appeals, viz.:

(i) Section 2, Rule 6;


(ii) Sections 3, 4 and 5, Rule 7;
(iii) Section 12, Rule 8;
(iv) Rule 10;
(v) Section 11, Rule 11;
(vi) Rule 13;
(vii) Rule 15;
(viii) Rule 18;
(ix) Section 6, Rule 21;
(x) Rule 33;
(xi) Rule 34; and,
(xii) Rule 35.

and the remaining provisions thereof be applied in a suppletory manner


consistent with Section 3, Rule 1 of the Revised Rules of the Court of Tax
Appeals.

WHEREAS, after due deliberation, in addition to the foregoing, the


Court En Bane also agreed to adopt the following amendatory provisions of
the 2019 Amendments to the 1997 Rules of Civil Procedure in the Court of
Tax Appeals, viz. :

(i) Section 6, Rule 7; and,


(ii) Section 1, Rule 11 .

1
A.M. No. 19-10-20-SC.
.

. • En 5 ; Resolution No . 9 - 2020
Page 2 of 2

NOW THEREFORE, the Court En Bane RESOLVES, as it is hereby


RESOLVED, to:

(i) APPROVE the aforesaid proposal of Honorable Associate Justices


Erlinda P. Uy, Ma. Belen M. Ringpis-Liban and Maria Rowena Modesto San
Pedro;

(ii) ADOPT the following amendatory provisions of the 2019


Amendments to the 1997 Rules of Civil Procedure to all civil cases filed after
May 1, 2020; and to all pending civil proceedings filed prior to May 1, 2020,
except to the extent that in the opinion of the Court, their application would not
be feasible or would work injustice, in which event the former procedure shall
apply: Section 2, Rule 6; Sections 3, 4, 5 and 6, Rule 7; Section 12, Rule 8;
Rule 10; Sections 1 and 11, Rule 11; Rule 13; Rule 15; Rule 18; Section 6,
Rule 21 ; Rule 33; Rule 34 ; and , Rule 35; and ,

(iii) APPLY the remaining provisions of the 2019 Amendments to the


1997 Rules of Civil Procedure in a suppletory manner pursuant to Section 3,
Rule 1 of the Revised Rules of the Court of Tax Appeals .

August 7, 2020 .

Presiding Justice

~~~c-~~~~2:.· ~ra-...
J~ANITO c. CASTANEDA, JR. ERLI~uv
Associate Justice Associate Justice

~• ~ /:J -- ~.£1. . .
(;cq/~
' -... ..tfA
j, /T/;n~....___
MA. BELEN M. RINGPIS-LIBAN CATHERINE T. MANAHAN
Associate Justice Associate Justice

MARIA

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