Revised Rules of the Court of Tax Appeals

Section 1

These Rules shall be known and cited as the Revised Rules of the Court of Tax Appeals (RRCTA). (RCTA, Rule 1, sec. 1a)

Sec 2

The Rules shall be liberally construed in order to promote their objective of securing a just, speedy, and inexpensive determination of every action and proceeding before the Court. (RCTA, Rule 1, sec. 2a)

Sec 3

The Rules of Court in the Philippines shall apply suppletorily to these Rules. (n)