Revised Rules of the Court of Tax Appeals

Section 1

The rule on pre-trial under Rules 18 and 118 of the Rules of Court, as amplified in A.M. No. 03-1-09-SC dated July 13, 2004 (Re: Rule on Guidelines to be Observed by Trial Court Judges and Clerk of Court in the Conduct of Pre-Trial and Use of Deposition-Discovery Measures), shall apply to all cases falling within the original jurisdiction of the Court, except that the parties may not be allowed to compromise the criminal liability or submit the case to mediation, arbitration or other mode of alternative dispute resolution. (n)

Sec 2

In civil cases, the Clerk of Court shall set the case for pre-trial on the first available date immediately following the tenth day after the filing of the answer. In criminal cases, the Clerk of Court shall set the case for pre-trial not later than ten days after arraignment, if the accused is detained, nor later than thirty days if the accused is on bail. (RCTA, Rule 11, sec. 1a)

Sec 3

Where, due to the urgency of the case, either party desires that the pre-trial be set on an earlier date, such party shall so state in his pleading, in which event the clerk of Court shall set the pre-trial on the first available date immediately after the filing of the answer. (RCTA, Rule 11, sec. 2a)

Sec 4

The Court shall confer with the parties in pre-trial conferences with a view to narrowing the issues, making admissions of or stipulating on facts, simplifying the presentation of evidence, or otherwise assisting in the preparation for trial or possible disposition of the case in whole or in part without trial. (n)

Sec 5

In civil cases, the parties shall submit, at least three days before the pre-trial, their respective pre-trial briefs containing the following: (a) A statement of their willingness to compromise the civil liability indicating its desired terms, except that the case shall not be subject to referral to mediation, arbitration or other mode of alternative dispute resolution; (b) A summary of admitted facts and proposed stipulation of facts; (c) The issues to be tried or resolved; (d) The documents or exhibits to be presented, stating their purpose. No evidence shall be allowed to be presented and offered during the trial in support of a party’s evidence-in-chief other than those that had been pre-marked and identified, unless allowed by the Court to prevent manifest injustice; (e) A manifestation of their having availed themselves of discovery procedures or referral to commissioners; and (f) The numbers and names of the witnesses, the substance of their testimonies and the approximate number of hours that will be required by the parties for the presentation of their respective witnesses. The consequence on the party at fault shall be the same as the effect of failure to appear. Failure to file the pre-trial brief or to comply with its required contents shall have the same effect as failure to appear at the pre-trial. (Rules of Court, Rule 18, sec. 6a)

Sec 6

Procedure in criminal cases. – (a) Before the preliminary conference. – Before the pre-trial conference, the Court may issue an order referring the case to the Division Clerk of Court for a preliminary conference of the parties at least three days prior to the pre-trial: (1) To mark the documents or exhibits to be presented by the parties and copies to be attached to the records after comparison; (2) To consider other matters as may aid in its disposition; and (3) To inform the parties that no evidence shall be allowed to be presented and offered during the trial other than those identified and marked during the pre-trial unless allowed by the Court to prevent manifest injustice. (Rule on Guidelines to be Observed by Trial Court Judges and Clerks of Court in the Conduct of Pre-trial and Use of Deposition-Discovery Measures, Sec. 1B[2]a) (b) During the preliminary conference. – The Division Clerk of Court shall: (1) Mark the documents to be presented as exhibits and copies attached to the records after comparison; (2) Ascertain from the parties the undisputed facts and admission on the genuineness and due execution of documents marked as exhibits; and (3) Consider such other matters as may aid in the prompt disposition of the case. The proceedings during the preliminary conference shall be recorded in the minutes of preliminary conference to be signed by both parties and counsel. The Division Clerk of Court shall attach the minutes of preliminary conference and the exhibits to the case record before the pre-trial. (Rule on Guidelines to be Observed by Trial Court Judges and Clerks of Court in the Conduct of Pre-trial and Use of Deposition-Discovery Measures, Sec. IB[3]a) (c) During the pre-trial conference. – The Court at the pre-trial conference shall consider the following: (1) Stipulation of facts and issues raised; (2) Marking for identification of evidence of the parties; (3) Waiver of objections to admissibility of evidence; (4) Modification of order of trial; and (5) Such matters as will promote a fair and expeditious trial of the criminal and civil aspects of the case. (Rules of Court, Rule 118, sec. 1a). All agreements or admissions made or entered during the pre-trial conference shall be in writing and signed by the accused and counsel; otherwise, they cannot be used in evidence against the accused. The agreements shall be subject to the approval of the Court. (Rule on Guidelines to be Observed by Trial Court Judges and Clerks of Court in the Conduct of Pre-trial and Use of Deposition –Discovery Measures, Sec. IB[8]a; and Rules of Court, Rule 118, sec. 2a) The Court may impose appropriate sanctions or penalties on the accused or counsel or the prosecutor who does not appear at the pre-trial conference and does not offer an acceptable excuse for his absence and lack of cooperation. (Rules of Court, Rule 118, sec. 3a) (d) Pre-trial order. – After the pre-trial conference, the Court shall issue a pre-trial order reciting the actions taken, the facts stipulated, the admissions made, evidence marked, and such other matters covered during the pre-trial conference. The order shall bind the parties, limit the trial to matters not disposed of and control the course of the action during the trial, unless modified by the Court to prevent manifest injustice. (Rules of Court, Rule 118, sec. 4a)