Revised Rules of the Court of Tax Appeals

Section 1

The Court is composed of a presiding justice and five associate justices appointed by the President of the Philippines. In appropriate cases, the Court shall sit en banc, or in two Divisions of three justices each, including the presiding justice, who shall be the Chairman of its First Division. (n)

Sec 2

The Court shall exercise its adjudicative powers, functions and duties en banc or in Divisions. The Court shall sit en banc in the exercise of its administrative, ceremonial and non-adjudicative functions. (n)

Sec 3

The presiding justice or, in his absence, the most senior justice in attendance shall preside over the sessions of the Court en banc. The attendance of four justices of the Court shall constitute a quorum for its sessions en banc. The presence at the deliberation and the affirmative vote of four justices of the Court en banc shall be necessary for the rendition of a decision or resolution on any case or matter submitted for its consideration. Where the necessary majority vote cannot be had, the petition shall be dismissed; in appealed cases, the judgment or order appealed from shall stand affirmed; and on all incidental matters, the petition or motion shall be denied. No decision of a Division of the Court may be reversed or modified except by the affirmative vote of four justices of the Court en banc acting on the case. Interlocutory orders or resolutions shall be acted upon by majority vote of the justices present constituting a quorum. (Rules of Court, Rule 56, sec. 7a)

Sec 4

The chairman of the Division or, in his absence, its senior member shall preside over the sessions of the Court in Divisions. The attendance of at least two justices of the Court shall be necessary to constitute a quorum for its sessions in Divisions. The presence at the deliberation and the affirmative vote of at least two justices shall be required for the pronouncement of a judgment or final resolution of the Court in Divisions. (n)

Sec 5

The Court en banc or in Divisions shall conduct hearings on such days and at such times and at such places as it may fix, with notice to the parties concerned. However, the Friday of each week shall be devoted to hearing motions, unless, for special reasons, the Court en banc or in Divisions shall, motu proprio or upon motion of a party, fix another day for the hearing of any motion. (RCTA, Rule 3, sec. 2a)

Sec 6

Disqualification of justices. (a) Mandatory. – No justice or other officer or employee of the Court shall intervene, directly or indirectly, in the management or control of any private enterprise which in any way may be affected by the functions of the Court. Justices of the Court shall be disqualified from sitting in any case on the same grounds provided under the first paragraph, Section 1, Rule 137 of the Rules of Court. No person who has once served in the Court either as presiding justice or as associate justice shall be qualified to practice as counsel before the Court for a period of one year from his retirement or resignation as such. (Rules of Court, Rule 137, sec. 1, par. 1a) (b) Disclosure and consent of parties and lawyers. – A justice disqualified under the first paragraph, Section 1 of Rule 137 of the Rules of Court, may, instead of withdrawing from a case or proceeding, disclose on the records the basis of his disqualification. If, based on such disclosure, the parties and lawyers, independently of the justice’s participation, all agree in writing that the reason for the inhibition is immaterial or unsubstantial, the justice may participate in the action or proceeding. The agreement, signed by all parties and lawyers, shall be incorporated in the record of the action or proceeding. (Rules of Court, Rule 137, sec. 1, par. 1a) (c) Voluntary. – A justice of the Court may, in the exercise of his sound discretion, disqualify himself from sitting in a case or proceeding, for just or valid reasons other than those mentioned above. (Rules of Court, Rule 137, sec. 1, par. 2a) A justice of the Court who inhibits himself from sitting in a case or proceeding shall immediately notify in writing the presiding justice and the members of his Division. (n)

Sec 7

When a motion for inhibition of a justice is filed, the Court, en banc or in Division, shall act upon the motion. However, if the motion for inhibition is based on a discretionary ground, the Court shall refer the motion to the justice involved for his appropriate action. (n)