Revised Rules of the Court of Tax Appeals

Section 1

The Court shall have its principal office in Metro Manila. RCTA, Rule 3, sec. 1a)

Sec 2

The seal of the Court shall be circular in form and shall be of the usual size. It shall bear, in its center, a design of the coat of arms of the Republic of the Philippines with the words “BATAS AT BAYAN” immediately underneath the design. On the upper margin running from left to right are the words “COURT OF TAX APPEALS,” and on its lower margin the words “REPUBLIKA NG PILIPINAS.” (RCTA, Rule 2, sec. 1a)

Sec 3

The seal of the Court shall be affixed to all summons, subpoena, notices, decisions, orders or resolutions, certified copies of official records and such other papers that the Court may require to be sealed. (n)

Sec 4

The Office of the Clerk of Court shall be open for the transaction of business and receiving petitions, complaints, pleadings, motions, and other papers, during the hours from eight o’clock in the morning to four-thirty o’clock in the afternoon on Mondays to Fridays, except on such days as may be designated by law or executive proclamation as non-working official holidays. (RCTA, Rule 3, sec. 3a)