Revised Rules of the Court of Tax Appeals

Section 1

The complaint shall contain allegations showing jurisdiction of the Court and a concise statement of the complete facts of the plaintiff’s cause or causes of action. The complaint shall be verified and must contain a certification against forum shopping as provided in Sections 4 and 5, Rule 7 of the Rules of Court. (n)

Sec 2

The petition for review shall contain allegations showing the jurisdiction of the Court, a concise statement of the complete facts and a summary statement of the issues involved in the case, as well as the reasons relied upon for the review of the challenged decision. The petition shall be verified and must contain a certification against forum shopping as provided in Section 3, Rule 46 of the Rules of Court. A clearly legible duplicate original or certified true copy of the decision appealed from shall be attached to the petition. (RTCA, Rule 5, sec. 2a)

Sec 3

The Clerk of Court shall not receive a petition for review for filing unless the petitioner submits proof of payment of the docket fees. Upon receipt of the petition or the complaint, it will be docketed and assigned a number, which shall be placed by the parties on all papers thereafter filed in the proceeding. The Clerk of Court will then issue the necessary summons to the respondent or defendant. (RCTA, Rule 5, sec. 3a)

Sec 4

Bill of particulars. – (a) Requirement for bill of particulars. – The Court, on its own initiative or upon motion of either party filed before responding to a pleading or, if no responsive pleading is permitted by these Rules, within ten days after service of the pleading upon him, may order a party to submit a detailed statement of the nature of the claim or defense or of any matter stated in any pleading, which is not averred with sufficient definiteness or particularity. Such order or motion shall point out the defects complained of and the details desired. After service of the bill of particulars or of a more definite pleading, the moving or adverse party may file his responsive pleading within ten days. (RCTA, Rule 8, sec. 1a) (b) Failure to comply. – If the order issued by the Court pursuant to paragraph (a) above is not complied with within ten days after notice of the order, or within such other time as the Court may fix, the Court may strike out the pleading to which the motion was directed or may make such other order as it deems just. The Court may upon motion set aside the order, or modify it in the interest of justice. (RCTA, Rule 8, sec. 2a) (c) Motion for bill of particulars when not allowed. – No motion for bill of particulars shall be allowed in cases falling under Sections 3(a)(3) and 3(c)(2) of Rule 4 of these Rules. (n)

Sec 5

Answer. – (a) Time for filing and contents. – Within fifteen days after service of summons, the respondent or the defendant shall file an answer to the petition or complaint which shall include all defenses in law and the specific provisions of law and applicable jurisprudence and grounds for dismissal of the petition or complaint, or which shall prevent and bar recovery. (Rule of Procedure for Civil Forfeiture, Asset Preservation and Freeze Order, Sec. 9, par. 2a; and RCTA, Rule 7, sec. 1a) (b) Transmittal of records. – The respondent Commissioner of Internal Revenue, Commissioner of Customs, the Secretary of Finance, the Secretary of Agriculture, or the Secretary of Trade and Industry, within ten days after his answer, the chairman of the Central Board of Assessment Appeals and the presiding judges of the Regional Trial Courts, within ten days from receipt of notice, shall certify and forward to the Court all the records of the case in their possession, with the pages duly numbered, and, if the records are in separate folders, then the folders will also be numbered. If there are no records, such fact shall be manifested to the Court within the same period of ten days. The Court may, on motion, and for good cause shown, grant an extension of time within which to submit the aforesaid records of the case. Failure to transmit the records within the time prescribed herein or within the time allowed by the Court may constitute indirect contempt of court. (RCTA, Rule 7, sec. 2a)

Sec 6

An attorney may enter his appearance by signing the initial pleading. An attorney may later enter his appearance only by filing an entry of appearance with the written conformity of his client. The initial pleading or entry of appearance shall show: (1) The attorney’s specific address which must not be a Post Office Box number; (2) His Roll of Attorney’s Number; (3) The date and number of his current membership due in the Integrated Bar of the Philippines (IBP) per Official Receipt, or Lifetime Member Number; (4) Current Professional Tax Receipt (PTR) number together with date and place of issuance; and (5) MCLE certificate number and date of issue, unless exempt. The attorney or party entering his appearance shall serve a copy of the entry of appearance upon the opposing party. An attorney who appears in open court without previously having filed his written appearance must give his business address to the Clerk of Court and file his written appearance within forty-eight hours from such open court appearance. An attorney or party who has filed his appearance and who changes his address of record shall notify the Clerk of Court and the adverse party of such change of address, and a separate notice of such change of address shall be filed for each additional case. (RCTA, Rule 10, sec. 1a)