Back

Guidelines Implementing The Judicial -Affidavit Rule (JAR), Administrative Matter No. 12-8-8-SC, In The Court Of Tax Appeals (CTA).

GUIDELINES IMPLEMENTING THE JUDICIAL -AFFIDAVIT RULE (JAR), Administrative Matter No. 12-8-8-SC, IN THE COURT OF TAX APPEALS (CTA).

CTA CIRCULAR NO. 01-2013 (Judicial Affidavit Rule) | 2013-07-01

CTA CIRCULAR NO. 01-2013
 
GUIDELINES IMPLEMENTING THE JUDICIAL -AFFIDAVIT RULE (JAR), Administrative Matter No. 12-8-8-SC, IN THE COURT OF TAX APPEALS (CTA).
 
WHEREAS, the Judicial Affidavit Rule took effect on January 1, 2013;
 
WHEREAS, the Judicial Affidavit Rule shall apply to all actions, proceedings, and incidents requiring the reception of evidence before the Court of Tax Appeals;
 
WHEREAS, both civil and criminal cases before the Court of Tax Appeals, which invariably involve the presentation of voluminous documents in evidence, are not of the same nature as the cases tried in the regular courts;
 
NOW, THEREFORE,...