Rules of the Court of Tax Appeals

September 10, 1955RULES OF THE COURT OF TAX APPEALSPursuant to the provisions of section 8 of Republic Act No. 1125, the Court of Tax Appeals hereby adopts and promulgates the following rules for the conduct of the business of the Court:RULE 1Title and ConstructionSECTION 1. These rules shall be known and cited as the Rules of the Court of Tax Appeals.SECTION 2. These rules shall be liberally construed in order to promote their object and to assist the parties in obtaining just, speedy, and inexpensive determination if every action and proceeding. RULE 2SealSECTION 1. The seal of the Court of Tax Appeals 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, and running from left to right on the upper margin thereof the words "COURT OF TAX APPEALS", and from left to right on its lower margin the words "REPUBLIC OF THE PHILIPPINES."RULE 3Place of Offices and Business HoursSECTION 1. For the purpose...