SC CIRCULAR NO. 1-91, February 27, 1991

1. SCOPE.- These rules shall apply to appeals from -final orders
   or decision of the Court of Tax Appeals. They shall also apply to appeals from
   final orders or decisions ot any quasi-judicial agency from which an appeal is
   now allowed by statute to the Court of Appeals or the Supreme Court. Among these
   agencies are the Securities and Exchange Commission, Land Registration
   Authority, Social Security Commission, Civil Aeronautics Board, Bureau of
   Patents, Trademarks and Technology Transfer, National Electrification
   Administration, Energy Regulatory Board, National Telecommunications Commission,
   Secretary of Agrarian Re-form and Special Agrarian Courts under RA 6657,
   Government Service Insurance System, Employees Compensation Commission,
   Agricultural Inventions Board, Insurance Commission and Philippine Atomic
   Energy Commission.

2. CASES NOT COVERED.- These rules shall not apply to decisions
   and interlocutory orders of the National Labor Relations Commission or the
   Secretary of Labor and Employment under the Labor Code’ of the Philippines, the
   Central Board of Assessment Appeals, and other quasi—judicial agencies from
   which no appeal to the courts is prescribed or allowed by
   statute.

3. WHO MAY APPEAL AND WHERE TO APPEAL.- The appeal of a party
   affected by a final order, decision, or judgment of the Court of Tax Appeals or
   of a quasi-judicial agency shall be taken to the Court of Appeals within the
   period and in the manner herein provided, whether the appeal involves questions
   of fact or of law or mixed questions of fact and law. From final judgments or
   decisions of the Court of Appeals, the aggrieved party may appeal by certiorari
   to the Supreme Court as provided in Rule 45 of the Rules of
   Court.

4. PERIOD OF APPEAL.- The appeal shall be taken within fifteen
   (15) days from notice of the ruling, award, order, decision, or judgment or from
   the date of its last publication, if publication is required by law for its
   effectivity. One (1) motion for reconsideration of said ruling. award, order,
   decision, or judgment may be allowed. if the motion is denied, the movant may
   appeal during the remaining period for appeal reckoned from notice of the
   resolution of denial.

5. HOW APPEAL TAKEN.- Appeal shall be taken by filing a verified
   petition for review in six (6) legible copies, with the Court of Appeals, a copy
   of which shall be served on the adverse party and on the court or agency a quo.
   Proof of service of the petition on the adverse party and on the court or
   agency a quo shall be attached to the petition.

6. CONTENTS OF PETITION.- The petition -for review shall contain
   a concise statement of the facts and issues involved and the grounds relied
   upon -for the review, and shall be accompanied by a duplicate original or a certified true copy of the ruling, award, order, decision or judgment  appealed from, together with certified true copies of such material portions of the record as referred to therein and other supporting papers. The petition shall state the specific material dates showing that it was filed within the period fixed therein.

7. DOCKETING AND OTHER FEES; EXEMPTION THEREFROM.- Upon filing
   the petition for review, the petitioner shall pay to the clerk of the Court of
   Appeals the docketing and other prescribed fees. In case the appellant is a
   laborer, or employee, agricultural lessee or tenant, he may file a verified
   motion setting forth said fact and praying that he be exempted from payment of
   docketing and other legal fees and the deposit for costs. If the court denies
   the motion, the appellant shall pay the docketing and other legal fees within
   fifteen (15) days from notice of the denial otherwise the appeal shall be
   dismissed.

8. WHEN PETITION GIVEN DUE COURSE.- The Court of appeals shall
   qive due course to the petition only when it shows prima facie that the court,
   commission, board, office or agency concerned has committed errors of fact or
   law that would warrant reversal or modification of the order, ruling or decision
   sought to be reviewed. The findings of fact of the court commission, board,
   office or agency concerned when supported by substantial evidence shall be
   final.

9. DEPOSIT FOR COSTS.- If the petition is given due course, the
   petitioner shall deposit with the Court of Appeals the sum of four hundred pesos
   (P400.00) for costs within three (3) days from notice by the clerk of court,
   unless a different period is fixed by the court. Upon failure of petitioner to
   make the deposit within the said period, the petition shall be
   dismissed.

10. ANSWER OF RESPONDENT.- Within ten (10) days from notice that
    the petition has been given due course, the respondent may file an answer to the petition. The answer shall be filed in six (&) legible copies and
    accompanied by certified true copies of such material portions of the record
    referred to therein tethered with other supporting papers. The answer shall (a)
    point out inefficiencies or inaccuracies in petitioner’s statement of facts and
    issues; and (b) state the reasons why the petition should be denied or
    dismissed. Copy thereof shall be served on the petitioner. If no answer is
    filed, the Court of Appeals shall render judgment on the basis of the
    petition.

11. TRANSMITTAL OF RECORD.- Within fifteen (15) days from notice
    that the petition has been given due course, the court commission, board, office
    or agency concerned shall transmit to the Court of Appeals the original or a
    certified copy of the entxre record of the proceeding under review. The record
    to be transmitted may be abridged by agreement of all parties to the proceeding.
    The Court o-f Appeals may require or permit subsequent correction or addition to
    the record.

12. EFFECT OF APPEAL.- The appeal shall not stay the order,
    ruling or decision sought to be reviewed unless the Court of Appeals shall
    direct otherwise upon such terms as it may deem just. (Rules 43,
    44)

13. SUBMISSION FOR DECISION.- The case shall deemed submitted for
    decision upon the filling of the answer or expiration of the period to do so,
    unless the Court of Appeals sets the case for oral argument, or requires the
    parties to submit memoranda.

14. Rules 43 and 44 of the Rules repealed and superseded by this
    Circular.of Court are hereby

15. 15. This Circular shall take effect fifteen (15) days its
    publication in a newspaper of general circulation.

FOR STRICT COMPLIANCE.

February 27, 1991.