ADMINISTRATIVE CIRCULAR NO. 14-2005, August 20, 2004
AMENDING SECTION 4, LETTER H OF AMENDED ADMINISTRATIVE CIRCULAR NO. 35-2004
Administrative Circulars August 20, 2004
WHEREAS, the Court of Tax Appeals has pointed out
that Section 4, letter H of the Amended Administrative Circular No.
35-2004 (Guidelines in the Allocation of the Legal Fees Collected Under
Rule 141 of the Rules of Court, As Amended, Between the Special
Allowance for the Judiciary Fund (SAJ) and the Judiciary Development
Fund (JDF) has failed to provide for the sharing between both for the
filing fee of P10.00 for each P1,000.00 in excess of P7,500,000.00 but
not beyond P50 Million. The sharing should be: (1) JDF – P1; SAJ – P9.
that Section 4, letter H of the Amended Administrative Circular No.
35-2004 (Guidelines in the Allocation of the Legal Fees Collected Under
Rule 141 of the Rules of Court, As Amended, Between the Special
Allowance for the Judiciary Fund (SAJ) and the Judiciary Development
Fund (JDF) has failed to provide for the sharing between both for the
filing fee of P10.00 for each P1,000.00 in excess of P7,500,000.00 but
not beyond P50 Million. The sharing should be: (1) JDF – P1; SAJ – P9.
NOW, THEREFORE, Section 4, letter H of the
Amended Administrative Circular No. 35-2004 promulgated on 20 August
2004 is hereby amended to read as follows:
Sec. 4 H – P7,500,000.00 OR MORE ON THE
FIRST P7,500,000.00, THE FEE SHALL BE P50,500.00, AND FOR EACH
P1,000.00, IN EXCESS OF P7,500,000.00, THE FEE SHALL BE P10.00: PROVIDED
THAT FOR ASSESSMENTS BEYOND P50 MILLION, THE FILING FEE FOR THE EXCESS
SHALL BE THE EQUIVALENT OF ONE-HALF (1/2) OF ONE (1%) PER CENTUM50,300.00
1.00
200.00
9.00
1/2
This amendment shall be retroactive to the date of effectivity of Amended Administrative Circular No. 35-2004.
The Court of Tax Appeals may make the corresponding correction or
adjustment of the sharing covered by this amendment on legal fees
heretofore collected.
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(Sgd.) HILARIO G. DAVIDE, JR.
Chief Justice |