Rules 42-43

Section 6. Due course. – If upon the filing of the comment or such other pleadings as the court may allow
or require, or after the expiration of the period for the filing thereof without such comment or pleading
having been submitted, the Court of Appeals finds prima facie that the lower court has committed
an error of fact or law that will warrant a reversal or modification of the appealed decision, it may
accordingly give due course to the petition. (n)

Section 7. Elevation of record. – Whenever the Court of Appeals deems it necessary, it may order the
clerk of court of the Regional Trial Court to elevate the original record of the case including the oral and
documentary evidence within fifteen (15) days from notice. (n)

Section 8. Perfection of appeal; effect thereof. –

(a) Upon the timely filing of a petition for review and the payment of the corresponding docket
and other lawful fees, the appeal is deemed perfected as to the petitioner.
The Regional Trial Court loses jurisdiction over the case upon the perfection of the appeals
filed in due time and the expiration of the time to appeal of the other parties.
However, before the Court of Appeals gives due course to the petition, the Regional Trial
Court may issue orders for the protection and preservation of the rights of the parties which
do not involve any matter litigated by the appeal, approve compromises, permit appeals of
indigent litigants, order execution pending appeal in accordance with section 2 of Rule 39,
and allow withdrawal of the appeal. (9a, R41)
(b) Except in civil cases decided under the Rule on Summary Procedure, the appeal shall stay
the judgment or final order unless the Court of Appeals, the law, or these Rules shall provide
otherwise. (n)

Section 9. Submission for decision. – If the petition is given due course, the Court of Appeals may set
the case for oral argument or require the parties to submit memoranda within a period of fifteen (15)
days from notice. The case shall be deemed submitted for decision upon the filing of the last pleading or
memorandum required by these Rules or by the court itself. (n)

RULE 43
APPEALS FROM THE COURT OF TAX APPEALS AND
QUASI-JUDICIAL AGENCIES TO THE COURT OF APPEALS

Section 1. Scope. – This Rule shall apply to appeals from judgments or final orders of the Court of
Tax Appeals and from awards, judgments, final orders or resolutions of or authorized by any quasi-
judicial agency in the exercise of its quasi-judicial functions. Among these agencies are the Civil Service
Commission, Central Board of Assessment Appeals, Securities and Exchange Commission, Office of the
President, 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, Department of Agrarian Reform under
Republic Act No. 6657, Government Service Insurance System, Employees Compensation Commission,
Agricultural Inventions Board, Insurance Commission, Philippine Atomic Energy Commission, Board

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 Rule 43

of Investments, Construction Industry Arbitration Commission, and voluntary arbitrators authorized by

Section 2. Cases not covered. – This Rule shall not apply to judgments or final orders issued under the
Labor Code of Philippines. (n)

Section 3. Where to appeal. – An appeal under this Rule may be taken to the Court of Appeals within
the period and in the manner herein provided, whether the appeal involves questions of fact, of law, or
mixed questions of fact and law. (n)

Section 4. Period of appeal. – The appeal shall be taken within fifteen (15) days from notice of the award,
judgment, final order or resolution, or from the date of its last publication, if publication is required by
law for its effectivity, or of the denial of petitioner’s motion for new trial or reconsideration duly filed in
accordance with the governing law of the court or agency a quo. Only one (1) motion for reconsideration
shall be allowed. Upon proper motion and the payment of the full amount of the docket fee before the
expiration of the reglementary period, the Court of Appeals may grant an additional period of fifteen
(15) days only within which to file the petition for review. No further extension shall be granted except
for the most compelling reason and in no case to exceed fifteen (15) days. (n)

Section 5. How appeal taken. – Appeal shall be taken by filing a verified petition for review in seven (7)
legible copies with the Court of Appeals, with proof of service of a copy thereof on the adverse party and
on the court or agency a quo. The original copy of the petition intended for the Court of Appeals shall
be indicated as such by the petitioner.
Upon the filing of the petition, the petitioner shall pay to the clerk of court of the Court of
Appeals the docketing and other lawful fees and deposit the sum of P500.00 for costs. Exemption from
payment of docketing and other lawful fees and the deposit for costs may be granted by the Court of
Appeals upon a verified motion setting forth valid grounds therefor. If the Court of Appeals denies the
motion, the petitioner shall pay the docketing and other lawful fees and deposit for costs within fifteen
(15) days from notice of the denial. (n)

Section 6. Contents of the petition. – The petition for review shall (a) state the full names of the parties
to the case, without impleading the court or agencies either as petitioners or respondents; (b) contain
a concise statement of the facts and issues involved and the grounds relied upon for the review; (c) be
accompanied by a clearly legible duplicate original or a certified true copy of the award, judgment,
final order or resolution appealed from, together with certified true copies of such material portions of
the record referred to therein and other supporting papers; and (d) contain a sworn certification against
forum shopping as provided in the last paragraph of section 2, Rule 42. The petition shall state the
specific material dates showing that it was filed within the period fixed herein. (2a)

Section 7. Effect of failure to comply with requirements. – The failure of the petitioner to comply with any
of the foregoing requirements regarding the payment of the docket and other lawful fees, the deposit for
costs, proof of service of the petition, and the contents of and the documents which should accompany
the petition shall be sufficient ground for the dismissal thereof. (n)

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Rules 43-44

Section 8. Action on the petition. – The Court of Appeals may require the respondent to file a comment
on the petition, not a motion to dismiss, within ten (10) days from notice, or dismiss the petition if it
finds the same to be patently without merit, prosecuted manifestly for delay, or that the questions raised
therein are too unsubstantial to require consideration. (6a)

Section 9. Contents of comment. – The comment shall be filed within ten (10) days from notice in seven
(7) legible copies and accompanied by clearly legible certified true copies of such material portions of
the record referred to therein together with other supporting papers. The comment shall (a) point out
insufficiencies or inaccuracies in petitioner’s statement of facts and issues; and (b) state the reasons why
the petition should be denied or dismissed. A copy thereof shall be served on the petitioner, and proof of
such service shall be filed with the Court of Appeals. (9a)

Section 10. Due course. – If upon the filing of the comment or such other pleadings or documents as may
be required or allowed by the Court of Appeals or upon the expiration of the period for the filing thereof,
and on the basis of the petition or the records the Court of Appeals finds prima facie that the court or
agency concerned has committed errors of fact or law that would warrant reversal or modification of
the award, judgment, final order or resolution sought to be reviewed, it may give due course to the
petition; otherwise, it shall dismiss the same. The findings of fact of the court or agency concerned, when
supported by substantial evidence, shall be binding on the Court of Appeals. (n)

Section 11. Transmittal of record. – Within fifteen (15) days from notice that the petition has been given
due course, the Court of Appeals may require the court or agency concerned to transmit the original
or a legible certified true copy of the entire record of the proceeding under review. The record to be
transmitted may be abridged by agreement of all parties to the proceeding. The Court of Appeals may
require or permit subsequent correction of or addition to the record. (8a)

Section 12. Effect of appeal. – The appeal shall not stay the award, judgment, final order or resolution
sought to be reviewed unless the Court of Appeals shall direct otherwise upon such terms as it may deem
just. (10a)

Section 13. Submission for decision. – If the petition is given due course, the Court of Appeals may set
the case for oral argument or require the parties to submit memoranda within a period of fifteen (15)
days from notice. The case shall be deemed submitted for decision upon the filing of the last pleading or
memorandum required by these Rules or by the Court of Appeals. (n)

PROCEDURE IN THE COURT OF APPEALS

RULE 44
ORDINARY APPEALED CASES

Section 1. Title of cases. – In all cases appealed to the Court of Appeals under Rule 41, the title of the
case shall remain as it was in the court of origin, but the party appealing the case shall be further referred
to as the appellant and the adverse party as the appellee. (1a, R46)

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