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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

In a civil action for collection of tax due, the RTC rendered final judgment in favor of the taxpayer. The Bureau of Internal Revenue (BIR), being aggrieved, files a notice of appeal to the Court of Appeals. The taxpayer moves for stay of enforcement; the trial court orders that enforcement may proceed pending appeal. (a) Who may appeal from the RTC judgment, and why? (b) How is the appeal perfected, and what must be included in the record on appeal? (c) What is the effect of the appeal on enforcement, and under what conditions can a stay of execution be granted or denied?

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Filing a notice of appeal automatically suspends the enforcement of the judgment until the Court of Appeals rules. The aggrieved party may appeal; the record on appeal must include the judgment, the pleadings, the transcript, and the documentary exhibits; the appeal is perfected by filing the notice of appeal with the Court of Appeals directly within 60 days; the stay is automatically granted. The Bureau of Internal Revenue (the party aggrieved by the RTC judgment) may appeal; because a party adversely affected by a judgment may appeal. To perfect the appeal, file a notice of appeal within 15 days from notice of judgment, and within 30 days from perfection, file the record on appeal with the trial court. The record on appeal must include the RTC judgment, the pleadings and other papers on file, the evidence admitted in the proceeding, the transcript of stenographic notes, and the documentary exhibits admitted. The effect on enforcement is that the judgment is not automatically stayed; a stay of execution may be granted by the appellate court on motion and upon posting a supersedeas bond in an amount equal to the judgment plus interest and costs. Absent such stay, enforcement may proceed. Only the government may appeal from RTC judgments in tax matters; the record on appeal must be prepared by the government agency itself and includes the judgment, pleadings, and the docket; the stay of execution is automatic.

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