Commercial and Taxation Laws › Taxation Law › Tax Remedies › Judicial Remedies › Procedure
ii. Civil Cases
Procedure and Evidence in Civil Cases
Under the governing procedural rules, the procedure in ordinary civil cases shall be observed1. Should a trial be necessary, the reception of the evidence may be referred to a member of the court or to a judge of a Regional Trial Court1.
With respect to documentary evidence presented in civil proceedings, a notarized document carries the evidentiary weight conferred upon it regarding its due execution, and documents acknowledged before a notary public enjoy the presumption of regularity (Faustino Co Shu Kiam v. Republic, G.R. No. 279277, 29 June 2026)2. Moreover, in actions involving title reconstitution, certifications issued by the Land Registration Authority or the Registry of Deeds must explicitly state whether the original title existed on file and was in force when lost or destroyed, briefly explain the loss or destruction, and state the registered owner's name if known (Faustino Co Shu Kiam)2.
Authorities
- Faustino Co Shu Kiam v. Republic, G.R. No. 279277, 29 June 2026
- Rules of Court, Procedure