RULE 142 Cost Section 1. Cost ordinarily follow results of suit.

Unless otherwise provided in these rules, cost shall be allowed to the prevailing party as a matter of course, but the court shall have power, for special reasons, to adjudge that either party shall pay the costs of an action, or that the same be divided, as may be equitable. No costs shall be allowed against the Republic of the Philippines unless otherwise provided by law. Section 2. When action or appeal dismissed. f an action or appeal is dismissed for want of jurisdiction or otherwise, the court nevertheless shall have the power to render judgment for cost, as justice may require. Section 3. Cost when appeal frivolous. !here an action or appeal is found to be frivolous, double or treble cost may be imposed on the plaintiff or appellant, which shall be paid by his attorney, if so ordered by the court. Section 4. False allegations. "n averment in a pleading made without reasonable cause and found untrue shall subject the offending party to the payment of such reasonable e#penses as may have been necessarily incurred by the other party by reason of such untrue pleading. $he amount of e#penses so payable shall be fi#ed by the judge in the trial, and ta#ed as costs. Section 5. No cost for irrelevant matters. !hen the record contains any unnecessary, irrelevant, or immaterial matter, the party as whose instance the same was inserted or at whose instance the same was printed, shall not be allowed as costs any disbursement for preparing, certifying, or printing such matter. Section 6. Attorney's fees as cost. No attorney%s fees shall be ta#ed as costs against the adverse party, e#cept as provided by the rules of civil law. &ut this section shall have no relation to the fees to be charged by an attorney as against his client. Section 7. Restriction of cost. f the plaintiff in any action shall recover a sum not e#ceeding ten pesos as debt or damages, he shall recover no more cost than debt or damages, unless the court shall certify that the action involved a substantial and important right to the plaintiff in which case full cost may be allowed. Section 8. Costs, how to taxed. n inferior courts, the costs shall be ta#ed by the justice of the peace or municipal judge and included the judgment. n superior courts, costs shall be ta#ed by the cler' of the corresponding court on five days% written notice giving by the prevailing party to the adverse party. !ith this notice shall be served a statement of the items of the cost claimed by the prevailing party, verified by his oath or that of his attorney. (bjections to the ta#ation shall be made in writing, specifying the items objected to. )ither party may appeal to the court from the cler'%s ta#ation. $he costs shall be inserted in the judgment if ta#ed before its entry, and payment thereof shall be enforced by e#ecution. Section 9. Cost in justice of the peace or municipal courts. n an action or proceeding pending before a justice of the peace or municipal judge, the prevailing party may recover the following cost, and no other* +a, -or the complaint or answer, two pesos. +b, -or the attendance of himself, or his counsel, or both, on the day of trial, five pesos. +c, -or each additional day%s attendance required in the actual trial of the case, one peso. +d, -or each witness produced by him, for each day%s necessary attendance at the trial, one peso, and his lawful traveling fees. +e, -or each deposition lawfully ta'en by him and produced in evidence, five pesos. +f, -or original documents, deeds, or papers of any 'ind produced by him. nothing.

+g, -or official copies of such documents, deeds, or papers, the lawful fees necessarily paid for obtaining such copies. +h, $he lawful fees paid by him for service of the summons and other process in the action. +i, $he lawful fees charged against him by the judge of the court in entering and doc'eting and trying the action or proceeding. Section 10. Cost in Court of First nstance. n an action or proceeding pending in a /ourt of -irst nstance, the prevailing party may recover the following costs, and no other* +a, -or the complaint or answer, fifteen pesos. +b, -or his own attendance, and that of his attorney, down to and including final judgment, twenty pesos. +c, -or each witness necessarily produced by him, for each day%s necessary attendance of such witness at the trial, two pesos, and his lawful traveling fees. +d, -or each deposition lawfully ta'en by him, and produced in evidence, five pesos. +e, -or original documents, deeds, or papers of any 'ind produced by him, nothing. +f, -or official copies of such documents, deeds, or papers, the lawful fees necessarily paid for obtaining such copies. +g, $he lawful fees paid by him in entering and doc'eting the action or recording the proceedings, for the service of any process in action, and all lawful cler'%s fees paid by him. Section 11. Costs in Court of Appeals and in !upreme Court. n an action or proceeding pending in the /ourt of "ppeals or in the 0upreme /ourt, the prevailing party may recover the following costs, and no other* +a, -or his own attendance, and that of his attorney, down to and including final judgment, thirty pesos in the /ourt of "ppeals and fifty pesos in the 0upreme /ourt. +b, -or official copies of record on appeal and the printing thereof, and all other copies required by the rules of court, the sum actually paid for the same. +c, "ll lawful fees charged against him by the cler' of the /ourt of "ppeals or of the 0upreme /ourt, in entering and doc'eting the action and recording the proceedings and judgment therein and for the issuing of all process. +d, No allowance shall be made to the prevailing party in the 0upreme /ourt or /ourt of "ppeals for the brief or written or printed arguments of his attorney, or copies thereof, aside from the thirty or fifty pesos above stated. +e, f testimony is received in the 0upreme /ourt or /ourt of "ppeals not ta'en in another court and transmitted thereto, the prevailing party shall be allowed the same cost for witness fees, depositors, and process and service thereof as he would have been allowed for such items had the testimony been introduced in a /ourt of -irst nstance. +f, $he lawful fees of a commissioner in an action may also be ta#ed against the defeated party, or apportioned as justice requires. Section 12. Costs when witness fails to appear. f a witness fails to appear at the time and place specified in the subpoena issued by any inferior court, the cost of the warrant of arrest and of the arrest of the witness shall be paid by the witness if the court shall determine that his failure to answer the subpoena was wilful or without just e#cuse.

Section 13. Costs when the person cited for examination in pro"ate proceedings. !hen a person is cited, on motion of another, to appear before the court to be e#amined in probate proceedings, the court may, in its discretion ta# costs for the person so cited and issue e#ecution therefor, allowing the same fees as for witnesses in /ourts of -irst nstance.

RULE 143 Applicability o t!e R"les $hese rules shall not apply to land registration, cadastral and election cases, naturali1ation and insolvency proceedings, and other cases not herein provided for, e#cept by analogy or in a suppletory character and whenever practicable and convenient.
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RULE 144 E ecti#eness $hese ru'es shall ta'e effect on 4anuary 5, 5678. $hey shall govern all cases brought after they ta'e effect, and also all furtherproceedings in cases then pending. e#cept to the e#tent that in the opinion of the court their application would not be feasible or would wor' injustice, in which event the former procedure shall apply.