Are the rules on evidence material if there is a factual issue?

What about if there is a

legal issue?

Yes, the rules on evidence is material if there is a factual issue, because the
existence or non-existence of a fact will be determined by evidences admitted by the
court, which must be in accordance to the rules on evidence.

Rules on evidence is not material if there is a legal issue because the

applicability of laws and rules is conferred by the law, not the evidences admitted.