Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2000 > February 2000 Decisions > G.R. No. 109193 February 1, 2000 - REPUBLIC OF THE PHIL. v. COURT OF APPEALS, ET AL.:




PHILIPPINE SUPREME COURT DECISIONS

THIRD DIVISION

[G.R. No. 109193. February 1, 2000.]

REPUBLIC OF THE PHILIPPINES, Petitioner, v. THE COURT OF APPEALS and PRECISION PRINTING INC., Respondents.

D E C I S I O N


PURISIMA, J.:


At bar is a Petition for Review under Rule 45 seeking to set aside the decision of the Court of Appeals 1 affirming the Order of dismissal by the Trial Court 2 of Quezon City in the case, entitled "Republic of the Philippines v. Precision Printing, Inc.", on the ground of extinguishment of tax liability as Precision Printing, Inc., had availed of tax amnesty under Executive Order Nos. 54 and 64.chanroblesvirtuallawlibrary

On June 10, 1985, the Bureau of Internal Revenue (BIR) issued an assessment notice and letter against Precision Printing, Inc., demanding payment of the sum of P248,406.11. Despite repeated demands, however, the latter failed to pay within the period prescribed by law. Consequently, the said tax assessment became final and demandable.

On October 31, 1986, it turned out that Printing Precision, Inc. filed a Tax Amnesty Return together with the Statements of Net Worth as of December 31, 1985 and December 31, 1980 and other supporting documents under File No. 00696 and its Amended Tax Return filed on December 21, 1986. 3

The said amnesty return was filed pursuant to Executive Order No. 41, as amended by Executive Order Nos. 54 and 64 respectively, dated August 26, 1986, November 4, 1986, and November 17, 1986.

On June 9, 1990, BIR brought before Branch CV of the Regional Trial Court of Quezon City, a Complaint against Precision Printing, Inc. for the collection of the amount of P248, 406.11 as deficiency income tax for 1981 inclusive of interest.

The defendant, Precision Printing, Inc., put up the affirmative defense that it is not liable for such tax deficiencies because it availed of tax amnesty under Executive Order No. 41, as amended by Executive Order Nos. 54 and 64.chanrobles virtual lawlibrary

On June 27, 1991, after a preliminary hearing on the aforestated affirmative defense, Presiding Judge Tomas V. Tadeo of Branch 105 of Regional Trial Court of Quezon City, issued an Order of Dismissal, ratiocinating thus:jgc:chanrobles.com.ph

"WHEREFORE, premises considered, the Court finds defendant’s affirmative defense of availment of tax amnesty to be well-taken and hereby dismisses this case. No costs.

SO ORDERED."cralaw virtua1aw library

The aforesaid Order was seasonably appealed to the Court of Appeals but to no avail. On February 23, 1993, the Court of Appeals promulgated its Decision affirming the appealed Order of Dismissal.

Dissatisfied therewith, the Republic of the Philippines has come to this Court via the present Petition for Review under Rule 45 of the Revised Rules of Court; posing for resolution the sole issue:jgc:chanrobles.com.ph

"WHETHER OR NOT THE RESPONDENT COURT ERRED IN AFFIRMING THE TRIAL COURT’S FINDING THAT PRIVATE RESPONDENT’S TAX LIABILITY WAS EXTINGUISHED WHEN IT AVAILED OF TAX AMNESTY UNDER EXECUTIVE ORDER NO. 41." chanrobles.com.ph:red

Petitioner anchors its submission on the fact that the respondent corporation was already assessed of its tax deficiency prior to the promulgation of Revenue Memorandum 4-87 which implemented E.O. 41. The tax assessment letter was received by respondent corporation on June 10, 1985 while the said Revenue Memorandum 4-87 explicitly refers only to assessments made after August 21, 1986.

The issue raised by petitioner is not a novel one. It was settled in the case of Commissioner of Internal Revenue v. Court of Appeals, 240 SCRA 368, wherein the issues raised for resolution were similar to the theories and issues here.

Executive Order No. 41 (E.O. 41) declaring a tax amnesty on unpaid income taxes was promulgated on August 22, 1986. It was later amended to include estate and donor’s taxes and taxes on business, for the taxable years 1981-1985. Thereafter, Revenue Memorandum 4-87 (R.O. 4-87) issued to implement the law.

However, R.O. 4-87 has the following provisions:jgc:chanrobles.com.ph

"TO: ALL INTERNAL REVENUE OFFICERS AND OTHER CONCERNED:chanrob1es virtual 1aw library

1.02. To give effect and substance to the immunity provisions of the Tax Amnesty under Executive Order No. 41, as expanded by Executive Order No. 64, the following instructions are hereby issued:chanrob1es virtual 1aw library

x       x       x


1.02. A certification by the Tax Amnesty Implementation Officer of the fact of availment of the said tax amnesty shall be a sufficient basis for:chanrob1es virtual 1aw library

x       x       x


1.02.3. In appropriate cases, the cancellation/withdrawal of assessment notice and letters of demand, issued after August 21, 1986 for the collection of income, business, estate or donor’s taxes during the taxable years." 4

It is therefore decisively clear that R.O. 4-87 reckoned the applicability of the tax amnesty from August 22, 1986 — the date when E.O. 41 took effect. However, Executive Order No. 41 contained no limitation whatsoever delimiting its applicability to assessments made prior to its effectivity. Rather, the said E.O. 41 merely provided for a general statement covering all tax liabilities incurred from 1981-1985.chanrobles.com : red

Thus, as to whether assessments made prior to August 21, 1986 are still covered by Executive Order No. 41, the Court had this to say:jgc:chanrobles.com.ph

"If, as the Commissioner argues, Executive Order No. 41 had not been intended to include 1981-1985 tax liabilities already assessed (administratively) prior to 22 August 1986, the law could have simply so provided in its exclusionary clauses. It did not. The conclusion is unavoidable, and it is that the executive order has been designed to be in the nature of a general grant of tax amnesty subject only to cases specifically excepted by it." 5

The above ruling is in consonance with the tenet in administrative law that administrative issuances seeking to carry into effect an act of Congress must be in harmony with the provisions of the law, it cannot modify nor supplant the same. 6

WHEREFORE, the decision of the Court of Appeals dated February 23, 1993 in CA-G.R. CV No. 34003 is hereby AFFIRMED without any pronouncement as to costs.

SO ORDERED.chanrobles.com : virtuallawlibrary

Melo, Vitug, Panganiban and Gonzaga-Reyes, JJ., concur.

Endnotes:



1. Dated February 23, 1993. Sixteenth Division, Guingona, Serafin V.C., ponente. JJ Chua, Segundino G. and Galvez, Ricardo P. concurring.

2. Order promulgated June 27, 1991, penned by Judge Tomas V. Tadeo, Jr., Branch 105 of RTC, Quezon City.

3. Rollo, page 44.

4. Rollo, pp. 13-14.

5. Ibid., page 374.

6. Land Bank of the Philippines v. Court of Appeals, 249 SCRA 149; Cebu Oxygen & Acetylene Co., Inc. v. Drilon, 176 SCRA 24.




Back to Home | Back to Main




















chanrobles.com





ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com






February-2000 Jurisprudence                 

  • G.R. No. 84905 February 1, 2000 - REGINO CLEOFAS, ET AL. v. ST. PETER MEMORIAL PARK INC. ET AL.

  • G.R. No. 109193 February 1, 2000 - REPUBLIC OF THE PHIL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 119467 February 1, 2000 - SAMAHAN NG MANGGAGAWA SA MOLDEX PRODUCTS, ET AL. v. NLRC, ET AL.

  • G.R. No. 120283 February 1, 2000 - PEOPLE OF THE PHIL. v. PEDRO LUMACANG, ET AL.

  • G.R. No. 123358 February 1, 2000 - FCY CONSTRUCTION GROUP, INC., ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 124078 February 1, 2000 - PEOPLE OF THE PHIL. v. ALBERTO Y. BLANCO

  • G.R. No. 124832 February 1, 2000 - PEOPLE OF THE PHIL. v. DANTE CEPEDA

  • G.R. No. 126397 February 1, 2000 - PEOPLE OF THE PHIL. v. DANIEL MENDOZA CERBITO, ET AL.

  • G.R. No. 129670 February 1, 2000 - MANOLET O. LAVIDES v. COURT OF APPEALS, ET AL.

  • G.R. Nos. 131619-20 February 1, 2000 - PEOPLE OF THE PHIL. v. BERNIE CORTEZ, ET AL.

  • G.R. No. 131679 February 1, 2000 - CAVITE DEVELOPMENT BANK, ET AL. v. CYRUS LIM, ET AL.

  • A.M. No. P-00-1359 February 2, 2000 - OFELIA C. CASEÑARES v. ARCHIMEDES D. ALMEIDA, JR.

  • A.C. No. 3808 February 2, 2000 - RAYMUNDO T. MAGDALUYO v. ENRIQUE L. NACE

  • A.M. No. 96-12-429-RTC February 2, 2000 - REPORT ON THE JUDICIAL AUDIT CONDUCTED IN BRANCH 34, RTC, IRIGA CITY

  • G.R. No. 104314 February 2, 2000 - HEIRS OF NEPOMUCENA PAEZ v. RAMON AM. TORRES, ET AL.

  • G.R. No. 114776 February 2, 2000 - MENANDRO B. LAUREANO v. COURT OF APPEALS, ET AL.

  • G.R. No. 116194 February 2, 2000 - SUGBUANON RURAL BANK v. BIENVENIDO E. LAGUESMA, ET AL.

  • G.R. No. 121605 February 2, 2000 - PAZ MARTIN JO, ET AL. v. NLRC, ET AL.

  • G.R. No. 122979 February 2, 2000 - PEOPLE OF THE PHIL. v. FELIMON ALIPAYO., ET AL.

  • G.R. No. 126586 February 2, 2000 - ALEXANDER VINOYA v. NLRC, ET AL.

  • G.R. Nos. 131384-87 February 2, 2000 - PEOPLE OF THE PHIL. v. ELEGIO NADERA

  • G.R. No. 134169 February 2, 2000 - SADIKUL SAHALI v. COMELEC, ET AL.

  • G.R. No. 135899 February 2, 2000 - AYALA LAND v. MARIETTA VALISNO

  • G.R. No. 81024 February 3, 2000 - ASSET PRIVATIZATION TRUST v. COURT OF APPEALS, ET AL.

  • G.R. No. 103412 February 3, 2000 - REPUBLIC OF THE PHIL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 107943 February 3, 2000 - REPUBLIC OF THE PHIL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 110259 February 3, 2000 - RODOLFO BARRETTO, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 112905 February 3, 2000 - HEIRS OF PEDRO LOPEZ v. HONESTO C. DE CASTRO, ET AL.

  • G.R. No. 128772 February 3, 2000 - RICARDO C. CADAYONA v. COURT OF APPEALS, ET AL.

  • G.R. No. 130598 February 3, 2000 - PEOPLE OF THE PHIL. v. BENITO MIER

  • G.R. No. 131835 February 3, 2000 - PEOPLE OF THE PHIL. v. ARNULFO QUILATON, ET AL.

  • G.R. Nos. 131818-19 February 3, 2000 - PEOPLE OF THE PHIL. v. BERNABE SANCHA

  • G.R. Nos. 132875-76 February 3, 2000 - PEOPLE OF THE PHIL. v. ROMEO G. JALOSJOS

  • A.M. No. MTJ-98-1164 February 4, 2000 - VICTORIA R. NABHAN v. ERIC CALDERON

  • G.R. No. 81524 February 4, 2000 - PHIL. NATIONAL BANK v. COURT OF APPEALS, ET AL.

  • G.R. No. 116986 February 4, 2000 - PEOPLE OF THE PHIL. v. NICANOR LLANES, ET AL.

  • G.R. Nos. 125125-27 February 4, 2000 - PEOPLE OF THE PHIL. v. MELANDRO NICOLAS

  • G.R. No. 112567 February 7, 2000 - DIRECTOR, LANDS MANAGEMENT BUREAU v. COURT OF APPEALS, ET AL.

  • G.R. No. 116384 February 7, 2000 - VIOLA CRUZ v. NLRC, ET AL.

  • G.R. Nos. 134122-27 February 7, 2000 - PEOPLE OF THE PHIL. v. PEPITO ALAMA MAGDATO

  • A.M. No. 001363 February 8, 2000 - WILFREDO F. ARAZA v. MARLON M. GARCIA ET.AL.

  • G.R. No. 113095 February 8, 2000 - ELISEO DELA TORRE v. COURT OF APPEALS, ET AL.

  • G.R. No. 123541 February 8, 2000 - PEOPLE OF THE PHIL. v. DIOLO BARITA, ET AL.

  • G.R. No. 126097 February 8, 2000 - PEOPLE OF THE PHIL. v. CORNELIA SUELTO

  • G.R. Nos. 131946-47 February 8, 2000 - PEOPLE OF THE PHIL. v. ROGELIO REYES GOMEZ, ET AL.

  • G.R. No. 132747 February 8, 2000 - PEOPLE OF THE PHIL. v. ALFREDO CABANDE

  • G.R. Nos. 137017-18 February 8, 2000 - RAMON G. CUYCO v. SANDIGANBAYAN, ET AL.

  • G.R. No. 137686 February 8, 2000 - RURAL BANK OF MILAOR (CAMARINES SUR) v. FRANCISCA OCFEMIA, ET AL.

  • G.R. No. 139157 February 8, 2000 - ROGELIO PADER v. PEOPLE OF THE PHIL.

  • A.M. No. MTJ-96-1076 February 9, 2000 - VENUS P. DOUGHLAS v. FRANCISCO H. LOPEZ, JR.

  • A.C. No. 3324 February 9, 2000 - EDWIN VILLARIN, ET AL. v. RESTITUTO SABATE, JR.

  • G.R. No. 105902 February 9, 2000 - SEVERINO BARICUATRO, JR. v. COURT OF APPEALS, ET AL.

  • G.R. No. 112752 February 9, 2000 - OSS SECURITY & ALLIED SERVICES, INC., ET AL. v. NLRC, ET AL.

  • G.R. No. 125341 February 9, 2000 - PEOPLE OF THE PHIL. v. JOEY BARCELONA

  • G.R. No. 128814 February 9, 2000 - PEOPLE OF THE PHIL. v. ALFREDO ARAFILES

  • G.R. No. 133509 February 9, 2000 - AQUILINO Q. PIMENTEL, JR. v. COMELEC, ET AL.

  • G.R. No. 134117 February 9, 2000 - SEN PO EK MARKETING CORP. v. TEODORA PRICE MARTINEZ, ET AL.

  • G.R. No. 135368 February 9, 2000 - PEOPLE OF THE PHIL. v. ALFREDO ENTILA

  • G.R. No. 136374 February 9, 2000 - FRANCISCA S. BALUYOT v. PAUL E. HOLGANZA, ET AL.

  • G.R. No. 140276 February 9, 2000 - FELICIDAD CALLA, ET AL. v. ARTURO MAGLALANG

  • G.R. No. 102967 February 10, 2000 - BIBIANO V. BAÑAS, JR. v. COURT OF APPEALS, ET AL.

  • G.R. No. 114261 February 10, 2000 - PEOPLE OF THE PHIL. v. BERLY FABRO

  • G.R. Nos. 126536-37 February 10, 2000 - PEOPLE OF THE PHIL. v. CARLIE ALAGON, ET AL.

  • G.R. No. 130341 February 10, 2000 - PEOPLE OF THE PHIL. v. ROMMEL BALTAR

  • G.R. No. 133259 February 10, 2000 - WENIFREDO FARROL v. COURT OF APPEALS, ET AL.

  • G.R. Nos. 133547 & 133843 February 10, 2000 - HEIRS OF ANTONIO PAEL, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 134568 February 10, 2000 - PEOPLE OF THE PHIL. v. EULOGIO IGNACIO

  • G.R. No. 138639 February 10, 2000 - CITY-LITE REALTY CORP. v. COURT OF APPEALS, ET AL.

  • G.R. No. 117204 February 11, 2000 - MAGDALITA Y. TANG, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 120646 February 14, 2000 - PEOPLE OF THE PHIL. v. APOLINAR DANDO

  • A.M. No. RTJ-00-1534 February 15, 2000 - GERONIMO GROSPE, ET AL. v. LAURO G. SANDOVAL, ET AL.

  • A.M. No. MTJ-99-1187 February 15, 2000 - PACIFICA A. MILLARE v. REDENTOR B. VALERA

  • A.M. No. P-00-1362 February 15, 2000 - ORLANDO LAPEÑA v. JOVITO PAMARANG

  • A.M. No. 99-11-06-SC February 15, 2000 - RE: ABSENCE WITHOUT OFFICIAL LEAVE (AWOL) OF ANTONIO MACALINTAL

  • G.R. No. 103506 February 15, 2000 - PEOPLE OF THE PHIL. v. GREGORIO TOLIBAS, ET AL.

  • G.R. No. 108205 February 15, 2000 - BRIGIDA F. DEE, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 113940 February 15, 2000 - PEOPLE OF THE PHIL. v. CIELITO BULURAN, ET AL.

  • G.R. No. 114740 February 15, 2000 - PEOPLE OF THE PHIL. v. ROGELIO GALAM

  • G.R. No. 115508 February 15, 2000 - ALEJANDRO AGASEN, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 115962 February 15, 2000 - DOMINADOR REGALADO, JR. v. COURT OF APPEALS, ET AL.

  • G.R. No. 122954 February 15, 2000 - NORBERTO P. FERIA v. COURT OF APPEALS, ET AL.

  • G.R. No. 124245 February 15, 2000 - ANTONIO F. NAVARRETE v. COURT OF APPEALS, ET AL.

  • G.R. No. 126996 February 15, 2000 - CESARIO VELASQUEZ, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. Nos. 129577-80 February 15, 2000 - PEOPLE OF THE PHIL. v. BULU CHOWDURY

  • G.R. Nos. 130203-04 February 15, 2000 - PEOPLE OF THE PHIL. v. ABUNDIO MANGILA

  • G.R. No. 130606 February 15, 2000 - PEOPLE OF THE PHIL. v. ELRANIE MARTINEZ

  • G.R. Nos. 131592-93 February 15, 2000 - PEOPLE OF THE PHIL v. JULIAN CASTILLO

  • G.R. No. 133909 February 15, 2000 - PHIL. NATIONAL CONSTRUCTION CORP. v. MARS CONSTRUCTION ENTERPRISES

  • G.R. Nos. 136282 & 137470 February 15, 2000 - FRANCISCO D. OCAMPO v. COMELEC, ET AL.

  • G.R. No. 137287 February 15, 2000 - REBECCA VIADO NON, ET AL. v. COURT OF APPEALS, ET AL.

  • A.M. No. RTJ-99-1473 February 16, 2000 - JESSICA GOODMAN v. LORETO D. DE LA VICTORIA

  • G.R. No. 127710 February 16, 2000 - AZUCENA B. GARCIA v. OFFICE OF THE OMBUDSMAN, ET AL.

  • G.R. No. 134939 February 16, 2000 - PEOPLE OF THE PHIL. v. RODOLFO BATO

  • A.M. No. MTJ-99-1459 February 17, 2000 - VICTOR D. ONG v. VOLTAIRE Y. ROSALES

  • A.C. Nos. 4426 & 4429 February 17, 2000 - RAMON SAURA, ET AL. v. LALAINE LILIBETH AGDEPPA

  • G.R. Nos. 47013, 60647 & 60958-59 February 17, 2000 - ANDRES LAO v. COURT OF APPEALS, ET AL.

  • G.R. No. 111286 February 17, 2000 - PEOPLE OF THE PHIL. v. RAMIL DACIBAR, ET AL.

  • G.R. No. 115687 February 17, 2000 - PEOPLE OF THE PHIL. v. REYNALDO QUILLOSA

  • G.R. No. 122876 February 17, 2000 - CHENIVER DECO PRINT TECHNICS CORP. v. NLRC, ET AL.

  • G.R. No. 129887 February 17, 2000 - TALA REALTY SERVICES CORP. v. BANCO FILIPINO SAVINGS and MORTGAGE BANK

  • G.R. Nos. 131872-73 February 17, 2000 - PEOPLE OF THE PHIL. v. CHEN TIZ CHANG. ET AL.

  • G.R. No. 132344 February 17, 2000 - UNIVERSITY OF THE EAST v. ROMEO A. JADER

  • G.R. No. 132555 February 17, 2000 - ELISEO MALOLOS, ET AL. v. AIDA S. DY

  • G.R. No. 133025 February 17, 2000 - PEOPLE OF THE PHIL. v. RADEL GALLARDE

  • G.R. No. 133507 February 17, 2000 - EUDOSIA DAEZ AND/OR HER HEIRS v. COURT OF APPEALS, ET AL.

  • G.R. No. 118821 February 18, 2000 - BAI UNGGIE D. ABDULA, ET AL. v. JAPAL M. GUIANI

  • G.R. No. 122346 February 18, 2000 - PHIL. TRANSMARINE CARRIERS, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 123164 February 18, 2000 - NICANOR DULLA v. COURT OF APPEALS, ET AL.

  • G.R. No. 126351 February 18, 2000 - PEOPLE OF THE PHIL. v. RAUL ACOSTA

  • G.R. No. 126481 February 18, 2000 - EMILY M. MAROHOMBSAR v. COURT OF APPEALS, ET AL.

  • G.R. No. 132217 February 18, 2000 - PEOPLE OF THE PHIL. v. BONIFACIO TOREJOS

  • G.R. No. 132964 February 18, 2000 - REPUBLIC OF THE PHIL. v. DAVID REY GUZMAN

  • G.R. No. 134932 February 18, 2000 - VITO BESO v. RITA ABALLE, ET AL.

  • A.M. No. MTJ-97-1120 February 21, 2000 - NBI v. RAMON B. REYES

  • G.R. No. 129056 February 21, 2000 - PEOPLE OF THE PHIL. v. LIBERATO MENDIONA, ET AL.

  • G.R. No. 117079 February 22, 2000 - PILIPINAS BANK v. COURT OF APPEALS, ET AL.

  • G.R. No. 118670 February 22, 2000 - PEOPLE OF THE PHIL. v. RENATO DE GUZMAN, ET AL.

  • G.R. No. 124706 February 22, 2000 - PEOPLE OF THE PHIL v. CARLITO EREÑO

  • G.R. No. 127598 February 22, 2000 - MANILA ELECTRIC COMPANY v. LEONARDO QUISUMBING, ET AL.

  • G.R. No. 128883 February 22, 2000 - PEOPLE OF THE PHIL. v. SALVADOR GALIDO, ET AL.

  • G.R. No. 130667 February 22, 2000 - PEOPLE OF THE PHIL. v. ILDEFONSO VIRTUCIO JR.

  • G.R. No. 131943 February 22, 2000 - VIRGINIA G. RAMORAN v. JARDINE CMG LIFE INSURANCE COMPANY

  • G.R. No. 134246 February 22, 2000 - PEOPLE OF THE PHIL. v. EDUARDO SAN ANDRES

  • G.R. No. 135829 February 22, 2000 - BAYANI BAUTISTA v. PATRICIA ARANETA

  • G.R. No. 136021 February 22, 2000 - BENIGNA SECUYA, ET AL. v. GERARDA M. VDA. DE SELMA

  • G.R. No. 102667 February 23, 2000 - AMADO J. LANSANG v. COURT OF APPEALS

  • G.R. No. 105630 February 23, 2000 - REPUBLIC OF THE PHIL. v. ENRIQUE P. DE GUZMAN, ET AL.

  • G.R. No. 114243 February 23, 2000 - ISAGANI MIRANDA, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 115734 February 23, 2000 - RUBEN LOYOLA ET AL v. COURT OF APPEALS ET AL.

  • G.R. No. 119268 February 23, 2000 - ANGEL JARDIN, ET AL. v. NLRC, ET AL.

  • G.R. No. 121980 February 23, 2000 - PEOPLE OF THE PHIL. v. GONZALO PENASO

  • G.R. No. 125936 February 23, 2000 - PEOPLE OF THE PHIL. v. RICARDO DELA CRUZ, ET AL.

  • G.R. No. 131641 February 23, 2000 - NATIVIDAD P. NAZARENO v. COURT OF APPEALS, ET AL.

  • G.R. No. 132738 February 23, 2000 - PCGG v. SANDIGANBAYAN, ET AL.

  • G.R. No. 133715 February 23, 2000 - DOUGLAS R. VILLAVERT v. ANIANO A. DESIERTO

  • G.R. No. 139599 February 23, 2000 - ANICETO SABBUN MAGUDDATU, ET AL. v. COURT OF APPEALS, ET AL.

  • A.M. No. P-00-1368 February 28, 2000 - ABELARDO H. SANTOS v. AURORA T. LARANANG

  • G.R. Nos. 95891-92 February 28, 2000 - PEOPLE OF THE PHIL. v. OSMUNDO FUERTES ,ET. AL.

  • G.R. No. 112160 February 28, 2000 - OSMUNDO S. CANLAS,ET.AL. v. COURT OF APPEALS, ET.AL.

  • G.R. No. 113907 February 28, 2000 - (MSMG-UWP, ET AL. v. CRESENCIOJ. RAMOS, ET AL.

  • G.R. Nos. 124680-81 February 28, 2000 - IMELDA R. MARCOS v. SANDIGANBAYAN, ET AL.

  • G.R. No. 126443 February 28, 2000 - FLORDESVINDA C. MADARIETA v. REGIONAL TRIAL COURT, ET AL.

  • G.R. No. 127480 February 28, 2000 - CONCHITA L. ABELLERA v. COURT OF APPEALS, ET AL.

  • G.R. No. 128010 February 28, 2000 - REPUBLIC OF THE PHIL, ET AL. v. COURT OF APPEALS, ET AL.

  • G.R. No. 128812 February 28, 2000 - PEOPLE OF THE PHIL. v. THADEOS ENGUITO

  • G.R. No. 129074 February 28, 2000 - PEOPLE OF THE PHIL. v. SALVADOR LOMERIO

  • G.R. No. 129761 February 28, 2000 - CORAL POINT DEVELOPMENT CORP. v. NLRC, ET AL.

  • G.R. No. 131724 February 28, 2000 - MILLENIUM INDUSTRIAL COMMERCIAL CORP. v. JACKSON TAN

  • G.R. No. 137887 February 28, 2000 - REPUBLIC OF THE PHIL. v. DAMIAN ERMITAÑO DE GUZMAN

  • G.R. No. 138377 February 28, 2000 - CONCEPCION V. AMAGAN, ET AL. v. TEODORICO T. MARAYAG

  • G.R. No. 139288 February 28, 2000 - LEONIDA S. ROMERO v. CIVIL SERVICE COMMISSION

  • AC No. 4834 February 29, 2000 - FELICIDAD L. COTTAM v. ESTRELLA O. LAYSA

  • A.M. No. MTJ-98-1153 February 29, 2000 - MAGDALENA M. HUGGLAND* v. JOSE C. LANTIN

  • G.R. No. 112392 February 29, 2000 - BANK OF THE PHIL. ISLANDS v. COURT OF APPEALS, ET.AL

  • G.R. No. 115984 February 29, 2000 - PEOPLE OF THE PHIL. v. RUFINO GAMER

  • G.R. Nos. 116009-10 February 29, 2000 - PEOPLE OF THE PHIL. v. RODERICK LORIEGA, ET AL

  • G.R. Nos. 118828 & 119371 February 29, 2000 - PEOPLE OF THE PHIL. v. HENRY LAGARTO, ET AL.

  • G.R. No. 123102 February 29, 2000 - PEOPLE OF THE PHIL. v. MADELO ESPINA

  • G.R. No. 125290 February 29, 2000 - MARIO BASCO v. COURT OF APPEALS, ET AL.

  • G.R. No. 130969 February 29, 2000 - PEOPLE OF THE PHIL. v. ROBERTO SAN JUAN

  • G.R. No. 131820 February 29, 2000 - PEOPLE OF THE PHIL. v. ROLANDO ATIENZA

  • G.R. No. 133694 February 29, 2000 - PEOPLE OF THE PHIL. v. TOMAS CLAUDIO

  • G.R. No. 136283 February 29, 2000 - VIEWMASTER CONSTRUCTION CORP. v. REYNALDO Y. MAULIT, ET AL.