Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2010 > February 2010 Decisions > [G.R. No. 178090 : February 08, 2010] PANASONIC COMMUNICATIONS IMAGING CORPORATION OF THE PHILIPPINES (FORMERLY MATSUSHITA BUSINESS MACHINE CORPORATION OF THE PHILIPPINES), PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. :




SECOND DIVISION

[G.R. No. 178090 : February 08, 2010]

PANASONIC COMMUNICATIONS IMAGING CORPORATION OF THE PHILIPPINES (FORMERLY MATSUSHITA BUSINESS MACHINE CORPORATION OF THE PHILIPPINES), PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

D E C I S I O N


ABAD, J.:

This petition for review puts in issue the May 23, 2007 Decision[1]of the Court of Tax Appeals (CTA) en banc in CTA EB 239, entitled "Panasonic Communications Imaging Corporation of the Philippines v. Commissioner of Internal Revenue," which affirmed the denial of petitioner's claim for refund.

The Facts and the Case


Petitioner Panasonic Communications Imaging Corporation of the Philippines (Panasonic) produces and exports plain paper copiers and their sub-assemblies, parts, and components. It is registered with the Board of Investments as a preferred pioneer enterprise under the Omnibus Investments Code of 1987. It is also a registered value-added tax (VAT) enterprise.

From April 1 to September 30, 1998 and from October 1, 1998 to March 31, 1999, petitioner Panasonic generated export sales amounting to US$12,819,475.15 and US$11,859,489.78, respectively, for a total of US$24,678,964.93. Believing that these export sales were zero-rated for VAT under Section 106(A)(2)(a)(1) of the 1997 National Internal Revenue Code as amended by Republic Act (R.A.) 8424 (1997 NIRC),[2] Panasonic paid input VAT of P4,980,254.26 and P4,388,228.14 for the two periods or a total of P9,368,482.40 attributable to its zero-rated sales.

Claiming that the input VAT it paid remained unutilized or unapplied, on March 12, 1999 and July 20, 1999 petitioner Panasonic filed with the Bureau of Internal Revenue (BIR) two separate applications for refund or tax credit of what it paid. When the BIR did not act on the same, Panasonic filed on December 16, 1999 a petition for review with the CTA, averring the inaction of the respondent Commissioner of Internal Revenue (CIR) on its applications.

After trial or on August 22, 2006 the CTA's First Division rendered judgment,[3] denying the petition for lack of merit. The First Division said that, while petitioner Panasonic's export sales were subject to 0% VAT under Section 106(A)(2)(a)(1) of the 1997 NIRC, the same did not qualify for zero-rating because the word "zero-rated" was not printed on Panasonic's export invoices. This omission, said the First Division, violates the invoicing requirements of Section 4.108-1 of Revenue Regulations (RR) 7-95.[4]

Its motion for reconsideration having been denied, on January 5, 2007 petitioner Panasonic appealed the First Division's decision to the CTA en banc. On May 23, 2007 the CTA en banc upheld the First Division's decision and resolution and dismissed the petition. Panasonic filed a motion for reconsideration of the en banc decision but this was denied. Thus, petitioner filed the present petition in accordance with R.A. 9282.[5]

The Issue Presented

The sole issue presented in this case is whether or not the CTA en banc correctly denied petitioner Panasonic's claim for refund of the VAT it paid as a zero-rated taxpayer on the ground that its sales invoices did not state on their faces that its sales were "zero-rated."

The Court's Ruling

The VAT is a tax on consumption, an indirect tax that the provider of goods or services may pass on to his customers. Under the VAT method of taxation, which is invoice-based, an entity can subtract from the VAT charged on its sales or outputs the VAT it paid on its purchases, inputs and imports.[6] For example, when a seller charges VAT on its sale, it issues an invoice to the buyer, indicating the amount of VAT he charged. For his part, if the buyer is also a seller subjected to the payment of VAT on his sales, he can use the invoice issued to him by his supplier to get a reduction of his own VAT liability. The difference in tax shown on invoices passed and invoices received is the tax paid to the government. In case the tax on invoices received exceeds that on invoices passed, a tax refund may be claimed.

Under the 1997 NIRC, if at the end of a taxable quarter the seller charges output taxes[7] equal to the input taxes[8] that his suppliers passed on to him, no payment is required of him. It is when his output taxes exceed his input taxes that he has to pay the excess to the BIR. If the input taxes exceed the output taxes, however, the excess payment shall be carried over to the succeeding quarter or quarters. Should the input taxes result from zero-rated or effectively zero-rated transactions or from the acquisition of capital goods, any excess over the output taxes shall instead be refunded to the taxpayer.[9]

Zero-rated transactions generally refer to the export sale of goods and services. The tax rate in this case is set at zero. When applied to the tax base or the selling price of the goods or services sold, such zero rate results in no tax chargeable against the foreign buyer or customer. But, although the seller in such transactions charges no output tax, he can claim a refund of the VAT that his suppliers charged him. The seller thus enjoys automatic zero rating, which allows him to recover the input taxes he paid relating to the export sales, making him internationally competitive.[10]

For the effective zero rating of such transactions, however, the taxpayer has to be VAT-registered and must comply with invoicing requirements.[11] Interpreting these requirements, respondent CIR ruled that under Revenue Memorandum Circular (RMC) 42-2003, the taxpayer's failure to comply with invoicing requirements will result in the disallowance of his claim for refund. RMC 42-2003 provides:

A-13. Failure by the supplier to comply with the invoicing requirements on the documents supporting the sale of goods and services will result to the disallowance of the claim for input tax by the purchaser-claimant.

If the claim for refund/TCC is based on the existence of zero-rated sales by the taxpayer but it fails to comply with the invoicing requirements in the issuance of sales invoices (e.g., failure to indicate the TIN), its claim for tax credit/refund of VAT on its purchases shall be denied considering that the invoice it is issuing to its customers does not depict its being a VAT-registered taxpayer whose sales are classified as zero-rated sales. Nonetheless, this treatment is without prejudice to the right of the taxpayer to charge the input taxes to the appropriate expense account or asset account subject to depreciation, whichever is applicable. Moreover, the case shall be referred by the processing office to the concerned BIR office for verification of other tax liabilities of the taxpayer.

Petitioner Panasonic points out, however, that in requiring the printing on its sales invoices of the word "zero-rated," the Secretary of Finance unduly expanded, amended, and modified by a mere regulation (Section 4.108-1 of RR 7-95) the letter and spirit of Sections 113 and 237 of the 1997 NIRC, prior to their amendment by R.A. 9337.[12] Panasonic argues that the 1997 NIRC, which applied to its payments--specifically Sections 113 and 237--required the VAT-registered taxpayer's receipts or invoices to indicate only the following information:

(1) A statement that the seller is a VAT-registered person, followed by his taxpayer's identification number (TIN);

(2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the value-added tax;

(3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service; and

(4) The name, business style, if any, address and taxpayer's identification number (TIN) of the purchaser, customer or client.

Petitioner Panasonic points out that Sections 113 and 237 did not require the inclusion of the word "zero-rated" for zero-rated sales covered by its receipts or invoices. The BIR incorporated this requirement only after the enactment of R.A. 9337 on November 1, 2005, a law that did not yet exist at the time it issued its invoices.

But when petitioner Panasonic made the export sales subject of this case, i.e., from April 1998 to March 1999, the rule that applied was Section 4.108-1 of RR 7-95, otherwise known as the Consolidated Value-Added Tax Regulations, which the Secretary of Finance issued on December 9, 1995 and took effect on January 1, 1996. It already required the printing of the word "zero-rated" on the invoices covering zero-rated sales. When R.A. 9337 amended the 1997 NIRC on November 1, 2005, it made this particular revenue regulation a part of the tax code. This conversion from regulation to law did not diminish the binding force of such regulation with respect to acts committed prior to the enactment of that law.

Section 4.108-1 of RR 7-95 proceeds from the rule-making authority granted to the Secretary of Finance under Section 245 of the 1977 NIRC (Presidential Decree 1158) for the efficient enforcement of the tax code and of course its amendments.[13] The requirement is reasonable and is in accord with the efficient collection of VAT from the covered sales of goods and services. As aptly explained by the CTA's First Division, the appearance of the word "zero-rated" on the face of invoices covering zero-rated sales prevents buyers from falsely claiming input VAT from their purchases when no VAT was actually paid. If, absent such word, a successful claim for input VAT is made, the government would be refunding money it did not collect.[14]

Further, the printing of the word "zero-rated" on the invoice helps segregate sales that are subject to 10% (now 12%) VAT from those sales that are zero-rated.[15] Unable to submit the proper invoices, petitioner Panasonic has been unable to substantiate its claim for refund.

Petitioner Panasonic's citation of Intel Technology Philippines, Inc. v. Commissioner of Internal Revenue[16] is misplaced. Quite the contrary, it strengthens the position taken by respondent CIR. In that case, the CIR denied the claim for tax refund on the ground of the taxpayer's failure to indicate on its invoices the "BIR authority to print." But Sec. 4.108-1 required only the following to be reflected on the invoice:

  1. The name, taxpayer's identification number (TIN) and address of seller;
  2. Date of transaction;
  3. Quantity, unit cost and description of merchandise or nature of service;
  4. The name, TIN, business style, if any, and address of the VAT-registered purchaser, customer or client;
  5. The word "zero-rated" imprinted on the invoice covering zero-rated sales; and
  6. The invoice value or consideration.

This Court held that, since the "BIR authority to print" is not one of the items required to be indicated on the invoices or receipts, the BIR erred in denying the claim for refund. Here, however, the ground for denial of petitioner Panasonic's claim for tax refund--the absence of the word "zero-rated" on its invoices--is one which is specifically and precisely included in the above enumeration. Consequently, the BIR correctly denied Panasonic's claim for tax refund.

This Court will not set aside lightly the conclusions reached by the CTA which, by the very nature of its functions, is dedicated exclusively to the resolution of tax problems and has accordingly developed an expertise on the subject, unless there has been an abuse or improvident exercise of authority.[17] Besides, statutes that grant tax exemptions are construed strictissimi juris against the taxpayer and liberally in favor of the taxing authority. Tax refunds in relation to the VAT are in the nature of such exemptions. The general rule is that claimants of tax refunds bear the burden of proving the factual basis of their claims. Taxes are the lifeblood of the nation. Therefore, statutes that allow exemptions are construed strictly against the grantee and liberally in favor of the government.[18]

WHEREFORE, the petition is DENIED for lack of merit.

Costs against petitioner.

SO ORDERED.

Carpio, Brion, Del Castillo, and Perez, JJ., concur.

Endnotes:


[1] Rollo, pp. 37-56; penned by Associate Justice Lovell R. Bautista.

[2] Which provides as follows:

SEC. 106. Value-Added Tax on Sale of Goods or Properties. -

(A) Rate and Base of Tax. - There shall be levied, assessed and collected on every sale, barter or exchange of goods or properties, value-added tax equivalent to ten percent (10%) [now 12%] of the gross selling price or gross value in money of the goods or properties sold, bartered or exchanged, such tax to be paid by the seller or transferor.

x x x x

(2) The following sales by VAT-registered persons shall be subject to zero percent (0%) rate:

(a) Export Sales. - The term "export sales" means:

(1) The sale and actual shipment of goods from the Philippines to a foreign country, irrespective of any shipping arrangement that may be agreed upon which may influence or determine the transfer of ownership of the goods so exported and paid for in acceptable foreign currency or its equivalent in goods or services, and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP).


[3] Rollo, pp. 57-67; penned by Associate Justice Caesar A. Casanova, and concurred in by Associate Justice Lovell R. Bautista. Presiding Justice Ernesto D. Acosta dissented.

[4] The Consolidated Value-Added Tax Regulations, issued on December 9, 1995 and implemented beginning January 1, 1996, provides:

Sec. 4.108-1. Invoicing Requirements. - All VAT-registered persons shall, for every sale or lease of goods or properties or services, issue duly registered receipts or sales or commercial invoices which must show:

  1. The name, TIN and address of seller;
  2. Date of transaction;
  3. Quantity, unit cost and description of merchandise or nature of service;
  4. The name, TIN, business style, if any, and address of the VAT-registered purchaser, customer or client;
  5. The word "zero-rated" imprinted on the invoice covering zero-rated sales;
  6. The invoice value or consideration.


In the case of sale of real property subject to VAT and where the zonal or market value is higher than the actual consideration, the VAT shall be separately indicated in the invoice or receipt.

Only VAT-registered persons are required to print their TIN followed by the word "VAT" in their invoices or receipts and this shall be considered as "VAT Invoice." All purchases covered by invoices other than "VAT Invoice" shall not give rise to any input tax.

If the taxable person is also engaged in exempt operations, he should issue separate invoices or receipts for the taxable and exempt operations. A "VAT Invoice" shall be issued only for sales of goods, properties or services subject to VAT imposed in Sections 100 and 102 of the code.

The invoice or receipt shall be prepared at least in duplicate, the original to be given to the buyer and the duplicate to be retained by the seller as part of his accounting records. (Emphasis supplied)

[5] An Act Expanding the Jurisdiction of the Court of Tax Appeals, Elevating Its Rank to the Level of a Collegiate Court with Special Jurisdiction and Enlarging Its Membership, which became effective on March 30, 2004. Under this law, specifically Section 19 thereof, a party adversely affected by a decision or ruling of the Court of Tax Appeals en banc may file with the Supreme Court a verified petition for review on certiorari pursuant to Rule 45 of the 1997 Rules of Procedure.

[6] Commissioner of Internal Revenue v. Seagate Technology (Philippines), 491 Phil. 317, 332 (2005).

[7] In simple terms, output tax is the tax due to the person when he sells goods.

[8] Stated simply, input tax is the tax paid by a person, passed on to him by the seller, when he buys goods.

[9] Commissioner of Internal Revenue v. Seagate Technology (Philippines), supra note 6, at 333.

[10] Id. at 334-335.

[11] Id.

[12] An Act amending Sections 27, 28, 34, 106, 107, 108, 109, 110, 111, 112, 113, 114, 116, 117, 119, 121, 148, 151, 236, 237 and 288 of the National Internal Revenue Code of 1997, as amended, and for other purposes. Section 113 of the 1997 NIRC was amended to read, at Section 113(B)(2)(c) of the new law, to include the provision that "if the sale is subject to zero percent (0%) value-added tax, the term `zero-rated sale' shall be written or printed prominently on the invoice or receipt."

[13] Section 245. Authority of Secretary of Finance to promulgate rules and regulations. - The Secretary of Finance, upon recommendation of the Commissioner, shall promulgate all needed rules and regulations for the effective enforcement of the provisions of this Code.

[14] Citing its own disposition in J.R.A. Philippines, Inc. v. Commissioner of Internal Revenue, CTA Case 6454, June 30, 2005.

[15] American Express International, Inc., Philippine Branch v. Commissioner of Internal Revenue, CTA E.B. 103, March 3, 2006.

[16] G.R. No. 166732, April 27, 2007, 522 SCRA 657.

[17] Commissioner of Internal Revenue v. Cebu Toyo Corporation, 491 Phil. 625, 640 (2005).

[18] Philippine Phosphate Fertilizer Corporation v. Commissioner of Internal Revenue, 500 Phil. 149, 163 (2005).




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-2010 Jurisprudence                 

  • [G.R. No. 188002 : February 01, 2010] GOODRICH MANUFACTURING CORPORATION & MR. NILO CHUA GOY, PETITIONERS, VS. EMERLINA ATIVO, LOVITO SEBUANO, MICHAEL FERNANDEZ, JUNIFER· CASAS, ROLANDO ISLA, ELISEO DEL ROSARIO, MARK JON MARTIN, EDISON GAMIDO, WARRY BALINTON, ROBERT RAGO AND ROBERTO MENDOZA, RESPONDENTS.

  • [G.R. No. 187155 : February 01, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. MARIANO OFEMIANO ALIAS MANING, ACCUSED-APPELLANT.

  • [G.R. No. 183577 : February 01, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. HILARIO ESCOTON, APPELLANT.

  • [G.R. No. 177361 : February 01, 2010] ARMANDO VIDAR @ "RICKY", NORBERTO BUTALON,(� ) SONNY MARBELLA @ "SPIKE" AND JOHN DOES AND PETER DOES, PETITIONERS, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 162336 : February 01, 2010] HILARIO P. SORIANO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, BANGKO SENTRAL NG PILIPINAS (BSP), PHILIPPINE DEPOSIT INSURANCE AND CORPORATION (PDIC), PUBLIC PROSECUTOR ANTONIO C. BUAN, AND STATE PROSECUTOR ALBERTO R. FONACIER, RESPONDENTS.[1]

  • [A.M. No. 08-2-107-RTC : February 01, 2010] REQUEST OF JUDGE NIÑO A. BATINGANA, REGIONAL TRIAL COURT, BRANCH 6, MATI, DAVAO ORIENTAL FOR EXTENSION OF TIME TO DECIDE CRIMINAL CASE NO. 4745-05.

  • [A.M. No. P-10-2758 (Formerly OCA IPI No. 08-2957-P) : February 02, 2010] JUDGE DELIA P. NOEL-BERTULFO, MUNICIPAL TRIAL COURT, PALOMPON, LEYTE, COMPLAINANT, VS. DYNDEE P. NU�EZ, COURT AIDE, MUNICIPAL TRIAL COURT, PALOMPON, LEYTE, RESPONDENT.

  • [G.R. No. 185588 : February 02, 2010] PHILIPPINE BRITISH ASSURANCE COMPANY, INC., PETITIONER, VS. REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE BUREAU OF CUSTOMS (BOC), RESPONDENT.

  • [G.R. No. 181502 : February 02, 2010] FLORENCIA G. DIAZ, PETITIONER, VS. REPUBLIC OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 181357 : February 02, 2010] MALAYAN EMPLOYEES ASSOCIATION-FFW AND RODOLFO MANGALINO, PETITIONERS, VS. MALAYAN INSURANCE COMPANY, INC., RESPONDENT.

  • [G.R. No. 170365 : February 02, 2010] ABDUL GAFFAR P.M. DIBARATUN, PETITIONER, VS. COMMISSION ON ELECTIONS AND ABDUL CARIM MALA ABUBAKAR, RESPONDENTS.

  • [G.R. No. 170405 : February 02, 2010] RAYMUNDO S. DE LEON, PETITIONER, VS. BENITA T. ONG.[1], RESPONDENT.

  • [G.R. No. 169122 : February 02, 2010] MARCELINO DOMINGO, PETITIONER, VS. COURT OF APPEALS, AGAPITA DOMINGO, ANA DOMINGO, HEIRS OF GAUDENCIO DOMINGO, NAMELY: DOROTEO DOMINGO, JULITA DOMINGO, AMANDO DOMINGO, AND ARCEL DOMINGO; HEIRS OF JULIAN DOMINGO, NAMELY: JULIAN DOMINGO, JR. AND PONCIANO DOMINGO; HEIRS OF EDILBERTA DOMINGO, NAMELY: ANITA DOMINGO AND ROSIE DOMINGO; HEIR OF FELIPE DOMINGO, NAMELY: LORNA DOMINGO; AND HEIRS OF GERONIMO DOMINGO, NAMELY: EMILY DOMINGO AND ARISTON DOMINGO REPRESENTED BY ROLANDO DOMINGO, RESPONDENTS.

  • [G.R. No. 166356 : February 02, 2010] BENEDICTA M. SAMSON AND MARCIAL M. SAMSON, PETITIONERS, PRESENT: VS. HON. JUDGE GERALDINE C. FIEL-MACARAIG, BANK OF THE PHILIPPINE ISLANDS, FAR EAST BANK AND TRUST CO., ATTY. JULIA CECILY COCHING-SOSITO, AND THE REGISTER OF DEEDS FOR MARIKINA CITY, RESPONDENTS.

  • [G.R. No. 165003 : February 02, 2010] THE CITY MAYOR OF BAGUIO AND THE HEAD OF THE DEMOLITION TEAM - ENGR. NAZITA BA�EZ, PETITIONERS, VS. ATTY. BRAIN MASWENG, REGIONAL HEARING OFFICER, NCIP-CAR, THE HEIRS OF JUDITH CARI�O, JACQUELINE CARI�O AND THE HEIRS OF MATEO CARI�O AND BAYOSA ORTEGA,** RESPONDENTS.

  • [G.R. No. 163280 : February 02, 2010] DORIS U. SUNBANUN, PETITIONER, VS. AURORA B. GO, RESPONDENT.

  • [G.R. No. 164860 : February 02, 2010] HILTON HEAVY EQUIPMENT CORPORATION AND PETER LIM, PETITIONERS, VS. ANANIAS P. DY, RESPONDENT.

  • [G.R. No. 157861 : February 02, 2010] BIBIANA FARMS AND MILLS, INC., PETITIONER, VS. ARTURO LADO, RESPONDENT.

  • [G.R. No. 126297 : February 02, 2010] PROFESSIONAL SERVICES, INC., PETITIONER, VS. THE COURT OF APPEALS AND NATIVIDAD AND ENRIQUE AGANA, RESPONDENTS. [G.R. NO. 126467] NATIVIDAD [SUBSTITUTED BY HER CHILDREN MARCELINO AGANA III, ENRIQUE AGANA, JR., EMMA AGANA-ANDAYA, JESUS AGANA AND RAYMUND AGANA] AND ENRIQUE AGANA, PETITIONERS, VS. THE COURT OF APPEALS AND JUAN FUENTES, RESPONDENTS. [G.R. NO. 127590]

  • [G.R. No. 183099 : February 03, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. RACHELLE BALAGAN AND HERMINIA AVILA, APPELLANTS.

  • [G.R. No. 182221 : February 03, 2010] THEMISTOCLES A. SA�O, JR., PETITIONER, VS. COMMISSION ON ELECTIONS, THE MUNICIPAL BOARD OF CANVASSERS OF DULAG, LEYTE, FERDINAND A. SERRANO, IN HIS CAPACITY AS ACTING CHAIRMAN OF THE MUNICIPAL BOARD OF CANVASSERS OF DULAG, LEYTE, AND MANUEL SIA QUE, RESPONDENTS.

  • [G.R. No. 179117 : February 03, 2010] NORTHWEST AIRLINES, INC., PETITIONER, VS. SPOUSES EDWARD J. HESHAN AND NELIA L. HESHAN AND DARA GANESSA L. HESHAN, REPRESENTED BY HER PARENTS EDWARD AND NELIA HESHAN, RESPONDENTS.

  • [G.R. No. 166577 : February 03, 2010] SPOUSES MORRIS CARPO AND SOCORRO CARPO, PETITIONERS, VS. AYALA LAND, INCORPORATED, RESPONDENT.

  • [GR. No. 166536 : February 04, 2010] FLOR MARTINEZ, REPRESENTED BY MACARIO MARTINEZ, AUTHORIZED REPRESENTATIVE AND ATTORNEY-IN-FACT, PETITIONER, VS. ERNESTO G. GARCIA AND EDILBERTO M. BRUA, RESPONDENTS.

  • [G.R. No. 188602 : February 04, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. FORD GUTIERREZ Y DIMAANO, APPELLANT.

  • [G.R. No. 179800 : February 04, 2010] REPUBLIC OF THE PHILIPPINES REPRESENTED BY THE COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. PHILIPPINE AIRLINES, INC. (PAL), RESPONDENT.

  • [G.R. No. 179570 : February 04, 2010] EGAP MADSALI, SAJIRON LAJIM AND MARON LAJIM, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 178908 : February 04, 2010] SPOUSES EULOGIO N. ANTAZO AND NELIA C. ANTAZO, PETITIONERS, VS. LEONIDES DOBLADA, DIOSDADO CELESTRA, LEOPOLDO CELESTRA, FERDINAND CELESTRA, AND ROBERTO DOBLADA, RESPONDENTS.

  • [G.R. No. 176464 : February 04, 2010] EDWARD N. LIM, PETITIONER, VS. MA. CHERYL STA. CRUZ-LIM, RESPONDENT.

  • [G.R. No. 171194 : February 04, 2010] ASIAN TERMINALS, INC., PETITIONER, VS. DAEHAN FIRE AND MARINE INSURANCE CO., LTD., RESPONDENT.

  • [A.C. No. 6593 : February 04, 2010] MAELOTISEA S. GARRIDO, COMPLAINANT, VS. ATTYS. ANGEL E. GARRIDO AND ROMANA P. VALENCIA, RESPONDENTS.

  • [G.R. No. 162924 : February 04, 2010] MID-PASIG LAND DEVELOPMENT CORPORATION, PETITIONER, VS. MARIO TABLANTE, DOING BUSINESS UNDER THE NAME AND STYLE ECRM ENTERPRISES; ROCKLAND CONSTRUCTION COMPANY; LAURIE LITAM; AND MC HOME DEPOT, INC., RESPONDENTS.

  • [G.R. No. 179717 : February 05, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. NIEVA ALBERTO Y DE NIEVA, APPELLANT.

  • [G.R. No. 185614 : February 05, 2010] ANGELITA DELOS REYES FLORES, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 183417 : February 05, 2010] MINDANAO TIMES CORPORATION, PETITIONER, VS. MITCHEL R. CONFESOR, RESPONDENT.

  • [G.R. No. 181842 : February 05, 2010] METROPOLITAN BANK AND TRUST CO. AND SOLIDBANK CORPORATION, PETITIONERS, VS. BERNARDITA H. PEREZ, REPRESENTED BY HER ATTORNEY-IN-FACT PATRIA H. PEREZ, RESPONDENT.

  • [G.R. No. 180302 : February 05, 2010] JIMMY ARENO, JR., PETITIONER, VS. SKYCABLE PCC-BAGUIO, RESPONDENT.

  • [G.R. No. 175097 : February 05, 2010] ALLIED BANKING CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 169706 : February 05, 2010] SPOUSES WILLIAM GENATO AND REBECCA GENATO, PETITIONERS, VS. RITA VIOLA, RESPONDENT.

  • [G.R. No. 168785 : February 05, 2010] HERALD BLACK DACASIN, PETITIONER, VS. SHARON DEL MUNDO DACASIN, RESPONDENT.

  • [G.R. No. 161178 : February 05, 2010] ADELA B. DELGADO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES AND EMMANUEL ANG JARANILLA, RESPONDENTS.

  • [G.R. No. 184434 : February 08, 2010] G.G. SPORTSWEAR MANUFACTURING CORP. AND NARESH K. GIDWANI, PETITIONERS, VS. BANCO DE ORO UNIBANK, INC., PHILIPPINE INVESTMENT ONE (SPV-AMC), INC. AND THE OFFICE OF THE CLERK OF COURT AND EX OFFICIO SHERIFF OF THE REGIONAL TRIAL COURT OF MAKATI CITY, BRANCH 133, AS REPRESENTED BY ATTY. ENGRACIO M. ESCASINAS, JR., RESPONDENTS.

  • [G.R. No. 180042 : February 08, 2010] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. IRONCON BUILDERS AND DEVELOPMENT CORPORATION, RESPONDENT.

  • [G.R. No. 178090 : February 08, 2010] PANASONIC COMMUNICATIONS IMAGING CORPORATION OF THE PHILIPPINES (FORMERLY MATSUSHITA BUSINESS MACHINE CORPORATION OF THE PHILIPPINES), PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 172149 : February 08, 2010] SESSION DELIGHTS ICE CREAM AND FAST FOODS, PETITIONER, VS. THE HON. COURT OF APPEALS (SIXTH DIVISION), HON. NATIONAL LABOR RELATIONS COMMISSION (SECOND DIVISION) AND ADONIS ARMENIO M. FLORA, RESPONDENTS.

  • [G.R. No. 169711 : February 08, 2010] HEIRS OF SARAH MARIE PALMA BURGOS, PETITIONERS, VS. COURT OF APPEALS AND JOHNNY CO Y YU, RESPONDENTS.

  • [G.R. No. 175590 : February 09, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. FERNANDO VILLAMIN Y SAN JOSE ALIAS ANDOY, ACCUSED-APPELLANT.

  • [A.M. No. P-95-1167 : February 09, 2010] CARMELITA LLEDO, COMPLAINANT, VS. ATTY. CESAR V. LLEDO, BRANCH CLERK OF COURT, REGIONAL TRIAL COURT, BRANCH 94, QUEZON CITY, RESPONDENT.

  • [G.R. No. 165333 : February 09, 2010] REPUBLIC OF THE PHILIPPINES (DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES), PETITIONER, VS. TECHNOLOGICAL ADVOCATES FOR AGRO-FOREST PROGRAMS ASSOCIATION, INC. (TAFPA, INC.), RESPONDENT.

  • [G.R. No. 164118 : February 09, 2010] SARGASSO CONSTRUCTION AND DEVELOPMENT CORPORATION, PETITIONER, VS. NATIONAL LABOR RELATIONS COMMISSION (4TH DIVISION) AND GORGONIO MONGCAL, RESPONDENTS.

  • [G.R. No. 188456 : February 10, 2010] H. HARRY L. ROQUE, JR., JOEL R. BUTUYAN, ROMEL R. BAGARES, ALLAN JONES F. LARDIZABAL, GILBERT T. ANDRES, IMMACULADA D. GARCIA, ERLINDA T. MERCADO, FRANCISCO A. ALCUAZ, MA. AZUCENA P. MACEDA, AND ALVIN A. PETERS, PETITIONERS, VS. COMMISSION ON ELECTIONS, REPRESENTED BY HON. CHAIRMAN JOSE MELO, COMELEC SPECIAL BIDS AND AWARDS COMMITTEE, REPRESENTED BY ITS CHAIRMAN HON. FERDINAND RAFANAN, DEPARTMENT OF BUDGET AND MANAGEMENT, REPRESENTED BY HON. ROLANDO ANDAYA, TOTAL INFORMATION MANAGEMENT CORPORATION AND SMARTMATIC INTERNATIONAL CORPORATION, RESPONDENTS. PETE QUIRINO-QUADRA, PETITIONER-IN-INTERVENTION. SENATE OF THE PHILIPPINES, REPRESENTED BY ITS PRESIDENT, JUAN PONCE ENRILE, MOVANT-INTERVENOR.

  • [G.R. No. 180050 : February 10, 2010] RODOLFO G. NAVARRO, VICTOR F. BERNAL, AND RENE O. MEDINA, PETITIONERS, VS. EXECUTIVE SECRETARY EDUARDO ERMITA, REPRESENTING THE PRESIDENT OF THE PHILIPPINES; SENATE OF THE PHILIPPINES, REPRESENTED BY THE SENATE PRESIDENT; HOUSE OF REPRESENTATIVES, REPRESENTED BY THE HOUSE SPEAKER; GOVERNOR ROBERT ACE S. BARBERS, REPRESENTING THE MOTHER PROVINCE OF SURIGAO DEL NORTE; GOVERNOR GERALDINE ECLEO VILLAROMAN, REPRESENTING THE NEW PROVINCE OF DINAGAT ISLANDS, RESPONDENTS.

  • [A.M. No. P-10-2763 [Formerly OCA IPI No. 09-3056-P] : February 10, 2010] RE: IRREGULARITY IN THE USE OF BUNDY CLOCK BY SOPHIA M. CASTRO AND BABYLIN V. TAYAG, SOCIAL WELFARE OFFICERS II,[1]BOTH OF THE REGIONAL TRIAL COURT, OFFICE OF THE CLERK OF COURT, ANGELES CITY.

  • [A.M. No. 2007-02-SC : February 10, 2010] RE: COMPLAINT OF JUDGE ROWENA NIEVES A. TAN FOR LATE REMITTANCE BY THE SUPREME COURT OF HER TERMINAL LEAVE PAY TO GSIS TO APPLY FOR PAYMENT OF HER SALARY LOAN TO SAID AGENCY.

  • [G.R. No. 189466 : February 11, 2010] DARYL GRACE J. ABAYON, PETITIONER, PRESENT: VS. THE HONORABLE HOUSE OF REPRESENTATIVES ELECTORAL TRIBUNAL, PERFECTO C. LUCABAN, JR., RONYL S. DE LA CRUZ AND AGUSTIN C. DOROGA, RESPONDENTS. [G.R. No. 189506] CONGRESSMAN JOVITO S. PALPARAN, JR., PETITIONER, VS. HOUSE OF REPRESENTATIVES ELECTORAL TRIBUNAL (HRET), DR. REYNALDO LESACA, JR., CRISTINA PALABAY, RENATO M. REYES, JR., ERLINDA CADAPAN, ANTONIO FLORES AND JOSELITO USTAREZ, RESPONDENTS.

  • [A.M. No. MTJ-03-1462 (formerly OCA IPI No. 02-1515-RTJ) : February 11, 2010] JUDGE DOLORES L. ESPA�OL, RTC, BRANCH 90, DASMARI�AS, CAVITE, COMPLAINANT, VS. JUDGE LORINDA B. TOLEDO-MUPAS, MTC, DASMARI�AS CAVITE, RESPONDENT.

  • [G.R. No. 189078 : February 11, 2010] MAYOR VIRGILIO P. VARIAS, PETITIONER, VS. COMMISSION ON ELECTIONS AND JOSE "JOY" D. PE�ANO, RESPONDENTS. D E C I S I O N

  • [G.R. No. 185226 : February 11, 2010] CORAZON M. GREGORIO, AS ADMINISTRATRIX OF THE ESTATE LITIGATED IN THE CASE BELOW, RAMIRO T. MADARANG, AND THE HEIRS OF CASIMIRO R. MADARANG, JR., NAMELY: ESTRELITA L. MADARANG, CONSUELO P. MADARANG, CASIMIRO MADARANG IV, AND JANE MARGARET MADARANG-CRABTREE, PETITIONERS, VS. ATTY. JOSE R. MADARANG AND VICENTE R. MADARANG, RESPONDENTS.

  • [G.R. No. 187683 : February 11, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. VICTORIANO DELA CRUZ Y LORENZO, APPELLANT.

  • [G.R. No. 186640 : February 11, 2010] GEN. ALEXANDER B. YANO, CHIEF OF STAFF, ARMED FORCES OF THE PHILIPPINES, LT. GEN. VICTOR S. IBRADO, COMMANDING GENERAL, PHILIPPINE ARMY, AND MAJ. GEN. RALPH A. VILLANUEVA, COMMANDER, 7TH INFANTRY DIVISION, PHILIPPINE ARMY, PETITIONERS, VS. CLEOFAS SANCHEZ AND MARCIANA MEDINA, RESPONDENTS.

  • [G.R. No. 184740 : February 11, 2010] DENNIS A. B. FUNA, PETITIONER, VS. EXECUTIVE SECRETARY EDUARDO R. ERMITA, OFFICE OF THE PRESIDENT, SEC. LEANDRO R. MENDOZA, IN HIS OFFICIAL CAPACITY AS SECRETARY OF THE DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS, USEC. MARIA ELENA H. BAUTISTA, IN HER OFFICIAL CAPACITIES AS UNDERSECRETARY OF THE DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS AND AS OFFICER-IN-CHARGE OF THE MARITIME INDUSTRY AUTHORITY (MARINA), RESPONDENTS.

  • [G.R. No. 184197 : February 11, 2010] RAPID CITY REALTY AND DEVELOPMENT CORPORATION, PETITIONER, VS. ORLANDO VILLA AND LOURDES PAEZ-VILLA,[1] RESPONDENTS.

  • [G.R. No. 181409 : February 11, 2010] INTESTATE ESTATE OF MANOLITA GONZALES VDA. DE CARUNGCONG, REPRESENTED BY MEDIATRIX CARUNGCONG, AS ADMINISTRATRIX, PETITIONER, VS. PEOPLE OF THE PHILIPPINES AND WILLIAM SATO, RESPONDENTS.

  • [G.R. Nos. 177857-58 : February 11, 2010] PHILIPPINE COCONUT PRODUCERS FEDERATION, INC. (COCOFED), MANUEL V. DEL ROSARIO, DOMINGO P. ESPINA, SALVADOR P. BALLARES, JOSELITO A. MORALEDA, PAZ M. YASON, VICENTE A. CADIZ, CESARIA DE LUNA TITULAR, AND RAYMUNDO C. DE VILLA, PETITIONERS, VS. REPUBLIC OF THE PHILIPPINES, RESPONDENT. JOVITO R. SALONGA, WIGBERTO E. TA�ADA, OSCAR F. SANTOS, ANA THERESIA HONTIVEROS, AND TEOFISTO L. GUINGONA III, OPPOSITORS-INTERVENORS. WIGBERTO E. TA�ADA, OSCAR F. SANTOS, SURIGAO DEL SUR FEDERATION OF AGRICULTURAL COOPERATIVES (SUFAC) AND MORO FARMERS ASSOCIATION OF ZAMBOANGA DEL SUR (MOFAZS), REPRESENTED BY ROMEO C. ROYANDOYAN; AND PAMBANSANG KILUSAN NG MGA SAMAHAN NG MAGSASAKA (PAKISAMA), REPRESENTED BY VICENTE FABE, MOVANTS-INTERVENORS.

  • [G.R. No. 172927 : February 11, 2010] RONILO SORREDA, PETITIONER, VS. CAMBRIDGE ELECTRONICS CORPORATION,[1] RESPONDENT.

  • [G.R. No. 172279 : February 11, 2010] VALENTIN MOVIDO, SUBSTITUTED BY MARGINITO MOVIDO, PETITIONER, VS. LUIS REYES PASTOR, RESPONDENT.

  • [G.R. No. 169190 : February 11, 2010] CUA LAI CHU, CLARO G. CASTRO, AND JUANITA CASTRO, PETITIONERS, VS. HON. HILARIO L. LAQUI, PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 218, QUEZON CITY AND PHILIPPINE BANK OF COMMUNICATION, RESPONDENTS.

  • [G.R. No. 164731 : February 11, 2010] GOVERNMENT SERVICE, INSURANCE SYSTEM, PETITIONER, VS. ROSALINDA A. BERNADAS, RESPONDENT.

  • [A.M. No. 08-2-01-0 : February 11, 2010] RE: PETITION FOR RECOGNITION OF THE EXEMPTION OF THE GOVERNMENT SERVICE INSURANCE SYSTEM FROM PAYMENT OF LEGAL FEES. GOVERNMENT SERVICE INSURANCE SYSTEM, PETITIONER.

  • [G.R. No. 190156 : February 12, 2010] LEONOR DANGAN-CORRAL, PETITIONER, VS. COMMISSION ON ELECTIONS AND ERNESTO ENERO FERNANDEZ, RESPONDENTS.

  • [G.R. No. 180945 : February 12, 2010] PHILIPPINE NATIONAL BANK, AS THE ATTORNEY-IN-FACT OF OPAL PORTFOLIO INVESTMENTS (SPV-AMC), INC., PETITIONER, VS. MERCEDES CORPUZ, REPRESENTED BY HER ATTORNEY-IN-FACT VALENTINA CORPUZ, RESPONDENT.

  • [G.R. Nos. 174599-609 : February 12, 2010] PACIFICO R. CRUZ, PETITIONER, VS. THE SANDIGANBAYAN (FOURTH DIVISION), OFFICE OF THE OMBUDSMAN, OFFICE OF THE SPECIAL PROSECUTOR AND SPECIAL PRESIDENTIAL TASK FORCE 156, RESPONDENTS.

  • [G.R. No. 171774 : February 12, 2010] REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. APOLINARIO CATARROJA, REYNALDO CATARROJA, AND ROSITA CATARROJA-DISTRITO, RESPONDENTS.

  • [G.R. No. 168967 : February 12, 2010] CITY OF ILOILO REPRESENTED BY HON. JERRY P. TRE�AS, CITY MAYOR, PETITIONER, VS. HON. LOLITA CONTRERAS-BESANA, PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 32, AND ELPIDIO JAVELLANA, RESPONDENTS.

  • [G.R. No. 158385 : February 12, 2010] MODESTO PALALI, PETITIONER, VS. JULIET AWISAN, REPRESENTED BY HER ATTORNEY-IN-FACT GREGORIO AWISAN, RESPONDENT.

  • [G.R. No. 187120 : February 15, 2010] PHILIPPINE JOURNALISTS, INC., PETITIONER, VS. NATIONAL LABOR RELATIONS COMMISSION, LABOR ARBITER FEDRIEL S. PANGANIBAN AND EDUARDO S. RIVERA, RESPONDENTS.

  • [G.R. No. 188669 : February 16, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ILDEFONSO MENDOZA Y BERIZO, APPELLANT.

  • [G.R. No. 177747 : February 16, 2010] THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. IGNACIO PORAS, ACCUSED-APPELLANT.

  • [A.M. No. P-09-2721 (Formerly A.M. No. 09-9-162-MCTC) : February 16, 2010] REPORT ON THE FINANCIAL AUDIT CONDUCTED ON THE BOOKS OF ACCOUNTS OF THE MUNICIPAL CIRCUIT TRIAL COURT, MONDRAGON-SAN ROQUE, NORTHERN SAMAR.

  • [A.M. NO. P-10-2772 (Formerly A.M. OCA I.P.I NO. 07-2615-P) : February 16, 2010] DOMINGO PE�A, JR., COMPLAINANT, VS. ACHILLES ANDREW V. REGALADO II, SHERIFF IV, REGIONAL TRIAL COURT, OFFICE OF THE CLERK OF COURT, NAGA CITY, RESPONDENT.

  • [G.R. No. 188920 : February 16, 2010] JOSE L. ATIENZA, JR., MATIAS V. DEFENSOR, JR., RODOLFO G. VALENCIA, DANILO E. SUAREZ, SOLOMON R. CHUNGALAO, SALVACION ZALDIVAR-PEREZ, HARLIN CAST-ABAYON, MELVIN G. MACUSI AND ELEAZAR P. QUINTO, PETITIONERS, VS. COMMISSION ON ELECTIONS, MANUEL A. ROXAS II, FRANKLIN M. DRILON AND J.R. NEREUS O. ACOSTA, RESPONDENTS.

  • [G.R. No. 188353 : February 16, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. LEOZAR DELA CRUZ Y BALOBAL, ACCUSED-APPELLANT.

  • [G.R. No. 185954 : February 16, 2010] OFFICE OF THE OMBUDSMAN, PETITIONER, VS. MAXIMO D. SISON, RESPONDENT.

  • [G.R. No. 182498 : February 16, 2010] GEN. AVELINO I. RAZON, JR., CHIEF, PHILIPPINE NATIONAL POLICE (PNP); POLICE CHIEF SUPERINTENDENT RAUL CASTA�EDA, CHIEF, CRIMINAL INVESTIGATION AND DETECTION GROUP (CIDG); POLICE SENIOR SUPERINTENDENT LEONARDO A. ESPINA, CHIEF, POLICE ANTI-CRIME AND EMERGENCY RESPONSE (PACER); AND GEN. JOEL R. GOLTIAO, REGIONAL DIRECTOR OF ARMM, PNP, PETITIONERS, VS. MARY JEAN B. TAGITIS, HEREIN REPRESENTED BY ATTY. FELIPE P. ARCILLA, JR., ATTORNEY-IN-FACT, RESPONDENT.

  • [G.R. No. 180356 : February 16, 2010] SOUTH AFRICAN AIRWAYS, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 179702 : February 16, 2010] ROLANDO P. ANCHETA, PETITIONER, VS. DESTINY FINANCIAL PLANS, INC. AND ARSENIO BARTOLOME, RESPONDENTS.

  • [G.R. No. 170864 : February 16, 2010] NELSON LAGAZO, PETITIONER, VS. GERALD B. SORIANO AND GALILEO B. SORIANO, RESPONDENTS.

  • [G.R. No. 168644 : February 16, 2010] BSB GROUP, INC., REPRESENTED BY ITS PRESIDENT, MR. RICARDO BANGAYAN, PETITIONER, VS. SALLY GO A.K.A. SALLY GO-BANGAYAN, RESPONDENT.

  • [G.R. No. 166869 : February 16, 2010] PHILIPPINE HAWK CORPORATION, PETITIONER, VS. VIVIAN TAN LEE, RESPONDENT.

  • [G.R. No. 165377 : February 16, 2010] LOLITA REYES DOING BUSINESS UNDER THE NAME AND STYLE, SOLID BROTHERS WEST MARKETING, PETITIONER, VS. CENTURY CANNING CORPORATION, RESPONDENT.

  • [G.R. No. 156287 : February 16, 2010] FELICITAS M. MACHADO AND MARCELINO P. MACHADO, PETITIONERS, VS. RICARDO L. GATDULA, COMMISSION ON THE SETTLEMENT OF LAND PROBLEMS, AND IRINEO S. PAZ, SHERIFF IV, OFFICE OF THE PROVINCIAL SHERIFF, SAN PEDRO, LAGUNA, RESPONDENTS.

  • [G.R. No. 190526 : February 17, 2010] SANDRA Y. ERIGUEL, PETITIONER, VS. COMMISSION ON ELECTIONS AND MA. THERESA DUMPIT-MICHELENA, RESPONDENTS.

  • [G.R. No. 173289 : February 17, 2010] ELAND PHILIPPINES, INC., PETITIONER, VS. AZUCENA GARCIA, ELINO FAJARDO, AND HEIR OF TIBURCIO MALABANAN NAMED TERESA MALABANAN, RESPONDENTS.

  • [G.R. No. 169195 : February 17, 2010] FRANCISCO APARIS Y SANTOS, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 181809 : February 17, 2010] ROSE MARIE D. DOROMAL, PETITIONER, VS. HERNAN G. BIRON AND COMMISSION ON ELECTIONS, RESPONDENTS.

  • [G.R. No. 173165 : February 17, 2010] ATTY. LUCKY M. DAMASEN, PETITIONER, VS. OSCAR G. TUMAMAO, RESPONDENT.

  • [G.R. No. 171231 : February 17, 2010] PNCC SKYWAY TRAFFIC MANAGEMENT AND SECURITY DIVISION WORKERS ORGANIZATION (PSTMSDWO), REPRESENTED BY ITS PRESIDENT, RENE SORIANO, PETITIONER, VS. PNCC SKYWAY CORPORATION, RESPONDENT.

  • [A.M. No. 05-8-463-RTC : February 17, 2010] REQUEST OF JUDGE NIÑO A. BATINGANA, REGIONAL TRIAL COURT, BRANCH 6, MATI, DAVAO ORIENTAL FOR EXTENSION OF TIME TO DECIDE CIVIL CASES NOS. 2063 AND 1756

  • [G.R. No. 176707 : February 17, 2010] ARLIN B. OBIASCA, [1] PETITIONER, VS. JEANE O. BASALLOTE, RESPONDENT.

  • [G.R. No. 185709 : February 18, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. MICHAEL A. HIPONA, APPELLANT.

  • [G.R. No. 183871 : February 18, 2010] LOURDES D. RUBRICO, JEAN RUBRICO APRUEBO, AND MARY JOY RUBRICO CARBONEL, PETITIONERS, VS. GLORIA MACAPAGAL-ARROYO, GEN. HERMOGENES ESPERON, P/DIR. GEN. AVELINO RAZON, MAJ. DARWIN SY A.K.A. DARWIN REYES, JIMMY SANTANA, RUBEN ALFARO, CAPT. ANGELO CUARESMA, A CERTAIN JONATHAN, P/SUPT. EDGAR B. ROQUERO, ARSENIO C. GOMEZ, AND OFFICE OF THE OMBUDSMAN, RESPONDENTS.

  • [G.R. No. 180123 : February 18, 2010] KULAS IDEAS & CREATIONS, GIL FRANCIS MANINGO AND MA. RACHEL MANINGO, PETITIONERS, VS. JULIET ALCOSEBA AND FLORDELINDA ARAO-ARAO, RESPONDENTS.

  • [G.R. No. 174237 : February 18, 2010] TERESITA L. ARAOS, CORAZON L. BALAGBIS, ROBERTO B. BAUTISTA, MARITA S. BELTRAN, RAUL A. CASIANO, HIDELZA B. CASTILLO, ELEONORA CINCO, MAY CATHERINE C. CIRIACO, ERLINDA G. DEL ROSARIO, AMELITA C. DELA TORRE, ALMA R. FAUSTO, ANTONETTE L. FERNANDEZ, CORITA M. GADUANG, VIRGINIA E. GALLARDE, MA. LUZ C. GENEROSO, MA. TERESA C. IGNACIO, EDDIE A. JARA, JOSIE MAGANA, ANTONIO G. MARALIT, NANCIANCINO L. MONREAL, MARIBEL D. ORTIZ, ALAN GENE O. PADILLA, JESUS C. PAJARILLO, MIGUEL E. ROCA JR., EDGAR M. SANDALO, AGNES E. SAN JOSE, EVELYN P. SAAYON, JUDY FRANCES A. SEE, MARIO R. SIBUCAO, CARMEN O. SORIANO, AND ARNOLD A. TOLENTINO, PETITIONERS, VS. HON. LEA REGALA, PRESIDING JUDGE, RTC, BRANCH 226, QUEZON CITY AND SOCIAL SECURITY SYSTEM (SSS), RESPONDENTS.

  • [G.R. No. 166579 : February 18, 2010] JORDAN CHAN PAZ, PETITIONER, VS. JEANICE PAVON PAZ, RESPONDENT.

  • [G.R. No. 174570 : February 20, 2010] ROMER SY TAN, PETITIONER, VS. SY TIONG GUE, FELICIDAD CHAN SY, SY CHIM, SY TIONG SAN, SY YU BUN, SY YU SHIONG, SY YU SAN AND BRYAN SY LIM, RESPONDENTS.

  • [G.R. No. 189698 : February 22, 2010] ELEAZAR P. QUINTO AND GERINO A. TOLENTINO, JR., PETITIONERS, VS. COMMISSION ON ELECTIONS, RESPONDENT.

  • [G.R. No. 184546 : February 22, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. WILSON SUAN Y JOLONGON, APPELLANT.

  • [G.R. No. 177100 : February 22, 2010] BANDILA SHIPPING, INC., MR. REGINALDO A. OBEN, BANDILA SHIPPING, INC. AND FUYOH SHIPPING, INC., PETITIONERS, VS. MARCOS C. ABALOS, RESPONDENT.

  • [G.R. No. 173915 : February 22, 2010] IRENE SANTE AND REYNALDO SANTE, PETITIONERS, VS. HON. EDILBERTO T. CLARAVALL, IN HIS CAPACITY AS PRESIDING JUDGE OF BRANCH 60, REGIONAL TRIAL COURT OF BAGUIO CITY, AND VITA N. KALASHIAN, RESPONDENTS.

  • [A.M. No. CA-08-45-J (Formerly OCA IPI No. 08-130-CA-J) : February 22, 2010] ATTY. DENNIS V. NI�O, COMPLAINANT, VS. JUSTICE NORMANDIE B. PIZARRO, RESPONDENT.

  • [G.R. No. 169481 : February 22, 2010] REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. HEIRS OF JULIO RAMOS, REPRESENTED BY REYNALDO RAMOS MEDINA, ZENAIDA RAMOS MEDINA, DOLORES RAMOS MEDINA, ROMEO RAMOS AND MEDINA, VIRGIE RAMOS MEDINA, HERMINIA RAMOS MEDINA, CESAR RAMOS MEDINA AND REMEDIOS RAMOS MEDINA, RESPONDENTS.

  • [G.R. No. 182299 : February 22, 2010] WILFREDO M. BARON, BARRY ANTHONY BARON, RAMIL CAYAGO, DOMINADOR GEMINO, ARISTEO PUZON, BERNARD MANGSAT, MARIFE BALLESCA, CYNTHIA JUNATAS, LOURDES RABAGO, JEFFERSON DELA ROSA AND JOMAR M. DELA ROSA, PETITIONERS, VS. NATIONAL LABOR RELATIONS COMMISSION AND MAGIC SALES, INC. REPRESENTED BY JOSE Y. SY, RESPONDENTS.

  • [G.R. No. 168169 : February 24, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ALBERTO TABARNERO AND GARY TABARNERO, ACCUSED-APPELLANTS.

  • [G.R. No. 188671 : February 24, 2010] MOZART P. PANLAQUI, PETITIONER, VS. COMMISSION ON ELECTIONS AND NARDO M. VELASCO, RESPONDENTS.

  • [G.R. No. 187070 : February 24, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ROLANDO TAMAYO Y TENA, ACCUSED-APPELLANT.

  • [G.R. No. 183507 : February 24, 2010] OFFICE OF THE OMBUDSMAN (MINDANAO), PETITIONER, VS. ASTERIA E. CRUZABRA, RESPONDENT.

  • [G.R. No. 183063 : February 24, 2010] REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. CAYETANO L. SERRANO,[1] AND HEIRS OF CATALINO M. ALAAN, REPRESENTED BY PAULITA P. ALAAN, RESPONDENTS.

  • [G.R. Nos. 182382-83 : February 24, 2010] JAIME S. DOMDOM, PETITIONER, VS. HON. THIRD AND FIFTH DIVISIONS OF THE SANDIGANBAYAN, COMMISSION ON AUDIT AND THE PEOPLE OF THE PHILIPPINES, RESPONDENTS.

  • [A.C. No. 8158 : February 24, 2010] ATTY. ELMER C. SOLIDON, COMPLAINANT, VS. ATTY. RAMIL E. MACALALAD, RESPONDENT.

  • [G.R. No. 148306 : February 24, 2010] TERESITA DE MESA REFORZADO, PETITIONER, VS. SPOUSES NAZARIO C. LOPEZ AND PRECILA LOPEZ, RESPONDENTS.

  • [G.R. No. 175241 : February 24, 2010] INTEGRATED BAR OF THE PHILIPPINES REPRESENTED BY ITS NATIONAL PRESIDENT, JOSE ANSELMO I. CADIZ, H. HARRY L. ROQUE, AND JOEL RUIZ BUTUYAN, PETITIONERS, VS. HONORABLE MANILA MAYOR JOSE "LITO" ATIENZA, RESPONDENT.

  • [G.R. No. 184398 : February 25, 2010] SILKAIR (SINGAPORE) PTE. LTD., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 176625 : February 25, 2010] MACTAN-CEBU INTERNATIONAL AIRPORT AUTHORITY AND AIR TRANSPORTATION OFFICE, PETITIONERS, VS. BERNARDO L. LOZADA, SR., AND THE HEIRS OF ROSARIO MERCADO, NAMELY, VICENTE LOZADA, MARIO M. LOZADA, MARCIA L. GODINEZ, VIRGINIA L. FLORES, BERNARDO LOZADA, JR., DOLORES GACASAN, SOCORRO CAFARO AND ROSARIO LOZADA, REPRESENTED BY MARCIA LOZADA GODINEZ, RESPONDENTS.

  • [G.R. No. 169467 : February 25, 2010] ALFREDO P. PACIS AND CLEOPATRA D. PACIS, PETITIONERS, VS. JEROME JOVANNE MORALES, RESPONDENT.

  • [G.R. No. 167139 : February 25, 2010] SUSIE CHAN-TAN, PETITIONER, VS. JESSE C. TAN, RESPONDENT.

  • [G.R. No. 162218 : February 25, 2010] METROPOLITAN BANK AND TRUST COMPANY, PETITIONER, VS. EDGARDO D. VIRAY, RESPONDENT.

  • [A.M. No. 07-6-6-SC : February 26, 2010] RE: NON-OBSERVANCE BY ATTY. EDEN T. CANDELARIA, CHIEF OF ADMINISTRATIVE SERVICES (OAS), OF EN BANC RESOLUTION A.M. NO. 05-9-29-SC DATED SEPTEMBER 27, 2005 AND EN BANC RULING IN OFFICE OF OMBUDSMAN V. CIVIL SERVICE COMMISSION (G.R. NO. 159940 DATED FEBRUARY 16, 2005),

  • [G.R. No. 183505 : February 26, 2010] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. SM PRIME HOLDINGS, INC. AND FIRST ASIA REALTY DEVELOPMENT CORPORATION, RESPONDENTS.

  • [G.R. No. 184286 : February 26, 2010] MAYOR JOSE MARQUEZ LISBOA PANLILIO, PETITIONER, VS. COMMISSION ON ELECTIONS AND SAMUEL ARCEO DE JESUS, SR., RESPONDENTS.

  • [A.M. No. 2009-23-SC : February 26, 2010] RE: SMOKING AT THE FIRE EXIT AREA AT THE BACK OF THE PUBLIC INFORMATION OFFICE

  • [G.R. No. 173472 : February 26, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ELMER PERALTA Y DE GUZMAN ALIAS "MEMENG", APPELLANT.

  • [G.R. No. 167415 : February 26, 2010] ATTY. MANGONTAWAR M. GUBAT, PETITIONER, VS. NATIONAL POWER CORPORATION, RESPONDENT.

  • [G.R. No. 165922 : February 26, 2010] BAGUIO MARKET VENDORS MULTI-PURPOSE COOPERATIVE (BAMARVEMPCO), REPRESENTED BY RECTO INSO, OPERATIONS MANAGER, PETITIONER, VS. HON. ILUMINADA CABATO-CORTES, EXECUTIVE JUDGE, REGIONAL TRIAL COURT, BAGUIO CITY, RESPONDENT.

  • [G.R. No. 164141 : February 26, 2010] TIGER CONSTRUCTION AND DEVELOPMENT CORPORATION, PETITIONER, VS. REYNALDO ABAY, RODOLFO ARCENAL, ROLANDO ARCENAL, PEDRO BALANA, JESUS DEL AYRE, ARNEL EBALE, ARNEL FRAGA, ANGEL MARA�O, METHODEO SOTERIO, MANUEL TAROMA, PIO ZETA, ISAIAS JAMILIANO, ARNALDO RIVERO, NOEL JAMILIANO JOEL ARTITA, DANIEL DECENA, ZENAIDA LAZALA, RONNIE RIVERO, RAMON ABAY, JOSE ABAY, HECTOR ABAY, EDISON ABAIS, DIOGENES ARTITA, FLORENTINO B. ARTITA, ROLANDO ANTONIO, JERRY ARA�A, MAXIMENO M. BARRA, ARMANDO BAJAMUNDI, DANIEL BARRION, RENANTE BOALOY, ROLANDO BONOAN, FRANCISCO BAUTISTA, NOEL BENAUAN, EDGARDO BOALOY, REYNALDO BONOAN, DIONISIO BOSQUILLOS, ROGELIO B. COPINO, JR., RONNIE DELOS SANTOS, FELIX DE SILVA, REYNALDO LASALA, LARRY LEVANTINO, DOMINGO LOLINO, ROSALIO LOLINO, PERFECTO MACARIO, ROLANDO MALLANTA, ANASTACIO MARAVILLA, ROSARIO MARBELLA, GILBERTO MATUBIS, RODEL MORILLO, LORENZO PAGLINAWAN, JOSE PANES, RUBEN PANES, MATEO PANTELA, SANTOS SALIRE, GERMAN TALAGTAG, HILARIO TONAMOR, JESUS TAMAYO, JOSE TRANQUILO, EDISON VATERO, AND ROBERTO VERGARA, RESPONDENTS.