Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2010 > October 2010 Decisions > [G.R. No. 172394, October 13, 2010] H. TAMBUNTING PAWNSHOP, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. :




THIRD DIVISION

[G.R. No. 172394, October 13, 2010]

H. TAMBUNTING PAWNSHOP, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

D E C I S I O N

 

BERSAMIN, J.:

 

The issue herein is whether the petitioner, a pawnshop operator, was liable for VAT and the compromise penalty for taxable year 2000.

On August 29, 2003, petitioner H. Tambunting Pawnshop, Inc. (Tambunting), a domestic corporation duly licensed to engage in the pawnshop business, received an assessment notice dated August 27, 2003 from the Bureau of Internal Revenue (BIR), demanding the payment of deficiency Value-Added Tax (VAT) and compromise penalty for taxable year 2000 in the amounts of P5,212,404.52 and P25,000, respectively.

On September 15, 2003, Tambunting, disclaiming its liability, protested the assessment with the respondent Commissioner of Internal Revenue (CIR), arguing that a pawnshop business was not subject to VAT and the compromise penalty.[1]

Due to the inaction of the CIR on the protest, Tambunting filed on April 2, 2004 its petition for review with the Court of Tax Appeals (CTA) pursuant to Section 228 of Republic Act No. 8424 (National Internal Revenue Code or Tax Reform Act of 1997).[2]

In a decision dated April 11, 2005, [3] the CTA Second Division denied the petition for review, to wit:

WHEREFORE, premises considered, the instant Petition for Review is hereby PARTIALLY GRANTED. Accordingly,  petitioner is hereby ORDERED to pay respondent Commissioner of Internal Revenue the deficiency VAT for taxable year 2000 in the amount of PhP 5,212,404.52, plus 25% surcharge and 20% delinquency interest  per annum from September 29, 2003 until fully paid, pursuant to Section 248 and 249 of the NIRC of 1997, as amended.

The amount of PhP25,000 imposed by way of compromise penalty is hereby DELETED.

SO ORDERED.

On April 29, 2005, Tambunting filed a motion for partial reconsideration.[4] Later on, on May 26, 2005, Tambunting submitted a written manifestation, attaching a copy of Bureau of Internal Revenue (BIR) tax payment deposit slip (BIR Form No. 0605) and the corresponding schedule evidencing its payment of P828,809.67 for the years from 2000 to 2002 pursuant to a settlement agreement with BIR allowing Tambunting to pay 25% of its VAT due.[5]

On July 14, 2005, however, the CTA Second Division denied Tambunting's motion for partial reconsideration in a resolution dated July 14, 2005.[6]

On August 22, 2005, Tambunting appealed by petition for review to the CTA en banc.[7]

On March 21, 2006, the CTA en banc rendered its assailed decision,[8] disposing thus:

WHEREFORE, the Court en banc finds no reversible error to warrant the reversal of the assailed Decision promulgated on April 11, 2005 and the Resolution dated July 14, 2005, respectively.

Accordingly, the instant Petition for Review is hereby DENIED and the assailed Decision and Resolution are AFFIRMED in toto.

SO ORDERED.

The CTA en banc denied Tambunting's motion for reconsideration on April 18, 2006.[9]

Hence, Tambunting has appealed, insisting that:

THE CTA EN BANC'S DECISION OF 21 MARCH 2006 AND RESOLUTION DATED 18 APRIL 2006 ARE NOT IN ACCORDANCE WITH LAW AND SETTLED JURISPRUDENCE ON THE MATTER.

Tambunting's main argument is that pawnshops are not within the concept of "all services" and "similar services" as provided in Section 108 (A) of the National Internal Revenue Code.[10]  Tambunting also argues that the enumeration under Section 108(A) of the National Internal Revenue Code of services subject to VAT is exclusive.

The petition has merit.

It is now settled that for purposes of determining their tax liability, pawnshops are treated as non-bank financial intermediaries.[11]

The VAT on non-bank financial intermediaries was first levied under R.A. No. 7716 (Expanded Value-Added Tax Law), where Sections 3 and 17 thereof provide:

Section 3. Section 102 of the National Internal Revenue, as amended is hereby further amended to read as follows:

Section 102. Value-added tax on sale of services and use or lease of properties.- There shall be levied, assessed and collected, a value-added tax equivalent to 10% of gross receipts derived from the sale or exchange of services, including the use or lease of properties.

The phrase `sale or exchange of services' means the performance of all kinds of services in the Philippines for others for a fee, remuneration or consideration x x x

x x x services of banks, non-bank financial intermediaries and finance companies; x x x

Section 17. Effectivity of the Imposition of VAT on Certain Goods, Properties and Services.- The value-added tax shall be levied assessed and collected on the following transactions, two (2) years after the effectivity of this Act:

x x x

(b)  Services rendered by banks, nonbank financial intermediaries, finance companies and other financial companies and other financial intermediaries not performing quasi-banking functions; x x x

However, Section 11 of R.A. No. 8241 amended Section 17 of R.A. No. 7716 to move the effectivity of the VAT on non-bank financial intermediaries to January 1, 1998, viz:

Section 11.  Section 17 of Republic Act No. 7716 is hereby amended to read as follows:

Section 17. Effectivity of the Imposition of VAT on Certain Goods, Properties and Services.- The value-added tax shall be levied assessed and collected on the following transactions starting January 1, 1998:

x x x

(b) Services rendered by banks, nonbank financial intermediaries, finance companies and other financial intermediaries not performing quasi-banking functions; x x x

Later, R.A. No. 8424 (National Internal Revenue Code or Tax Reform Act of 1997) again moved the effectivity of the imposition of the VAT to December 31, 1999, to wit:

Section 5. Transitory Provisions- Deferment of the Effectivity of the Imposition of VAT on Certain Services.- The effectivity of the imposition of the value-added tax on services as prescribed in Section 17(a) and (b) of Republic Act No. 7716, as amended by Republic Act No. 8241, is hereby further deferred until December 31, 1999, unless Congress deems otherwise: Provided, That the said services shall continue to pay the applicable tax prescribed under the present provisions of the National Internal Revenue Code, as amended.

Still later, R.A. No. 8761 retarded the effectivity of the VAT on non-bank financial intermediaries to January 1, 2001, thus:

Section 1. Section 5 of Republic Act No. 8424 is hereby amended to read as follows:

Section 5. Transitory Provisions- Effectivity of the Imposition of VAT on Certain Services.- The imposition of the value-added tax on the following services shall take effect on January 1, 2001:

x x x

(b) Services rendered by banks, non-bank financial intermediaries, finance companies, and other financial intermediaries not performing quasi-banking functions; x x x

Lastly, R.A. No. 9010 revised the effectivity of the VAT on non-bank financial intermediaries by making it start on January 1, 2003:

Section 1. Section 5 of Republic Act No. 8424 as amended by Republic Act No. 8761 is hereby further amended to read as follows:

Section 5. Transitory Provisions- Effectivity of the Imposition of VAT on Certain Services.- The imposition of the value-added tax on the following services shall take effect on January 1, 2003:

x x x

(b) Services rendered by banks, non-bank financial intermediaries, finance companies, and other financial intermediaries not performing quasi-banking functions; x x x

Accordingly, the consecutive deferments of the effectivity date of the application of VAT on non-bank financial intermediaries like pawnshops resulted in their non-liability for VAT during the affected taxable years. Specifically, in First Planters Pawnshop, supra, the Court ruled on the VAT liability of pawnshops for taxable years from 1996 to 2002, holding:

xxx Since petitioner is a non-bank financial intermediary, it is subject  to 10% VAT for the tax years 1996 to 2002; however, with the levy,  assessment and collection of VAT from non-bank financial intermediaries  being specifically deferred by law,  then petitioner is not liable for  VAT during these tax years. But with the full implementation of the VAT  system on non-bank financial intermediaries starting January 1, 2003, petitioner is liable for 10% VAT for said tax year. And beginning 2004 up to the present, by virtue of R.A. No. 9238, Petitioner is no longer liable for VAT but it is subject to percentage tax on gross receipts from 0% to 5%, as the case may be.

The aforequoted pronouncement in First Planters Pawnshop has been reiterated in Tambunting Pawnshop, Inc. v. Commissioner of Internal Revenue[12] and in TFS, Incorporated v. Commissioner of Internal Revenue,[13] thereby affirming the non- liability for VAT of pawnshops in taxable years 1996-2002 by virtue of the deferment of its imposition. Consequently, the VAT deficiency assessment and the surcharge served on Tambunting by the BIR lacked legal basis and must be canceled.

As earlier mentioned, however, Tambunting paid to the BIR 25% of its VAT liability for the years 2000 to 2002 pursuant to a settlement agreement. The tax liability in question herein includes taxable year 2000 only. To align with the result herein, therefore, Tambunting is entitled to a refund of any amount paid pursuant to the settlement agreement corresponding to taxable year 2000 only.

WHEREFORE, we grant the petition for review on certiorari, and reverse and set aside the decision dated March 21, 2006 and the resolution dated April 18, 2006 of the Court of Tax Appeals en banc.  We declare that the petitioner was not liable for the Value-Added Tax in taxable year 2000; and order the Commissioner of Internal Revenue to refund to H. Tambunting Pawnshop, Inc. any amount paid pursuant to the settlement agreement corresponding to taxable year 2000 only.

No pronouncement on cost of suit.

SO  ORDERED.

Corona*, C.J., Carpio Morales, (Chairperson), Villarama, Jr., Sereno, JJ., concur.

Endnotes:


* Designated as additional member per Raffle dated October 11, 2010 in lieu of Justice Arturo D. Brion.

[1] Rollo,  p. 29.

[2] Section 228. Protesting of Assessment. - When the Commissioner or his duly authorized representative finds that proper taxes should be assessed, he shall first notify the taxpayer of his findings: xxx

xxx

The taxpayers shall be informed in writing of the law and the facts on which the assessment is made; otherwise, the assessment shall be void.

Within a period to be prescribed by implementing rules and regulations, the taxpayer shall be required to respond to said notice. If the taxpayer fails to respond, the Commissioner or his duly authorized representative shall issue an assessment based on his findings.

Such assessment may be protested administratively by filing a request for reconsideration or reinvestigation within thirty (30) days from receipt of the assessment in such form and manner as may be prescribed by implementing rules and regulations.

Within sixty (60) days from filing of the protest, all relevant supporting documents shall have been submitted; otherwise, the assessment shall become final.

If the protest is denied in whole or in part, or is not acted upon within one hundred eighty (180) days from submission of documents, the taxpayer adversely affected by the decision or inaction may appeal to the Court of Tax Appeals within thirty (30) days from receipt of the said decision, or from the lapse of one hundred eighty (180)-day period; otherwise, the decision shall become final, executory and demandable.

[3] Rollo, pp. 46-64.

[4] Id., pp. 65-80.

[5] Id., pp. 29-30.

[6] Id., pp. 79-80.

[7] Id., pp. 81-140.

[8] Id., pp. 28-43.

[9] Id., pp. 44-45.

[10]  Section 108. Value-added Tax on Sale of Services and Use or Lease of Properties.

(A) Rate and Base of Tax. - There shall be levied, assessed and collected, a value-added tax equivalent to ten percent (10%) of gross receipts derived from the sale or exchange of services, including the use or lease of properties.

The phrase "sale or exchange of services" means the performance of all kinds or services in the Philippines for others for a fee, remuneration or consideration, including those performed or rendered by construction and service contractors; stock, real estate, commercial, customs and immigration brokers; lessors of property, whether personal or real; warehousing services; lessors or distributors of cinematographic films; persons engaged in milling processing, manufacturing or repacking goods for others; proprietors, operators or keepers of hotels, motels, resthouses, pension houses, inns, resorts; proprietors or operators of restaurants, refreshment parlors, cafes and other eating places, including clubs and caterers; dealers in securities; lending investors; transportation contractors on their transport of goods or cargoes, including persons who transport goods or cargoes for hire another domestic common carriers by land, air and water relative to their transport of goods or cargoes; services of franchise grantees of telephone and telegraph, radio and television broadcasting and all other franchise grantees except those under Section 119 of this Code; services of banks, non-bank financial intermediaries and finance companies; and non-life insurance companies (except their crop insurances), including surety, fidelity, indemnity and bonding companies; and similar services regardless of whether or not the performance thereof calls for the exercise or use of the physical or mental faculties. The phrase 'sale or exchange of services' shall likewise include:

(1) The lease or the use of or the right or privilege to use any copyright, patent, design or model, plan secret formula or process, goodwill, trademark, trade brand or other like property or right;

(2) The lease of the use of, or the right to use of any industrial, commercial or scientific equipment;

(3) The supply of scientific, technical, industrial or commercial knowledge or information;

(4) The supply of any assistance that is ancillary and subsidiary to and is furnished as a means of enabling the application or enjoyment of any such property, or right as is mentioned in subparagraph (2) or any such knowledge or information as is mentioned in subparagraph (3);

(5) The supply of services by a nonresident person or his employee in connection with the use of property or rights belonging to, or the installation or operation of any brand, machinery or other apparatus purchased from such nonresident person;

(6) The supply of technical advice, assistance or services rendered in connection with technical management or administration of any scientific, industrial or commercial undertaking, venture, project or scheme;

(7) The lease of motion picture films, films, tapes and discs; and

(8) The lease or the use of or the right to use radio, television, satellite transmission and cable television time.

Lease of properties shall be subject to the tax herein imposed irrespective of the place where the contract of lease or licensing agreement was executed if the property is leased or used in the Philippines.

The term "gross receipts" means the total amount of money or its equivalent representing the contract price, compensation, service fee, rental or royalty, including the amount charged for materials supplied with the services and deposits and advanced payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person, excluding value-added tax.

xxx

[11] First Planters Pawnshop v. Commissioner of Internal Revenue, G.R. No. 174134, July 30, 2008, 560 SCRA 621.

[12] G.R. No. 179085, January 21, 2010, 610 SCRA 514.

[13] G.R. No. 166829, April 19, 2010.



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  • G.R. No. 189859 : October 18, 2010 PIO MODESTO and CIRILA RIVERA-MODESTO, Petitioners, v. CARLOS URBINA, substituted by the heirs of OLYMPIA MIGUEL VDA. DE URBINA (Surviving Spouse) and children, namely: ESCOLASTICA M. URBINA, ET AL., Respondents.cralaw

  • G.R. No. 170375 : October 13, 2010 REPUBLIC OF THE PHILIPPINES, Petitioner, v. HON. MAMINDIARA P. MANGOTARA, in his capacity as Presiding Judge of the Regional Trial Court, Branch 1, Iligan City, Lanao del Norte, and MARIA CRISTINA FERTILIZER CORPORATION, and the PHILIPPINE NATIONAL BANK, Respondents, G.R. No. 170505 LAND TRADE REALTY CORPORATION, Petitioner, v. NATIONAL POWER CORPORATION and NATIONAL TRANSMISSION CORPORATION (TRANSCO), Respondents, G.R. Nos. 173355-56 NATIONAL POWER CORPORATION, Petitioner, v. HON. COURT OF APPEALS (Special Twenty-Third Division, Cagayan de Oro City), and LAND TRADE REALTY CORPORATION, Respondents, G.R. No. 173401 REPUBLIC OF THE PHILIPPINES, Petitioner, v. DEMETRIA CACHO, represented by alleged Heirs DEMETRIA CONFESOR VIDAL and/or TEOFILO CACHO, AZIMUTH INTERNATIONAL DEVELOPMENT CORPORATION and LAND TRADE REALTY CORPORATION, Respondents.cralaw G.R. Nos. 173563-64 NATIONAL TRANSMISSION CORPORATION, Petitioner, v. HON. COURT OF APPEALS (Special Twenty-Third Division, Cagayan de Oro City), and LAND TRADE REALTY CORPORATION as represented by Atty. Max C. Tabimina, Respondents, G.R. No. 178779 LAND TRADE REALTY CORPORATION, Petitioner, v. DEMETRIA CONFESOR VIDAL and AZIMUTH INTERNATIONAL DEVELOPMENT CORPORATION, Respondents, G.R. No. 178894 TEOFILO CACHO and/or ATTY. GODOFREDO CABILDO, Petitioner, v. DEMETRIA CONFESOR VIDAL and AZIMUTH INTERNATIONAL DEVELOPMENT CORPORATION, Respondents.crala

  • G.R. No. 172394 : October 13, 2010 H. TAMBUNTING PAWNSHOP, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.cra

  • G.R. No. 191254 : October 13, 2010 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROEL "RUEL" SALLY, Accused-Appellant.

  • G.R. No. 184041 : October 13, 2010 ANICETO G. SALUDO, JR., Petitioner, v. SECURITY BANK CORPORATION, Respondent.cralaw

  • G.R. No. 184036 : October 13, 2010 PACIFIC REHOUSE CORPORATION, PACIFIC CONCORDE CORPORATION, MIZPAH HOLDINGS, INC., FORUM HOLDINGS CORPORATION, and EAST ASIA OIL COMPANY,INC., Petitioners, v. EIB SECURITIES, INC., Respondent.cralaw

  • G.R. No. 175862 : October 13, 2010 REAL BANK, INC., Petitioner, v. SAMSUNG MABUHAY CORPORATION, Respondent.cralaw

  • G.R. No. 173342 : October 13, 2010 ZAMBOANGA FOREST MANAGERS CORP., Petitioner, v. NEW PACIFIC TIMBER AND SUPPLY CO., ET AL., Respondent.cralaw

  • G.R. No. 161431 : October 13, 2010 CALIBRE TRADERS, INC., MARIO SISON SEBASTIAN, and MINDA BLANCO SEBASTIAN, Petitioners, v. BAYER PHILIPPINES, INC., Respondent.cralaw

  • G.R. No. 185814 : October 13, 2010 SHS PERFORATED MATERIALS, INC., WINFRIED HARTMANNSHENN, and HINRICH JOHANN SCHUMACHER, Petitioners, v. MANUEL F. DIAZ, Respondent.cralaw

  • G.R. No. 173822 : October 13, 2010 SALVADOR ATIZADO and SALVADOR MONREAL, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.cralaw

  • G.R. No. 157802 : October 13, 2010 MATLING INDUSTRIAL AND COMMERCIAL CORPORATION, RICHARD K. SPENCER, CATHERINE SPENCER, AND ALEX MANCILLA, Petitioners, v. RICARDO R. COROS, Respondent.cralaw

  • A.M. No. RTJ-05-1924 : October 13, 2010 (Formerly A.M. No. 04-10-568-RTC) RE: CASES SUBMITTED FOR DECISION BEFORE JUDGE DAMASO A. HERRERA, REGIONAL TRIAL COURT, BRANCH 24, BIAN, LAGUNA.

  • G.R. No. 188154 : October 13, 2010 LOURDES A. CERCADO, Petitioner, v. UNIPROM, INC., Respondent.cra

  • G.R. No. 183404 : October 13, 2010 BERRIS AGRICULTURAL CO., INC., Petitioner, v. NORVY ABYADANG, Respondent.cralaw

  • G.R. No. 180699 : October 13, 2010 BANK OF THE PHILIPPINE ISLANDS, Petitioner, v. LABOR ARBITER RODERICK JOSEPH CALANZA, SHERIFF ENRICO Y. PAREDES, AMELIA ENRIQUEZ, and REMO L. SIA, Respondents.cralaw

  • G.R. No. 177881 : October 13, 2010 EMMANUEL C. VILLANUEVA, Petitioner, v. CHERDAN LENDING INVESTORS CORPORATION, Respondent.cra

  • G.R. No. 173463 : October 13, 2010 GLOBAL BUSINESS HOLDINGS, INC. (formerly Global Business Bank, Inc.), Petitioner, v. SURECOMP SOFTWARE, B.V., Respondent.

  • G.R. No. 177279 : October 13, 2010 COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. HON. RAUL M. GONZALEZ, Secretary of Justice, L. M. CAMUS ENGINEERING CORPORATION (represented by LUIS M. CAMUS and LINO D. MENDOZA), Respondents.crala

  • A.M. No. RTJ-07-2076 : October 12, 2010 OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. JUDGE ALBERTO L. LERMA, Respondent.cralaw A.M. No. RTJ-07-2077 ATTY. LOURDES A. ONA, Complainant, v. JUDGE ALBERTO L. LERMA, Respondent.cralaw A.M. No. RTJ-07-2078 JOSE MARI L. DUARTE, Complainant, v. JUDGE ALBERTO L. LERMA, Respondent.cralaw A.M. No. RTJ-07-2079 RET. GENERAL MELITON D. GOYENA, Complainant, v. JUDGE ALBERTO L. LERMA, Respondent.cralaw A.M. No. RTJ-07-2080 OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. JUDGE ALBERTO L. LERMA, Respondent.cralaw

  • A.M. No. 10-7-17-SC : October 15, 2010 IN THE MATTER OF THE CHARGES OF PLAGIARISM, ETC., AGAINST ASSOCIATE JUSTICE MARIANO C. DEL CASTILLO.

  • G.R. No. 174066 : October 12, 2010 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ERNESTO NARZABAL y CASTELO, JR., Accused-Appellant.

  • G.R. No. 164195 : October 12, 2010 APO FRUITS CORPORATION and HIJO PLANTATION, INC., Petitioners, v. LAND BANK OF THE PHILIPPINES, Respondent.cralaw

  • A.M. No. P-09-2735 : October 12, 2010 (Formerly OCA I.P.I. No. 07-2614-P) LEVI M. ARGOSO, Complainant, v. ACHILLES ANDREW REGALADO II, Sheriff IV, Regional Trial Court, Office of the Clerk of Court, Naga City, Respondent.cr

  • A.M. No. P-06-2287 : October 12, 2010 [Formerly A.M. No. 06-11391-MTC] OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. MARCELA V. SANTOS, CLERK OF COURT II, MUNICIPAL TRIAL COURT, SAN LEONARDO, NUEVA ECIJA, Respondent.cralaw

  • A.C. No. 2655 : October 12, 2010 LEONARD W. RICHARDS, Complainant, v. PATRICIO A. ASOY, Respondent.cral

  • G.R. No. 184952 : October 11, 2010 PEOPLE OF THE PHILIPPINES, Appellee, v. MARIANITO GONZAGA y JOMAYA, Appellant.

  • G.R. NO. 177127 : October 11, 2010 J.R.A. PHILIPPINES, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.cralaw

  • G.R. No. 192473 : October 11, 2010 S.I.P. FOOD HOUSE and MR. and MRS. ALEJANDRO PABLO, Petitioners, v. RESTITUTO BATOLINA, ALMER CALUMPISAN, ARIES MALGAPO, ARMANDO MALGAPO, FLORDELIZA MATIAS, PERCIVAL MATIAS, ARWIN MIRANDA, LOPE MATIAS, RAMIL MATIAS, ALLAN STA. INES, Respondents.cralaw

  • G.R. No. 156038 : October 11, 2010 SPOUSES VICTORIANO CHUNG and DEBBIE CHUNG, Petitioners, v. ULANDAY CONSTRUCTION, INC.,*cra1aw Respondent.

  • G.R. No. 192916 : October 11, 2010 MANUEL A. ECHAVEZ, Petitioner, v. DOZEN CONSTRUCTION AND DEVELOPMENT CORPORATION and THE REGISTER OF DEEDS OF CEBU CITY, Respondents.cralaw

  • G.R. No. 190804 : October 11, 2010 PHILIPPINE TRANSMARINE CARRIERS, INC., GLOBAL NAVIGATION, LTD., Petitioners, v. SILVINO A. NAZAM, Respondent.cralaw

  • G.R. No. 182953 : October 11, 2010 CORAZON D. SARMIENTA, JOSE DERAMA, CATES RAMA, JOSIE MIWA, TOTO NOLASCO, JESUS OLIQUINO, NORBERTO LOPEZ, RUBEN ESPOSO, BERNARDO FLORESCA, MARINA DIMATALO, ROBLE DIMANDAKO, RICARDO PE�A, EDUARDO ESPINO, ANTONIO GALLEGOS, VICTOR SANDOVAL, FELICITAS ABRANTES, MERCY CRUZ, ROSENDO ORGANO, RICKY BARENO, ANITA TAKSAGON, JOSIE RAMA and PABLO DIMANDAKO, Petitioners, v. MANALITE HOMEOWNERS ASSOCIATION, INC. (MAHA), Respondent.cralaw

  • G.R. No. 178551 : October 11, 2010 ATCI OVERSEAS CORPORATION, AMALIA G. IKDAL and MINISTRY OF PUBLIC HEALTH-KUWAIT Petitioners, v. MA. JOSEFA ECHIN, Respondent.cralaw

  • G.R. No. 171685 : October 11, 2010 LAND BANK OF THE PHILIPPINES, Petitioner, v. GLENN Y. ESCANDOR, GEROME Y. ESCANDOR, EMILIO D. ESCANDOR and VIOLETA YAP, Respondents.cralaw

  • G.R. No. 171365 : October 6, 2010 ERMELINDA C. MANALOTO, AURORA J. CIFRA, FLORDELIZA J. ARCILLA, LOURDES J. CATALAN, ETHELINDA J. HOLT, BIENVENIDO R. JONGCO, ARTEMIO R. JONGCO, JR. and JOEL JONGCO, Petitioners, v. ISMAEL VELOSO III, Respondent.cralaw

  • G.R. No. 163091 : October 6, 2010 COCA-COLA BOTTLERS PHILIPPINES, INC., Petitioner, v. ANGEL U. DEL VILLAR, Respondent.cralaw

  • G.R. No. 152866 : October 6, 2010 THE HEIRS OF ROMANA SAVES, namely: FIDELA ALMAIDA, EMILIANO ALMAIDA, JESUS ALMAIDA, CATALINA ALMAIDA, ALFREDO RAMOS, GINA RAMOS, LUZ ALMAIDA, ANITA ALMAIDA, PETRA GENERAL, EDNA GENERAL, ESTHER ALMAIDA, DIONISIA ALMAIDA, CORNELIA ALMAIDA, FELIMON ALMAIDA (represented by SINFROSA ALMAIDA); The Heirs of RAFAELA SAVES, namely: JULIANA DIZON, HILARIA DIZON, JOVENCIO DIZON, MAURA DIZON, BABY DIZON & ULDARICO AMISTOSO (represented by ULDARICO AMISTOSO); The Heirs of JANUARIA SAVES, namely: FELICIDAD MARTINEZ, MARLOU MARTINEZ, ROWENA MARTINEZ, BABY LOU MARTINEZ, BOBERT MARTINEZ, JERRY MARTINEZ (represented by FELICIDAD MARTINEZ); The Heirs of MAXIMO SAVES, namely: ELPIDIO AMIGO, CELESTINA DEMETRIA AMIGO, MEREN (daughter of SEVERA SAVES), FRUTO ROSARIO (represented by ELPIDIO AMIGO); The Heirs of BENEDICTA SAVES, namely: AUTEMIA JUCOM, CATALINA JUCOM, DOLORES JUCOM, SERGIA JUCOM, BENEDICTA JUCOM, JOSEFINA JUCOM, FLORDIVIDA REMETILLO, FELINA REMETILLO and ANNA MARIE REMETILLO, (represented by AUTEMIA JUCOM), Petitioners, v. THE HEIRS OF ESCOLASTICO SAVES, namely: REMEDIOS SAVES-ADAMOS, LUZ SAVES-HERNANDEZ and DODONG SAVES, and ENRIQUETA CHAVES-ABELLA, Respondents.cralaw

  • G.R. No. 186652 : October 6, 2010 ATTY. ALICE ODCHIGUE-BONDOC, Petitioner, v. TAN TIONG BIO A.K.A. HENRY TAN, Respondent.cralaw

  • G.R. No. 168313 : October 6, 2010 BANK OF THE PHILIPPINE ISLANDS, Petitioner, v. HON. COURT OF APPEALS, HON. ROMEO BARZA, in his capacity as the Presiding Judge of the Regional Trial Court of Makati City, Br. 61, FIRST UNION GROUP ENTERPRISES and LINDA WU HU, Respondents.cralaw

  • A.M. No. P-06-2221 : October 5, 2010 (Formerly A.M. No. 06-7-215-MTCC) OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. RODELIO E. MARCELO and MA. CORAZON D. ESPA�OLA, MTCC, SAN JOSE DEL MONTE CITY, BULACAN, Respondents.cralaw

  • A.M. No. MTJ-05-1580 : October 6, 2010 [Formerly OCA IPI No. 04-1608-MTJ] LOURDES B. FERRER and PROSPERIDAD M. ARANDEZ, Complainants, v. JUDGE ROMEO A. RABACA, Metropolitan Trial Court, Branch 25, Manila, Respondent.cralaw

  • A.M. No. MTJ-10-1769 : October 6, 2010 [Formerly OCA IPI No. 09-2145-MTJ] EDUARDO B. OLAGUER, Complainant, v. JUDGE ALFREDO D. AMPUAN, Metropolitan Trial Court, Branch 33, Quezon City, Respondent.cralaw

  • A.M. No. MTJ-09-1738 : October 6, 2010 (Formerly OCA I.P.I. No. 08-2033-MTJ) CIRILA S. RAYMUNDO, Complainant, v. JUDGE TERESITO A. ANDOY, Municipal Trial Court (MTC), Cainta, Rizal, Respondent.cra

  • G.R. No. 188650 : October 6, 2010 OFFICE OF THE OMBUDSMAN, Petitioner, v. PRISCILLA S. CORDOVA, Deputy Collector for Assessment, Bureau of Customs, Respondent.cralaw G.R. No. 187166 DEPARTMENT OF FINANCE-REVENUE INTEGRITY PROTECTION SERVICE (DOF-RIPS) AND COMMISSIONER NAPOLEON MORALES, Petitioners, v. PRISCILLA S. CORDOVA, Deputy Collector for Assessment, Bureau of Customs, Respondent.

  • G.R. No. 179543 : October 6, 2010 CAMPER REALTY CORP., Petitioner, v. MARIA NENA PAJO-REYES represented by her Attorney-in-Fact Eliseo B. Ballao, AUGUSTO P. BAJADO, RODOLFO PAJO and GODOFREDO PAJO, JR., Respondents.cralaw

  • G.R. No. 171980 : October 6, 2010 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. OLIVE RUBIO MAMARIL, Accused-Appellant.

  • G.R. No. 185020 : October 6, 2010 FILOMENA R. BENEDICTO, Petitioner, v. ANTONIO VILLAFLORES, Respondent.cralaw

  • G.R. No. 180687 : October 6, 2010 ESMERALDO C. ROMULLO, PEDRO MANGUNDAYAO, MAXIMO ANES, ELVIRA BONZA, ROBERTO BELARMINO, TELESPORO GARCIA, BETH ZAIDA GIMENEZ, CELSO LIBRANDO, MICHAEL DELA CRUZ, and ROBERTO ARAWAG, Petitioners, v. SAMAHANG MAGKAKAPITBAHAY NG BAYANIHAN COMPOUND HOMEOWNERS ASSOCIATION, INC., represented by its President, PAQUITO QUITALIG, Respondent.cralaw

  • G.R. No. 153998 : October 6, 2010 JORGE L. TIANGCO, THE HEIRS OF ENRIQUE L. TIANGCO, GLORIA T. BATUNGBACAL, NARCISO L. TIANGCO and SILVINO L. TIANGCO, Petitioners, v. LAND BANK OF THE PHILIPPINES, Respondent.cralaw

  • G.R. No. 176479 : October 6, 2010 RIZAL COMMERCIAL BANKING CORPORATION, Petitioner, v. PEDRO P. BUENAVENTURA, Respondent.cra

  • G.R. No. 161934 : October 6, 2010 VARORIENT SHIPPING CO., INC., and.,d ARIA MARITIME CO., LTD., Petitioners, v. GIL A. FLORES, Respondent.cr

  • G.R. No. 190381 : October 6, 2010 COCA-COLA BOTTLERS PHILIPPINES, INC., Petitioner, v. RODRIGO MERCADO, ANTONIO VILLERO, LUISITO MANTIBE, MARCELO FABIAN, EDMUNDO YALUNG, EDILBERTO GUEVARRA, MICHAEL GUICO, ANGEL FERNANDO, ERNESTO DELA CRUZ, EFREN FERNANDO, ROBERTO TORRES, JIMMY DUNGO, WILLY OCAMPO, SANDRO DIZON, ALLAN OCAMPO, CARLITO MANABAT, CARLITO SINGIAN, JAY MANABAT, ERIC AQUINO, RODRIGO DAVID, NICOLAS LUQUIAZ,* LUCIO MANTIBE, PRUDENCIO PALALON, RAFAEL CABRERA, ROMMER SINGIAN,** ROGELIO MALIT, ALVIN ANDAYA, EMERITO B. DUNGCA, ALMIRANTE GORAL,*** AND NICOLAS CURA, Respondents.cralaw

  • G.R. No. 169067 : October 6, 2010 REPUBLIC OF THE PHILIPPINES, Petitioner, v. ANGELO B. MALABANAN, PABLO B. MALABANAN, GREENTHUMB REALTY AND DEVELOPMENT CORPORATION and THE REGISTRAR OF DEEDS OF BATANGAS, Respondents.cralaw

  • G.R. No. 184823 : October 6, 2010 COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. AICHI FORGING COMPANY OF ASIA, INC., Respondent.cralaw

  • G.R. No. 175573 : October 5, 2010 OFFICE OF THE OMBUDSMAN, Petitioner, v. JOEL S. SAMANIEGO1cra1aw , Respondent.cralaw

  • G.R. No. 184769 : October 5, 2010 MANILA ELECTRIC COMPANY, ALEXANDER S. DEYTO and RUBEN A. SAPITULA, Petitioners, v. ROSARIO GOPEZ LIM, Respondent.

  • A.M. No. CA-10-50-J : October 5, 2010 [formerly A.M. OCA IPI No. 09-152-CA-J] 3-D INDUSTRIES, INC. and SMARTNET PHILIPPINES, INC. Complainants, v. JUSTICES VICENTE Q. ROXAS and JUAN Q. ENRIQUEZ, JR., Respondents.cralaw

  • A.M. No. P-06-2221 : October 5, 2010 (Formerly A.M. No. 06-7-215-MTCC) OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. RODELIO E. MARCELO and MA. CORAZON D. ESPA�OLA, MTCC, SAN JOSE DEL MONTE CITY, BULACAN, Respondents.cralaw

  • G.R. No. 178552 : October 5, 2010 SOUTHERN HEMISPHERE ENGAGEMENT NETWORK, INC., on behalf of the South-South Network (SSN) for Non-State Armed Group Engagement, and ATTY. SOLIMAN M. SANTOS, JR., Petitioners, v. ANTI-TERRORISM COUNCIL, THE EXECUTIVE SECRETARY, THE SECRETARY OF JUSTICE, THE SECRETARY OF FOREIGN AFFAIRS, THE SECRETARY OF NATIONAL DEFENSE, THE SECRETARY OF THE INTERIOR AND LOCAL GOVERNMENT, THE SECRETARY OF FINANCE, THE NATIONAL SECURITY ADVISER, THE CHIEF OF STAFF OF THE ARMED FORCES OF THE PHILIPPINES, AND THE CHIEF OF THE PHILIPPINE NATIONAL POLICE, Respondents.cralaw G.R. No. 178554 KILUSANG MAYO UNO (KMU), represented by its Chairperson Elmer Labog, NATIONAL FEDERATION OF LABOR UNIONS-KILUSANG MAYO UNO (NAFLU-KMU), represented by its National President Joselito V. Ustarez and Secretary General Antonio C. Pascual, and CENTER FOR TRADE UNION AND HUMAN RIGHTS, represented by its Executive Director Daisy Arago,Petitioners, v. HON. EDUARDO ERMITA, in his capacity as Executive Secretary, NORBERTO GONZALES, in his capacity as Acting Secretary of National Defense, HON. RAUL GONZALES, in his capacity as Secretary of Justice, HON. RONALDO PUNO, in his capacity as Secretary of the Interior and Local Government, GEN. HERMOGENES ESPERON, in his capacity as AFP Chief of Staff, and DIRECTOR GENERAL OSCAR CALDERON, in his capacity as PNP Chief of Staff, Respondents.cralaw G.R. No. 178581 BAGONG ALYANSANG MAKABAYAN (BAYAN), GENERAL ALLIANCE BINDING WOMEN FOR REFORMS, INTEGRITY, EQUALITY, LEADERSHIP AND ACTION (GABRIELA), KILUSANG MAGBUBUKID NG PILIPINAS (KMP), MOVEMENT OF CONCERNED CITIZENS FOR CIVIL LIBERTIES (MCCCL), CONFEDERATION FOR UNITY, RECOGNITION AND ADVANCEMENT OF GOVERNMENT EMPLOYEES (COURAGE), KALIPUNAN NG DAMAYANG MAHIHIRAP (KADAMAY), SOLIDARITY OF CAVITE WORKERS, LEAGUE OF FILIPINO STUDENTS (LFS), ANAKBAYAN, PAMBANSANG LAKAS NG KILUSANG MAMAMALAKAYA (PAMALAKAYA), ALLIANCE OF CONCERNED TEACHERS (ACT), MIGRANTE, HEALTH ALLIANCE FOR DEMOCRACY (HEAD), AGHAM, TEOFISTO GUINGONA, JR., DR. BIENVENIDO LUMBERA, RENATO CONSTANTINO, JR., SISTER MARY JOHN MANANSAN OSB, DEAN CONSUELO PAZ, ATTY. JOSEFINA LICHAUCO, COL. GERRY CUNANAN (ret.), CARLITOS SIGUION-REYNA, DR. CAROLINA PAGADUAN-ARAULLO, RENATO REYES, DANILO RAMOS, EMERENCIANA DE LESUS, RITA BAUA, REY CLARO CASAMBRE, Petitioners, v. GLORIA MACAPAGAL-ARROYO, in her capacity as President and Commander-in-Chief, EXECUTIVE SECRETARY EDUARDO ERMITA, DEPARTMENT OF JUSTICE SECRETARY RAUL GONZALES, DEPARTMENT OF FOREIGN AFFAIRS SECRETARY ALBERTO ROMULO, DEPARTMENT OF NATIONAL DEFENSE ACTING SECRETARY NORBERTO GONZALES, DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT SECRETARY RONALDO PUNO. DEPARTMENT OF FINANCE SECRETARY MARGARITO TEVES, NATIONAL SECURITY ADVISER NORBERTO GONZALES, THE NATIONAL INTELLIGENCE COORDINATING AGENCY (NICA), THE NATIONAL BUREAU OF INVESTIGATION (NBI), THE BUREAU OF IMMIGRATION, THE OFFICE OF CIVIL DEFENSE, THE INTELLIGENCE SERVICE OF THE ARMED FORCES OF THE PHILIPPINES (ISAFP), THE ANTI-MONEY LAUNDERING COUNCIL (AMLC), THE PHILIPPINE CENTER ON TRANSNATIONAL CRIME, THE CHIEF OF THE PHILIPPINE NATIONAL POLICE GEN. OSCAR CALDERON, THE PNP, including its intelligence and investigative elements, AFP CHIEF GEN. HERMOGENES ESPERON, Respondents.cralaw G.R. No. 178890 KARAPATAN, ALLIANCE FOR THE ADVANCEMENT OF PEOPLE'S RIGHTS, represented herein by Dr. Edelina de la Paz, and representing the following organizations: HUSTISYA, represented by Evangeline Hernandez and also on her own behalf; DESAPARECIDOS, represented by Mary Guy Portajada and also on her own behalf, SAMAHAN NG MGA EX-DETAINEES LABAN SA DETENSYON AT PARA SA AMNESTIYA (SELDA), represented by Donato Continente and also on his own behalf, ECUMENICAL MOVEMENT FOR JUSTICE AND PEACE (EMJP), represented by Bishop Elmer M. Bolocon, UCCP, and PROMOTION OF CHURCH PEOPLE'S RESPONSE, represented by Fr. Gilbert Sabado, OCARM, Petitioners, v. GLORIA MACAPAGAL-ARROYO, in her capacity as President and Commander-in-Chief, EXECUTIVE SECRETARTY EDUARDO ERMITA, DEPARTMENT OF JUSTICE SECRETARY RAUL GONZALEZ, DEPARTMENT OF FOREIGN AFFAIRS SECRETARY ALBERTO ROMULO, DEPARTMENT OF NATIONAL DEFENSE ACTING SECRETARY NORBERTO GONZALES, DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT SECRETARY RONALDO PUNO, DEPARTMENT OF FINANCE SECRETARY MARGARITO TEVES, NATIONAL SECURITY ADVISER NORBERTO GONZALES, THE NATIONAL INTELLIGENCE COORDINATING AGENCY (NICA), THE NATIONAL BUREAU OF INVESTIGATION (NBI), THE BUREAU OF IMMIGRATION, THE OFFICE OF CIVIL DEFENSE, THE INTELLIGENCE SERVICE OF THE ARMED FORCES OF THE PHILIPPINES (ISAFP), THE ANTI-MONEY LAUNDERING COUNCIL (AMLC), THE PHILIPPINE CENTER ON TRANSNATIONAL CRIME, THE CHIEF OF THE PHILIPPINE NATIONAL POLICE GEN. OSCAR CALDERON, THE PNP, including its intelligence and investigative elements, AFP CHIEF GEN. HERMOGENES ESPERON, Respondents.cralaw G.R. No. 179157 THE INTEGRATED BAR OF THE PHILIPPINES (IBP), represented by Atty. Feliciano M. Bautista, COUNSELS FOR THE DEFENSE OF LIBERTY (CODAL), SEN. MA. ANA CONSUELO A.S. MADRIGAL and FORMER SENATORS SERGIO OSME�A III and WIGBERTO E. TA�ADA, Petitioners, v. EXECUTIVE SECRETARY EDUARDO ERMITA AND THE MEMBERS OF THE ANTI-TERRORISM COUNCIL (ATC), Respondents.cralaw G.R. No. 179461 BAGONG ALYANSANG MAKABAYAN-SOUTHERN TAGALOG (BAYAN-ST), GABRIELA-ST, KATIPUNAN NG MGA SAMAHYANG MAGSASAKA-TIMOG KATAGALUGAN (KASAMA-TK), MOVEMENT OF CONCERNED CITIZENS FOR CIVIL LIBERTIES (MCCCL), PEOPLES MARTYRS, ANAKBAYAN-ST, PAMALAKAYA-ST, CONFEDERATION FOR UNITY, RECOGNITION AND ADVANCEMENT OF GOVERNMENT EMPLOYEES (COURAGE-ST), PAGKAKAISA'T UGNAYAN NG MGA MAGBUBUKID SA LAGUNA (PUMALAG), SAMAHAN NG MGA MAMAMAYAN SA TABING RILES (SMTR-ST), LEAGUE OF FILIPINO STUDENTS (LFS), BAYAN MUNA-ST, KONGRESO NG MGA MAGBUBUKID PARA SA REPORMANG AGRARYO KOMPRA, BIGKIS AT LAKAS NG MGA KATUTUBO SA TIMOG KATAGALUGAN (BALATIK), SAMAHAN AT UGNAYAN NG MGA MAGSASAKANG KABABAIHAN SA TIMOG KATAGALUGAN (SUMAMAKA-TK), STARTER, LOS�OS RURAL POOR ORGANIZATION FOR PROGRESS & EQUALITY, CHRISTIAN NI�O LAJARA, TEODORO REYES, FRANCESCA B. TOLENTINO, JANNETTE E. BARRIENTOS, OSCAR T. LAPIDA, JR., DELFIN DE CLARO, SALLY P. ASTRERA, ARNEL SEGUNE BELTRAN, Petitioners, v. GLORIA MACAPAGAL-ARROYO, in her capacity as President and Commander-in-Chief, EXECUTIVE SECRETARY EDUARDO ERMITA, DEPARTMENT OF JUSTICE SECRETARY RAUL GONZALEZ, DEPARTMENT OF FOREIGN AFFAIRS SECRETARY ALBERTO ROMULO, DEPARTMENT OF NATIONAL DEFENSE ACTING SECRETARY NORBERTO GONZALES, DEPARTMENT OF INTERIOR AND LOCAL GOVERNMEN T SECRETARY RONALDO PUNO, DEPARTMENT OF FINCANCE SECRETARY MARGARITO TEVES, NATIONAL SECURITY ADVISER NORBERTO GONZALES, THE NATIONAL INTELLIGENCE COORDINATING AGENCY (NICA), THE NATIONAL BUREAU OF INVESTIGATION (NBI), THE BUREAU OF IMMIGRATION, THE OFFICE OF CIVIL DEFENSE, THE INTELLIGENCE SERVICE OF THE ARMED FORCES OF THE PHILIPPINES (ISAFP), THE ANTI-MONEY LAUNDERING COUNCIL (AMLC), THE PHILIPPINE CENTER ON TRANSNATIONAL CRIME, THE CHIEF OF THE PHILIPPINE NATIONAL POLICE GEN. OSCAR CALDERON, THE PNP, including its intelligence and investigative elements, AFP CHIEF GEN. HERMOGENES ESPERON, Respondents.cralaw

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