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Prof. Joselito Guianan Chan's The Labor Code of the Philippines, Annotated Labor Standards & Social Legislation Volume I of a 3-Volume Series 2019 Edition (3rd Revised Edition)
 

 
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UNITED STATES SUPREME COURT JURISPRUDENCE
 

 
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April-2011 Jurisprudence                 

  • [G.R. No. 171406, April 04 : 2011] ASIAN TERMINALS, INC., PETITIONER, VS. MALAYAN INSURANCE, CO., INC., RESPONDENT.

  • [G.R. No. 160949, April 04 : 2011] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. PL MANAGEMENT INTERNATIONAL PHILIPPINES, INC., RESPONDENT.

  • [G.R. No. 158362, April 04 : 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. GILBERTO VILLARICO, SR. @ "BERTING", GILBERTO VILLARICO, JR., JERRY RAMENTOS, AND RICKY VILLARICO, ACCUSED-APPELLANTS.

  • [G.R. No. 187534, April 04 : 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. DIMA MONTANIR, RONALD NORVA AND EDUARDO CHUA, ACCUSED-APPELLANTS.

  • [G.R. No. 149193, April 04 : 2011] RICARDO B. BANGAYAN, PETITIONER, VS. RIZAL COMMERCIAL BANKING CORPORATION AND PHILIP SARIA, RESPONDENTS,

  • [G.R. No. 190823, April 04 : 2011] DOMINGO CARABEO, PETITIONER, VS.SPOUSES NORBERTO AND SUSAN DINGCO, RESPONDENTS.

  • [A.M. No. P-11-2922 (formerly A.M. OCA IPI No. 03-1778-P), April 04 : 2011] MARY JANE ABANAG, COMPLAINANT, VS. NICOLAS B. MABUTE, COURT APRIL 4, 2011 STENOGRAPHER I, MUNICIPAL CIRCUIT TRIAL COURT (MCTC), PARANAS, SAMAR, RESPONDENT.

  • [G.R. No. 167022, April 04 : 2011] LICOMCEN INCORPORATED, PETITIONER, VS. FOUNDATION SPECIALISTS, INC., RESPONDENT. [G.R. NO. 169678] FOUNDATION SPECIALISTS, INC., PETITIONER, VS. LICOMCEN INCORPORATED, RESPONDENT.

  • [G.R. No. 171497, April 04 : 2011] MARIA LOURDES TAMANI, CONCEPCION TAMANI, ESTRELLA TAMANI, TERESITA TAMANI, AZUCENA SOLEDAD, DOLORES GUERRERO, CRISTINA TUGADE DAMIETA MANSAANG, MANUEL TAMANI, VALERIANA CASTRO, AURORA SANTIAGO AND ROSARIO CASTILLO, PETITIONERS, VS. ROMAN SALVADOR AND FILOMENA BRAVO, RESPONDENTS.

  • [G. R. No. 164195, April 05 : 2011] APO FRUITS CORPORATION AND HIJO PLANTATION, INC., PETITIONERS, VS. LAND BANK OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 178406, April 06 : 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. RONALDO SALUDO, ACCUSED-APPELLANT.

  • [G.R. No. 189980, April 06 : 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ALBERTO BACUS ALCUIZAR, DEFENDANT-APPELLANT.

  • [G.R. No. 169564, April 06 : 2011] AMES BEN L. JERUSALEM PETITIONER, VS. KEPPEL MONTE BANK, HOE ENG HOCK, SUNNY YAP AND JOSEFINA PICART, RESPONDENTS.

  • [A.M. No. P-10-2791 (formerly A.M. No. 10-3-91-RTC), April 06 : 2011] JUDGE RENATO A. FUENTES, REGIONAL TRIAL COURT, BRANCH 17, DAVAO CITY, COMPLAINANT, VS. ATTY. ROGELIO F. FABRO, BRANCH CLERK OF COURT, SAME COURT, RESPONDENT.

  • [G.R. No. 170166, April 06 : 2011] JOE A. ROS AND ESTRELLA AGUETE, PETITIONERS, VS. PHILIPPINE NATIONAL BANK - LAOAG BRANCH, RESPONDENT.

  • [A.C. No. 7771, April 06 : 2011] PATRICIO GONE, COMPLAINANT, VS. ATTY. MACARIO GA, RESPONDENT.

  • [G.R. No. 188715, April 06 : 2011] RODOLFO N. REGALA, PETITIONER, VS. FEDERICO P. CARIN, RESPONDENT.

  • [G.R. No. 163039, April 06 : 2011] HEIRS OF FRANCISCO RETUYA, FELICITAS R. PINTOR, HEIRS OF EPIFANIA R. SEMBLANTE, NAMELY, PREMILINO SEMBLANTE, LUCIFINA S. TAGALOG, URSULINA S. ALMACEN; HEIRS OF JUAN RETUYA, NAMELY, BALBINA R. RODRIGUEZ, DOLORES R. RELACION, SINFOROSA R. BASUBAS, TEOPISTA R. BASUBAS, FERNANDO RETUYA, BALDOMERO RETUYA, TEOFILO RETUYA, LEONA COLINA, FIDELA R. RAMIREZ, MARTINA R. ALBAÑO, SEVERINA R. CABAHUG; HEIRS OF RAFAELA VILLAMOR; ELIZABETH V. ALESNA; HEIRS OF QUINTIN RETUYA, NAMELY, FELIMON RETUYA, SOFIA RETUYA, RUDOLFA RETUYA AND ELISA RETUYA, PETITIONERS, VS. HONORABLE COURT OF APPEALS, HON. ULRIC CAÑETE AS PRESIDING JUDGE OF REGIONAL TRIAL COURT BRANCH 55, MANDAUE CITY, NICOLAS RETUYA; HEIRS OF EULOGIO RETUYA, NAMELY, MIGUEL RETUYA, RAMON RETUYA, GIL RETUYA, PIO RETUYA, MELANIO RETUYA, NICANOR RETUYA, LEONILA RETUYA, AQUILINA RETUYA, LUTGARDA RETUYA AND PROCOPIO VILLANUEVA, RESPONDENTS.

  • [A.M. No. RTJ-11-2279 (Formerly OCA IPI No. 08-3041-RTJ ), April 06 : 2011] FLORENCE EBERSOLE DEL MAR- SCHUCHMAN, COMPLAINANT, VS. JUDGE EFREN M. CACATIAN, REGIONAL TRIAL COURT, BRANCH 35, SANTIAGO CITY, ISABELA, RESPONDENT.

  • [G.R. No. 156684, April 06 : 2011] SPOUSES ANTONIO AND FE YUSAY, PETITIONERS, VS. COURT OF APPEALS, CITY MAYOR AND CITY COUNCIL OF MANDALUYONG CITY, RESPONDENTS.

  • [G.R. No. 171129, April 06 : 2011] ENRICO SANTOS, PETITIONER, VS. NATIONAL STATISTICS OFFICE, RESPONDENT.

  • [G.R. No. 180173, April 06 : 2011] MICROSOFT PHILIPPINES, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 182967, April 06 : 2011] PHILIPPINE NATIONAL RAILWAYS, PETITIONER, VS. KANLAON CONSTRUCTION ENTERPRISES CO., INC., RESPONDENT.

  • [G.R. No. 169627, April 06 : 2011] ROSEMARIE SALMA ARAGONCILLO-MOLOK, PETITIONER, VS. SITY AISA BARANGAI MOLOK, RESPONDENT.

  • [G.R. No. 161204, April 06 : 2011] NATIONAL HOUSING AUTHORITY, PETITIONER, VS. HON. VICENTE Q. ROXAS (PRESIDING JUDGE OF REGIONAL TRIAL COURT, QUEZON CITY, BRANCH 227,) REGISTER OF DEEDS OF QUEZON CITY, LAND REGISTRATION AUTHORITY, OFFICE OF THE CITY, DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES, AND THE COURT OF APPEALS, RESPONDENTS.

  • [G.R. No. 189457, April 07 : 2011] SUNRISE HOLIDAY CONCEPTS, INC., Petitioner, vs. TERESA A. ARUGAY, Respondent.

  • [G.R. No. 186070, April 11 : 2011] CLIENTLOGIC PHILPPINES, INC. (NOW KNOWN AS SITEL), JOSEPH VELASQUEZ, IRENE ROA AND RODNEY SPIRES, PETITIONERS, VS. BENEDICT CASTRO, RESPONDENT.

  • [G.R. No. 191008, April 11 : 2011] QUIRICO LOPEZ, PETITIONER, VS. ALTURAS GROUP OF COMPANIES AND/OR MARLITO UY, RESPONDENTS.

  • [G.R. No. 192188, April 11 : 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ANDREW ROBLE, ACCUSED-APPELLANT.

  • [G.R. No. 174861, April 11 : 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. REYNALDO OLESCO Y ANDAYANG,[1] APPELLANT.

  • [G.R. No. 178635, April 11 : 2011] SERVILLANO E. ABAD, PETITIONER, VS. OSCAR C. FARRALES AND DAISY C. FARRALES-VILLAMAYOR, RESPONDENTS. D E C I S I O N

  • [G.R. No. 187872, April 11 : 2011] STRATEGIC ALLIANCE DEVELOPMENT CORPORATION, PETITIONER, VS. STAR INFRASTRUCTURE DEVELOPMENT CORPORATION ET AL., RESPONDENTS.

  • [G.R. No. 154042, April 11 : 2011] JOSE T. TUBOLA, JR., PETITIONER, VS. SANDIGANBAYAN AND PEOPLE OF THE PHILIPPINES, RESPONDENTS.

  • [G.R. No. 180282, April 11 : 2011] CRISPIN DICHOSO, JR., EVELYN DICHOSO VALDEZ, AND ROSEMARIE DICHOSO PE BENITO, PETITIONERS,vs.PATROCINIO L. MARCOS, RESPONDENT.

  • [G.R. No. 186243, April 11 : 2011] HACIENDA PRIMERA DEVELOPMENT CORPORATION and ANNA KATRINA E. HERNANDEZ, Petitioners, vs. MICHAEL S. VILLEGAS, Respondent.

  • [G.R. No. 179010, April 11 : 2011] ELENITA M. DEWARA, REPRESENTED BY HER ATTORNEY-IN-FACT, FERDINAND MAGALLANES, PETITIONER, VS. SPOUSES RONNIE AND GINA LAMELA AND STENILE ALVERO, RESPONDENTS.

  • [G.R. No. 190660, April 11 : 2011] LAND BANK OF THE PHILIPPINES, PETITIONER, VS. COURT OF APPEALS AND ELIZABETH DIAZ, REPRESENTED BY FRANCISCA P. DE GUZMAN AS ATTORNEY-IN-FACT, RESPONDENTS.

  • [G.R. No. 183575, April 11 : 2011] SPOUSES ROGELIO MARCELO AND MILAGROS MARCELO, PETITIONERS, VS. LBC BANK, RESPONDENT.

  • [A.M. No. P-10-2767 [Formerly AM OCA IPI 08-2905-P], April 12 : 2011] BR> ANTONIO EXEQUIEL A. MOMONGAN, COMPLAINANT, VS. PRIMITIVO A. SUMAYO, CLERK III AND ARIEL A. MOMONGAN, PROCESS SERVER, RESPONDENTS.

  • [A.M. No. P-11-2913 (Formerly OCA I.P.I. No. 08-2810-P), April 12 : 2011] MA. CHEDNA ROMERO, COMPLAINANT, VS. PACIFICO B. VILLAROSA, JR., SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 17, PALOMPON, LEYTE, RESPONDENT.

  • [G.R. No. 193846, April 12 : 2011] MARIA LAARNI L. CAYETANO, PETITIONER, VS. THE COMMISSION ON ELECTIONS AND DANTE O. TINGA, RESPONDENTS.

  • [A.M. OCA IPI No. 10-177-CA-J, April 12 : 2011] RE: COMPLAINT OF CONCERNED MEMBERS OF CHINESE GROCERS ASSOCIATION AGAINST JUSTICE SOCORRO B. INTING OF THE COURT OF APPEALS

  • [G.R. No. 191940, April 12 : 2011] PHILIPPINE CHARITY SWEEPSTAKES OFFICE BOARD OF DIRECTORS AND REYNALDO P. MARTIN, PETITIONERS, VS. MARIE JEAN C. LAPID, RESPONDENT.

  • [G.R. No. 176951, April 12 : 2011] LEAGUE OF CITIES OF THE PHILIPPINES (LCP), REPRESENTED BY LCP NATIONAL PRESIDENT JERRY P. TREÑAS; CITY OF CALBAYOG, REPRESENTED BY MAYOR MEL SENEN S. SARMIENTO; AND JERRY P. TREÑAS, IN HIS PERSONAL CAPACITY AS TAXPAYER, PETITIONERS, VS. COMMISSION ON ELECTIONS; MUNICIPALITY OF BAYBAY, PROVINCE OF LEYTE; MUNICIPALITY OF BOGO, PROVINCE OF CEBU; MUNICIPALITY OF CATBALOGAN, PROVINCE OF WESTERN SAMAR; MUNICIPALITY OF TANDAG, PROVINCE OF SURIGAO DEL SUR; MUNICIPALITY OF BORONGAN, PROVINCE OF EASTERN SAMAR; AND MUNICIPALITY OF TAYABAS, PROVINCE OF QUEZON, RESPONDENTS. [G.R. NO. 177499] LEAGUE OF CITIES OF THE PHILIPPINES (LCP), REPRESENTED BY LCP NATIONAL PRESIDENT JERRY P. TREÑAS; CITY OF CALBAYOG, REPRESENTED BY MAYOR MEL SENEN S. SARMIENTO; AND JERRY P. TREÑAS, IN HIS PERSONAL CAPACITY AS TAXPAYER, PETITIONERS, VS. COMMISSION ON ELECTIONS; MUNICIPALITY OF LAMITAN, PROVINCE OF BASILAN; MUNICIPALITY OF TABUK, PROVINCE OF KALINGA; MUNICIPALITY OF BAYUGAN, PROVINCE OF AGUSAN DEL SUR; MUNICIPALITY OF BATAC, PROVINCE OF ILOCOS NORTE; MUNICIPALITY OF MATI, PROVINCE OF DAVAO ORIENTAL; AND MUNICIPALITY OF GUIHULNGAN, PROVINCE OF NEGROS ORIENTAL, RESPONDENTS. [G.R. NO. 178056] LEAGUE OF CITIES OF THE PHILIPPINES (LCP), REPRESENTED BY LCP NATIONAL PRESIDENT JERRY P. TREÑAS; CITY OF CALBAYOG, REPRESENTED BY MAYOR MEL SENEN S. SARMIENTO; AND JERRY P. TREÑAS, IN HIS PERSONAL CAPACITY AS TAXPAYER, PETITIONERS, VS. COMMISSION ON ELECTIONS; MUNICIPALITY OF CABADBARAN, PROVINCE OF AGUSAN DEL NORTE; MUNICIPALITY OF CARCAR, PROVINCE OF CEBU; MUNICIPALITY OF EL SALVADOR, PROVINCE OF MISAMIS ORIENTAL; MUNICIPALITY OF NAGA, CEBU; AND DEPARTMENT OF BUDGET AND MANAGEMENT, RESPONDENTS.

  • [A. M. No. 08-19-SB-J, April 12 : 2011] ASSISTANT SPECIAL PROSECUTOR III ROHERMIA J. JAMSANI-RODRIGUEZ, COMPLAINANT, VS. JUSTICES GREGORY S. ONG, JOSE R. HERNANDEZ, AND RODOLFO A. PONFERRADA, SANDIGANBAYAN, RESPONDENTS.

  • [G.R. No. 180050, April 12 : 2011] 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, CONGRESSMAN FRANCISCO T. MATUGAS, HON. SOL T. MATUGAS, HON. ARTURO CARLOS A. EGAY, JR., HON. SIMEON VICENTE G. CASTRENCE, HON. MAMERTO D. GALANIDA, HON. MARGARITO M. LONGOS, AND HON. CESAR M. BAGUNDOL, INTERVENORS.

  • [G.R. No. 175831, April 12 : 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. FLORANTE RELANES ALIAS "DANTE," APPELLANT.

  • [G.R. No. 189479, April 12 : 2011] JEROME JAPSON, PETITIONER, VS. CIVIL SERVICE COMMISSION, RESPONDENT.

  • [A.M. No. RTJ-09-2197 [FORMERLY OCA-I.P.I. NO. 08-3026-RTJ], April 13 : 2011] ANTONINO MONTICALBO, COMPLAINANT, VS. JUDGE CRESCENTE F. MARAYA, JR., REGIONAL TRIAL COURT, BRANCH 11, CALUBIAN, LEYTE, RESPONDENT.

  • [G.R. No. 183984, April 13 : 2011] ARTURO SARTE FLORES, PETITIONER, VS. SPOUSES ENRICO L. LINDO, JR. AND EDNA C. LINDO, RESPONDENTS.

  • [G.R. No. 150898, April 13 : 2011] OCEAN BUILDERS CONSTRUCTION CORP., AND/OR DENNIS HAO, PETITIONERS, VS. SPOUSES ANTONIO AND ANICIA CUBACUB, RESPONDENTS.

  • [G.R. No. 182262, April 13 : 2011] ROMULO B. DELA ROSA, PETITIONER, VS. MICHAELMAR PHILIPPINES, INC., SUBSTITUTED BY OSG SHIPMANAGEMENT MANILA, INC.,* AND/OR MICHAELMAR SHIPPING SERVICES, INC., RESPONDENTS.

  • [G.R. No. 135715, April 13 : 2011] PRESIDENTIAL AD HOC FACT- FINDING COMMITTEE ON BEHEST LOANS, REPRESENTED BY MAGDANGAL B. ELMA, PCGG CHAIRMAN AND ORLANDO C. SALVADOR AS CONSULTANT OF THE TECHNICAL WORKING GROUP OF THE AD-HOC COMMITTEE, PETITIONERS, VS. HONORABLE ANIANO A. DESIERTO AS OMBUDSMAN, PANFILO O. DOMINGO, CONRADO S. REYES, ENRIQUE M. HERBOZA, MOHAMMAD ALI DIMAPORO, ABDULLAH DIMAPORO AND AMER DIANALAN, RESPONDENTS.

  • [G.R. No. 190487, April 13 : 2011] BUREAU OF CUSTOMS, PETITIONER, VS. PETER SHERMAN, MICHAEL WHELAN, TEODORO B. LINGAN, ATTY. OFELIA B. CAJIGAL AND THE COURT OF TAX APPEALS, RESPONDENTS.

  • [G.R. No. 181440, April 13 : 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. AIDA MARQUEZ, ACCUSED-APPELLANT. D E C I S I O N

  • [G.R. No. 170914, April 13 : 2011] STEFAN TITO MIÑOZA PETITIONER, VS. HON. CESAR TOMAS LOPEZ, IN HIS OFFICIAL CAPACITY AS MAYOR AND CHAIR, LOON COCKPIT ARENA BIDDING AND AWARDS COMMITTEE, ITS MEMBERS NAMELY: HERMINIGILDO M. CALIFORNIA, NOEL CASTROJO, JESSE SEVILLA, FORTUNATO GARAY, PERFECTO MANTE, ROGELIO GANADOS, P/INSP. JASEN MAGARAN, SANGGUNIANG BAYAN OF LOON, BOHOL, REPRESENTED BY ITS PRESIDING OFFICER, VICE MAYOR RAUL BARBARONA, AND MARCELO EPE, RESPONDENTS.

  • [G.R. No. 157717, April 13 : 2011] HEIRS OF MAXIMINO DERLA, NAMELY: ZELDA, JUNA, GERALDINE, AIDA, ALMA, ALL SURNAMED DERLA; AND SABINA VDA. DE DERLA, ALL REPRESENTED BY THEIR ATTORNEY-IN-FACT, ZELDA DERLA, PETITIONERS, VS. HEIRS OF CATALINA DERLA VDA. DE HIPOLITO, MAE D. HIPOLITO, ROGER ZAGALES, FRANCISCO DERLA, SR., JOVITO DERLA, EXALTACION POND, AND VINA U. CASAWAY, IN HER CAPACITY AS THE REGISTER OF DEEDS OF TAGUM, DAVAO DEL NORTE, RESPONDENTS.

  • [G.R. No. 189655, April 13 : 2011] AOWA ELECTRONIC PHILIPPINES, INC., PETITIONER, VS. DEPARTMENT OF TRADE AND INDUSTRY, NATIONAL CAPITAL REGION, RESPONDENT.

  • [G.R. No. 183569, April 13 : 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. VICENTE PUBLICO Y AMODIA, ACCUSED-APPELLANT.

  • [G.R. No. 168922, April 13 : 2011] WILFREDO Y. ANTIQUINA, PETITIONER, VS. MAGSAYSAY MARITIME CORPORATION AND/OR MASTERBULK, PTE., LTD., RESPONDENTS.

  • [G.R. No. 169292, April 13 : 2011] SPOUSES FRANCISCO DE GUZMAN, JR. AND AMPARO O. DE GUZMAN, PETITIONERS, VS. CESAR OCHOA AND SYLVIA A. OCHOA, REPRESENTED BY ARACELI S. AZORES, AS THEIR ATTORNEY-IN-FACT, RESPONDENTS.

  • [G.R. No. 166859 : April 12, 2011] REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. SANDIGANBAYAN (FIRST DIVISION), EDUARDO M. COJUANGCO, JR., AGRICULTURAL CONSULTANCY SERVICES, INC., ARCHIPELAGO REALTY CORP., BALETE RANCH, INC., BLACK STALLION RANCH, INC., CHRISTENSEN PLANTATION COMPANY, DISCOVERY REALTY CORP., DREAM PASTURES, INC., ECHO RANCH, INC., FAR EAST RANCH, INC., FILSOV SHIPPING COMPANY, INC., FIRST UNITED TRANSPORT, INC., HABAGAT REALTY DEVELOPMENT, INC., KALAWAKAN RESORTS, INC., KAUNLARAN AGRICULTURAL CORP., LABAYUG AIR TERMINALS, INC., LANDAIR INTERNATIONAL MARKETING CORP., LHL CATTLE CORP., LUCENA OIL FACTORY, INC., MEADOW LARK PLANTATIONS, INC., METROPLEX COMMODITIES, INC., MISTY MOUNTAIN AGRICULTURAL CORP., NORTHEAST CONTRACT TRADERS, INC., NORTHERN CARRIERS CORP., OCEANSIDE MARITIME ENTERPRISES, INC., ORO VERDE SERVICES, INC., PASTORAL FARMS, INC., PCY OIL MANUFACTURING CORP., PHILIPPINE TECHNOLOGIES, INC., PRIMAVERA FARMS, INC., PUNONG-BAYAN HOUSING DEVELOPMENT CORP., PURA ELECTRIC COMPANY, INC., RADIO AUDIENCE DEVELOPERS INTEGRATED ORGANIZATION, INC., RADYO PILIPINO CORP., RANCHO GRANDE, INC., REDDEE DEVELOPERS, INC., SAN ESTEBAN DEVELOPMENT CORP., SILVER LEAF PLANTATIONS, INC., SOUTHERN SERVICE TRADERS, INC., SOUTHERN STAR CATTLE CORP., SPADE ONE RESORTS CORP., UNEXPLORED LAND DEVELOPERS, INC., VERDANT PLANTATIONS, INC., VESTA AGRICULTURAL CORP. AND WINGS RESORTS CORP., RESPONDENTS. [G.R. NO. 169203 : April 12, 2011] REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. SANDIGANBAYAN (FIRST DIVISION), EDUARDO M. COJUANGCO, JR., MEADOW LARK PLANTATIONS, INC., SILVER LEAF PLANTATIONS, INC., PRIMAVERA FARMS, INC., PASTORAL FARMS, INC., BLACK STALLION RANCH, INC., MISTY MOUNTAINS AGRICULTURAL CORP., ARCHIPELAGO REALTY CORP., AGRICULTURAL CONSULTANCY SERVICES, INC., SOUTHERN STAR CATTLE CORP., LHL CATTLE CORP., RANCHO GRANDE, INC., DREAM PASTURES, INC., FAR EAST RANCH, INC., ECHO RANCH, INC., LAND AIR INTERNATIONAL MARKETING CORP., REDDEE DEVELOPERS, INC., PCY OIL MANUFACTURING CORP., LUCENA OIL FACTORY, INC., METROPLEX COMMODITIES, INC., VESTA AGRICULTURAL CORP., VERDANT PLANTATIONS, INC., KAUNLARAN AGRICULTURAL CORP., ECJ & SONS AGRICULTURAL ENTERPRISES, INC., RADYO PILIPINO CORP., DISCOVERY REALTY CORP., FIRST UNITED TRANSPORT, INC., RADIO AUDIENCE DEVELOPERS INTEGRATED ORGANIZATION, INC., ARCHIPELAGO FINANCE AND LEASING CORP., SAN ESTEBAN DEVELOPMENT CORP., CHRISTENSEN PLANTATION COMPANY, NORTHERN CARRIERS CORP., VENTURE SECURITIES, INC., BALETE RANCH, INC., ORO VERDE SERVICES, INC., AND KALAWAKAN RESORTS, INC., RESPONDENTS. [G.R. NO. 180702 : April 12, 2011] REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. EDUARDO M. COJUANGCO, JR., FERDINAND E. MARCOS, IMELDA R. MARCOS, EDGARDO J. ANGARA,* JOSE C. CONCEPCION, AVELINO V. CRUZ, EDUARDO U. ESCUETA, PARAJA G. HAYUDINI, JUAN PONCE ENRILE, TEODORO D. REGALA, DANILO URSUA, ROGELIO A. VINLUAN, AGRICULTURAL CONSULTANCY SERVICES, INC., ANGLO VENTURES, INC., ARCHIPELAGO REALTY CORP., AP HOLDINGS, INC., ARC INVESTMENT, INC., ASC INVESTMENT, INC., AUTONOMOUS DEVELOPMENT CORP., BALETE RANCH, INC., BLACK STALLION RANCH, INC., CAGAYAN DE ORO OIL COMPANY, INC., CHRISTENSEN PLANTATION COMPANY, COCOA INVESTORS, INC., DAVAO AGRICULTURAL AVIATION, INC., DISCOVERY REALTY CORP., DREAM PASTURES, INC., ECHO RANCH, INC., ECJ & SONS AGRI. ENT., INC., FAR EAST RANCH, INC., FILSOV SHIPPING COMPANY, INC., FIRST MERIDIAN DEVELOPMENT, INC., FIRST UNITED TRANSPORT, INC., GRANEXPORT MANUFACTURING CORP., HABAGAT REALTY DEVELOPMENT, INC., HYCO AGRICULTURAL, INC., ILIGAN COCONUT INDUSTRIES, INC., KALAWAKAN RESORTS, INC., KAUNLARAN AGRICULTURAL CORP., LABAYOG AIR TERMINALS, INC., LANDAIR INTERNATIONAL MARKETING CORP., LEGASPI OIL COMPANY, LHL CATTLE CORP., LUCENA OIL FACTORY, INC., MEADOW LARK PLANTATIONS, INC., METROPLEX COMMODITIES, INC., MISTY MOUNTAIN AGRICULTURAL CORP., NORTHEAST CONTRACT TRADERS, INC., NORTHERN CARRIERS CORP., OCEANSIDE MARITIME ENTERPRISES, INC., ORO VERDE SERVICES, INC., PASTORAL FARMS, INC., PCY OIL MANUFACTURING CORP., PHILIPPINE RADIO CORP., INC., PHILIPPINE TECHNOLOGIES, INC., PRIMAVERA FARMS, INC., PUNONG-BAYAN HOUSING DEVELOPMENT CORP., PURA ELECTRIC COMPANY, INC., RADIO AUDIENCE DEVELOPERS INTEGRATED ORGANIZATION, INC., RADYO PILIPINO CORP., RANCHO GRANDE, INC., RANDY ALLIED VENTURES, INC., REDDEE DEVELOPERS, INC., ROCKSTEEL RESOURCES, INC., ROXAS SHARES, INC., SAN ESTEBAN DEVELOPMENT CORP., SAN MIGUEL CORPORATION OFFICERS, INC., SAN PABLO MANUFACTURING CORP., SOUTHERN LUZON OIL MILLS, INC., SILVER LEAF PLANTATIONS, INC., SORIANO SHARES, INC., SOUTHERN SERVICE TRADERS, INC., SOUTHERN STAR CATTLE CORP., SPADE 1 RESORTS CORP., TAGUM AGRICULTURAL DEVELOPMENT CORP., TEDEUM RESOURCES, INC., THILAGRO EDIBLE OIL MILLS, INC., TODA HOLDINGS, INC., UNEXPLORED LAND DEVELOPERS, INC., VALHALLA PROPERTIES, INC., VENTURES SECURITIES, INC., VERDANT PLANTATIONS, INC., VESTA AGRICULTURAL CORP. AND WINGS RESORTS CORP., RESPONDENTS. JOVITO R. SALONGA, WIGBERTO E. TAÑADA, OSCAR F. SANTOS, VIRGILIO M. DAVID, ROMEO C. ROYANDAYAN FOR HIMSELF AND FOR SURIGAO DEL SUR FEDERATION OF AGRICULTURAL COOPERATIVES (SUFAC), MORO FARMERS ASSOCIATION OF ZAMBOANGA DEL SUR (MOFAZS) AND COCONUT FARMERS OF SOUTHERN LEYTE COOPERATIVE (COFA-SL); PHILIPPINE RURAL RECONSTRUCTION MOVEMENT (PRRM), REPRESENTED BY CONRADO S. NAVARRO; COCONUT INDUSTRY REFORM MOVEMENT, INC. (COIR) REPRESENTED BY JOSE MARIE T. FAUSTINO; VICENTE FABE FOR HIMSELF AND FOR PAMBANSANG KILUSAN NG MGA SAMAHAN NG MAGSASAKA (PAKISAMA); NONITO CLEMENTE FOR HIMSELF AND FOR THE NAGKAKAISANG UGNAYAN NG MGA MALILIIT NA MAGSASAKA AT MANGGAGAWA SA NIYUGAN (NIUGAN); DIONELO M. SUANTE, SR. FOR HIMSELF AND FOR KALIPUNAN NG MALILIIT NA MAGNINIYOG NG PILIPINAS (KAMMPIL), INC., PETITIONERS-INTERVENORS.

  • [G.R. NO. 169203 : April 12, 2011] REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. SANDIGANBAYAN (FIRST DIVISION), EDUARDO M. COJUANGCO, JR., MEADOW LARK PLANTATIONS, INC., SILVER LEAF PLANTATIONS, INC., PRIMAVERA FARMS, INC., PASTORAL FARMS, INC., BLACK STALLION RANCH, INC., MISTY MOUNTAINS AGRICULTURAL CORP., ARCHIPELAGO REALTY CORP., AGRICULTURAL CONSULTANCY SERVICES, INC., SOUTHERN STAR CATTLE CORP., LHL CATTLE CORP., RANCHO GRANDE, INC., DREAM PASTURES, INC., FAR EAST RANCH, INC., ECHO RANCH, INC., LAND AIR INTERNATIONAL MARKETING CORP., REDDEE DEVELOPERS, INC., PCY OIL MANUFACTURING CORP., LUCENA OIL FACTORY, INC., METROPLEX COMMODITIES, INC., VESTA AGRICULTURAL CORP., VERDANT PLANTATIONS, INC., KAUNLARAN AGRICULTURAL CORP., ECJ & SONS AGRICULTURAL ENTERPRISES, INC., RADYO PILIPINO CORP., DISCOVERY REALTY CORP., FIRST UNITED TRANSPORT, INC., RADIO AUDIENCE DEVELOPERS INTEGRATED ORGANIZATION, INC., ARCHIPELAGO FINANCE AND LEASING CORP., SAN ESTEBAN DEVELOPMENT CORP., CHRISTENSEN PLANTATION COMPANY, NORTHERN CARRIERS CORP., VENTURE SECURITIES, INC., BALETE RANCH, INC., ORO VERDE SERVICES, INC., AND KALAWAKAN RESORTS, INC., RESPONDENTS.

  • [G.R. NO. 180702 : April 12, 2011] REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. EDUARDO M. COJUANGCO, JR., FERDINAND E. MARCOS, IMELDA R. MARCOS, EDGARDO J. ANGARA,* JOSE C. CONCEPCION, AVELINO V. CRUZ, EDUARDO U. ESCUETA, PARAJA G. HAYUDINI, JUAN PONCE ENRILE, TEODORO D. REGALA, DANILO URSUA, ROGELIO A. VINLUAN, AGRICULTURAL CONSULTANCY SERVICES, INC., ANGLO VENTURES, INC., ARCHIPELAGO REALTY CORP., AP HOLDINGS, INC., ARC INVESTMENT, INC., ASC INVESTMENT, INC., AUTONOMOUS DEVELOPMENT CORP., BALETE RANCH, INC., BLACK STALLION RANCH, INC., CAGAYAN DE ORO OIL COMPANY, INC., CHRISTENSEN PLANTATION COMPANY, COCOA INVESTORS, INC., DAVAO AGRICULTURAL AVIATION, INC., DISCOVERY REALTY CORP., DREAM PASTURES, INC., ECHO RANCH, INC., ECJ & SONS AGRI. ENT., INC., FAR EAST RANCH, INC., FILSOV SHIPPING COMPANY, INC., FIRST MERIDIAN DEVELOPMENT, INC., FIRST UNITED TRANSPORT, INC., GRANEXPORT MANUFACTURING CORP., HABAGAT REALTY DEVELOPMENT, INC., HYCO AGRICULTURAL, INC., ILIGAN COCONUT INDUSTRIES, INC., KALAWAKAN RESORTS, INC., KAUNLARAN AGRICULTURAL CORP., LABAYOG AIR TERMINALS, INC., LANDAIR INTERNATIONAL MARKETING CORP., LEGASPI OIL COMPANY, LHL CATTLE CORP., LUCENA OIL FACTORY, INC., MEADOW LARK PLANTATIONS, INC., METROPLEX COMMODITIES, INC., MISTY MOUNTAIN AGRICULTURAL CORP., NORTHEAST CONTRACT TRADERS, INC., NORTHERN CARRIERS CORP., OCEANSIDE MARITIME ENTERPRISES, INC., ORO VERDE SERVICES, INC., PASTORAL FARMS, INC., PCY OIL MANUFACTURING CORP., PHILIPPINE RADIO CORP., INC., PHILIPPINE TECHNOLOGIES, INC., PRIMAVERA FARMS, INC., PUNONG-BAYAN HOUSING DEVELOPMENT CORP., PURA ELECTRIC COMPANY, INC., RADIO AUDIENCE DEVELOPERS INTEGRATED ORGANIZATION, INC., RADYO PILIPINO CORP., RANCHO GRANDE, INC., RANDY ALLIED VENTURES, INC., REDDEE DEVELOPERS, INC., ROCKSTEEL RESOURCES, INC., ROXAS SHARES, INC., SAN ESTEBAN DEVELOPMENT CORP., SAN MIGUEL CORPORATION OFFICERS, INC., SAN PABLO MANUFACTURING CORP., SOUTHERN LUZON OIL MILLS, INC., SILVER LEAF PLANTATIONS, INC., SORIANO SHARES, INC., SOUTHERN SERVICE TRADERS, INC., SOUTHERN STAR CATTLE CORP., SPADE 1 RESORTS CORP., TAGUM AGRICULTURAL DEVELOPMENT CORP., TEDEUM RESOURCES, INC., THILAGRO EDIBLE OIL MILLS, INC., TODA HOLDINGS, INC., UNEXPLORED LAND DEVELOPERS, INC., VALHALLA PROPERTIES, INC., VENTURES SECURITIES, INC., VERDANT PLANTATIONS, INC., VESTA AGRICULTURAL CORP. AND WINGS RESORTS CORP., RESPONDENTS. JOVITO R. SALONGA, WIGBERTO E. TAADA, OSCAR F. SANTOS, VIRGILIO M. DAVID, ROMEO C. ROYANDAYAN FOR HIMSELF AND FOR SURIGAO DEL SUR FEDERATION OF AGRICULTURAL COOPERATIVES (SUFAC), MORO FARMERS ASSOCIATION OF ZAMBOANGA DEL SUR (MOFAZS) AND COCONUT FARMERS OF SOUTHERN LEYTE COOPERATIVE (COFA-SL); PHILIPPINE RURAL RECONSTRUCTION MOVEMENT (PRRM), REPRESENTED BY CONRADO S. NAVARRO; COCONUT INDUSTRY REFORM MOVEMENT, INC. (COIR) REPRESENTED BY JOSE MARIE T. FAUSTINO; VICENTE FABE FOR HIMSELF AND FOR PAMBANSANG KILUSAN NG MGA SAMAHAN NG MAGSASAKA (PAKISAMA); NONITO CLEMENTE FOR HIMSELF AND FOR THE NAGKAKAISANG UGNAYAN NG MGA MALILIIT NA MAGSASAKA AT MANGGAGAWA SA NIYUGAN (NIUGAN); DIONELO M. SUANTE, SR. FOR HIMSELF AND FOR KALIPUNAN NG MALILIIT NA MAGNINIYOG NG PILIPINAS (KAMMPIL), INC., PETITIONERS-INTERVENORS.

  • [G.R. No. 171542 : April 6, 2011] ANGELITO P. MAGNO, Petitioner, v. PEOPLE OF THE PHILIPPINES , MICHAEL MONSOD, ESTHER LUZ MAE GREGORIO, GIAN CARLO CAJOLES, NENETTE CASTILLON, DONATO ENABE and ALFIE FERNANDEZ, Respondents.

  •  





     
     

    [G.R. No. 180173, April 06 : 2011]   MICROSOFT PHILIPPINES, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

     
    SECOND DIVISION

    [G.R. No. 180173, April 06 : 2011]

    MICROSOFT PHILIPPINES, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

    D E C I S I O N


    CARPIO, J.:

    The Case

    Before the Court is a petition[1] for review on certiorari assailing the Decision[2] dated 24 October 2007 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 258, which affirmed the Decision[3] dated 31 August 2006 and Resolution[4] dated 8 January 2007 of the CTA Second Division in CTA Case No. 6681.

    The Facts

    Petitioner Microsoft Philippines, Inc. (Microsoft) is a value-added tax (VAT) taxpayer duly registered with the Bureau of Internal Revenue (BIR). Microsoft renders marketing services to Microsoft Operations Pte Ltd. (MOP) and Microsoft Licensing, Inc. (MLI), both affiliated non-resident foreign corporations. The services are paid for in acceptable foreign currency and qualify as zero-rated sales for VAT purposes under Section 108(B)(2) of the National Internal Revenue Code (NIRC) of 1997,[5] as amended. Section 108(B)(2) states:

    SEC. 108. Value-added Tax on Sale of Services and Use or Lease of Properties. -

    (B) Transactions Subject to Zero Percent (0%) Rate. - The following services performed in the Philippines by VAT-registered persons shall be subject to zero percent (0%) rate:

    (1) Processing, manufacturing or repacking goods for other persons doing business outside the Philippines which goods are subsequently exported x x x;

    (2) Services other than those mentioned in the preceding paragraph, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP); x x x

    For the year 2001, Microsoft yielded total sales in the amount of P261,901,858.99. Of this amount, P235,724,614.68 pertain to sales derived from services rendered to MOP and MLI while P26,177,244.31 refer to sales to various local customers. Microsoft paid VAT input taxes in the amount of P11,449,814.99 on its domestic purchases of taxable goods and services.

    On 27 December 2002, Microsoft filed an administrative claim for tax credit of VAT input taxes in the amount of P11,449,814.99 with the BIR. The administrative claim for tax credit was filed within two years from the close of the taxable quarters when the zero-rated sales were made.

    On 23 April 2003, due to the BIR's inaction, Microsoft filed a petition for review with the CTA.[6] Microsoft claimed to be entitled to a refund of unutilized input VAT attributable to its zero-rated sales and prayed that judgment be rendered directing the claim for tax credit or refund of VAT input taxes for taxable year 2001.

    On 16 June 2003, respondent Commissioner of Internal Revenue (CIR) filed his answer and prayed for the dismissal of the petition for review.

    In a Decision dated 31 August 2006, the CTA Second Division denied the claim for tax credit of VAT input taxes. The CTA explained that Microsoft failed to comply with the invoicing requirements of Sections 113 and 237 of the NIRC as well as Section 4.108-1 of Revenue Regulations No. 7-95[7] (RR 7-95). The CTA stated that Microsoft's official receipts do not bear the imprinted word "zero-rated" on its face, thus, the official receipts cannot be considered as valid evidence to prove zero-rated sales for VAT purposes.

    Microsoft filed a motion for reconsideration which was denied by the CTA Second Division in a Resolution dated 8 January 2007.

    Microsoft then filed a petition for review with the CTA En Banc.[8] In a Decision dated 24 October 2007, the CTA En Banc denied the petition for review and affirmed in toto the Decision dated 31 August 2006 and Resolution dated 8 January 2007 of the CTA Second Division. The CTA En Banc found no new matters that have not been considered and passed upon by the CTA Second Division and stated that the petition had only been a mere rehash of the arguments earlier raised.

    Hence, this petition.

    The Issue

    The main issue is whether Microsoft is entitled to a claim for a tax credit or refund of VAT input taxes on domestic purchases of goods or services attributable to zero-rated sales for the year 2001 even if the word "zero-rated" is not imprinted on Microsoft's official receipts.

    The Court's Ruling

    The petition lacks merit.

    Microsoft insists that Sections 113 and 237 of the NIRC and Section 4.108-1 of RR 7-95 do not provide that failure to indicate the word "zero-rated" in the invoices or receipts would result in the outright invalidation of these invoices or receipts and the disallowance of a claim for tax credit or refund.

    At the outset, a tax credit or refund, like tax exemption, is strictly construed against the taxpayer.[9] The taxpayer claiming the tax credit or refund has the burden of proving that he is entitled to the refund or credit, in this case VAT input tax, by submitting evidence that he has complied with the requirements laid down in the tax code and the BIR's revenue regulations under which such privilege of credit or refund is accorded.

    Sections 113(A) and 237 of the NIRC which provide for the invoicing requirements for VAT-registered persons state:

    SEC. 113. Invoicing and Accounting Requirements for VAT-Registered Persons. -

     (A) Invoicing Requirements  . - A VAT-registered person shall, for every sale, issue an invoice or receipt.   In addition to the information required under Section 237, the following information shall be indicated in the invoice or receipt:  

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

    (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. x x x

    SEC. 237. Issuance of Receipts or Sales or Commercial Invoices. - All persons subject to an internal revenue tax shall, for each sale or transfer of merchandise or for services rendered valued at Twenty-five pesos (P25.00) or more, issue duly registered receipts or sales or commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service: Provided, however, That in the case of sales, receipts or transfers in the amount of One hundred pesos (P100.00) or more, or regardless of the amount, where the sale or transfer is made by a person liable to value-added tax to another person also liable to value-added tax; or where the receipt is issued to cover payment made as rentals, commissions, compensations or fees, receipts or invoices shall be issued which shall show the name, business style, if any, and address of the purchaser, customer or client: Provided, further, That where the purchaser is a VAT-registered person, in addition to the information herein required, the invoice or receipt shall further show the Taxpayer Identification Number (TIN) of the purchaser.

    The original of each receipt or invoice shall be issued to the purchaser, customer or client at the time the transaction is effected, who, if engaged in business or in the exercise of profession, shall keep and preserve the same in his place of business for a period of three (3) years from the close of the taxable year in which such invoice or receipt was issued, while the duplicate shall be kept and preserved by the issuer, also in his place of business, for a like period.

    The Commissioner may, in meritorious cases, exempt any person subject to internal revenue tax from compliance with the provisions of this Section.

    Related to these provisions, Section 4.108-1 of RR 7-95 enumerates the information which must appear on the face of the official receipts or invoices for every sale of goods by VAT-registered persons. At the time Microsoft filed its claim for credit of VAT input tax, RR 7-95 was already in effect. The provision states:

    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; and
    6. the invoice value or consideration.
    x x x

    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 a "VAT invoice." All purchases covered by invoices other than a "VAT invoice" shall not give rise to any input tax. (Emphasis supplied)

    The invoicing requirements for a VAT-registered taxpayer as provided in the NIRC and revenue regulations are clear. A VAT-registered taxpayer is required to comply with all the VAT invoicing requirements to be able to file a claim for input taxes on domestic purchases for goods or services attributable to zero-rated sales. A "VAT invoice" is an invoice that meets the requirements of Section 4.108-1 of RR 7-95. Contrary to Microsoft's claim, RR 7-95 expressly states that "[A]ll purchases covered by invoices other than a VAT invoice shall not give rise to any input tax." Microsoft's invoice, lacking the word "zero-rated," is not a "VAT invoice," and thus cannot give rise to any input tax.

    The subsequent enactment of Republic Act No. 9337[10] on 1 November 2005 elevating provisions of RR 7-95 into law merely codified into law administrative regulations that already had the force and effect of law. Such codification does not mean that prior to the codification the administrative regulations were not enforceable.

    We have ruled in several cases[11] that the printing of the word "zero-rated" is required to be placed on VAT invoices or receipts covering zero-rated sales in order to be entitled to claim for tax credit or refund. In Panasonic v. Commissioner of Internal Revenue,[12] we held that 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 is actually paid. Absent such word, the government may be refunding taxes it did not collect.

    Here, both the CTA Second Division and CTA En Banc found that Microsoft's receipts did not indicate the word "zero-rated" on its official receipts. The findings of fact of the CTA are not to be disturbed unless clearly shown to be unsupported by substantial evidence.[13] We see no reason to disturb the CTA's findings. Indisputably, Microsoft failed to comply with the invoicing requirements of the NIRC and its implementing revenue regulation to claim a tax credit or refund of VAT input tax for taxable year 2001.

    WHEREFORE, we DENY the petition. We AFFIRM the Decision dated 24 October 2007 of the Court of Tax Appeals En Banc in CTA EB No. 258.

    SO ORDERED.

    Peralta, Abad, Mendoza, and Sereno,* JJ., concur.

    Endnotes:


    * Designated additional member per Special Order No. 978 dated 30 March 2011.

    [1] Under Rule 45 of the 1997 Revised Rules of Civil Procedure.

    [2] Rollo, pp. 66-78. Penned by Associate Justice Caesar A. Casanova with Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista, Erlinda P. Uy and Olga Palanca-Enriquez, concurring and Presiding Justice Ernesto D. Acosta, dissenting.

    [3] Id. at 45-60. Penned by Associate Justice Olga Palanca-Enriquez with Associate Justices Juanito C. Castañeda, Jr. and Erlinda P. Uy, concurring.

    [4] Id. at 63-64.

    [5] Republic Act No. 8424, or The Tax Reform Act of 1997.

    [6] Docketed as CTA Case No. 6681.

    [7] Consolidated Value-Added Tax Regulations. Issued on 9 December 1995 and took effect on 1 January 1996.

    [8] Docketed as CTA EB No. 258.

    [9] Hitachi Global Storage Technologies Philippines Corporation v. Commissioner of Internal Revenue, G.R. No. 174212, 20 October 2010, citing Commissioner of Internal Revenue v. Bank of the Philippine Islands, G.R. No. 178490, 7 July 2009, 592 SCRA 219, and Commissioner of Internal Revenue v. Seagate Technology, 491 Phil. 317 (2005).

    [10] 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.

    [11] Kepco Philippines Corporation v. Commissioner of Internal Revenue, G.R. No. 179961, 31 January 2011; Silicon Philippines, Inc. v. Commissioner of Internal Revenue, G.R. No. 172378, 17 January 2011; Kepco Philippines Corporation v. Commissioner of Internal Revenue, G.R. No. 181858, 24 November 2010; Hitachi Global Storage Technologies Philippines Corporation v. Commissioner of Internal Revenue, G.R. No. 174212, 20 October 2010; J.R.A. Philippines, Inc. v. Commissioner of Internal Revenue, G.R. No. 177127, 11 October 2010; Panasonic Communications Imaging Corporation of the Philippines v. Commissioner of Internal Revenue, G.R. No. 178090, 8 February 2010, 612 SCRA 28.

    [12] Supra.

    [13] Commissioner of Internal Revenue v. Embroidery and Garments Industries (Phil.), Inc., 364 Phil. 541 (1999).

    [G.R. No. 180173, April 06 : 2011]   MICROSOFT PHILIPPINES, INC., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.


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