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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
 

 
PHILIPPINE SUPREME COURT JURISPRUDENCE
 

   
January-2011 Jurisprudence                 

  • G.R. No. 181298 : January 10, 2011 BELLE CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 176339 : January 10, 2011 DO-ALL METALS INDUSTRIES, INC., SPS. DOMINGO LIM and LELY KUNG LIM, Petitioners, v. SECURITY BANK CORP., TITOLAIDO E. PAYONGAYONG, EVYLENE C. SISON, PHIL. INDUSTRIAL SECURITY AGENCY CORP. and GIL SILOS, Respondents.

  • G.R. No. 188792 : January 10, 2011 SPOUSES GEORGE R. TAN and SUSAN L. TAN, Petitioners, v. BANCO DE ORO UNIBANK, INC., Respondent. G.R. Nos. 190677-78 : January 10, 2011 GEORGE R. TAN and SUSAN L. TAN, Petitioners, v. BANCO DE ORO UNIVERSAL BANK, Respondent. G.R. Nos. 190699-700 : January 10, 2011 BANCO DE ORO UNIBANK, INC., Petitioner, v. GEORGE R. TAN and SUSAN L. TAN, Respondents.

  • G.R. No. 190889 : January 10, 2011 ELENITA C. FAJARDO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 180452 : January 10, 2011 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. Ng Yik Bun, Kwok Wai Cheng, Chang Chaun Shi, Chua Shilou Hwan, Kan Shun Min, and RaymOnd S. Tan, Accused-Appellants.

  • G.R. No. 171379 : January 10, 2011 JOSE MARQUES and MAXILITE TECHNOLOGIES, INC., Petitioners, v. FAR EAST BANK AND TRUST COMPANY, FAR EAST BANK INSURANCE BROKERS, INC., and MAKATI INSURANCE COMPANY, Respondents. G.R. No. 171419 : January 10, 2011 FAR EAST BANK AND TRUST COMPANY and MAKATI INSURANCE COMPANY, Petitioners, v. JOSE MARQUES and MAXILITE TECHNOLOGIES, INC., Respondents.

  • G.R. No. 181930 : January 10, 2011 MILAGROS SALTING, Petitioner, v. JOHN VELEZ and CLARISSA R. VELEZ, Respondents.

  • A.M. No. RTJ-09-2188 (Formerly A.M. OCA-IPI No. 08-2995-RTJ) : January 10, 2011 PROSECUTOR HILARIO RONSON H. TILAN, Complainant, v. JUDGE ESTER PISCOSO-FLOR, RTC, BRANCH 34, BANAUE, IFUGAO, Respondent.

  • G.R. No. 184954 : January 10, 2011 PEOPLE OF THE PHILIPPINES, Appellee, v. JAY LORENA y LABAG, Appellant.

  • G.R. No. 190122 : January 10, 2011 SPOUSES ISAGANI and DIOSDADA CASTRO, Petitioners, v. SPOUSES REGINO SE and VIOLETA DELA CRUZ, SPOUSES EDUARDO and CHARITO PEREZ and MARCELINO TOLENTINO, Respondents.

  • G.R. No. 188314 : January 10, 2011 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. KHADDAFY JANJALANI, GAMAL B. BAHARAN a.k.a. Tapay, ANGELO TRINIDAD a.k.a. Abu Khalil, GAPPAL BANNAH ASALI a.k.a. Maidan or Negro, JAINAL SALI a.k.a. Abu Solaiman, ROHMAT ABDURROHIM a.k.a. Jackie or Zaky, and other JOHN and JANE DOES, Accused, GAMAL B. BAHARAN a.k.a. Tapay, ANGELO TRINIDAD a.k.a. Abu Khalil, and ROHMAT ABDURROHIM a.k.a. Abu Jackie or Zaky, Accused-Appellants.

  • G.R. No. 178895 : January 10, 2011 REPUBLIC OF THE PHILIPPINES, represented by the DEPARTMENT OF AGRARIAN REFORM, through the HON. SECRETARY NASSER C. PANGANDAMAN, Petitioner, v. SALVADOR N. LOPEZ AGRI-BUSINESS CORP., represented by SALVADOR N. LOPEZ, JR., President and General Manager, Respondent. G.R. No. 179071 : January 10, 2011 SALVADOR N. LOPEZ AGRI-BUSINESS CORP., represented by SALVADOR N. LOPEZ, JR., President and General Manager, Petitioner, v. DEPARTMENT OF AGRARIAN REFORM, through the Honorable Secretary, Respondent.

  • G.R. No. 179446 : January 10, 2011 LOADMASTERS CUSTOMS SERVICES, INC., Petitioner, v. GLODEL BROKERAGE CORPORATION AND R&B INSURANCE CORPORATION, Respondents.

  • G.R. No. 182547 : January 10, 2011 CHINA BANKING CORPORATION, Petitioner, v. ARMI S. ABEL, Respondent.

  • G.R. No. 168646 : January 12, 2011 LUZON DEVELOPMENT BANK, Petitioner, v. ANGELES CATHERINE ENRIQUEZ, Respondent. G.R. No. 168666 : January 12, 2011 DELTA DEVELOPMENT and MANAGEMENT SERVICES, INC., Petitioner, v. ANGELES CATHERINE ENRIQUEZ and LUZON DEVELOPMENT BANK, Respondents.

  • G.R. No. 167291 : January 12, 2011 PRINCE TRANSPORT, INC. and MR. RENATO CLAROS, Petitioners, v. DIOSDADO GARCIA, LUISITO GARCIA, RODANTE ROMERO, REX BARTOLOME, FELICIANO GASCO, JR., DANILO ROJO, EDGAR SANFUEGO, AMADO GALANTO, EUTIQUIO LUGTU, JOEL GRAMATICA, MIEL CERVANTES, TERESITA CABANES, ROE DELA CRUZ, RICHELO BALIDOY, VILMA PORRAS, MIGUELITO SALCEDO, CRISTINA GARCIA, MARIO NAZARENO, DINDO TORRES, ESMAEL RAMBOYONG, ROBETO* MANO, ROGELIO BAGAWISAN, ARIEL SNACHEZ, ESTAQULO VILLAREAL, NELSON MONTERO, GLORIA ORANTE, HARRY TOCA, PABLITO MACASAET and RONALD GARCITA, Respondents.

  • G.R. No. 172508 : January 12, 2011 HEIRS OF SANTIAGO C. DIVINAGRACIA, Petitioner, v. HON. J. CEDRICK O. RUIZ, Presiding Judge, Branch 39, Regional Trial Court, Iloilo City; GERRY D. SUMACULUB, as Clerk of Court of the Regional Trial Court; BOMBO RADYO HOLDINGS, INC., and ROGELIO M. FLORETE, SR., Respondents

  • G.R. No. 178296 : January 12, 2011 THE HERITAGE HOTEL MANILA, acting through its owner, GRAND PLAZA HOTEL CORPORATION, Petitioner, v. NATIONAL UNION OF WORKERS IN THE HOTEL, RESTAURANT AND ALLIED INDUSTRIES-HERITAGE HOTEL MANILA SUPERVISORS CHAPTER (NUWHRAIN-HHMSC), Respondent.

  • G.R. No. 179419 : January 12, 2011 DURBAN APARTMENTS CORPORATION, doing business under the name and style of City Garden Hotel, Petitioner, v. PIONEER INSURANCE AND SURETY CORPORATION, Respondent.

  • G.R. NO. 189806 : January 12, 2011 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. FRANCISCO MANLANGIT y TRESBALLES, Accused-Appellant.

  • G.R. No. 191721 : January 12, 2011 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROGELIO DOLORIDO y ESTRADA, Accused-Appellant.

  • G.R. No. 175330 : January 12, 2010 PEOPLE OF THE PHILIPPINES, Appellee, v. RODOLFO CAPITLE and ARTURO NAGARES, Appellants.

  • G.R. No. 175891 : January 12, 2011 REPUBLIC OF THE PHILIPPINES, Petitioner, v. RESINS, INCORPORATED, Respondent.

  • G.R. No. 176019 : January 12, 2011 BPI FAMILY SAVINGS BANK, INC., Petitioner, v. GOLDEN POWER DIESEL SALES CENTER, INC. and RENATO C. TAN, Respondents.

  • A.M. No. P-09-2696 [Formerly A.M. OCA IPI No. 08-2956-P] : January 12, 2011 FREDDY H. REYES, Complainant, v. VIVIAN L. PABILANE, COURT INTERPRETER, MUNICIPAL TRIAL COURT, TAGKAWAYAN, QUEZON, Respondent.

  • G.R. No. 190640 : January 12, 2011 PEOPLE OF THE PHILIPPINES, Appellee, v. LUIS PAJARIN y DELA CRUZ and EFREN PALLAYA y TUVIERA, Appellants.

  • A.M. No. P-06-2179 (Formerly A.M. No. 06-5-169-MCTC) : January 12, 2011 OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. MERLINDA T. CUACHON, Clerk of Court, and FE P. ALEJANO, Court Stenographer, both of the MCTC, Ilog-Candoni, Negros Occidental, Respondents.

  • A.C. No. 8620 : January 12, 2011 JESSIE R. DE LEON, Complainant, v. ATTY. EDUARDO G. CASTELO, Respondent.

  • G.R. No. 190521 : January 12, 2011 LETICIA TAN, MYRNA MEDINA, MARILOU SPOONER, ROSALINDA TAN, and MARY JANE TAN, MARY LYN TAN, CELEDONIO TAN, JR., MARY JOY TAN, and MARK ALLAN TAN, represented herein by their mother, LETICIA TAN, Petitioners, v. OMC CARRIERS, INC. and BONIFACIO ARAMBALA, Respondents.

  • G.R. No. 148076 : January 12, 2011 ANTONIO M. CARANDANG, Petitioner, v. HONORABLE ANIANO A. DESIERTO, OFFICE OF THE OMBUDSMAN, Respondent. G.R. No. 153161 : January 12, 2011 ANTONIO M. CARANDANG, Petitioner, v. SANDIGANBAYAN (FIFTH DIVISION), Respondent.

  • G.R. No. 172378: January 17, 2011 SILICON PHILIPPINES, INC., (Formerly INTEL PHILIPPINES MANUFACTURING, INC.), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 185163 : January 17, 2011 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CARLO MAGNO AURE y ARNALDO and MELCHOR AUSTRIACO y AGUILA, Accused-Appellants.

  • G.R. No. 176389 : January 18, 2011 ANTONIO LEJANO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent. G.R. No. 176864 : January 18, 2011 PEOPLE OF THE PHILIPPINES, Appellee, v. HUBERT JEFFREY P. WEBB, ANTONIO LEJANO, MICHAEL A. GATCHALIAN, HOSPICIO FERNANDEZ, MIGUEL RODRIGUEZ, PETER ESTRADA and GERARDO BIONG, Appellants.

  • CONCURRING OPINION : SERENO, J. : G.R. No. 176389 : January 18, 2011 ANTONIO LEJANO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent. G.R. No. 176864 : January 18, 2011 PEOPLE OF THE PHILIPPINES, Appellee, v. HUBERT JEFFREY P. WEBB, ANTONIO LEJANO, MICHAEL A. GATCHALIAN, HOSPICIO FERNANDEZ, MIGUEL RODRIGUEZ, PETER ESTRADA and GERARDO BIONG, Appellants.

  • A.M. No. P-10-2788 : January 18, 2011 OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. CLAUDIO M. LOPEZ, Process Server, Municipal Trial Court, Sudipen, La Union, Respondent.

  • A.M. No. RTJ-09-2198*: January 18, 2011 OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. FORMER JUDGE LEONARDO L. LEONIDA, OF THE REGIONAL TRIAL COURT BRANCH 27, STA. CRUZ, LAGUNA, Respondent.

  • G.R. No. 180388 : January 18, 2011 GREGORIO R. VIGILAR, SECRETARY OF THE DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (DPWH), DPWH UNDERSECRETARIES TEODORO E. ENCARNACION AND EDMUNDO E. ENCARNACION AND EDMUNDO V. MIR, DPWH ASSISTANT SECRETARY JOEL L. ALTEA, DPWH REGIONAL DIRECTOR VICENTE B. LOPEZ, DPWH DISTRICT ENGINEER ANGELITO M. TWAÑO, FELIX A. DESIERTO OF THE TECHNICAL WORKING GROUP VALIDATION AND AUDITING TEAM, AND LEONARDO ALVARO, ROMEO N. SUPAN, VICTORINO C. SANTOS OF THE DPWH PAMPANGA 2ND ENGINEERING DISTRICT, Petitioners, v. ARNULFO D. AQUINO , Respondent.

  • G.R. No. 182591 : January 18, 2011 MODESTO AGYAO, JR., Petitioner, v. CIVIL SERVICE COMMISSION, Respondent.

  • G.R. No. 165423: January 19, 2011 NILO PADRE, Petitioner, v. FRUCTOSA BADILLO, FEDILA BADILLO, PRESENTACION CABALLES, EDWINA VICARIO (d) represented by MARY JOY VICARIO-ORBETA and NELSON BADILLO, Respondents.

  • G.R. No. 168757: January 19, 2011 RENATO REAL, Petitioner, v. SANGU PHILIPPINES, INC. and/ or KIICHI ABE, Respondents.

  • G.R. No. 172577 : January 19, 2011 SOLEDAD DALTON, Petitioner, v. FGR REALTY AND DEVELOPMENT CORPORATION, FELIX NG, NENITA NG, and FLORA R. DAYRIT or FLORA REGNER, Respondents.

  • G.R. No. 173085 : January 19, 2011 PHILIPPINE VETERANS BANK, Petitioner, v. BASES CONVERSION DEVELOPMENT AUTHORITY, LAND BANK OF THE PHILIPPINES , ARMANDO SIMBILLO, CHRISTIAN MARCELO, ROLANDO DAVID, RICARDO BUCUD, PABLO SANTOS, AGRIFINA ENRIQUEZ, CONRADO ESPELETA, CATGERUBE CASTRO, CARLITO MERCADO and ALFREDO SUAREZ, Respondent.

  • G.R. No. 178044 : January 19, 2011 ALAIN M. DIÑO, Petitioner, v. MA. CARIDAD L. DIÑO, Respondent.

  • G.R. No. 177937 : January 19, 2011 ROBINSONS GALLERIA/ROBINSONS SUPERMARKET CORPORATION and/or JESS MANUEL, Petitioners, v. IRENE R. RANCHEZ, Respondent.

  • G.R. No. 187725 : January 19, 2011 BENJAMIN JESALVA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 187917 : January 19, 2011 METROPOLITAN BANK & TRUST COMPANY, Petitioner, v. SPOUSES EDMUNDO MIRANDA and JULIE MIRANDA, Respondents.

  • G.R. No. 176264 : January 10, 2011 PEOPLE OF THE PHILIPPINES, APPELLEE, VS. TERESITA "TESSIE" LAOGO, APPELLANT.

  • A.M. OCA IPI No. 08-127-CA-J : January 11, 2011 RE: LETTER-COMPLAINT OF ATTY. ARIEL SAMSON C. CAYETUNA, ET AL., ALL EMPLOYEES OF ASSOCIATE JUSTICE MICHAEL P. ELBINIAS AGAINST ASSOCIATE JUSTICE MICHAEL P. ELBINIAS, CA - MINDANAO STATION

  • G.R. No. 176264 : January 10, 2011 PEOPLE OF THE PHILIPPINES, APPELLEE, VS. TERESITA "TESSIE" LAOGO, APPELLANT.

  • A.M. OCA IPI No. 08-127-CA-J : January 11, 2011 RE: LETTER-COMPLAINT OF ATTY. ARIEL SAMSON C. CAYETUNA, ET AL., ALL EMPLOYEES OF ASSOCIATE JUSTICE MICHAEL P. ELBINIAS AGAINST ASSOCIATE JUSTICE MICHAEL P. ELBINIAS, CA - MINDANAO STATION

  • A.M. No. 08-4-253-RTC : January 12, 2011 IN RE: REPORT ON THE JUDICIAL AUDIT CONDUCTED IN THE REGIONAL TRIAL COURT, BRANCH 45, URDANETA CITY, PANGASINAN, AND REPORT ON THE INCIDENT AT BRANCH 49, SAME COURT.

  • G.R. No. 178741 : January 17, 2011 ROSALINO L. MARABLE, PETITIONER, VS. MYRNA F. MARABLE, RESPONDENT.

  • A.M. No. RTJ-10-2255 (Formerly OCA IPI No. 10-3335-RTJ) : January 17, 2011 SPOUSES DEMOCRITO AND OLIVIA LAGO, COMPLAINANTS, UDGE GODOFREDO B. ABUL, JR., REGIONAL TRIAL COURT, BRANCH 43, GINGOOG CITY, RESPONDENT.

  • G. R. No. 177790 : January 17, 2011 REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. CARLOS R. VEGA, MARCOS R. VEGA, ROGELIO R. VEGA, LUBIN R. VEGA, HEIRS OF GLORIA R. VEGA, NAMELY: FRACISCO L. YAP, MA. WINONA Y. RODRIGUEZ, MA. WENDELYN V. YAP AND FRANCISCO V. YAP, JR., RESPONDENTS, ROMEA G. BUHAY-OCAMPO, FRANCISCO G. BUHAY, ARCELI G. BUHAY-RODRIGUEZ, ORLANDO G. BUHAY, SOLEDAD G. BUHAY-VASQUEZ, LOIDA G. BUHAY-SENADOSA, FLORENDO G. BUHAY, OSCAR G. BUHAY, ERLYN BUHAY-GINORGA, EVELYN BUHAY-GRANETA, AND EMILIE BUHAY-DALLAS, RESPONDENTS-INTERVENORS.

  • G.R. No. 191459 : January 17, 2011 BERNADETH LONDONIO AND JOAN CORCORO, PETITIONERS, VS. BIO RESEARCH, INC. AND WILSON Y. ANG, RESPONDENTS.

  • [A.M. No. RTJ-09-2173 (Formerly A.M. OCA IPI No. 09-3084-RTJ) : January 18, 2011] OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. JUDGE BENJAMIN P. ESTRADA, REGIONAL TRIAL COURT, BRANCH 9, MALAYBALAY CITY, BUKIDNON, AND JUDGE JOSEFINA GENTILES-BACAL, RTC, BRANCH 10, MALAYBALAY CITY, BUKIDNON, Respondents.

  • [A.M. No. P-03-1730 (Formerly OCA IPI No. 02-1469-P) : January 18, 2011] JUDGE PHILBERT I. ITURRALDE, MARTIN GUMARANG, VIC JUMALON, LEONARDO LUCAS, WILFREDO DEUS, CORAZON AZARRAGA AND ALICE BUENAFE, Complainants, v. OIC BRANCH CLERK OF COURT BABE SJ. RAMIREZ, CLERK VIOLETA P. FLORDELIZA AND SHERIFF IV CARLOS A. SALVADOR, Respondents.

  • [A.M. No. RTJ-07-2062* : January 18, 2011] IMELDA R. MARCOS, Complainant, v. JUDGE FERNANDO VIL PAMINTUAN, Respondent.

  • [A.M. No. RTJ-09-2198* : January 18, 2011] OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. FORMER JUDGE LEONARDO L. LEONIDA, OF THE REGIONAL TRIAL COURT BRANCH 27, STA. CRUZ, LAGUNA, Respondent

  • [A.M. No. P-11-2887 (Formerly A.M. No. 09-2-32-MTCRe: Report on the Financial Audit Conducted on the Books of Accounts of the Municipal Trial Court, Pantabangan, Nueva Ecija) : January 18, 2011] OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. MARISSA U. ANGELES,CLERK OF COURT II, MUNICIPAL TRIAL COURT, PANTABANGAN, NUEVA ECIJA, Respondent [A.M. NO. P-10-2880 (FORMERLY OCA IPI NO. 08-2782-P) : January 18, 2011] JUDGE ANALIE C. ALDEA-AROCENA, Complainant, v. MARISSA U. ANGELES, CLERK OF COURT II, MUNICIPAL TRIAL COURT, PANTABANGAN NUEVA ECIJA, Respondent.

  • [A.M. No. 07-6-14-CA : January 18, 2011] RE: ANONYMOUS LETTER RELATIVE TO THE ALLEGED CORRUPTION IN THE COURT OF APPEALS, CAGAYAN DE ORO CITY

  • [A.M. No. P-10-2799 : January 18, 2011] OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. VICTORIO A. DION, FORMER CLERK OF COURT, MUNICIPAL CIRCUIT TRIAL COURT, SAN FABIAN-SAN JACINTO, PANGASINAN, Respondents

  • [G. R. No. 175352 : January 18, 2011] DANTE V. LIBAN, REYNALDO M. BERNARDO AND SALVADOR M. VIARI, Petitioners, v. RICHARD J. GORDON, Respondent. PHILIPPINE NATIONAL RED CROSS, Intervenor

  • [G. R. No. 175352 : January 18, 2011] : CONCURRING OPINION - ABAD, J.: DANTE V. LIBAN, REYNALDO M. BERNARDO AND SALVADOR M. VIARI, Petitioners, v. RICHARD J. GORDON, Respondent. PHILIPPINE NATIONAL RED CROSS, Intervenor.

  • [G. R. No. 175352 : January 18, 2011] : DISSENTING OPINION - CARPIO, J.: DANTE V. LIBAN, REYNALDO M. BERNARDO AND SALVADOR M. VIARI, Petitioners, v. RICHARD J. GORDON, Respondent. PHILIPPINE NATIONAL RED CROSS, Intervenor.

  • [G.R. No. 179617 : January 19, 2011] COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ASIAN TRANSMISSION CORPORATION, Respondent.

  • [G.R. No. 187917 : January 19, 2011] METROPOLITAN BANK & TRUST COMPANY, Petitioner, v. SPOUSES EDMUNDO MIRANDA AND JULIE MIRANDA, Respondents.

  • [G.R. No. 187725 : January 19, 2011] BENJAMIN JESALVA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • [G.R. No. 173085 : January 19, 2011] PHILIPPINE VETERANS BANK, Petitioner, v. BASES CONVERSION DEVELOPMENT AUTHORITY, LAND BANK OF THE PHILIPPINES, ARMANDO SIMBILLO, CHRISTIAN MARCELO, ROLANDO DAVID, RICARDO BUCUD, PABLO SANTOS, AGRIFINA ENRIQUEZ, CONRADO ESPELETA, CATGERUBE CASTRO, CARLITO MERCADO AND ALFREDO SUAREZ, Respondents.

  • [A.M. No. MTJ-09-1734 [FORMERLY OCA I.P.I. NO. 07-1933-MTJ] : January 19, 2011] FLORENDA V. TOBIAS, Complainant, v. JUDGE MANUEL Q. LIMSIACO, JR., PRESIDING JUDGE, MUNICIPAL CIRCUIT TRIAL COURT, VALLADOLID-SAN ENRIQUE-PULUPANDAN, NEGROS OCCIDENTAL, Respondent.

  • [G.R. No. 165423 : January 19, 2011] NILO PADRE, Petitioner, v. FRUCTOSA BADILLO, FEDILA BADILLO, PRESENTACION CABALLES, EDWINA VICARIO (D) REPRESENTED BY MARY JOY VICARIO-ORBETA AND NELSON BADILLO, Respondents.

  • [G.R. No. 154462 : January 19, 2011] SPOUSES RUBEN AND MYRNA LEYNES, Petitioners, v. FORMER TENTH DIVISION OF THE COURT OF APPEALS, REGIONAL TRIAL COURT, BRANCH 21, BANSALAN, DAVAO DEL SUR, MUNICIPAL CIRCUIT TRIAL COURT, BRANCH 1, BANSALAN, DAVAO DEL SUR, AND SPOUSES GUALBERTO & RENE CABAHUG-SUPERALES, Respondents.

  • [A.M. No. RTJ-11-2267 (Formerly A.M. OCA IPI No. 03-1788-RTJ) : January 19, 2011] MANSUETA T. RUBIN, Complainant, v. JUDGE JOSE Y. AGUIRRE, JR., REGIONAL TRIAL COURT, BRANCH 55, HIMAMAYLAN, NEGROS OCCIDENTAL, Respondent.

  • [G.R. No. 185715 : January 19, 2011] PEOPLE OF THE PHILIPPINES, Appellee, v. ERLINDA CAPUNO Y TISON, Appellant.

  • [G.R. No. 177570 : January 19, 2011] PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. NELIDA DEQUINA Y DIMAPANAN, JOSELITO JUNDOC Y JAPITANA & NORA JINGABO Y CRUZ, Accused-Appellants.

  • [G.R. No. 183843 : January 19, 2011] GOLDEN ARCHES DEVELOPMENT CORPORATION, Petitioner, v. ST. FRANCIS SQUARE HOLDINGS, INC., Respondent.

  • [G.R. No. 180909 : January 19, 2011] EXXONMOBIL PETROLEUM AND CHEMICAL HOLDINGS, INC. - PHILIPPINE BRANCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • [G.R. No. 178039 : January 19, 2011] PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ERNESTO UYBOCO Y RAMOS, Defendant-Appellant.

  • [G.R. No. 184063 : January 24, 2011] CYNTHIA E. YAMBAO, Petitioner, v. REPUBLIC OF THE PHILIPPINES AND PATRICIO E. YAMBAO, Respondents.

  • [G.R. No. 176438 : January 24, 2011] PHILIPPINE DEPOSIT INSURANCE CORPORATION (PDIC), Petitioner, v. PHILIPPINE COUNTRYSIDE RURAL BANK, INC., RURAL BANK OF CARMEN (CEBU), INC., BANK OF EAST ASIA (MINGLANILLA, CEBU) INC., AND PILIPINO RURAL BANK (CEBU), INC., Respondents.

  • [G.R. No. 160923 : January 24, 2011] MOISES TINIO, JR. AND FRANCIS TINIO, Petitioners, v. NATIONAL POWER CORPORATION, Respondent. [G.R. NO. 161093 : January 24, 2011] NATIONAL POWER CORPORATION, Petitioner, v. MOISES TINIO, JR. AND FRANCIS TINIO, Respondent.

  • [G.R. No. 169942 : January 24, 2011] BARANGAY DASMARIÑAS THRU BARANGAY CAPTAIN MA. ENCARNACION R. LEGASPI, Petitioner, v.CREATIVE PLAY CORNER SCHOOL, DR. AMADO J. PIAMONTE, REGINA PIAMONTE TAMBUNTING, CELINE CONCEPCION LEBRON AND CECILE CUNA COLINA, Respondents.

  • [G.R. No. 172804 : January 24, 2011] GONZALO VILLANUEVA, REPRESENTED BY HIS HEIRS, Petitioner, v. SPOUSES FROILAN AND LEONILA BRANOCO, Respondents.

  • [G.R. No. 192280 : January 25, 2011] SERGIO G. AMORA, JR., PETITIONER, VS. COMMISSION ON ELECTIONS AND ARNIELO S. OLANDRIA, RESPONDENTS.

  • [A.M. No. P-07-2364 : January 25, 2011] REPORT ON THE FINANCIAL AUDIT CONDUCTED ON THE BOOKS OF ACCOUNT OF SONIA L. DY AND ATTY. GRACIANO D. CUANICO, JR., REGIONAL TRIAL COURT, CATARMAN, NORTHERN SAMAR. A.M. NO. P-11-2902 (FORMERLY OCA I.P.I. NO. 08-2790-P) VIRGILIO O. GALLANO, COMPLAINANT, VS. ATTY. GRACIANO D. CUANICO, JR., CLERK OF COURT, AND SONIA L. DY, SOCIAL WELFARE OFFICER II, BOTH FROM THE OFFICE OF THE CLERK OF COURT, REGIONAL TRIAL COURT,CATARMAN, NORTHERN SAMAR, RESPONDENTS.

  • [G.R. No. 167622 : January 25, 2011] GREGORIO V. TONGKO, PETITIONER, VS. THE MANUFACTURERS LIFE INSURANCE CO. (PHILS.), INC. AND RENATO A. VERGEL DE DIOS, RESPONDENTS.

  • [A.M. No. P-90-488 : January 25, 2011] OFFICE OF THE COURT ADMINISTRATOR COMPLAINANT, VS. JOSE M. RAMANO, DEPUTY SHERIFF, REGIONAL TRIAL COURT, BRANCH 140, MAKATI CITY, RESPONDENT.

  • [G.R. No. 191198 : January 26, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. NENE QUIAMANLON Y MALOG, ACCUSED-APPELLANT.

  • [G.R. No. 187320 : January 26, 2011] ATLANTA INDUSTRIES, INC. AND/OR ROBERT CHAN, PETITIONERS, VS. APRILITO R. SEBOLINO, KHIM V. COSTALES, ALVIN V. ALMOITE, AND JOSEPH S. SAGUN, RESPONDENTS.

  • [G.R. No. 186528 : January 26, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. HEMIANO DE JESUS AND RODELO MORALES, ACCUSED-APPELLANTS.

  • [G.R. No. 184202 : January 26, 2011] AQUINAS SCHOOL, PETITIONER, VS. CARPIO, J., CHAIRPERSON, NACHURA, PERALTA, ABAD, AND MENDOZA, JJ. SPS. JOSE INTON AND MA. VICTORIA S. INTON, ON THEIR BEHALF AND ON BEHALF OF THEIR MINOR CHILD, JOSE LUIS S. INTON, AND SR. MARGARITA YAMYAMIN, OP, RESPONDENTS.

  • [G.R. No. 181833 : January 26, 2011] INTERNATIONAL FREEPORT TRADERS, INC., PETITIONER, VS. DANZAS INTERCONTINENTAL, INC., RESPONDENT.

  • [G.R. No. 181146 : January 26, 2011] THE UNIVERSITY OF THE IMMACULATE CONCEPTION AND MO. MARIA ASSUMPTA DAVID, RVM, PETITIONERS, VS. NATIONAL LABOR RELATIONS COMMISSION AND TEODORA AXALAN, RESPONDENTS.

  • [G.R. No. 192237 : January 26, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. JACQUILINE PAMBID Y CORTEZ, ACCUSED-APPELLANT.

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  • [G.R. No. 159471 : January 26, 2011] ATLAS CONSOLIDATED MINING AND DEVELOPMENT CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 167459 : January 26, 2011] JOSE REYNALDO B. OCHOSA, PETITIONER, VS. BONA J. ALANO AND REPUBLIC OF THE PHILIPPINES, RESPONDENTS.

  • [A.M. No. P-09-2627 : January 26, 2011] REINA EDENLYNE GARCIA, COMPLAINANT, VS. ROBERT V. ALEJO, SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 142, MAKATI CITY RESPONDENT.

  • [A.M. No. P-10-2817 [Formerly OCA I.P.I. No.09-3089-P] : January 26, 2011] CORAZON TENORIO, REPRESENTED BY IMELDA TENORIO-ORTIZ, COMPLAINANT, VS. ALYN C. PERLAS, SHERIFF III,RESPONDENT.

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  • [G.R. No. 177685 : January 26, 2011] HEIRS OF RAMON C. GAITE, CYNTHIA GOROSTIZA GAITE AND RHOGEN BUILDERS, PETITIONERS, VS. THE PLAZA, INC. AND FGU INSURANCE CORPORATION, RESPONDENTS.

  • [G.R. No. 176819 : January 26, 2011] PEOPLE OF THE PHILIPPINES, Petitioner, v. ROBERT P. BALAO, JOSEPHINE C. ANGSICO, VIRGILIO V. DACALOS, AND SANDIGANBAYAN, FIRST DIVISION, Respondents.

  • [G.R. No. 174725 : January 26, 2011] ALEXANDER B. GATUS, Petitioner, v. SOCIAL SECURITY SYSTEM, Respondent.

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  • IN RE: IN THE MATTER OF THE PETITION TO APPROVE THE WILL OF RUPERTA PALAGANAS WITH PRAYER FOR THE APPOINTMENT OF SPECIAL ADMINISTRATOR, MANUEL MIGUEL PALAGANAS AND BENJAMIN GREGORIO PALAGANAS, Petitioners, v. ERNESTO PALAGANAS, Respondent.

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  • [G.R. No. 182301 : January 31, 2011] JAIME ALFEREZ, Petitioner, v. PEOPLE OF THE PHILIPPINES AND PINGPING CO, Respondents.

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  • [G.R. Nos. 187912-14 : January 31, 2011] JOEY P. MARQUEZ, PETITIONER, VS. THE SANDIGANBAYAN 5TH DIVISION AND THE OFFICE OF THE SPECIAL PROSECUTOR, RESPONDENTS.

  • [G.R. No. 176287 : January 31, 2011] HOSPITAL MANAGEMENT SERVICES, INC. - MEDICAL CENTER MANILA, PETITIONER, VS. HOSPITAL MANAGEMENT SERVICES, INC. - MEDICAL CENTER MANILA EMPLOYEES ASSOCIATION-AFW AND EDNA R. DE CASTRO, RESPONDENTS.

  • [A.M. No. RTJ-11-2270 [FORMERLY A.M. NO. OCA IPI NO. 10-3380-RTJ] : January 31, 2011] ELADIO D. PERFECTO, COMPLAINANT, VS. JUDGE ALMA CONSUELO DESALES-ESIDERA, PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 20, CATARMAN, NORTHERN SAMAR, RESPONDENT.

  • [G.R. No. 185685 : January 31, 2011] OFFICE OF THE OMBUDSMAN, PETITIONER, VS. NIETO A. RACHO, RESPONDENT.

  • [G.R. No. 191889 : January 31, 2011] SPS. IRENEO T. FERNANDO (SUBSTITUTED BY THEIR HEIRS, RONALDO M. FERNANDO, CONCORDIA FERNANDO-JAYME, ESMERALDA M. FERNANDO, ANTONETTE M. FERNANDO-REGONDOLA, FERDINAND M. FERNANDO, AND JEAN MARIE FERNANDO-CANSANAY), AND MONSERRAT MAGSALIN FERNANDO, PETITIONERS, VS. MARCELINO T. FERNANDO, RESPONDENT. MATIAS I. FERNANDO AND PANFILO M. FERNANDO,[1] IN THEIR CAPACITY AS ADMINISTRATORS [OF THE ESTATE] OF THE LATE JULIANA T. FERNANDO, RESPONDENTS-INTERVENORS.

  • [G.R. No. 175473 : January 31, 2011] HILARIO P. SORIANO, PETITIONER, VS. HON. MARIA THERESA V. MENDOZA-ARCEGA, AS PRESIDING JUDGE OF BRANCH 17, REGIONAL TRIAL COURT, MALOLOS, BULACAN; AND THE PEOPLE OF THE PHILIPPINES, RESPONDENTS.

  • [G.R. No. 181039 : January 31, 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. SEVILLANO DELOS REYES Y LANTICAN, APPELLANT.

  • [G.R. No. 185535 : January 31, 2011] MANILA INTERNATIONAL AIRPORT AUTHORITY, PETITIONER, VS. REYNALDO (REYMUNDO[1]) AVILA, CALIXTO AGUIRRE, AND SPS. ROLANDO AND ANGELITA QUILANG, RESPONDENTS.

  • [G.R. No. 180013 : January 31, 2011] DEL MONTE PHILIPPINES INC. EMPLOYEES AGRARIAN REFORM BENEFICIARIES COOPERATIVE (DEARBC), PETITIONER, VS. JESUS SANGUNAY AND SONNY LABUNOS, RESPONDENTS.

  • [G.R. No. 179961 : January 31, 2011] KEPCO PHILIPPINES CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 192898 : January 31, 2011] SPOUSES ALEXANDER TRINIDAD AND CECILIA TRINIDAD, PETITIONERS, VS. VICTOR ANG, RESPONDENT.

  • [G.R. No. 168501 : January 31, 2011] ISLRIZ TRADING/ VICTOR HUGO LU, PETITIONER, VS. EFREN CAPADA, LAURO LICUP, NORBERTO NIGOS, RONNIE ABEL, GODOFREDO MAGNAYE, ARNEL SIBERRE, EDMUNDO CAPADA, NOMERLITO MAGNAYE AND ALBERTO DELA VEGA, RESPONDENTS.

  • [G.R. No. 186120 : January 31, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. EVANGELINE SOBANGEE Y EDAÑO, ACCUSED-APPELLANT.

  • [G.R. No. 190889 : January 10, 2011] ELENITA C. FAJARDO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [A.M. No. RTJ-09-2189 (Formerly A.M. OCA IPI No. 08-2837-RTJ) : January 18, 2011] VICTORIANO SY,COMPLAINANT, VS. JUDGE OSCAR E. DINOPOL, REGIONAL TRIAL COURT, BRANCH 24, KORONADAL CITY, RESPONDENT. D E C I S I O N

  •  





     
     

    [G.R. No. 179617 : January 19, 2011]   COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ASIAN TRANSMISSION CORPORATION, Respondent.

     
    SECOND DIVISION

    [G.R. No. 179617 : January 19, 2011]

    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ASIAN TRANSMISSION CORPORATION, Respondent.

     

     

    MENDOZA, J.:

     

    This case is a petition for review on certiorari under Rule 45 of the Rules of Court filed by petitioner Commissioner of Internal Revenue (CIR) seeking to reverse and set aside the July 16, 2007 Decision [1] of the Court of Tax Appeals En Banc (CTA-En Banc), in C.T.A. EB No. 205 and its September 11, 2007 Resolution [2] denying its motion for reconsideration.chanroblesvirtuallawlibrary

    Through the assailed issuances, the CTA-En Bancaffirmed in toto the Decision [3] and the Amended Decision [4] of its First Division (CTA-First Division) in CTA Case No. 9282 ordering the CIR to refund or issue a tax credit certificate in favor of respondent Asian Transmission Corporation (ATC) for unutilized creditable withholding taxes for the taxable year 2001.chanroblesvirtuallawlibrary

    From the records, it appears that ATC is a domestic corporation engaged in the manufacture of automotive parts.  It filed its annual Income Tax Return (ITR) for the year 2000 [5] on April 10, 2001 where it declared a gross income of P370,532,082.00, a net loss of P279,926,225.00 and a minimum corporate income tax (MCIT) of P7,410,642.00. The MCIT due was offset against the P38,301,198.00 existing tax credits and creditable taxes withheld of the ATC, thereby leaving an excess tax credit or overpayment of P30,890,556.00, as shown below:

    MCIT
     
    P 7,410,642.00
    Less: Tax Credits/Payments
     
     
    a. Prior Year's Excess Credits
    P23,250,734.00
     
    b. Creditable Tax Withheld for First Three Quarters
    11,868,132.00
     
    c. Creditable Tax Withheld for the Fourth Quarter
    3,121,256.00
     
    d. Foreign Tax Credits
            61,076.00
      38,301,198.00
    Total Overpayment
     
    P30,890,556.00


    For the P30,890,556.00 overpayment, ATC opted "To be issued a Tax Credit Certificate."chanroblesvirtuallawlibrary

    In its ITR for the year 2001, [6] ATC declared a gross income of P322,839,802.00, a net loss of P37,869,455.00, and MCIT of P6,456,796.00. After deducting its MCIT due against its existing tax credits and creditable taxes, ATC was left with a total tax credit of P51,760,312.00 detailed as follows:

    MCIT
     
    P 6,456,796.00
    Less: Tax Credits/Payments
     
     
    a. Prior Year's Excess Credits
    P30,890,556.00
     
    b. Creditable Tax Withheld for First Three Quarters
    12,405,573.00
     
    c. Creditable Tax Withheld for the Fourth Quarter
      14,920,979.00
      58,217,108.00
    Total Overpayment
     
    P51,760,312.00


    ATC, however, applied part of its unutilized creditable taxes for the year 2000 amounting to P7,639,822.00 to its MCIT due of P6,456,796.00 for the year 2001. Left unapplied of its 2000 creditable taxes, therefore, was the amount of P1,183,026.00 as shown in the following computation:

    Creditable Tax Withheld for the First
     
    Three Quarters of 2000
    P 11,868,132.00
    Creditable Tax Withheld for the Fourth
     
    Quarter of 2000
    P 3,121,256.00
    Foreign Tax Credits for 2000
               61,076.00
    Total
    P 15,050,464.00
    Less: 2000 MCIT
        7,410,642.00
    Unutilized 2000 Creditable Taxes Withheld
    P   7,639,822.00
    Less: 2001 MCIT
    P   6,456,796.00
    Remaining Unutilized 2000 Creditable
     
    Taxes Withheld
    P   1,183,026.00

    Again, ATC opted "To be issued a Tax Credit Certificate" for the excess income tax payment.chanroblesvirtuallawlibrary

    On April 9, 2003, ATC filed with CIR's Large Taxpayers Service an administrative claim [7] for the issuance of tax credit certificate or cash refund in the amount of P28,509,578.00, representing excess/unutilized creditable income taxes withheld as of December 31, 2001, to wit:

    Remaining Unutilized 2000 Creditable
     
     
    Taxes Withheld
     
    P1,183,026.00
    Unapplied 2001 Creditable Taxes
     
     
    Withheld:
     
     
    a. Creditable Tax Withheld
     
     
    for the First Three Quarters
     
     
    of 2001
    P 12,405,573.00
     
    b. Creditable Tax Withheld for
     
     
    the Fourth Quarter of 2001
       14,920,979.00
    27,326,552.00
         
    Total
     
    P28,509,578.00

    The next day, on April 10, 2003, ATC filed a petition for review [8] with the CTA without waiting for an action from the CIR to avoid the prescriptive period under Section 229 of the Tax Code.chanroblesvirtuallawlibrary

    On July 30, 2003, both parties filed a Joint Stipulation of Facts and Issues with the CTA-First Division, submitting the following issues for consideration of the tax tribunal:

    1. Whether petitioner's claim for refund was filed within the two-year prescriptive period as prescribed under Section 204 and 229 of the NIRC;chanroblesvirtuallawlibrary

    2. Whether the income upon which the creditable taxes withheld were included and reported as income in the income tax returns of petitioner for both years;chanroblesvirtuallawlibrary

    3. Whether the creditable taxes are duly substantiated by the necessary statement issued by the withholding agent to the petitioner, showing the amount paid and the amount of the tax withheld therefrom;chanroblesvirtuallawlibrary

    4. Whether petitioner incurred a net loss of P279,926,225.00 and P37,869,455.00 during the taxable years 2000 and 2001, respectively; and

    5. Whether petitioner is entitled to the refund and/or credit of the amount of 28,509,578.00 representing its excess/unutilized creditable income taxes as of December 31, 2001.

    After the CTA-First Division approved the Joint Stipulation of Facts and Issues, the case was submitted for decision. [9]

    On March 20, 2006, the CTA-First Division rendered its Decision partially granting ATC's claim for refund on its unutilized creditable withholding taxes for the taxable year 2001, viz:

    WHEREFORE, the instant petition for review is hereby PARTIALLY GRANTED. Respondent is ordered to ISSUE A TAX CREDIT CERTIFICATE in favor of petitioner in the reduced amount of P24,325,856.58 representing the unutilized creditable withholding taxes for the taxable year 2001.

    The CTA-First Division found that, contrary to the contentions of the CIR, ATC was able to establish the factual basis for its claim for refund or for the issuance of a tax credit certificate, and that the same was filed within the period prescribed under Section 229 of the Tax Code. Thus, it was written:

    In the case of Citibank N.A. vs. Court of Appeals, the Supreme Court emphasized that the burden of proving the factual basis of his claim for tax credit or refund is upon the claimant. Thus, for a claim [for] tax credit or refund be granted, the taxpayer must establish that:

    (i) The claim for refund was filed within two years as prescribed in Sec. 230 (now 229) of the Tax Code;chanroblesvirtuallawlibrary

    (ii) The income upon which the taxes were withheld were included in the return of the recipient; and

    (iii) The fact of withholding is established by a copy of statement (BIR Form 1743-A) duly issued by the payer (withholding agent) to the payee showing the amount paid and the amount of tax withheld therefrom.

    Applying the above rule, the following are evident:

    One, the petitioner complied with the first requirement. The claim for refund of petitioner for the calendar years ended December 31, 2000 and December 31, 2001 were filed within the two-year prescriptive period reckoned from the date of payment of the tax. The phrase "date of payment of tax" is construed to mean the dates of the filing of the 2000 and 2001 annual income tax returns. Petitioner filed its 2000 and 2001 original annual income tax return on April 10, 2001 and April 15, 2002, respectively. The administrative and judicial claims for refund were filed on April 9, 2003 and April 10, 2003, respectively. Both filings of claim for refund and Petition for Review were made within the tw0-year prescriptive period.chanroblesvirtuallawlibrary

    Two, petitioner was able to establish its qualified compliance with requirement numbers two and three. In the admitted 2000 and 2001 Certificates of Creditable Withholding at Source, the following amounts of income payments and withholding taxes were reflected -

    x x x   x x x

    We have traced the income payments in the 2000 and 2001 income tax returns and found out that petitioner declared the same. It should be noted though that the substantiated 2000 and 2001 creditable taxes amounted only to P14,986,640.75 (instead of P15,050,464.00) and P24,325,856.58 (instead of P27,326,552.00) respectively. Hence we recomputed the supported unapplied creditable taxes withheld as of December 31, 2001, to wit:

             Amount       
    2000 Supported Creditable Taxes Withheld
    P 14,986,640.75
    Less: 2000 MCIT
        7,410,642.00
    Unutilized 2000 Creditable Taxes Withheld
    P   7,575,998.75
    Less: 2001 MCIT
       6,456,796.00
    Remaining Unutilized 2000 Creditable
     
    Taxes Withheld
    P  1,119.202.75
    Add: 2001 Supported and Unapplied
     
    Creditable Taxes Withheld
      24,325,856.58
    Supported Unapplied Creditable Taxes Withheld
     
    as of December 31, 2001
    P25,445,059.33

    As to the losses declared by ATC for the years 2000 and 2001, the CTA-First Division opined that ATC was not required to prove them. It explained:

    Lastly, we do not agree with the respondent that petitioner is required to prove that it incurred a net loss for the years 2000 and 2001. The implied allegation of irregularity in the declared operational losses is a matter which must be proven by competent evidence. And the burden of proof as to whether petitioner incurred net losses from its operations rests on the respondent. This is the reason why respondent is authorized by law to examine the books and accounting records to ascertain the truthfulness of petitioner's declaration in its income tax return. In the absence of any showing that there is irregularity in claimed losses for 2000 and 2001 business operations and taking into account that income tax returns are prepared under penalty of perjury, We consider the returns of petitioner to be accurate and regular.  [10]

    The CTA-First Division, however, noted that ATC could not be issued a tax credit certificate for the remaining 2000 unutilized creditable taxes pursuant to Section 78 of the Tax Code, considering that ATC initially declared that it would opt "To be Issued a Tax Credit Certificate" for its 2000 creditable taxes, but never really exercised this option. Instead, it made use of the option to carry-over its excess income tax payments, when it applied the same in reducing its 2001 MCIT.chanroblesvirtuallawlibrary

    Thus, the CTA-First Division ordered the CIR to issue a tax credit certificate in favor of ATC in the reduced amount of P24,325,856.58 representing the unutilized creditable withholding taxes for the taxable year 2001 based on its own computation, to wit:

    Income
     
     
     
     
    Payment
    Tax Withheld
     
    Withholding Agent
    Exh.
    P 300,603,978.00
    P 3,006,039.78
     
    Mitsubishi Motors Phils. Corp.
    S
    195,263.12
    1,952.63
     
    Nidec-Shimpo Philippines Corp.
    T
    363,266,839.00
    3,632,668.39
     
    Mitsubishi Motors Phils. Corp.
    U
    137,659.10
    1,376.59
     
    Nidec-Shimpo Philippines Corp.
    V
    576,146,311.00
    5,761,463.11
     
    Mitsubishi Motors Phils. Corp.
    W
    137,659.10
    1,376.59
     
    Nidec-Shimpo Philippines Corp.
    X
    488,449,635.00
    4,884,496.35
     
    Mitsubishi Motors Phils. Corp.
    Y
    103,611.44
    2,072.23
     
    Nidec-Shimpo Philippines Corp.
    Z
    44,663,912.73
    6,702,586.91
     
    MMC Sittipol Co. Ltd.
    AA
    22,212,158.06
    331,824.00
     
    MMC Sittipol Co. Ltd.
    BB
    P1,795,937,026.55
    P24,325,856.58
     
     
     

    Both parties sought reconsideration. On one hand, CIR insisted that ATC failed to establish the net loss it incurred and the tax credits due it. [11] On the other hand, ATC averred that the CTA-First Division erred in: a) crediting only the amount of P331,824.00 as the amount withheld by MMC Sittipol Co. Ltd. instead of the P3,831,824.00 it actually withheld from ATC; and b) in ordering the issuance of a Tax Credit Certificate in the amount of P24,325,856.58. [12]

    Finding merit only in the motion for reconsideration of ATC, the CTA-First Division issued the Amended Decision [13] on August 4, 2006, disposing the case in the following manner:

    WHEREFORE, petitioner's Motion is hereby GRANTED while respondent's Motion is hereby DENIED for lack of merit. Accordingly, respondent is ORDERED TO REFUND or in the alternative, ISSUE A TAX CREDIT CERTIFICATE in favor of the petitioner the amount of TWENTY SEVEN MILLION THREE HUNDRED TWENTY FIVE THOUSAND EIGHT HUNDRED FIFTY SIX & 58/100 PESOS (P27,325,856.58) representing unutilized creditable withholding taxes for taxable year 2001.

    On appeal, the CTA-En Banc was convinced that ATC was able to provide sufficient evidence to establish its claim for refund or issuance of a tax credit certificate. [14] Thus, it rendered its July 16, 2007 Decision, the decretal portion of which states:

    WHEREFORE, premises considered, the instant petition is hereby DENIED DUE COURSE, and, accordingly, DISMISSED for lack of merit.

    Hence this petition        .chanroblesvirtuallawlibrary

    The CIR raises the sole issue of:

    WHETHER OR NOT RESPONDENT IS ENTITLED TO REFUND IN THE AMOUNT OF P27,325,856.58 REPRESENTING THE ALLEGED UNUTILIZED CREDITABLE WITHHOLDING TAXES FOR THE TAXABLE YEAR 2001. [15]

    The petition has no merit.chanroblesvirtuallawlibrary

    The CIR argues that while the certificates of withholding taxes and the annual income tax returns for the years 2000 and 2001 submitted by ATC may prove the inclusion of income payments which were the bases of the withholding taxes and the fact of withholding, they are not sufficient to prove entitlement to the tax refund requested. According to the CIR, since Section 2.58.3 (B) of Revenue Regulation provides that "claims for refund or tax credit shall be given due course upon showing that income payment has been declared as part of gross income and the fact of withholding is established," the mere submission of the withholding tax statements shall only mean that ATC's claim shall be given due course, i.e., heard or considered.  Accordingly, the CIR posits that ATC still has to show that it is entitled to the refund requested by proving not only the income payments made but also the reported losses.chanroblesvirtuallawlibrary

    It should be pointed out that the arguments raised by the CIR in support of its position have already been thoroughly discussed both by the CTA-First Division and the CTA-En Banc.  Notwithstanding, the CIR comes to this Court insisting that the same be once again reviewed.  Oft-repeated is the rule that the Court will not lightly set aside the conclusions reached by the CTA which, by the very nature of its function of being dedicated exclusively to the resolution of tax problems, has accordingly developed an expertise on the subject, unless there has been an abuse or improvident exercise of authority.[16]  In Barcelon, Roxas Securities, Inc. (now known as UBP Securities, Inc.) v. Commissioner of Internal Revenue,[17] this Court more explicitly pronounced:
    Jurisprudence has consistently shown that this Court accords the findings of fact by the CTA with the highest respect. In Sea-Land Service Inc. v. Court of Appeals [G.R. No. 122605, 30 April 2001, 357 SCRA 441, 445-446], this Court recognizes that the Court of Tax Appeals, which by the very nature of its function is dedicated exclusively to the consideration of tax problems, has necessarily developed an expertise on the subject, and its conclusions will not be overturned unless there has been an abuse or improvident exercise of authority. Such findings can only be disturbed on appeal if they are not supported by substantial evidence or there is a showing of gross error or abuse on the part of the Tax Court. In the absence of any clear and convincing proof to the contrary, this Court must presume that the CTA rendered a decision which is valid in every respect.
    At any rate, the CIR is correct in stating that the taxpayer bears the burden of proof to establish not only that a refund is justified under the law but also that the amount that should be refunded is correct. In this case, however, the CTA-First Division and the CTA-En Banc uniformly found that from the evidence submitted, ATC has established its claim for refund or issuance of a tax credit certificate for unutilized creditable withholding taxes for the taxable year 2001 in the amount of P27,325,856.58.  The Court finds no cogent reason to rule differently.  As correctly noted by the CTA-En Banc:
    x x x proof of actual remittance by the respondent is not needed in order to prove withholding and remittance of taxes to petitioner. Section 2.58.3 (B) of Revenue Regulation No. 2-98 clearly provides that proof of remittance is the responsibility of the withholding agent and not of the taxpayer-refund claimant. It should be borne in mind by the petitioner that payors of withholding taxes are by themselves constituted as withholding agents of the BIR. The taxes they withhold are held in trust for the government. In the event that the withholding agents commit fraud against the government by not remitting the taxes so withheld, such act should not prejudice herein respondent who has been duly withheld taxes by the withholding agents acting under government authority. Moreover, pursuant to Section 57 and 58 of the NIRC of 1997, as amended, the withholding of income tax and the remittance thereof to the BIR is the responsibility of the payor and not the payee. Therefore, respondent, x x x has no control over the remittance of the taxes withheld from its income by the withholding agent or payor who is the agent of the petitioner. The Certificates of Creditable Tax Withheld at Source issued by the withholding agents of the government are prima facie proof of actual payment by herein respondent-payee to the government itself through said agents. We stress that the pertinent provisions of law and the established jurisprudence evidently demonstrate that there is no need for the claimant, respondent in this case, to prove actual remittance by the withholding agent (payor) to the BIR.In this regard, We do not agree with petitioner's allegation that respondent failed to prove that creditable withholding taxes were duly supported by valid Certificates of Creditable Tax Withheld at Source. As aptly ruled by the Court in Division, and We reiterate, the evidence on record in which petitioner interposed no objection to its admission and was subsequently admitted by the Court in Division, show that respondent was able to substantiate its claim through the presentation of Exhibits "J" to "P" and "R" to "Z", the Certificates of Creditable Tax Withheld At Source. The documentary evidence presented were sufficient to establish that respondent was withheld taxes and that there was an excess which remain unutilized and now subject of refund.
    With respect to the losses incurred by the ATC, it is true that the taxpayer bears the burden to establish the losses, but it is quite clear from the evidence presented that ATC has fulfilled its duty. Moreover, other than the bare assertion that ATC must establish its losses, the CIR fails to point to any circumstance or evidence that would cast doubt on ATC's sworn declaration that it incurred losses in 2000 and 2001.Curiously, in its petition, the CIR further adds that ATC cannot claim a cash refund or tax credit for the unutilized withholding tax for the year 2000 as this would be violative of Section 76 of the Tax Code.  This matter, however, was already acted upon in favor of the CIR, when the CTA-First Division only partially granted ATC's petition by disallowing its claim for cash refund or tax credit for the unutilized withholding tax for the year 2000. This reiteration by the CIR of this argument despite the fact that it has already been acted favorably by the tax court below, only shows that the appeal has not been thoroughly studied.

    WHEREFORE
    , the petition is DENIED.

    SO ORDERED
    .

    Carpio, (Chairperson), Carpio Morales,* Peralta, and Abad, JJ., concur.



    Endnotes:


    *Designated as an additional member in lieu of Associate Justice Antonio Eduardo B. Nachura per Raffle dated July 29, 2009.chanroblesvirtuallawlibrary

    [1] Rollo, pp. 42-53. Penned by Associate Justice Erlinda P. Uy, with Associate Justices Ernesto D. Acosta, Juanito C. Castañeda, Jr., Lovell R. Bautista, Caesar A. Casanova and Olga Palanca-Enriquez, concurring.chanroblesvirtuallawlibrary

    [2] Id. at 70-73.chanroblesvirtuallawlibrary

    [3] Id. at 54-64.chanroblesvirtuallawlibrary

    [4] Id. at 65-69.

    [5]
    Id. at 89-91.chanroblesvirtuallawlibrary

    [6] Id. at 92-94.chanroblesvirtuallawlibrary

    [7] Id. at 78-80.

    [8]
    Id. at 81-88.

    [9]
    Id. at 101-102.

    [10]
    Decision, CTA-First Division, p. 10, rollo, p. 63.

    [11]
    Id. at 105.chanroblesvirtuallawlibrary

    [12] Amended Decision, p. 2, id. at  66.chanroblesvirtuallawlibrary

    [13] Id. at 65-68.chanroblesvirtuallawlibrary

    [14] Rollo, p.51.

    [15]
    Id. at 170.chanroblesvirtuallawlibrary

    [16] Toshiba Information Equipment (Phils), Inc. v. Commissioner of Internal Revenue, G.R. No. 157594 March 9, 2010.

    [17]
    G.R. No. 150764, August 7, 2006, 498 SCRA 126, 135-136.

    [G.R. No. 179617 : January 19, 2011]   COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ASIAN TRANSMISSION CORPORATION, Respondent.


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