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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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July-2011 Jurisprudence                 

  • [G.R. No. 181035 : July 04, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. NOEL DION, ACCUSED-APPELLANT.

  • [G.R. No. 176061 : July 04, 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. BINGKY CAMPOS AND DANNY "BOY" ACABO, APPELLANTS.

  • [A.M. No. 2011-04-SC : July 05, 2011] RE: GROSS VIOLATION OF CIVIL SERVICE LAW ON THE PROHIBITION AGAINST DUAL EMPLOYMENT AND DOUBLE COMPENSATION IN THE GOVERNMENT SERVICE COMMITTED BY MR. EDUARDO V. ESCALA, SC CHIEF JUDICIAL STAFF OFFICER, SECURITY DIVISION, OFFICE OF ADMINISTRATIVE SERVICES.

  • [G.R. No. 183711 : July 05, 2011] EDITA T. BURGOS, PETITIONER, VS. PRESIDENT GLORIA MACAPAGAL-ARROYO, GEN. HERMOGENES ESPERON, JR., LT. GEN. ROMEO P. TOLENTINO, MAJ. GEN. JUANITO GOMEZ, MAJ. GEN. DELFIN BANGIT, LT. COL. NOEL CLEMENT, LT. COL. MELQUIADES FELICIANO, DIRECTOR GENERAL OSCAR CALDERON, RESPONDENTS. [G.R. No. 183712] EDITA T. BURGOS, PETITIONER, VS. PRESIDENT GLORIA MACAPAGAL ARROYO, GEN. HERMOGENES ESPERON, JR., LT. GEN. ROMEO P. TOLENTINO, MAJ. GEN. JUANITO GOMEZ, LT. COL. MELQUIADES FELICIANO, LT. COL. NOEL CLEMENT, RESPONDENTS. [G.R. No. 183713] EDITA T. BURGOS, PETITIONER, VS. CHIEF OF STAFF OF THE ARMED FORCES OF THE PHILIPPINES, GEN. HERMOGENES ESPERON, JR., COMMANDING GENERAL OF THE PHILIPPINE ARMY, LT. GEN. ALEXANDER YANO; CHIEF OF THE PHILIPPINE NATIONAL POLICE, DIRECTOR GENERAL AVELINO RAZON, JR., RESPONDENTS.

  • [A.M. No. 09-5-2-SC : July 05, 2011] RE: BREWING CONTROVERSIES IN THE ELECTIONS IN THE INTEGRATED BAR OF THE PHILIPPINES [A.C. NO. 8292] ATTYS. MARCIAL M. MAGSINO, MANUEL M. MARAMBA AND NASSER MAROHOMSALIC, COMPLAINANTS, VS. ATTYS. ROGELIO A. VINLUAN, ABELARDO C. ESTRADA, BONIFACIO T. BARANDON, JR., EVERGISTO S. ESCALON AND RAYMUND JORGE A. MERCADO, RESPONDENTS.

  • [G.R. No. 171101 : July 05, 2011] HACIENDA LUISITA, INCORPORATED, PETITIONER, LUISITA INDUSTRIAL PARK CORPORATION AND RIZAL COMMERCIAL BANKING CORPORATION, PETITIONERS-IN-INTERVENTION, VS. PRESIDENTIAL AGRARIAN REFORM COUNCIL; SECRETARY NASSER PANGANDAMAN OF THE DEPARTMENT OF AGRARIAN REFORM; ALYANSA NG MGA MANGGAGAWANG BUKID NG HACIENDA LUISITA, RENE GALANG, NOEL MALLARI, AND JULIO SUNIGA [1] AND HIS SUPERVISORY GROUP OF THE HACIENDA LUISITA, INC. AND WINDSOR ANDAYA, RESPONDENTS.

  • [G. R. No. 190795 : July 06, 2011] NATIONAL ASSOCIATION OF ELECTRICIY CONSUMERS FOR REFORMS, INC. (NASECORE), REPRESENTED BY PETRONILO ILAGAN; FEDERATION OF VILLAGE ASSOCIATIONS (FOVA), REPRESENTED BY SIEFRIEDO VELOSO; AND FEDERATION OF LAS PIÑAS VILLAGE (FOLVA), REPRESENTED BY BONIFACIO DAZO, PETITIONERS, VS. ENERGY REGULATORY COMMISSION (ERC) AND MANILA ELECTRIC COMPANY, INC. (MERALCO), RESPONDENTS.

  • [G.R. No. 192235 : July 06, 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ROLANDO LAYLO Y CEPRES, APPELLANT.

  • [G.R. No. 169196 : July 06, 2011] PETRA C. MARTINEZ, IN HER CAPACITY AS GENERAL MANAGER, CLAVERIA AGRI-BASED MULTI-PURPOSE COOPERATIVE, INC., PETITIONER, VS. FILOMENA L. VILLANUEVA, RESPONDENT. [G.R. NO. 169198] OFFICE OF THE OMBUDSMAN, PETITIONER, VS. FILOMENA L. VILLANUEVA, RESPONDENT.

  • [G.R. No. 184253 : July 06, 2011] REPUBLIC OF THE PHILIPPINES, THROUGH THE PHILIPPINE NAVY, REPRESENTED BY CAPT. RUFO R. VILLANUEVA, SUBSTITUTED BY CAPT. PANCRACIO O. ALFONSO, AND NOW BY CAPT. BENEDICTO G. SANCEDA PN, PETITIONER, VS. CPO MAGDALENO PERALTA PN (RET.), CPO ROMEO ESTALLO PN (RET.), CPO ERNESTO RAQUION PN (RET.), MSGT SALVADOR RAGAS PM (RET.), MSGT DOMINGO MALACAT PM (RET.), MSGT CONSTANTINO CANONIGO PM (RET.), AND AMELIA MANGUBAT, RESPONDENTS. MSGT ALFREDO BANTOG PM (RET.), MSGT RODOLFO VELASCO PM (RET.), AND NAVY ENLISTEDMEN HOMEOWNERS ASSOCIATION, INC., RESPONDENT-INTERVENORS.

  • [G.R. No. 175926 : July 06, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. RESTITUTO CARANDANG, HENRY MILAN AND JACKMAN CHUA, ACCUSED-APPELLANTS.

  • [G.R. No. 192816 : July 06, 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. JOEL GASPAR Y WILSON, APPELLANT.

  • [G.R. No. 175457 : July 06, 2011] RUPERTO A. AMBIL, JR., PETITIONER, VS. SANDIGANBAYAN AND PEOPLE OF THE PHILIPPINES, RESPONDENT. [G.R. NO. 175482] VS. ALEXANDRINO R. APELADO, SR., PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 167284 : July 06, 2011] THE ESTATE OF SOLEDAD MANINANG AND THE LAW FIRM OF QUISUMBING TORRES, PETITIONERS, VS. THE HONORABLE COURT OF APPEALS, SPOUSES SALVACION SERRANO LADANGA* AND AGUSTIN LADANGA,** AND BERNARDO ASENETA, RESPONDENTS.

  • [G.R. No. 160138 : July 13, 2011] AUTOMOTIVE ENGINE REBUILDERS, INC. (AER), ANTONIO T. INDUCIL, LOURDES T. INDUCIL, JOCELYN T. INDUCIL AND MA. CONCEPCION I. DONATO, PETITIONERS, VS. PROGRESIBONG UNYON NG MGA MANGGAGAWA SA AER, ARNOLD VILLOTA, FELINO E. AGUSTIN, RUPERTO M. MARIANO II, EDUARDO S. BRIZUELA, ARNOLD S. RODRIGUEZ, RODOLFO MAINIT, JR., FROILAN B. MADAMBA, DANILO D. QUIBOY, CHRISTOPHER R. NOLASCO, ROGER V. BELATCHA, CLEOFAS B. DELA BUENA, JR., HERMINIO P. PAPA, WILLIAM A. RITUAL, ROBERTO CALDEO, RAFAEL GACAD, JAMES C. CAAMPUED, ESPERIDION V. LOPEZ, JR., FRISCO M. LORENZO, JR., CRISANTO LUMBAO, JR., AND RENATO SARABUNO, RESPONDENTS. [G.R. NO. 160192] PROGRESIBONG UNYON NG MGA MANGGAGAWA SA AER, ARNOLD VILLOTA, FELINO E. AGUSTIN, RUPERTO M. MARIANO II, EDUARDO S. BRIZUELA, ARNOLD S. RODRIGUEZ, RODOLFO MAINIT, JR., FROILAN B. MADAMBA, DANILO D. QUIBOY, CHRISTOPHER R. NOLASCO, ROGER V. BELATCHA, CLEOFAS B. DELA BUENA, JR., HERMINIO P. PAPA, WILLIAM A. RITUAL, ROBERTO CALDEO, RAFAEL GACAD, JAMES C. CAAMPUED, ESPERIDION V. LOPEZ, JR., FRISCO M. LORENZO, JR., CRISANTO LUMBAO, JR., AND RENATO SARABUNO, PETITIONERS, VS. AUTOMOTIVE ENGINE REBUILDERS, INC., AND ANTONIO T. INDUCIL, RESPONDENTS.

  • [G.R. No. 160088 : July 13, 2011] AGUSTIN P. DELA TORRE, PETITIONER, VS. THE HONORABLE COURT OF APPEALS, CRISOSTOMO G. CONCEPCION, RAMON "BOY" LARRAZABAL, PHILIPPINE TRIGON SHIPYARD CORPORATION, AND ROLAND G. DELA TORRE, RESPONDENTS. [G.R. No. 160565] PHILIPPINE TRIGON SHIPYARD CORPORATION AND ROLAND G. DELA TORRE, PETITIONERS, VS. CRISOSTOMO G. CONCEPCION, AGUSTIN DELA TORRE AND RAMON "BOY" LARRAZABAL, RESPONDENTS.

  • [G.R. No. 193003 : July 13, 2011] FRANCISCO IMSON Y ADRIANO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 185440 : July 13, 2011] VICELET LALICON AND VICELEN LALICON, PETITIONERS, VS. NATIONAL HOUSING AUTHORITY, RESPONDENT.

  • [G.R. No. 186467 : July 13, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. JAIME GATLABAYAN Y BATARA, ACCUSED-APPELLANT.

  • [A.M. No. RTJ-11-2284 [Formerly A.M. OCA IPI No. 09-3304-RTJ] : July 13, 2011] SPOUSES SUR AND RITA VILLA AND LETICIA GOREMBALEM VALENZUELA, COMPLAINANTS, VS. PRESIDING JUDGE ROBERTO L. AYCO, OFFICER-IN-CHARGE/ LEGAL RESEARCHER VIRGINIA M. BARTOLOME AND SHERIFF IV CRISPIN S. CALSENIA, JR., ALL OF THE REGIONAL TRIAL COURT, BRANCH 26, SURALLAH, SOUTH COTABATO, RESPONDENTS.

  • [A.M. No. P-11-2945 [Formerly OCA-I.P.I. No. 11-3590-P] : July 13, 2011] RE: LEAVE DIVISION, OFFICE OF ADMINISTRATIVE SERVICES, OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, VS. FRANCISCO A. PUA, JR., CLERK OF COURT V, REGIONAL TRIAL COURT, BRANCH 55, LUCENA CITY, RESPONDENT.

  • [G.R. No. 175091 : July 13, 2011] P/CHIEF INSPECTOR FERNANDO BILLEDO, SPO3 RODRIGO DOMINGO, PO3 JORGE LOPEZ, FERDINAND CRUZ, AND MARIANO CRUZ, PETITIONERS, VS. WILHELMINA WAGAN, PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF BRANCH III, PASAY CITY, PUBLIC RESPONDENT. ALBERTO MINA, NILO JAY MINA AND FERDINAND CAASI, PRIVATE RESPONDENTS.

  • [A.M. No. P-11-2946 [Formerly A.M. No. 11-5-52-MTCC] : July 13, 2011] RE: DROPPING FROM THE ROLLS OF CORNELIO RENIETTE CABRERA, UTILITY WORKER I, MUNICIPAL TRIAL COURT IN CITIES, BRANCH 1, LIPA CITY.

  • [G.R. No. 165487 : July 13, 2011] COUNTRY BANKERS INSURANCE CORPORATION, PETITIONER, VS. ANTONIO LAGMAN, RESPONDENT.

  • [G.R. No. 153982 : July 18, 2011] SAN MIGUEL PROPERTIES PHILIPPINES, INC., PETITIONER, VS. GWENDELLYN ROSE S. GUCABAN, RESPONDENT.

  • [G.R. No. 116121 : July 18, 2011] THE HEIRS OF THE LATE RUBEN REINOSO, SR., REPRESENTED BY RUBEN REINOSO JR., PETITIONERS, VS. COURT OF APPEALS, PONCIANO TAPALES, JOSE GUBALLA, AND FILWRITERS GUARANTY ASSURANCE CORPORATION,** RESPONDENT.

  • [G.R. No. 163551 : July 18, 2011] DATU KIRAM SAMPACO, SUBSTITUTED BY HADJI SORAYA S. MACABANDO, PETITIONER, VS. HADJI SERAD MINGCA LANTUD, RESPONDENT.

  • [G.R. No. 163653 : July 19, 2011] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. FILINVEST DEVELOPMENT CORPORATION, RESPONDENT. [G.R. NO. 167689] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. FILINVEST DEVELOPMENT CORPORATION, RESPONDENT.

  • [G.R. No. 193007 : July 19, 2011] RENATO V. DIAZ AND AURORA MA. F. TIMBOL, PETITIONERS, VS. THE SECRETARY OF FINANCE AND THE COMMISSIONER OF INTERNAL REVENUE, RESPONDENTS.

  • [G.R. No. 187246 : July 20, 2011] EDWIN TABAO Y PEREZ, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 169594 : July 20, 2011] BIENVENIDO BARRIENTOS, PETITIONER, VS. MARIO RAPAL, RESPONDENT.

  • [G.R. No. 193723 : July 20, 2011] GENERAL MILLING CORPORATION, PETITIONER, VS. SPS. LIBRADO RAMOS AND REMEDIOS RAMOS, RESPONDENTS.

  • G.R. No. 181919 : July 20, 2011] JONES INTERNATIONAL MANPOWER SERVICES, INC., REPRESENTED BY ITS PRESIDENT, EDWARD G. CUE, PETITIONER, VS. BELLA AGCAOILI-BARIT, RESPONDENT.

  • [G.R. No. 166863 : July 20, 2011] GOVERNMENT SERVICE INSURANCE SYSTEM, PETITIONER, VS. JUM ANGEL, RESPONDENT.

  • [G.R. No. 192760 : July 20, 2011] JOJIT GARINGARAO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 167246 : July 20, 2011] GEORGE LEONARD S. UMALE, PETITIONER, VS. CANOGA PARK DEVELOPMENT CORPORATION, RESPONDENT.

  • [G.R. No. 164050 : July 20, 2011] MERCURY DRUG CORPORATION, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 186227 : July 20, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ALLEN UDTOJAN MANTALABA, ACCUSED-APPELLANT.

  • [A.M. No. MTJ-09-1736 [FORMERLY OCA I.P.I. NO. 08-2034-MTJ] : July 25, 2011] ATTY. CONRADO B. GANDEZA, JR., COMPLAINANT, VS. JUDGE MARIA CLARITA C. TABIN, PRESIDING JUDGE, MUNICIPAL TRIAL COURT IN CITIES, BRANCH 4, BAGUIO CITY. RESPONDENT.

  • [G.R. No. 173259 : July 25, 2011] PHILIPPINE NATIONAL BANK, PETITIONER, VS. F.F. CRUZ AND CO., INC. RESPONDENT.

  • [G.R. No. 165777 : July 25, 2011] CEFERINA DE UNGRIA [DECEASED], SUBSTITUTED BY HER HEIRS, REPRESENTED BY LOLITA UNGRIA SAN JUAN-JAVIER, AND RHODORA R. PELOMIDA AS THEIR ATTORNEY-IN-FACT, PETITIONER, VS. THE HONORABLE COURT OF APPEALS, THE HONORABLE REGIONAL TRIAL COURT OF GENERAL SANTOS CITY, BRANCH 35, ROSARIO DIDELES VDA. DE CASTOR, NEPTHALIE CASTOR ITUCAS, FEROLYN CASTOR FACURIB, RACHEL DE CASTOR, LEA CASTOR DOLLOLOSA, AND ROSALIE CASTOR BENEDICTO, RESPONDENTS.

  • [G.R. No. 152695 : July 25, 2011] VICTORIA CLARAVALL, ASSISTED BY HER HUSBAND, LORETO CLARAVALL, PETITIONER, VS. RICARDO LIM, ROBERTO LIM, AND ROGELIO LIM, RESPONDENTS.

  • [G.R. No. 151911 : July 25, 2011] EDGAR PAYUMO, REYNALDO RUANTO, CRISANTO RUANTO, APOLINARIO RUANTO, AND EXEQUIEL BONDE, PETITIONERS, VS. HONORABLE SANDIGANBAYAN, PEOPLE OF THE PHILIPPINES, OFFICE OF THE OMBUDSMAN, AND OFFICE OF THE SPECIAL PROSECUTOR, DOMICIANO CABIGAO, NESTOR DOMACENA, ROLANDO DOBLADO, ERNESTO PAMPUAN, EDGARDO PRADO, ROMEO DOMINICO, RAMON GARCIA, AND CARLOS PACHECO, RESPONDENTS. [G.R. NO. 154535] NESTOR DOMACENA, PETITIONER, VS. HONORABLE SANDIGANBAYAN, PEOPLE OF THE PHILIPPINES, AND EDGAR PAYUMO, REYNALDO RUANTO, CRISANTO RUANTO, APOLINARIO RUANTO, AND EXEQUIEL BONDE, RESPONDENTS.

  • [A.M. No. 07-9-214-MTCC : July 26, 2011] RE: APPLICATION FOR INDEFINITE LEAVE AND TRAVEL ABROAD OF PRESIDING JUDGE FRANCISCO P. RABANG III, MUNICIPAL TRIAL COURT IN CITIES, COTABATO CITY

  • [A.M. No. RTJ-11-2261 (Formerly oca ipi No. 10-3386- RTJ) : July 26, 2011] ATTY. JOSE VICENTE D. FERNANDEZ, COMPLAINANT, VS. JUDGE ANGELES S. VASQUEZ, RESPONDENT.

  • [G.R. No. 161787 : July 27, 2011] MASING AND SONS DEVELOPMENT CORPORATION AND CRISPIN CHAN, PETITIONERS, VS. GREGORIO P. ROGELIO, RESPONDENT.

  • [G.R. No. 175485 : July 27, 2011] CASIMIRO DEVELOPMENT CORPORATION, PETITIONER, VS. RENATO L. MATEO, RESPONDENT.

  • [G.R. No. 175343 : July 27, 2011] LORETO LUGA (DECEASED), SUBSTITUTED BY CELERINA LUGA - DECEASED (WIFE) AND CHILDREN NAMELY: PURIFICACION LUGA-BIONG, ELIZABETH LUGA-CABAÑA, ROSALIE LUGA-TANUTAN, LEDIA LUGA-GUY AB, MARITESS LUGA-GRAVINO, NESTOR LUGA AND DAVID LUGA. PETITIONERS, VS. SPS. ELENA AND ROGELIO ARCIAGA, RESPONDENTS.

  • [G.R. No. 186417 : July 27, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. FELIPE MIRANDILLA, JR., DEFENDANT AND APPELLANT.

  • [G. R. No. 172699 : July 27, 2011] ELECTROMAT MANUFACTURING AND RECORDING CORPORATION, PETITIONER, VS. HON. CIRIACO LAGUNZAD, IN HIS CAPACITY AS REGIONAL DIRECTOR, NATIONAL CAPITAL REGION, DEPARTMENT OF LABOR AND EMPLOYMENT; AND HON. HANS LEO J. CACDAC, IN HIS CAPACITY AS DIRECTOR OF BUREAU OF LABOR RELATIONS, DEPARTMENT OF LABOR AND EMPLOYMENT, PUBLIC RESPONDENTS. D E C I S I O N NAGKAKAISANG SAMAHAN NG MANGGAGAWA NG ELECTROMAT-WASTO, PRIVATE RESPONDENT.

  • [G.R. No. 164679 : July 27, 2011] OFFICE OF THE OMBUDSMAN, PETITIONER, VS. ULDARICO P. ANDUTAN, JR., RESPONDENT.

  • [A.M. NO. P-11-2944 (FORMERLY OCA IPI NO. 10-3342-P) : July 27, 2011] CAROL A. ABADIANO, CLEOFE ABADIANO-BONACHITA, RYAN M. ABADIANO AND CHERRY MAE M. ABADIANO, COMPLAINANTS, VS. GENEROSO B. REGALADO, SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 16, CEBU CITY, RESPONDENT.

  • [G.R. No. 163252 : July 27, 2011] ABOSTA SHIPMANAGEMENT CORPORATION, PETITIONER, VS. NATIONAL LABOR RELATIONS COMMISSION (FIRST DIVISION) AND ARNULFO R. FLORES, RESPONDENTS.

  • [G.R. No. 159101 : July 27, 2011] SPS. GONZALO T. DELA ROSA & CRISTETA DELA ROSA, PETITIONERS, VS. HEIRS OF JUAN VALDEZ AND SPOUSES POTENCIANO MALVAR AND LOURDES MALVAR, RESPONDENTS.

  • [G.R. No. 175291 : July 27, 2011] THE HEIRS OF NICOLAS S. CABIGAS, NAMELY: LOLITA ZABATE CABIGAS, ANECITA C. CANQUE, DIOSCORO CABIGAS, FIDEL CABIGAS, AND RUFINO CABIGAS, PETITIONERS, VS. MELBA L. LIMBACO, LINDA L. LOGARTA, RAMON C. LOGARTA, HENRY D. SEE, FREDDIE S. GO, BENEDICT Y. QUE, AWG DEVELOPMENT CORPORATION, PETROSA DEVELOPMENT CORPORATION, AND UNIVERSITY OF CEBU BANILAD, INC., RESPONDENTS.

  • [A.M. No. P-11-2888 (formerly A.M. OCA I.P.I. No. 09-3252-P) : July 27, 2011] GOLDEN SUN FINANCE CORPORATION, REPRESENTED BY RACHELLE L. MARMITO, COMPLAINANT, VS. RICARDO R. ALBANO, SHERIFF III, METROPOLITAN TRIAL COURT (METC), BRANCH 62, MAKATI CITY, RESPONDENT.

  • [A.M. No. P-10-2852 (Formerly A.M. OCA IPI No. 09-3270-P) : July 27, 2011] OFFICE OF ADMINISTRATIVE SERVICES, OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, VS. LEDA O. URI, COURT STENOGRAPHER I, MUNICIPAL TRIAL COURT, ALAMINOS, LAGUNA, RESPONDENT.

  • [G.R. No. 178941 : July 27, 2011] JOSE ANSELMO I. CADIZ, LEONARD S. DE VERA, ROMULO A. RIVERA, DANTE G. ILAYA, PURA ANGELICA Y. SANTIAGO, ROSARIO T. SETIAS-REYES, JOSE VICENTE B. SALAZAR, MANUEL M. MONZON, IMMANUEL L. SODUSTA, CARLOS L. VALDEZ, JR., AND LYDIA A. NAVARRO, PETITIONERS, VS. THE HONORABLE PRESIDING JUDGE, BR. 48, RTC-PUERTO PRINCESA AND GLENN C. GACOTT, RESPONDENTS.

  • [G.R. No. 164356 : July 27, 2011] HEIRS OF MARGARITO PABAUS, NAMELY, FELICIANA P. MASACOTE, MERLINDA P. CAILING, MAGUINDA P. ARCLETA, ADELAIDA PABAUS, RAUL MORGADO AND LEOPOLDO MORGADO, PETITIONERS, VS. HEIRS OF AMANDA YUTIAMCO, NAMELY, JOSEFINA TAN, AND MOISES, VIRGINIA, ROGELIO, ERLINDA, ANA AND ERNESTO, ALL SURNAMED YUTIAMCO, RESPONDENTS.

  • [G.R. No. 168251 : July 27, 2011] JESUS M. MONTEMAYOR, PETITIONER, VS. VICENTE D. MILLORA, RESPONDENT.

  • [G.R. No. 171868 : July 27, 2011] SPOUSES FRANCISCO D. YAP AND WHELMA S. YAP, PETITIONERS, VS. SPOUSES ZOSIMO DY, SR. AND NATIVIDAD CHIU DY, SPOUSES MARCELINO MAXINO AND REMEDIOS L. MAXINO, PROVINCIAL SHERIFF OF NEGROS ORIENTAL AND DUMAGUETE RURAL BANK, INC., RESPONDENTS. [G.R. NO. 171991] DUMAGUETE RURAL BANK, INC. (DRBI) HEREIN REPRESENTED BY MR. WILLIAM D.S. DICHOSO, PETITIONERS, VS. SPOUSES ZOSIMO DY, SR. AND NATIVIDAD CHIU DY, SPOUSES MARCELINO MAXINO AND REMEDIOS MAXINO, AND SPOUSES FRANCISCO D. YAP AND WHELMA S. YAP, RESPONDENTS.

  • [G.R. No. 172506 : July 27, 2011] JERRY MAPILI, PETITIONER, VS. PHILIPPINE RABBIT BUS LINES, INC./NATIVIDAD NISCE, RESPONDENTS.

  • [G.R. No. 182042 : July 27, 2011] THUNDER SECURITY AND INVESTIGATION AGENCY/ LOURDES M. LASALA, PETITIONER, VS. NATIONAL FOOD AUTHORITY (REGION I) AND NFA REGIONAL BIDS AND AWARDS COMMITTEE (REGION I), RESPONDENTS.

  • [A.M. No. RTJ-07-2060 (Formerly OCA IPI No. 06-2498- RTJ) : July 27, 2011] NATIONAL POWER CORPORATION, REPRESENTED BY ITS PRESIDENT CYRIL DEL CALLAR, COMPLAINANT, VS. JUDGE SANTOS B. ADIONG, RTC, BRANCH 8, MARAWI CITY, RESPONDENT.

  • [G.R. No. 180390 : July 27, 2011] PRUDENTIAL BANK, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 168105 : July 27, 2011] LAND BANK OF THE PHILIPPINES, PETITIONER, VS. SEVERINO LISTANA, RESPONDENT.

  • [G.R. No. 156686 : July 27, 2011] NEW SUN VALLEY HOMEOWNERS' ASSOCIATION, INC., PETITIONER, VS. SANGGUNIANG BARANGAY, BARANGAY SUN VALLEY, PARAÑAQUE CITY, ROBERTO GUEVARRA IN HIS CAPACITY AS PUNONG BARANGAY AND MEMBERS OF THE SANGGUNIANG BARANGAY, RESPONDENTS.

  • [G.R. No. 182551 : July 27, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ROSENDO REBUCAN Y LAMSIN, ACCUSED-APPELLANT.

  • [G.R. No. 153809 : July 27, 2011] ELOISA L. TOLENTINO, PETITIONER, VS. ATTY. ROY M. LOYOLA, MUNICIPAL MAYOR, DOMINGO C. FLORES, MUNICIPAL BUDGET OFFICER, ALICIA L. OLIMPO, MUNICIPAL TREASURER, ANNALIZA L. BARABAT, MUNICIPAL ACCOUNTANT, AMADOR B. ALUNIA, MUNICIPAL ADMINISTRATOR, NENITA L. ERNACIO, MUNICIPAL AGRICULTURIST, AMELIA C. SAMSON, HUMAN RESOURCE OFFICER IV, EDWIN E. TOLENTINO, COMMUNITY AFFAIRS OFFICER IV, DOMINGO R. TENEDERO AND ROEL Z. MANARIN, SANGGUNIANG BAYAN (SB) MEMBERS, ALL FROM CARMONA, CAVITE, RESPONDENTS.

  • [A.M. No. RTJ-11-2285 (Formerly OCA I.P.I. No. 10-3472-RTJ : July 27, 2011] MAYOR MACARIO T. HUMOL, COMPLAINANT, VS. JUDGE HILARION P. CLAPIS, JR., REGIONAL TRIAL COURT, BRANCH 3, 11th JUDICIAL REGION, NABUNTURAN, COMPOSTELA VALLEY PROVINCE, RESPONDENT.

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     [G.R. No. 180390 : July 27, 2011]   PRUDENTIAL BANK, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

     
    FIRST DIVISION

    [G.R. No. 180390 : July 27, 2011]

    PRUDENTIAL BANK, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

    D E C I S I O N


    DEL CASTILLO, J.:

    A certificate of deposit need not be in a specific form; thus, a passbook of an interest-earning deposit account issued by a bank is a certificate of deposit drawing interest. [1]

    This Petition for Review on Certiorari [2] under Rule 45 of the Rules of Court assails the Decision [3] dated March 30, 2007 and the Resolution [4] dated October 30, 2007 of the Court of Tax Appeals (CTA) in CTA EB No. 185.

    Factual Antecedents

    Petitioner Prudential Bank [5] is a banking corporation organized and existing under Philippine law. [6]  On July 23, 1999, petitioner received from the respondent Commissioner of Internal Revenue (CIR) a Final Assessment Notice No. ST-DST-95-0042-99 and a Demand Letter for deficiency Documentary Stamp Tax (DST) for the taxable year 1995 on its Repurchase Agreement with the Bangko Sentral ng Pilipinas [BSP], Purchase of Treasury Bills from the BSP, and on its Savings Account Plus [SAP] product, in the amount of P18,982,734.38, broken down as follows:

    a.
    Repurchase Agreement -- BSP Seller
     
     
    Basic
    1,656,000,000.00 x .30
    P2,484,000.00
     
              200
     
     
    Add:
    25% Surcharge
    621,000.00
     
    Compromise Penalty
       25,000.00
    P3,130,000.00
     
     
    b.
    Purchase of [Treasury] Bills from BSP
     
     
    Basic
    5,038,610,000.00 x .30
    P7,557,915.00
     
            200
     
     
    Add:
    25% Surcharge
    1,889,478.75
     
    Compromise Penalty
         25,000.00
    P9,472,393.75
     
     
    c.
    Savings Account Plus (page 1307 of the docket)
     
     
    Basic
    3,389,515,000.00 x .30
    P5,084,272.50
     
              200
     
     
    Add:
    25% Surcharge
    1,271,068.13
     
    Compromise Penalty
           25,000.00
    P6,380,340.63
     
     
    GRAND TOTAL
    P18,982,734.38 [7]
     
    Petitioner protested the assessment on the ground that the documents subject matter of the assessment are not subject to DST. [8]  However, respondent denied [9] the protest on December 28, 2001.

    Thus, petitioner filed a Petition for Review before the CTA which was raffled to its First Division and docketed as CTA Case No. 6396. [10]

    Ruling of the First Division of the Court of Tax Appeals

    On February 10, 2006, the First Division of the CTA affirmed the assessment for deficiency DST insofar as the SAP is concerned, but cancelled and set aside the assessment on petitioner's repurchase agreement and purchase of treasury bills [11] with the BSP.  Thus, it disposed of the case as follows:

    WHEREFORE, the instant petition is hereby PARTIALLY GRANTED. The subject Decision of the Commissioner of Internal Revenue dated December 28, 2001 assessing petitioner of deficiency documentary stamp taxes is hereby AFFIRMED insofar as the Savings Account Plus is concerned. The deficiency assessment on petitioner's repurchase agreements and treasury bills are hereby CANCELLED and SET ASIDE.

    Accordingly, petitioner is hereby ORDERED TO PAY respondent the reduced amount of P6,355,340.63 plus 20% delinquency interest from August 23, 1999 up to the time such amount is fully paid pursuant to Section 249 (c) of the [old] NIRC, as amended, covered by Assessment Notice No. ST-DST-95-0042-99 as deficiency documentary stamp tax for the taxable year 1995, recomputed as follows:

    Savings Account Plus
    P5,084,272.50
     
    Add: 25% Surcharge
      1,271,068.13
     
     
    TOTAL
    P6,355,340.63
     

    SO ORDERED. [12]

    Petitioner moved for partial reconsideration but the same was denied by the First Division of the CTA in its Resolution dated May 22, 2006. [13]

    Thus, petitioner appealed to the CTA En Banc.

    Ruling of the Court of Tax Appeals En Banc

    On March 30, 2007, the CTA En Banc denied the appeal for lack of merit. It affirmed the ruling of its First Division that petitioner's SAP is a certificate of deposit bearing interest subject to DST under Section 180 of the old National Internal Revenue Code (NIRC), as amended by Republic Act (RA) No. 7660. [14]

    Petitioner sought reconsideration but later moved to withdraw the same in view of its availment of the Improved Voluntary Assessment Program (IVAP) pursuant to Revenue Regulation (RR) No. 18-2006 [15] in relation to RR No. 15-2006 [16] and Revenue Memorandum Order (RMO) No. 23-2006. [17]

    On October 30, 2007, the CTA En Banc rendered a Resolution [18] denying petitioner's motion to withdraw for non-compliance with the requirements for abatement.  It found that the amount paid for purposes of the abatement program was not in accordance with Revenue Memorandum Circular (RMC) No. 66-2006, [19] which provides that the amount to be paid should be based on the original assessment or the court's decision, whichever is higher. [20]  It also noted that petitioner failed to comply with RMO No. 23-2006, specifically with the requirement to submit the letter of termination and authority to cancel assessment signed by the respondent. [21]  In the same Resolution, the CTA En Banc denied petitioner's motion for reconsideration for lack of merit. [22]

    Issues

    Hence, the present recourse by petitioner raising the following issues:

    I.

    WHETHER X X X PETITIONER'S [SAP] WITH A HIGHER INTEREST IS SUBJECT TO DOCUMENTARY STAMP TAX.

    II.

    WHETHER X X X THE CTA EN BANC ERRED IN NOT ALLOWING THE WITHDRAWAL OF THE PETITION AND/OR CANCELLATION OF THE DST ASSESSMENT ON PETITIONER'S [SAP] ON THE GROUND THAT PETITIONER HAD ALREADY PAID AND SUBSTANTIALLY COMPLIED WITH RR NO. 15-2006 AND RMO NO. 23-2006. [23]

    Petitioner's Arguments

    Petitioner contends that its SAP is not subject to DST because it is not included in the list of documents under Section 180 of the old NIRC, as amended. [24] Petitioner insists that unlike a time deposit, its SAP is evidenced by a passbook and not by a deposit certificate. [25]  In addition, its SAP is payable on demand and not on a fixed determinable future. [26] To support its position, petitioner relies on the legislative intent of the law prior to Republic Act (RA) No. 9243 [27] and the historical background of the taxability of certificates of deposit. [28]

    Petitioner further contends that even assuming that its SAP is subject to DST, the CTA En Banc nonetheless erred in denying petitioner's withdrawal of its petition considering that it has paid under the IVAP the amount of P5,084,272.50, which it claims is 100% of the basic tax of the original assessment of the Bureau of Internal Revenue (BIR). [29] Petitioner insists that the payment it made should be deemed substantial compliance considering the refusal of the respondent to issue the letter of termination and authority to cancel assessment. [30]

    Respondent's Arguments

    Respondent maintains that petitioner's SAP is subject to DST conformably with the ruling in International Exchange Bank v. Commissioner of Internal Revenue. [31]  It also contends that the CTA En Banc correctly denied the motion to withdraw since petitioner failed to comply with the requirements of the IVAP. [32]  Mere payment of the deficiency DST cannot be deemed substantial compliance as tax amnesty, like tax exemption, must be construed strictly against the taxpayer. [33]

    Our Ruling

    The petition lacks merit.

    Petitioner's Savings Account Plus is
    subject to Documentary Stamp Tax.


    DST is imposed on certificates of deposit bearing interest pursuant to Section 180 of the old NIRC, as amended, to wit:

    Sec. 180.  Stamp tax on all loan agreements, promissory notes, bills of exchange, drafts, instruments and securities issued by the government or any of its instrumentalities, certificates of deposit bearing interest and others not payable on sight or demand. - On all loan agreements signed abroad wherein the object of the contract is located or used in the Philippines; bills of exchange (between points within the Philippines), drafts, instruments and securities issued by the Government or any of its instrumentalities or certificates of deposits drawing interest, or orders for the payment of any sum of money otherwise than at the sight or on demand, or on all promissory notes, whether negotiable or non-negotiable, except bank notes issued for circulation, and on each renewal of any such note, there shall be collected a documentary stamp tax of Thirty centavos (P0.30) on each Two hundred pesos, or fractional part thereof, of the face value of any such agreement, bill of exchange, draft, certificate of deposit, or note: Provided, That only one documentary stamp tax shall be imposed on either loan agreement, or promissory note issued to secure such loan, whichever will yield a higher tax: provided, however, that loan agreements or promissory notes the aggregate of which does not exceed Two hundred fifty thousand pesos (P250,000.00) executed by an individual for his purchase on installment for his personal use or that of his family and not for business, resale, barter or hire of a house, lot, motor vehicle, appliance or furniture shall be exempt from the payment of the documentary stamp tax provided under this section. (Emphasis supplied.)

    A certificate of deposit is defined as "a written acknowledgment by a bank or banker of the receipt of a sum of money on deposit which the bank or banker promises to pay to the depositor, to the order of the depositor, or to some other person or his order, whereby the relation of debtor and creditor between the bank and the depositor is created." [34]

    In this case, petitioner claims that its SAP is not a certificate of deposit bearing interest because unlike a time deposit, its SAP is payable on demand and is evidenced by a passbook and not by a certificate of deposit.

    We do not agree.

    In China Banking Corporation v. Commissioner of Internal Revenue, [35] we held that the Savings Plus Deposit Account, which has the following features:

    1. Amount deposited is withdrawable anytime;

    2. The same is evidenced by a passbook;

    3. The rate of interest offered is the prevailing market rate, provided the depositor would maintain his minimum balance in thirty (30) days at the minimum, and should he withdraw before the period, his deposit would earn the regular savings deposit rate;

    is subject to DST as it is essentially the same as the Special/Super Savings Deposit Account in Philippine Banking Corporation v. Commissioner of Internal Revenue, [36] and the Savings Account-Fixed Savings Deposit in International Exchange Bank v. Commissioner of Internal Revenue, [37] which are considered certificates of deposit drawing interests. [38]

    Similarly, in this case, although the money deposited in a SAP is payable anytime, the withdrawal of the money before the expiration of 30 days results in the reduction of the interest rate. [39]  In the same way, a time deposit withdrawn before its maturity results to a lower interest rate and payment of bank charges or penalties. [40]

    The fact that the SAP is evidenced by a passbook likewise cannot remove its coverage from Section 180 of the old NIRC, as amended. A document to be considered a certificate of deposit need not be in a specific form. [41] Thus, a passbook issued by a bank qualifies as a certificate of deposit drawing interest because it is considered a written acknowledgement by a bank that it has accepted a deposit of a sum of money from a depositor. [42]

    In view of the foregoing, we find that the CTA En Banc correctly affirmed the ruling of its First Division that petitioner's SAP is a certificate of deposit bearing interest and that the same is subject to DST.

    The CTA En Banc's denial of
    petitioner's motion to withdraw is proper.


    The  CTA En Banc denied petitioner's motion to withdraw because it failed to show that it was able to comply with the requirements of IVAP.

    To avail of the IVAP, a taxpayer must pay the 100% basic tax of the original assessment of the BIR or the CTA Decision, whichever is higher [43] and submit the letter of termination and authority to cancel assessment signed by the respondent. [44] In this case, petitioner failed to submit the letter of termination and authority to cancel assessment as respondent found the payment of P5,084,272.50 not in accordance with RMC No. 66-2006.  Hence, we find no error on the part of the CTA En Banc in denying petitioner's motion to withdraw.

    Petitioner's payment of P5,084,272.50, without the supporting documents, cannot be deemed substantial compliance as tax amnesty must be construed strictly against the taxpayer and liberally in favor of the taxing authority. [45] Nevertheless, the amount of P5,084,272.50 paid by petitioner to the BIR must be considered as partial payment of petitioner's tax liability.

    WHEREFORE, the petition is hereby DENIED. The assailed Decision dated March 30, 2007 and the Resolution dated October 30, 2007 of the Court of Tax Appeals in CTA EB No. 185 are hereby AFFIRMED with MODIFICATION that petitioner Prudential Bank's payment be considered as partial payment of its tax liability.

    SO ORDERED.

    Corona, C.J., (Chairperson), Leonardo-De Castro, Bersamin, and Villarama, Jr., JJ., concur.

    Endnotes:


    [1] International Exchange Bank v. Commissioner of Internal Revenue, G.R. No. 171266, April 4, 2007, 520 SCRA 688, 697.

    [2] Rollo, pp. 178-345, with Annexes "A" to "L" inclusive.

    [3]  Id. at 222-230; penned by Associate Justice Erlinda P. Uy and concurred in by Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista, Caesar A. Casanova and Olga Palanca-Enriquez.

    [4] Id. at 232-235; penned by Associate Justice Erlinda P. Uy and concurred in by Presiding Justice Ernesto D. Acosta and Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista, Caesar A. Casanova and Olga Palanca-Enriquez.

    [5] On May 2, 2000, petitioner acquired the entire assets and liabilities of Pilipinas Bank through a merger. (Id. at 223-224)

    [6] Id. at 223.

    [7] Id. at 224.

    [8] Id. at 225.

    [9] Id.

    [10] Id.

    [11] Id.

    [12] Id. at 223.

    [13] Id. at 225.

    [14] AN ACT RATIONALIZING FURTHER THE STRUCTURE AND ADMINISTRATION OF THE DOCUMENTARY STAMP TAX, AMENDING FOR THE PURPOSE CERTAIN PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, ALLOCATING FUNDS FOR SPECIFIC PROGRAMS, AND FOR OTHER PURPOSES. December 23, 1993.

    [15] Improved Voluntary Assessment Program (IVAP) for Taxable Year 2005 and Prior Years under Certain Conditions.

    [16] Implementing a One-Time Administrative Abatement of all Penalties/Surcharges and Interest on Delinquent Accounts and Assessments (Preliminary or Final, Disputed or Not) as of June 30, 2006.

    [17] Prescribing the Guidelines and Procedures on the One-Time Administrative Abatement of all Penalties/Surcharges and Interest on Delinquent Accounts and Assessments (Preliminary or Final, Disputed or Not) as of June 30, 2006 as implemented by Revenue Regulations No. 15-2006.

    [18] Rollo, pp. 232-235.

    [19] Clarification to Revenue Regulations No. 15-2006 Implementing Section 204 (B) of the Tax Code, as amended.

    [20] Rollo, pp. 233-234.

    [21] Id. at 234.

    [22] Id.

    [23] Id. at 414.

    [24] Id. at 414-417.

    [25] Id. at 419.

    [26] Id.

    [27] An Act Rationalizing The Provisions On The Documentary Stamp Tax Of The National Internal Revenue Code of 1997, As Amended, And For Other Purpose. Approved on February 17, 2004.

    [28] Rollo, pp. 421-439.

    [29] Id. at 440-443.

    [30] Id. at 443.

    [31] Supra note 1.

    [32] Rollo, pp. 364-366.

    [33] Id. at 367.

    [34] Philippine Banking Corporation (Now: Global Business Bank, Inc.) v. Commissioner of Internal Revenue, G.R. No. 170574, January 30, 2009, 577 SCRA 366, 380, citing Far East Bank and Trust Company v. Querimit, 424 Phil. 721, 730 (2002).

    [35] G.R. No. 172359, October 2, 2009, 602 SCRA 316, 332.

    [36] Supra note 34.

    [37] Supra note 1.

    [38] China Banking Corporation v. Commissioner of Internal Revenue, supra note 35 at 331-332.

    [39] Rollo, p. 359.

    [40] International Exchange Bank v. Commissioner of Internal Revenue, supra note 1 at 698-699.

    [41] Id. at 697.

    [42] Id.

    [43] RMC No. 66-2006

    Q-17 Can civil tax cases pending in courts, decision for which has not yet become final and executory, be the subject of abatement? If the amount already assessed by the BIR was reduced or increased based on the court's decision, what will be the basis of the abatement?

    A-17 Yes. The amount of the original assessment or the court's decision whichever is higher shall be the basis for availment of abatement.

    [44] RMO No. 23-2006

    SECTION 4. PROCEDURES IN THE AVAILMENT OF THE ABATEMENT PROGRAM -

    4.1 Any person/taxpayer, natural or juridical, with existing delinquent account or assessment which has been issued as of June 30, 2006, may avail of this Abatement Program.

    4.2 Taxpayer may avail by submitting an application for abatement (Annex "A") for every tax type to the concerned office, as follows:

    x x x

    4.5 For cases pending in courts, the concerned taxpayer shall fully pay the amount equal to One Hundred Percent (100%) of the basic tax before the same should be withdrawn, following the existing legal procedures.

    x x x

    4.7 Within fifteen (15) days after payment of the basic tax, the following procedures shall be followed:

    4.7.1 Attached proof of payment (Revenue Official Receipt/BIR Form 0605 with machine validation) and the application form to the docket of the case;

    4.7.2 Prepare Termination Letter (Annex B) for every tax type for the signature of the Commissioner of Internal Revenue;

    4.7.3 Prepare Authority to Cancel Assessment (Form 17.58-ATCA) to cancel assessments for penalties (surcharge, interest and compromise penalty), following the existing rules and procedures in RDAO 6-2001, to be signed only after the Termination Letter has been issued;

    4.7.4 Thereafter, the docket of the case, page numbered and with Table of Contents, shall be forwarded to the Office of the Commissioner for the signature of the Termination Letter, through the Deputy Commissioner - Operations Group, Attention : The Assistant Commissioner for Collection;

    x x x


    [45] Commissioner of Internal Revenue v. Marubeni Corp., 423 Phil. 862, 874 (2001).

     [G.R. No. 180390 : July 27, 2011]   PRUDENTIAL BANK, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.


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