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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
 

   
August-2014 Jurisprudence                 

  • A.M. No. P-14-3222 (Formerly A.M. OCA IPI NO. 11-3609-P), August 12, 2014 - PRESIDING JUDGE JOSE B. LAGADO AND CLERK OF COURT II JOSEFINA C. EMPUESTO, BOTH OF THE MUNICIPAL TRIAL COURT, MAHAPLAG, LEYTE, Complainants, v. CLERK II BRYAN ANTONIO C. LEONIDO,, Respondent.

  • G.R. No. 204729, August 06, 2014 - LOURDES SUITES (CROWN HOTEL MANAGEMENT CORPORATION), Petitioner, v. NOEMI BINARAO,, Respondent.

  • G.R. No. 203775, August 05, 2014 - ASSOCIATION OF FLOOD VICTIMS AND JAIME AGUILAR HERNANDEZ, Petitioners, v. COMMISSION ON ELECTIONS, ALAY BUHAY COMMUNITY DEVELOPMENT FOUNDATION, INC., AND WESLIE TING GATCHALIAN,, Respondents.

  • G.R. No. 196117, August 13, 2014 - KRYSTLE REALTY DEVELOPMENT CORPORATION, REPRESENTED BY CHAIRMAN OF THE BOARD, WILLIAM C. CU, Petitioner, v. DOMINGO ALIBIN, AS SUBSTITUTED BY HIS HEIRS, NAMELY: BEATRIZ A. TORZAR, VIRGINIA A. TARAYA, ROSARIO A. MARCO, JESUS A. ALIBIN, AND JAY ALIBIN, AS SUBSTITUTED BY HIS CHILDREN, NAMELY: JAYNES ALIBIN, JAY ALIBIN, AND JESUS ALIBIN, JR., Respondents.; [G.R. NO. 196129] - CARIDAD RODRIGUEZA, AS SUBSTITUTED BY RUFINO RODRIGUEZA, Petitioner, v. DOMINGO ALIBIN, AS SUBSTITUTED BY HIS HEIRS, NAMELY: BEATRIZ A. TORZAR, VIRGINIA A. TARAYA, ROSARIO A. MARCO, JESUS A. ALIBIN, AND JAY ALIBIN, AS SUBSTITUTED BY HIS CHILDREN, NAMELY: JAYNES ALIBIN, JAY ALIBIN, AND JESUS ALIBIN, JR., Respondents.

  • A.C. No. 7766, August 05, 2014 - JOSE ALLAN TAN, Complainant, v. PEDRO S. DIAMANTE, Respondent.

  • A.C. No. 8000, August 05, 2014 - CHAMELYN A. AGOT, Complainant, v. ATTY. LUIS P. RIVERA, Respondent.

  • G.R. No. 171212, August 20, 2014 - INDOPHIL TEXTILE MILLS, INC., Petitioner, v. ENGR. SALVADOR ADVIENTO, Respondents.

  • G.R. No. 193681, August 06, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff, MALAYAN INSURANCE COMPANY, INC. AND HELEN Y. DEE, Private Complainants-Petitioners, v. PHILIP PICCIO, MIA GATMAYTAN, MA. ANNABELLA RELOVA SANTOS, JOHN JOSEPH GUTIERREZ, JOCELYN UPANO, JOSE DIZON, ROLANDO PAREJA, WONINA BONIFACIO, ELVIRA CRUZ, CORNELIO ZAFRA, VICENTE ORTUOSTE, VICTORIA GOMEZ JACINTO, JUVENCIO PERECHE, JR., RICARDO LORAYES, PETER SUCHIANCO, AND TRENNIE MONSOD,, Respondents.

  • G.R. No. 189629, August 06, 2014 - DR. PHYLIS C. RIO, Petitioner, v. COLEGIO DE STA. ROSA-MAKATI AND/OR SR. MARILYN B. GUSTILO, Respondents.

  • G.R. No. 193652, August 05, 2014 - INFANT JULIAN YUSAY CARAM, REPRESENTED BY HIS MOTHER, MA. CHRISTINA YUSAY CARAM, Petitioner, v. ATTY. MARIJOY D. SEGUI, ATTY. SALLY D. ESCUTIN, VILMA B. CABRERA, CELIA C. YANGCO, AND OFFICE OF THE SOLICITOR GENERAL, Respondents.

  • A.M. No. P-14-3232 (Formerly: A.M. No. 14-4-46-MTCC), August 12, 2014 - Re: REPORT OF JUDGE RODOLFO D. VAPOR, MUNICIPAL TRIAL COURT IN CITIES [MTCC], TANGUB CITY, MISAMIS OCCIDENTAL, ON THE HABITUAL ABSENTEEISM OF FILIGRIN E. VELEZ, JR., PROCESS SERVER, SAME COURT.

  • G.R. No. 200746, August 06, 2014 - BENSON INDUSTRIES EMPLOYEES UNION-ALU-TUCP AND/OR VILMA GENON, EDISA HORTELANO, LOURDES ARANAS, TONY FORMENTERA, RENEBOY LEYSON, MA. ALONA ACALDO, MA. CONCEPCION ABAO, TERESITA CALINAWAN, NICIFORO CABANSAG, STELLA BARONGO, MARILYN POTOT, WELMER ABANID, LORENZO ALIA, LINO PARADERO, DIOSDADO ANDALES, LUCENA ABESIA, AND ARMANDO YBAÑEZ, Petitioners, v. BENSON INDUSTRIES, INC., Respondent.

  • G.R. No. 204911, August 06, 2014 - THE PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MIKE STEVE Y BASMAN AND RASHID MANGTOMA Y NONI, Accused-Appellants.

  • G.R. No. 201111, August 06, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ALFREDO CERDON Y SANCHEZ, Accused-Appellant.

  • G.R. No. 200250, August 06, 2014 - UPSI PROPERTY HOLDINGS, INC., Petitioner, v. DIESEL CONSTRUCTION CO., INC., Respondent.

  • G.R. No. 182908, August 06, 2014 - HEIRS OF FRANCISCO I. NARVASA, SR., ANDHEIRS OF PETRA IMBORNAL AND PEDRO FERRER,REPRESENTED BY THEIR ATTORNEY-IN-FACT, MRS. REMEDIOS B. NARVASA-REGACHO, Petitioners, v. EMILIANA, VICTORIANO, FELIPE, MATEO, RAYMUNDO, MARIA,AND EDUARDO, ALL SURNAMED IMBORNAL, Respondents.

  • G.R. No. 204651, August 06, 2014 - OUR HAUS REALTY DEVELOPMENT CORPORATION, Petitioner, v. ALEXANDER PARIAN, JAY C. ERINCO, ALEXANDER CANLAS, BERNARD TENEDERO AND JERRY SABULAO, Respondents.

  • G.R. No. 207376, August 06, 2014 - AIDA PADILLA, Petitioner, v. GLOBE ASIATIQUE REALTY HOLDINGS CORPORATION, FILMAL REALTY CORPORATION, DELFIN S. LEE AND DEXTER L. LEE, Respondents.

  • G.R. No. 201483, August 04, 2014 - CONRADO A. LIM, Petitioner, v. HMR PHILIPPINES, INC., TERESA SANTOS-CASTRO, HENRY BUNAG AND NELSON CAMILLER, Respondents.

  • G.R. No. 191015, August 06, 2014 - PEOPLE OF THE PHILIPPINES, Petitioner, v. JOSE C. GO, AIDA C. DELA ROSA, AND FELECITAS D. NECOMEDES, Respondents.

  • G.R. No. 210619, August 20, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CHARLES REYES Y MARASIGAN, Accused-Appellant.

  • G.R. No. 184982, August 20, 2014 - LAND BANK OF THE PHILIPPINES, Petitioner, v. JOSE T. LAJOM, REPRESENTED BY PORFIRIO RODRIGUEZ, FLORENCIA LAJOM GARCIA-DIAZ, FRANCISCO LAJOM GARCIA, JR., FERNANDO LAJOM RODRIGUEZ, TOMAS ATAYDE, AUGUSTO MIRANDA, JOSEFINA ATAYDE FRANCISCO, RAMON L. ATAYDE, AND BLESILDA ATAYDE RIOS, Respondents.; [G.R. NO. 185048] - JOSE T. LAJOM, REPRESENTED BY PORFIRIO RODRIGUEZ, FLORENCIA LAJOM GARCIA-DIAZ, FRANCISCO LAJOM GARCIA, JR., FERNANDO LAJOM RODRIGUEZ, TOMAS ATAYDE, AUGUSTO MIRANDA, JOSEFINA ATAYDE FRANCISCO, RAMON L. ATAYDE, AND BLESILDA ATAYDE RIOS, Petitioners, v. LAND BANK OF THE PHILIPPINES, Respondent.

  • G.R. No. 170139, August 05, 2014 - SAMEER OVERSEAS PLACEMENT AGENCY, INC., Petitioner, v. JOY C. CABILES, Respondent.

  • G.R. No. 206368, August 06, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. LEONARDO BATTAD, Accused-Appellant, MARCELINO BACNIS, Accused.

  • G.R. No. 181541, August 18, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MARISSA MARCELO, Accused-Appellant.

  • G.R. No. 208469, August 13, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. SAMUEL “TIW-TIW” SANICO, Accused-Appellant.

  • G.R. No. 205870, August 13, 2014 - LEI SHERYLL FERNANDEZ, Petitioner, v. BOTICA CLAUDIO REPRESENTED BY GUADALUPE JOSE, Respondent.

  • G.R. No. 194390, August 13, 2014 - VENANCIO M. SEVILLA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 198367, August 06, 2014 - OSG SHIPMANAGEMENT MANILA, INC., MERCEDES M. RAVANOPOLOUS, OSG SHIPMANAGEMENT (UK) LTD. & M/T DELPHINA, Petitioners, v. JOSELITO B. PELLAZAR, Respondent.

  • G.R. No. 192304, August 13, 2014 - ANCHOR SAVINGS BANK (now EQUICOM SAVINGS BANK), Petitioner, v. PINZMAN REALTY AND DEVELOPMENT CORPORATION, MARYLIN MAÑALAC AND RENATO GONZALES, Respondents.

  • G.R. No. 177845, August 20, 2014 - GRACE CHRISTIAN HIGH SCHOOL, REPRESENTED BY ITS PRINCIPAL, DR. JAMES TAN, Petitioner, v. FILIPINAS A. LAVANDERA, Respondent.

  • G.R. No. 200191, August 20, 2014 - LOURDES C. FERNANDEZ, Petitioner, v. NORMA VILLEGAS AND ANY PERSON ACTING IN HER BEHALF INCLUDING HER FAMILY, Respondents.

  • G.R. No. 206366, August 13, 2014 - PEOPLE OF THE PHILIPPINES, Appellee, v. EDUARDO BALAQUIT Y BALDERAMA, Appellant.

  • G.R. No. 192993, August 11, 2014 - WALLEM MARITIME SERVICES, INC., AND REGINALDO OBEN/WALLEM SHIPMANAGEMENT LIMITED, Petitioners, v. DONNABELLE PEDRAJAS AND SEAN JADE PEDRAJAS, Respondents.

  • G.R. No. 181723, August 11, 2014 - ELIZABETH DEL CARMEN, Petitioner, v. SPOUSES RESTITUTO SABORDO AND MIMA MAHILUM-SABORDO, Respondents.

  • A.M. No. RTJ-14-2390 (Formerly OCA I.P.I. No. 12-3923-RTJ), August 13, 2014 - JOSEPHINE JAZMINES TAN, Petitioner, v. JUDGE SIBANAH E. USMAN, REGIONAL TRIAL COURT, BRANCH 28, CATBALOGAN CITY, SAMAR, Respondent.

  • G.R. No. 212689, August 11, 2014 - ECE REALTY AND DEVELOPMENT, INC., Petitioner, v. HAYDYN HERNANDEZ,, Respondent.

  • G.R. Nos. 208828-29, August 13, 2014 - RICARDO C. SILVERIO, SR., Petitioner, v. RICARDO S. SILVERIO, JR., CITRINE HOLDINGS, INC., MONICA P. OCAMPO AND ZEE2 RESOURCES, INC., Respondents.

  • G.R. No. 171626, August 06, 2014 - OLONGAPO CITY, Petitioner, v. SUBIC WATER AND SEWERAGE CO., INC., Respondent.

  • G.R. No. 162230, August 12, 2014 - ISABELITA C. VINUYA, VICTORIA C. DELA PEÑA, HERMINIHILDA MANIMBO, LEONOR H. SUMAWANG, CANDELARIA L. SOLIMAN, MARIA L. QUILANTANG, MARIA L. MAGISA, NATALIA M. ALONZO, LOURDES M. NAVARO, FRANCISCA M. ATENCIO, ERLINDA MANALASTAS, TARCILA M. SAMPANG, ESTER M. PALACIO, MAXIMA R. DELA CRUZ, BELEN A. SAGUM, FELICIDAD TURLA, FLORENCIA M. DELA PEÑA, EUGENIA M. LALU, JULIANA G. MAGAT, CECILIA SANGUYO, ANA ALONZO, RUFINA P. MALLARI, ROSARIO M. ALARCON, RUFINA C. GULAPA, ZOILA B. MANALUS, CORAZON C. CALMA, MARTA A. GULAPA, TEODORA M. HERNANDEZ, FERMIN B. DELA PEÑA, MARIA DELA PAZ B. CULALA, ESPERANZA MANAPOL, JUANITA M. BRIONES, VERGINIA M. GUEVARRA, MAXIMA ANGULO, EMILIA SANGIL, TEOFILA R. PUNZALAN, JANUARIA G. GARCIA, PERLA B. BALINGIT, BELEN A. CULALA, PILAR Q. GALANG, ROSARIO C. BUCO, GAUDENCIA C. DELA PEÑA, RUFINA Q. CATACUTAN, FRANCIA A. BUCO, PASTORA C. GUEVARRA, VICTORIA M. DELA CRUZ, PETRONILA O. DELA CRUZ, ZENAIDA P. DELA CRUZ, CORAZON M. SUBA, EMERINCIANA A. VINUYA, LYDIA A. SANCHEZ, ROSALINA M. BUCO, PATRICIA A. BERNARDO, LUCILA H. PAYAWAL, MAGDALENA LIWAG, ESTER C. BALINGIT, JOVITA A. DAVID, EMILIA C. MANGILIT, VERGINIA M. BANGIT, GUILERMA S. BALINGIT, TERECITA PANGILINAN, MAMERTA C. PUNO, CRISENCIANA C. GULAPA, SEFERINA S. TURLA, MAXIMA B. TURLA, LEONICIA G. GUEVARRA, ROSALINA M. CULALA, CATALINA Y. MANIO, MAMERTA T. SAGUM, CARIDAD L. TURLA, et al. in their capacity and as members of the “Malaya Lolas Organizations,” Petitioners, v. THE HONORABLE EXECUTIVE SECRETARY ALBERTO G. ROMULO, THE HONORABLE SECRETARY OF FOREIGN AFFAIRS DELIA DOMINGO-ALBERT, THE HONORABLE SECRETARY OF JUSTICE MERCEDITAS N. GUTIERREZ, AND THE HONORABLE SOLICITOR GENERAL ALFREDO L. BENIPAYO,, Respondents.

  • G.R. No. 173082, August 06, 2014 - PALM AVENUE HOLDING CO., INC., AND PALM AVENUE REALTY AND DEVELOPMENT CORPORATION, Petitioners, v. SANDIGANBAYAN 5TH DIVISION, REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT (PCGG), Respondent.; [G.R. No. 195795] - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT, Petitioner, v. HON. SANDIGANBAYAN, PALM AVENUE REALTY AND DEVELOPMENT CORPORATION AND PALM AVENUE HOLDING COMPANY, INC., Respondents.

  • G.R. Nos. 212536-37, August 27, 2014 - COMMISSIONER OF INTERNAL REVENUE AND COMMISSIONER OF CUSTOMS, Petitioners, v. PHILIPPINE AIRLINES, INC., Respondent.

  • G.R. No. 212953, August 05, 2014 - JOSE TAPALES VILLAROSA, Petitioner, v. ROMULO DE MESA FESTIN AND COMMISSION ON ELECTIONS,, Respondent.

  • G.R. No. 211049, August 06, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROMEO CLOSA Y LUALHATI, Accused-Appellant.

  • G.R. No. 177616, August 27, 2014 - HEIRS OF SPOUSES JOAQUIN MANGUARDIA and SUSANA MANALO, namely: DANILO MANGUARDIA, ALMA MANGUARDIA, GEMMA MANGUARDIA, RODERICK MANGUARDIA, MADELINE MANGUARDIA, joined by her husband, RODRIGO VILLARANTE, ALAN MANGUARDIA, ROSE MANGUARDIA, joined by her husband, LEOPOLDO ADRID, JR., RONALD MANGUARDIA, JOEBERT MANGUARDIA, and RANDY MANGUARDIA; HEIRS OF SPOUSES LEONARDO ARAZA and REBECCA ARROYO, namely: MARY MAGDALENA ARAZA,* joined by her husband CARLITO VILLANUEVA, NENITA ARAZA, joined by her husband, LEONARDO BADE, ANTONIO ARAZA, and the children of ENECITA ARAZA- VARGAS, namely: GADFRY VARGAS, GINA VARGAS, JOEL VARGAS, MARY GRACE VARGAS, ANA MAE VARGAS, and the minor JUNAR VARGAS, represented by his guardian ad litem MAGDALENA ARAZA-VILLANUEVA, and THE REGISTER OF DEEDS OF CAPIZ, Petitioners, v. HEIRS OF SIMPLICIO VALLES and MARTA VALLES, represented by GRACIANO VALLES, SULPICIO VALLES, TERESITA VALLES, joined by her husband, LEOPOLDO ALAIR, and PRESENTACION CAPAPAS-VALLES, Respondents.

  • G.R. No. 193791, August 02, 2014 - PRIMANILA PLANS, INC., HEREIN REPRESENTED BY EDUARDO S. MADRID, Petitioner, v. SECURITIES AND EXCHANGE COMMISSION, Respondent.

  • G.R. No. 198342, August 13, 2014 - REMEDIOS O. YAP, Petitioner, v. ROVER MARITIME SERVICES CORPORATION, MR. RUEL BENISANO AND/OR UCO MARINE CONTRACTING W.L.L., Respondents.

  • G.R. No. 208170, August 20, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. PETRUS YAU A.K.A. “JOHN” AND “RICKY” AND SUSANA YAU Y SUMOGBA A.K.A. “SUSAN”, Accused-Appellants.

  • G.R. No. 207992, August 11, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROBERTO HOLGADO Y DELA CRUZ AND ANTONIO MISAREZ Y ZARAGA, Accused-Appellants.

  • G.R. No. 171836, August 11, 2014 - DEPARTMENT OF AGRARIAN REFORM, REPRESENTED BY HON. NASSER C. PANGANDAMAN, IN HIS CAPACITY AS DAR-OIC SECRETARY, Petitioner, v. SUSIE IRENE GALLE, RESPONDENT., G.R. NO. 195213 - LAND BANK OF THE PHILIPPINES, Petitioner, v. SUSIE IRENE GALLE, SUBSTITUTED BY HER HEIRS, NAMELY HANS PETER, CARL OTTO, FRITZ WALTER, AND GEORGE ALAN, ALL SURNAMED REITH, Respondents.

  • G.R. No. 196040, August 26, 2014 - FE H. OKABE, Petitioner, v. ERNESTO A. SATURNINO, Respondent.

  • G.R. No. 203048, August 13, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RUSTY BALA, Accused-Appellant.

  • G.R. No. 213181, August 19, 2014 - FRANCIS H. JARDELEZA, Petitioner, v. CHIEF JUSTICE MARIA LOURDES P. A. SERENO, THE JUDICIAL AND BAR COUNCIL AND EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR., Respondents.

  • G.R. No. 200987, August 20, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RONALDO BAYAN Y NERI, Accused-Appellant.

  • G.R. No. 207348, August 20, 2014 - ROWENA R. SOLANTE, Petitioner, v. COMMISSION ON AUDIT, CHAIRPERSON MA. GRACIA PULIDO-TAN, COMMISSIONER JUANITO G. ESPINO, JR., COMMISSIONER HEIDI L. MENDOZA, AND FORTUNATA M. RUBICO, DIRECTOR IV, COA COMMISSION SECRETARIAT, in their official capacities, Respondents.

  • G.R. No. 166944, August 18, 2014 - JUANITO MAGSINO, Petitioner, v. ELENA DE OCAMPO AND RAMON GUICO, Respondents.

  • G.R. No. 175689, August 13, 2014 - GEORGE A. ARRIOLA, Petitioner, v. PILIPINO STAR NGAYON, INC. AND/OR MIGUEL G. BELMONTE, Respondents.

  • G.R. No. 189061, August 06, 2014 - MIDWAY MARITIME AND TECHNOLOGICAL FOUNDATION, REPRESENTED BY ITS CHAIRMAN/PRESIDENT PHD IN EDUCATION DR. SABINO M. MANGLICMOT, Petitioner, v. MARISSA E. CASTRO, ET AL., Respondents.

  • G.R. No. 199420, August 27, 2014 - PHILNICO INDUSTRIAL CORPORATION, Petitioner, v. PRIVATIZATION AND MANAGEMENT OFFICE, Respondent.; G.R. NO. 199432 - PRIVATIZATION AND MANAGEMENT OFFICE, Petitioner, v. PHILNICO INDUSTRIAL CORPORATION, Respondent.

  • G.R. No. 195432, August 27, 2014 - EDELINA T. ANDO, Petitioner, v. DEPARTMENT OF FOREIGN AFFAIRS, Respondent.

  • G.R. No. 200645, August 20, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. WENDEL OCDOL Y MENDOVA, EDISON TABIANAN, AND DANTE BORINAGA, ACCUSED. WENDEL OCDOL Y MENDOVA, Accused-Appellant.

  • G.R. No. 172404, August 13, 2014 - PEOPLE’S TRANS-EAST ASIA INSURANCE CORPORATION, A.K.A. PEOPLE'S GENERAL INSURANCE CORPORATION, Petitioner, v. DOCTORS OF NEW MILLENNIUM HOLDINGS, INC., Respondent.

  • A.M. No. P-06-2227 [Formerly A.M. No. 06-6-364-RTC], August 19, 2014 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. ATTY. MARIO N. MELCHOR, JR., FORMER CLERK OF COURT VI, REGIONAL TRIAL COURT, BRANCH 16, NAVAL, BILIRAN (NOW PRESIDING JUDGE, MUNICIPAL CIRCUIT TRIAL COURT, CALUBIAN-SAN ISIDRO, LEYTE), Respondent.

  • G.R. No. 207253, August 20, 2014 - CRISPIN B. LOPEZ, Petitioner, v. IRVINE CONSTRUCTION CORP. AND TOMAS SY SANTOS, Respondents.

  • G.R. No. 200538, August 13, 2014 - CITY OF DAVAO, Petitioner, v. COURT OF APPEALS AND BENJAMIN C. DE GUZMAN, Respondents.

  • G.R. No. 188289, August 20, 2014 - DAVID A. NOVERAS, Petitioner, v. LETICIA T. NOVERAS, Respondent.

  • G.R. No. 203655, August 13, 2014 - SM LAND, INC., Petitioner, v. BASES CONVERSION AND DEVELOPMENT AUTHORITY AND ARNEL PACIANO D. CASANOVA, ESQ., IN HIS OFFICIAL CAPACITY AS PRESIDENT AND CEO OF BCDA, Respondents.

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    G.R. Nos. 212536-37, August 27, 2014 - COMMISSIONER OF INTERNAL REVENUE AND COMMISSIONER OF CUSTOMS, Petitioners, v. PHILIPPINE AIRLINES, INC., Respondent.

      G.R. Nos. 212536-37, August 27, 2014 - COMMISSIONER OF INTERNAL REVENUE AND COMMISSIONER OF CUSTOMS, Petitioners, v. PHILIPPINE AIRLINES, INC., Respondent.

    PHILIPPINE SUPREME COURT DECISIONS

    THIRD DIVISION

    G.R. Nos. 212536-37, August 27, 2014

    COMMISSIONER OF INTERNAL REVENUE AND COMMISSIONER OF CUSTOMS, Petitioners, v. PHILIPPINE AIRLINES, INC., Respondent.

    D E C I S I O N

    VELASCO JR., J.:

    This is a Petition for Review on Certiorari under Rule 45 assailing and seeking to set aside the December 9, 2013 Decision1 and May 2, 2014 Resolution2 of the Court of Tax Appeals en banc in CTA EB No. 942 and 944,which granted the claim of respondent Philippine Airlines, Inc. (PAL) for refund of excise taxes it paid in connection with its importation in 2007 of certain items for its commissary and catering supplies.

    The antecedent facts are simple and undisputed.

    On June 11, 1978, PAL was granted under Presidential Decree No. 1590 (PD 1590)a franchise to operate air transport services domestically and internationally. Section 133 of the decree prescribes the tax component of PAL’s franchise.  Under it, PAL, during the lifetime of its franchise, shall pay the government either basic corporate income tax or franchise tax based on revenues and/or the rate defined in the provision, whichever is lower and the taxes thus paid under either scheme shall be in lieu of all other taxes, duties and other fees.

    On January 1, 2005, Republic Act No. 9334 (RA 9334)4 took effect.Of pertinent relevance in this proceeding is its Sec.6 which amended Sec. 131 of the 1997 National Internal Revenue Code (NIRC) to read:chanRoblesvirtualLawlibrary

    SEC. 6. Section 131 of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows:cralawlawlibrary

    “SEC. 131. Payment of Excise Taxes on Imported Articles. -

    “(A) Persons Liable. - Excise taxes on imported articles shall be paid by the owner or importer to the Customs Officers, x x x before the release of such articles from the customs house, or by the person who is found in possession of articles which are exempt from excise taxes other than those legally entitled to exemption.

    “In the case of tax-free articles brought or imported into the Philippines by persons, entities, or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt persons or entities, the purchasers or recipients shall be considered the importers thereof x x x.

    The provision of any special or general law to the contrary notwithstanding, the importation of x x x cigarettes, distilled spirits, fermented liquors and wines x x x, even if destined for tax and duty-free shops, shall be subject to all applicable taxes, duties, charges, including excise taxes due thereon. This shall apply to [said items] x x x brought directly into the duly chartered or legislated freeports x x x, and such other freeports as may hereafter be established or created by law x x x. (emphasis added.)

    Pursuant to the above-quoted tax code provisions, PAL was assessed excise taxes on its February and March 2007 importation of cigarettes and alcoholic drinks for its commissary supplies used in its international flights. In due time, PAL paid the corresponding amounts, as indicated below, under protest:cralawlawlibrary

    BOC Official Receipt
    Number
    Date of Payment
    Amount Paid
    138110892
    February 5, 2007
    PhP 1,497,182
    1138348761
    February 26, 2007
    PhP 1,525,480
    138773503
    March 23, 2007
    PhP 1,528,196.85


    PAL, thereafter, filed separate administrative claims for refund before the Bureau of Internal Revenue (BIR) for the alleged excise taxes it erroneously paid on said dates. As there was no appropriate action on the part  of the then Commissioner of Internal Revenue (CIR)  and obviously to forestall the running of the two-year  prescriptive period for claiming tax refunds, PAL filed before the Court of Tax Appeals (CTA)a petition for review, docketed as CTA Case No. 7868.

    After the parties had submitted their respective memoranda following the joinder of issues and the formal offer of evidence, the CTA Second Division rendered on June 22, 2012 in CTA Case No. 7868 a Decision5 finding for PAL, as petitioner, the CIR and the Commissioner of Customs (COC), as respondents, being ordered to pay PAL by way of refund the amount of PhP 4,550,858.85.  The amount represented the excise taxes paid in February and March 2007, covering PAL’s importation of commissary supplies. The fallo of the June 22, 2012 judgment reads:chanRoblesvirtualLawlibrary

    WHEREFORE, premises considered, the instant Petition for Review is hereby GRANTED. Accordingly, respondents are hereby ORDERED TO REFUND to petitioner the amount of P4,550,858, representing petitioner’s erroneously paid  excise taxes.

    SO ORDERED.chanrobleslaw

    Therefrom, the CIR and the COC interposed separate motions for reconsideration, both of which were, however, denied, in a consolidated Resolution6 of September 20, 2012. This prompted the CIR to elevate the matter to the CTA en banc on a petition for review, the recourse docketed as CTA EB No. 942.  The COC later followed with his own petition, docketed as CTA EB No. 944.  The cases were thereafter ordered consolidated.

    By Decision dated December 9, 2013, the CTA en banc, with two justices dissenting, dismissed the CIR and COC’s petitions, thereby effectively affirming the judgment of the CTA Second Division. Just as its Second Division, the CTA en banc, citing an earlier case between the same parties and involving similar issues, held in the main that the “in lieu of all taxes” clause in PAL’s franchise exempts it from excise tax, an exemption that, contrary to petitioners’ unyielding posture, has not been withdrawn by Congress when it enacted RA 9334.  Pushing the point, the tax court stated that Sec. 6 of RA 9334, as couched, cannot be construed as an express repeal of the “in lieu of all taxes” exemption granted under PAL’s franchise, because said Sec. 6, despite its “the provisions of any special law or general law to the contrary notwithstanding” proviso, has failed to specifically refer to Sec. 13 of PD 1590 as one of the key provisions intended to be repealed.

    Anent PAL’s entitlement to the exemption claimed, and consequently the refund, the CTA took note of the following issuances:cralawlawlibrary

    1. Section 227 of RA 9337, which took effect on July 1, 2005, abolished the franchise tax under PAL’s and other domestic airlines’ charter and subjected them to corporate income tax and value-added tax. Nevertheless, the same section provides that PAL shall remain exempt from any taxes, duties, royalties, etc., as may be provided in PD 1590.

    2. Philippine Air Lines, Inc. v. Commissioner of Internal Revenue,8in which the Court has recognized the applicability of the exemption granted to PAL under its charter and necessarily its right to a refund, when appropriate.

    Still dissatisfied,petitioners separately sought reconsideration, but the CTA en banc, in its May 2, 2014 Resolution, denied the motions, with the same adverted justices reiterating their dissent.

    Hence, this petition, on this core issue: whether or not PAL’s importations of alcohol and tobacco products for its commissary supplies are subject to excise tax.

    Petitioners, as to be expected, would dispose of the query in the affirmative, on the contention that PAL’s tax exemption it heretofore enjoyed under Sec. 13 of its franchise had been revoked by Congress when, via RA 9334, it amended Sec. 131 of the NIRC, which, as earlier recited, subjects the importation of cigars, cigarettes, distilled spirits and wines to all applicable taxes inclusive of excise tax “the provision of any special or general law to the contrary notwithstanding.”

    On the other hand, PAL, citing at every turn the assailed CTA ruling, contends that its exemption from excise tax, as provided in its franchise under PD 1590, has not been withdrawn by the NIRC of 1997, as amended by RA 9334. And on the postulate that RA 9334 partakes the nature of a general law which could not have plausibly repealed a special law, e.g., PD 1590, PAL would draw attention to Sec. 24 of PD 1590 providing how its franchise or any of its provisions may be modified or amended:chanRoblesvirtualLawlibrary

    SECTION 24. This franchise, as amended, or any section or provision hereof may only be modified, amended or repealed expressly by a special law or decree that shall specifically modify, amend or repeal this franchise or any section of provisions. (emphasis added)

    The petition lacks merit.

    It is a basic principle of statutory construction that a later law, general in terms and not expressly repealing or amending a prior special law, will not ordinarily affect the special provisions of such earlier statute.9So it must be here.

    Indeed, as things stand, PD 1590 has not been revoked by the NIRC of 1997, as amended. Or to be more precise, the tax privilege of PAL provided in Sec. 13 of PD 1590 has not been revoked by Sec.131 of the NIRC of 1997, as amended by Sec. 6 of RA 9334. We said as much in Commissioner of Internal Revenue v. Philippine Air Lines, Inc:chanRoblesvirtualLawlibrary

    That the Legislature chose not to amend or repeal [PD] 1590 even after PAL was privatized reveals the intent of the Legislature to let PAL continue to enjoy, as a private corporation, the very same rights and privileges under the terms and conditions stated in said charter.10 x x x

    To be sure, the manner to effectively repeal or at least modify any specific provision of PAL’s franchise under PD 1590, as decreed in the aforequoted Sec. 24, has not been demonstrated. And as aptly held by the CTA en banc, borrowing from the same Commissioner of Internal Revenue case:chanRoblesvirtualLawlibrary

    While it is true that Sec. 6 of RA 9334 as previously quoted states that “the provisions of any special or general law to the contrary notwithstanding,” such phrase left alone cannot be considered as an express repeal of the exemptions granted under PAL’s franchise because it fails to specifically identify PD 1590 as one of the acts intended to be repealed. x x x

    Noteworthy is the fact that PD 1590 is a special law, which governs the franchise of PAL. Between the provisions under PD 1590 as against the provisions under the NIRC of 1997, as amended by 9334, which is a general law, the former necessary prevails. This is in accordance with the rule that on a specific matter, the special law shall prevail over the general law, which shall be resorted only to supply deficiencies in the former. In addition, where there are two statutes, the earlier special and the later general – the terms of the general broad enough to include the matter provided for in the special – the fact that one is special and other general creates a presumption that the special is considered as remaining an exception to the general, one as a general law of the land and the other as the law of a particular case.11

    Any lingering doubt, however, as to the continued entitlement of PAL under Sec. 13 of its franchise to excise tax exemption on otherwise taxable items contemplated therein, e.g., aviation gas, wine, liquor or cigarettes,  should once and for all be put to rest by the fairly recent pronouncement in Philippine Airlines, Inc. v. Commissioner of Internal Revenue.12 In that case, the Court, on the premise  that the “propriety of a tax refund is hinged on the kind of exemption which forms its basis,”13 declared in no uncertain terms that PAL has “sufficiently prove[d]” its entitlement to a tax refund of the excise taxes and that PAL’s payment of either the franchise tax or basic corporate income tax in the amount fixed thereat shall be in lieu of all other taxes or duties, and inclusive of all taxes on all importations of commissary and catering supplies, subject to the condition of their availability and eventual use. The Court wrote in that particular case involving PAL’s claim for refund of the excise taxes imposed on its purchase from Caltex (Phils.), Inc. of imported aviation fuel for domestic operations, thus:chanRoblesvirtualLawlibrary

    In this case, PAL’s franchise grants it an exemption from both direct and indirect taxes on its purchase of petroleum products. Section 13 thereof reads:
    SEC. 13. In consideration of the franchise and rights hereby granted, the grantee [PAL] shall pay to the Philippine Government during the life of this franchise whichever of subsections (a) and (b) hereunder will result in a lower tax:cralawlawlibrary

    (a) The basic corporate income tax based on the grantee’s annual net taxable income computed in accordance with the provisions of the National Internal Revenue Code; or

    (b)  A franchise tax of two per cent (2%) of the gross revenues derived by the grantee from all sources, without distinction as to transport or nontransport operations; provided, that with respect to international air-transport service, only the gross passenger, mail, and freight revenues from its outgoing flights shall be subject to this tax.

    The tax paid by the grantee under either of the above alternatives shall be in lieu of all other taxes, duties, royalties, registration, license, and other fees and charges of any kind, nature, or description, imposed, levied, established, assessed, or collected xxx, now or in the future, including but not limited to the following:cralawlawlibrary

    1. All taxes, duties, charges, royalties, or fees due on local purchases by the grantee of aviation gas, fuel, and oil, whether refined or in crude form, and whether such taxes, duties, charges, royalties, or fees are directly due from or imposable upon the purchaser or the seller, producer, manufacturer, or importer of said petroleum products but are billed or passed on the grantee either as part of the price or cost thereof or by mutual agreement or other arrangement; provided, that all such purchases by, sales or deliveries of aviation gas, fuel, and oil to the grantee shall be for exclusive use in its transport and nontransport operations and other activities incidental thereto;chanroblesvirtuallawlibrary

    2. All taxes, including compensating taxes, duties, charges, royalties, or fees due on all importations by the grantee of aircraft, engines, equipment, machinery, spare parts, accessories, commissary and catering supplies, aviation gas, fuel, and oil, whether refined or in crude form and other articles, supplies, or materials; provided, that such articles or supplies or materials are imported for the use of the grantee in its transport and transport operations and other activities incidental thereto and are not locally available in reasonable quantity, quality, or price;chanroblesvirtuallawlibrary

    x x x x
    Based on the above-cited provision, PAL’s payment of either the basic corporate income tax or franchise tax, whichever is lower, shall be in lieu of all other taxes, duties, royalties, registration, license, and other fees and charges, except only real property tax. The phrase “in lieu of all other taxes” includes but is not limited to taxes that are “directly due from or imposable upon the purchaser or the seller, producer, manufacturer, or importer of said petroleum products but are billed or passed on the grantee either as part of the price or cost thereof or by mutual agreement or other arrangement.” In other words, in view of PAL’s payment of either the basic corporate income tax or franchise tax, whichever is lower, PAL is exempt from paying: (a) taxes directly due from or imposable upon it as the purchaser of the subject petroleum products; and (b) the cost of the taxes billed or passed on to it by the seller, producer, manufacturer, or importer of the said products either as part of the purchase price or by mutual agreement or other arrangement. Therefore, given the foregoing direct and indirect tax exemptions under its franchise, and applying the principles as above-discussed, PAL is endowed with the legal standing to file the subject tax refund claim, notwithstanding the fact that it is not the statutory taxpayer as contemplated by law.14 (emphasis ours)chanrobleslaw

    Petitioners, in a bid to foil PAL’s instant claim for refund, has raised as a corollary sub-issue the question of PAL’s non-compliance with the conditions particularly set by Sec. 13 of PD 1509 for the imported supplies to be exempt from excise tax. These conditions are: (1)such supplies are imported for the use of the franchisee in its transport/non-transport operations and other incidental activities; and (2) they are not locally available in reasonable quantity, quality and price. Suffice it to state in this regard that the question thus raised is one of fact, the determination of which is best left to the CTA, it being a highly specialized body that reviews tax cases.15 Without a showing that the CTA’s findings are unsupported by substantial evidence, the findings thereof are binding on the Court.16cralawred

    This being the case, We find no cogent reason to disturb for the nonce the finding of the CTA en banc, affirmatory of that of its Second Division.

    In all then, PAL has presented in context a clear statutory basis for its refund claim of excise tax, a claim predicated on a statutory grant of exemption from that forced exaction.  It thus behooves the government to refund what it erroneously collected. To borrow from CIR v. Fortune Tobacco Corporation,17 if the state expects taxpayers to observe fairness and honesty in paying their taxes, it must hold itself against the same standard in refunding erroneous exactions and payment of such taxes.

    WHEREFORE, the instant Petition for Review is DENIED. The assailed Decision of the Court of Tax Appeals en banc dated December 9, 2013 and its Resolution dated May 2, 2014 are hereby AFFIRMED.

    SO ORDERED.

    Carpio,* Peralta, Mendoza,** and Reyes, JJ., concur.

    Endnotes:


    * Acting member per Special Order No. 1756 dated August 20, 2014.

    ** Acting member per Special Order No. 1762 dated August 20, 2014.

    1Rollo, pp. 12-24.Penned by Associate Justice Juanito C. Castañeda, Jr. and concurred in by Associate Justices Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla, and Amelia R. Cotangco-Manalastas, with Presiding CTA Justice Roman G. Del Rosario and Associate Justice Ma. Belen M. Ringpis-Liban dissenting.

    2 Id. at 163-166.

    3Section 13. In consideration of the franchise and rights hereby granted, the grantee shall pay to the Philippine Government during the life of this franchise whichever of subsections (a) and (b) hereunder will result in a lower tax:cralawlawlibrary

    (a) The basic corporate income tax based on the grantee’s annual net taxable income computed in accordance with the provisions of the National Internal Revenue Code; or

    (b) A franchise tax of two per cent (2%) of the gross revenues derived by the grantee from all sources, without distinction as to transport or nontransport operations; xxx

    The tax paid by the grantee under either of the above alternatives shall be in lieu of all other taxes, duties, royalties, registration, license, and other fees and charges of any kind, nature, or description, imposed, levied, established, assessed, or collected by any municipal, city, provincial, or national authority or government agency, now or in the future, including but not limited to the following:

    x x x x

    2. All taxes, including compensating taxes, duties, charges, royalties, or fees due on all importations by the grantee of aircraft, engines, equipment, machinery, spare parts, accessories, commissary and catering supplies, aviation gas, fuel, and oil, xxx and other articles, supplies, or materials; provided, that such articles or supplies or materials are imported for the use of the grantee in its transport and transport operations and other activities incidental thereto and are not locally available in reasonable quantity, quality, or price.

    4 An Act Increasing the Excise Tax Rates Imposed on Alcohol and Tobacco Products, Amending for the Purpose sections 131, 141, 142, 143, 144, 145 and 288 of the National Internal Revenue Code of 1997.

    5 Rollo, pp. 522-537.

    6 Id. at 538-547.

    7SEC. 22. Franchises of Domestic Airlines. - The provisions of P.D. No. 1590 on the franchise tax of Philippine Airlines, Inc., R.A. No. 7151 on the franchise tax of Cebu Air, Inc., R.A. No. 7583 on the franchise tax of Aboitiz Air Transport Corporation, R.A. No. 7909 on the franchise tax of Pacific Airways Corporation, R.A. No. 8339 on the franchise tax of Air Philippines, or any other franchise agreement or law pertaining to a domestic airline to the contrary notwithstanding:
    (A) The franchise tax is abolished;
    (B) The franchisee shall be liable to the corporate income tax;
    (C) The franchisee shall register for value-added tax under Section 236, and to account under Title IV of the National Internal Revenue Code of 1997, as amended, for value-added tax on its sale of goods, property or services and its lease of property; and
    (D) The franchisee shall otherwise remain exempt from any taxes, duties, royalties, registration, license, and other fees and charges, as may be provided by their respective franchise agreement.
    8 G.R. No. 198759, July 1, 2013, 700 SCRA 322.

    9Commissioner of Internal Revenue v. Central Luzon Drug Corporation, G. R. No. 159647, April 15, 2005, 456 SCRA 414.

    10 G.R. No. 180066, July 7, 2009, 592 SCRA 237, 261.

    11 Id.

    12 G.R. No. 198759, July 1, 2013, 700 SCRA 322.

    13 Id. at 336.

    14 Id. at 337-339.

    15Commissioner of Internal Revenue v. United International Pictures, AB, G.R. No. 169565, January 21, 2009, 577 SCRA 1, 5.

    16 Id.

    17 G.R. Nos. 167274-75, July 21, 2008, 559 SCRA 160.

    G.R. Nos. 212536-37, August 27, 2014 - COMMISSIONER OF INTERNAL REVENUE AND COMMISSIONER OF CUSTOMS, Petitioners, v. PHILIPPINE AIRLINES, INC., Respondent.


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