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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
 

   
December-2014 Jurisprudence                 

  • G.R. No. 193670, December 03, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. VENERANDO DELA CRUZ Y SEBASTIAN, Accused-Appellant.

  • G.R. No. 205136, December 02, 2014 - OLIVIA DA SILVA CERAFICA, Petitioner, v. COMMISSION ON ELECTIONS, Respondent.

  • A.C. No. 8103, December 03, 2014 - ATTY. AURELIO C. ANGELES, JR., PROVINCIAL LEGAL OFFICER, BATAAN CAPITOL, BALANGA CITY, BATAAN, Complainant, v. ATTY. RENATO C. BAGAY, Respondent.

  • G.R. No. 193385, December 01, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DATS GANDAWALI Y GAPAS AND NOL PAGALAD Y ANAS, Accused-Appellants.

  • A.M. No. P-13-3163 [Formerly OCA IPI No. 12-3861-P], December 01, 2014 - MARCIDITO A. MIRANDA, Complainant, v. ERNESTO G. RAYMUNDO, JR., SHERIFF III, METROPOLITAN TRIAL COURT, BRANCH 74, TAGUIG CITY, Respondent.

  • A.C. No. 7687, December 03, 2014 - RAUL C. LANUZA AND REYNALDO C. RASING, Complainants, v. ATTYS. FRANKIE O. MAGSALIN III AND PABLO R. CRUZ, Respondents.; A.C. No. 7688 - RAUL C. LANUZA AND REYNALDO C. RASING, Complainants, v. ATTYS. FRANKIE O. MAGSALIN III, PETER ANDREW S. GO AND PABLO R. CRUZ, Respondents.

  • G.R. No. 179597, December 03, 2014 - IGLESIA FILIPINA INDEPENDIENTE, Petitioner, v. HEIRS OF BERNARDINO TAEZA, Respondents.

  • A.M. No. P-11-2917, December 02, 2014 - MARIVIC C. VITOR, Complainant, v. CAROLINE GRACE ZAFRA, COURT STENOGRAPHER II, METROPOLITAN TRIAL COURT, BRANCH 71, PASIG CITY, Respondent.

  • G.R. No. 183161, December 03, 2014 - OFFICE OF THE OMBUDSMAN, Petitioner, v. AMALIO A. MALLARI, Respondent.

  • G.R. No. 199886, December 03, 2014 - CAGAYAN II ELECTRIC COOPERATIVE, INC., REPRESENTED BY ITS MANAGER AND CHIEF EXECUTIVE OFFICER, GABRIEL A. TORDESILLAS, Petitioner, v. ALLAN RAPANAN AND MARY GINE TANGONAN, Respondents.

  • G.R. No. 206162, December 10, 2014 - ALEX M. VALENCERINA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 192232, December 10, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOSE ESTALIN PRODENCIADO, Accused-Appellant.

  • G.R. No. 190349, December 10, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. FRANCASIO DELFIN, Accused-Appellant.

  • G.R. No. 211465, December 03, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. SHIRLEY A. CASIO, Accused-Appellant.

  • G.R. No. 208462, December 10, 2014 - SPOUSES CARLOS J. SUNTAY AND ROSARIO R. SUNTAY, Petitioners, v. KEYSER MERCANTILE, INC., Respondent.

  • G.R. No. 193108, December 10, 2014 - MARILYN VICTORIO-AQUINO, Petitioner, v. PACIFIC PLANS, INC. AND MAMERTO A. MARCELO, JR. (COURT-APPOINTED REHABILITATION RECEIVER OF PACIFIC PLANS, INC.), Respondents.

  • G.R. No. 193100, December 10, 2014 - SAMAR-I ELECTRIC COOPERATIVE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 209219, December 02, 2014 - BASES CONVERSION AND DEVELOPMENT AUTHORITY (BCDA), Petitioner, v. COMMISSION ON AUDIT CHAIRPERSON MA. GRACIA M. PULIDO-TAN, COMMISSIONER HEIDI L. MENDOZA AND COMMISSIONER ROWENA V. GUANZON, THE COMMISSIONERS, COMMISSION ON AUDIT, Respondents.

  • G.R. No. 211703, December 10, 2014 - EDELBERT C. UYBOCO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • A.C. No. 10579, December 10, 2014 - ERLINDA FOSTER, Complainant, v. ATTY. JAIME V. AGTANG, Respondent.

  • A.C. No. 10548, December 10, 2014 - CAROLINE CASTAÑEDA JIMENEZ, Complainant, v. ATTY. EDGAR B. FRANCISCO, Respondent.

  • G.R. No. 207682, December 10, 2014 - CONRADO B. NICART, JR., AS PROVINCIAL GOVERNOR OF LGU-EASTERN SAMAR, Petitioner, v. MA. JOSEFINA C. TITONG AND JOSELITO M. ABRUGAR, SR., Respondents.

  • G.R. No. 191694, December 03, 2014 - NARCISO ZAPANTA, EDILBERTO CAPULONG AND CLARITA CAPULONG, Petitioners, v. CO KING KI AS REPRESENTED BY HIS ATTORNEY-IN-FACT WILLIAM CO, Respondent.

  • G.R. No. 156577, December 03, 2014 - ALEJANDRO C. RIVERA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.; G.R. NO. 156587 - ALFREDO Y. PEREZ, JR., Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.; G.R. NO. 156749 - LUIS D. MONTERO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 203022, December 03, 2014 - ANTONIO MARTINEZ, Petitioner, v. HON. RONALDO B. MARTIN, PRESIDING JUDGE AND ROLANDO PALMARES, DEPUTY SHERIFF, BOTH OF THE REGIONAL TRIAL COURT OF ANTIPOLO CITY, BRANCH 73, AND NATALIA REALTY, INC., Respondent.

  • G.R. No. 204745, December 08, 2014 - MINDANAO II GEOTHERMAL PARTNERSHIP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 208261, December 08, 2014 - PHILIPPINE AMUSEMENT AND GAMING CORPORATION, Petitioner, v. LORENIA P. DE GUZMAN, Respondent.

  • G.R. No. 210148, December 08, 2014 - ANTONIO L. DALURAYA, Petitioner, v. MARLA OLIVA, Respondent.

  • G.R. No. 194077, December 03, 2014 - FLORENTINO W. LEONG AND ELENA LEONG, ET AL., Petitioners, v. EDNA C. SEE, Respondent.

  • G.R. No. 170046, December 10, 2014 - PEOPLE OF THE PHILIPPINES, Petitioner, v. MAXIMO A. BORJE, JR., BURT B. FAVORITO, FLORENDO B. ARIAS, ERDITO Q. QUARTO, AGERICO C. PALAYPAY, NAPOLEON S. ANAS, DANILO C. PLANTA, LUISITO S. DELA ROSA, ROGELIO L. BERAY, NORMA A. VILLARMINO, RICARDO M. JUAN, JR., NELSON UMALI, MARIA LUISA T. CRUZ, MELISSA T. ESPINA, VIOLETA R. TADEO, JESSICA J. CATIBAYAN, VIOLETA C. AMAR, RONALDO G. SIMBAHAN, FELIPE A. SAN JOSE, ROLANDO C. CASTILLO, CONCHITA N. DELA CRUZ, JANETTE A. BUGAYONG, JESUS D. CAPUZ, RODELIA R. UY, ROMEO C. FULLIDO, NONETTE H. FULLIDO, VICTORIA M. GO, CARMELITO V. EDEM, AUGUSTO C. CAPUZ,+ VICENTE SANTOS, JR., JOHN DOES AND JANE DOES, AND THE SANDIGANBAYAN (SECOND DIVISION), Respondents.

  • G.R. No. 193707, December 10, 2014 - NORMA A. DEL SOCORRO, FOR AND IN BEHALF OF HER MINOR CHILD RODERIGO NORJO VAN WILSEM, Petitioner, v. ERNST JOHAN BRINKMAN VAN WILSEM, Respondent.

  • G.R. No. 206768, December 03, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. LEONARDO CASTRODES, Accused-Appellant.

  • G.R. No. 185590, December 03, 2014 - METROPOLITAN BANK AND TRUST COMPANY, Petitioner, v. LEY CONSTRUCTION AND DEVELOPMENT CORPORATION AND SPOUSES MANUEL LEY AND JANET LEY, Respondents.

  • G.R. No. 174996, December 03, 2014 - BRO. BERNARD OCA, FSC, BRO. DENNIS MAGBANUA, FSC, MRS. CIRILA MOJICA, MRS. JOSEFINA PASCUAL AND ST. FRANCIS SCHOOL OF GENERAL TRIAS, CAVITE, INC., Petitioner, v. LAURITA CUSTODIO, Respondent.

  • G.R. No. 180364, December 03, 2014 - TZE SUN WONG, Petitioner, v. KENNY WONG, Respondent.

  • G.R. No. 187589, December 03, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. THE STANLEY WORKS SALES (PHILS.), INCORPORATED, Respondent.

  • G.R. No. 209386, December 08, 2014 - MEL CARPIZO CANDELARIA, Petitioner, v. THE PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 206661, December 10, 2014 - HON. ORLANDO C. CASIMIRO, IN HIS CAPACITY AS ACTING OMBUDSMAN, OFFICE OF THE OMBUDSMAN; HON. ROGELIO L. SINGSON, IN HIS CAPACITY AS DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS SECRETARY, Petitioner, v. JOSEFINO N. RIGOR, Respondent.

  • G.R. No. 201781, December 10, 2014 - ANNIE GERONIMO, SUSAN GERONIMO AND SILVERLAND ALLIANCE CHRISTIAN CHURCH*, Petitioners, v. SPS. ESTELA C. CALDERON AND RODOLFO T. CALDERON, Respondents.

  • G.R. No. 212388, December 10, 2014 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. HEIRS OF SPOUSES DONATO SANCHEZ AND JUANA MENESES, REPRESENTED BY RODOLFO S. AGUINALDO, Respondents.

  • G.R. No. 195390, December 10, 2014 - GOV. LUIS RAYMUND F. VILLAFUERTE, JR., AND THE PROVINCE OF CAMARINES SUR, Petitioners, v. HON. JESSE M. ROBREDO, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT, Respondent.

  • G.R. No. 208890, December 08, 2014 - JOEL N. MONTALLANA, Petitioner, v. LA CONSOLACION COLLEGE MANILA, SR. IMELDA A. MORA, AND ALBERT D. MANALILI,* Respondents.

  • G.R. No. 151258, December 01, 2014 - ARTEMIO VILLAREAL, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.; G.R. No. 154954 - PEOPLE OF THE PHILIPPINES, Petitioner, v. THE HONORABLE COURT OF APPEALS, ANTONIO MARIANO ALMEDA, DALMACIO LIM, JR., JUNEL ANTHONY AMA, ERNESTO JOSE MONTECILLO, VINCENT TECSON, ANTONIO GENERAL, SANTIAGO RANADA III, NELSON VICTORINO, JAIME MARIA FLORES II, ZOSIMO MENDOZA, MICHAEL MUSNGI, VICENTE VERDADERO, ETIENNE GUERRERO, JUDE FERNANDEZ, AMANTE PURISIMA II, EULOGIO SABBAN, PERCIVAL D. BRIGOLA, PAUL ANGELO SANTOS, JONAS KARL B. PEREZ, RENATO BANTUG, JR., ADEL ABAS, JOSEPH LLEDO, AND RONAN DE GUZMAN, Respondents.; G.R. No. 155101 - FIDELITO DIZON, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondents.; G.R. Nos. 178057 & 178080 - GERARDA H. VILLA, Petitioner, v. MANUEL LORENZO ESCALONA II, MARCUS JOEL CAPELLAN RAMOS, CRISANTO CRUZ SARUCA, JR., AND ANSELMO ADRIANO, Respondents.

  • G.R. No. 198928, December 18, 2014 - CBK POWER COMPANY LIMITED, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 203760, December 03, 2014 - HOMER C. JAVIER, REPRESENTED BY HIS MOTHER AND NATURAL GUARDIAN, SUSAN G. CANENCIA, Petitioner, v. SUSAN LUMONTAD, Respondent.

  • A.C. No. 8085, December 01, 2014 - FELIPE LAYOS, Complainant, v. ATTY. MARLITO I. VILLANUEVA, Respondent.

  • G.R. No. 215427, December 10, 2014 - PHILIPPINE AMUSEMENT AND GAMING CORPORATION (PAGCOR), Petitioner, v. THE BUREAU OF INTERNAL REVENUE, REPRESENTED BY JOSE MARIO BUÑAG, IN HIS CAPACITY AS COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE, AND JOHN DOE AND JANE DOE, WHO ARE PERSONS ACTING FOR, IN BEHALF OR UNDER THE AUTHORITY OF RESPONDENT, Respondent.

  • G.R. No. 149638, December 10, 2014 - MONCAYO INTEGRATED SMALL-SCALE MINERS ASSOCIATION, INC. [MISSMA], Petitioner, v. SOUTHEAST MINDANAO GOLD MINING CORP., JB. MGT. MINING CORP., PICOP RESOURCES, INC., MT. DIWATA UPPER ULIP MANDAYA TRIBAL COUNCIL, INC. AND BALITE INTEGRATED SMALL-SCALE MINING CORP., (BISSMICO), Respondents.; G.R. NO. 149916 - HON. ANTONIO H. CERILLES, IN HIS CAPACITY AS SECRETARY OF DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES, Petitioner, v. SOUTHEAST MINDANAO GOLD MINING CORPORATION (SMGMC) AND BALITE INTEGRATED SMALL-SCALE MINING CORP., (BISSMICO), Respondents.

  • G.R. No. 120051, December 10, 2014 - CITY OF MANILA, HON. ALFREDO S. LIM, AS MAYOR OF THE CITY OF MANILA, AND ANTHONY Y. ACEVEDO, CITY TREASURER, Petitioners, v. HON. ANGEL VALERA COLET, AS PRESIDING JUDGE, REGIONAL TRIAL COURT OF MANILA (BR. 43), AND MALAYSIAN AIRLINE SYSTEM, Respondents.; G.R. NO. 121613 - MAERSK-FILIPINAS, INC., AMERICAN PRESIDENT LINES, LTD., FLAGSHIP TANKERS CORP., CORE INDO MARITIME CORP., AND CORE MARITIME CORP., Petitioners, v. CITY OF MANILA, MAYOR ALFREDO LIM, VICE MAYOR LITO ATIENZA,1] SANGGUNIANG PANLUNGSOD AND CITY TREASURER ANTHONY ACEVEDO, Respondents.; G.R. NO. 121675 - EASTERN SHIPPING LINES, INC., Petitioner, v. CITY COUNCIL OF MANILA, THE MAYOR OF MANILA AND THE CITY OF MANILA, Respondents.; G.R. NO. 121704 - WILLIAM LINES, INC., NEGROS NAVIGATION CO., INC., LORENZO SHIPPING CORPORATION, CARLOS A. GOTHONG LINES, INC., ABOITIZ SHIPPING CORPORATION, ABOITIZ AIR TRANSPORT CORPORATION, ABOITIZ HAULERS, INC., AND SOLID SHIPPING LINES CORPORATION, Petitioners, v. REGIONAL TRIAL COURT OF MANILA, BRANCH 32, CITY OF MANILA, MAYOR ALFREDO LIM, VICE MAYOR LITO ATIENZA, SANGGUNIANG PANLUNGSOD, AND CITY TREASURER ANTHONY ACEVEDO, Respondents.; G.R. NOS. 121720-28 - PNOC SHIPPING AND TRANSPORT CORPORATION, Petitioner, v. HON. JUAN T. NABONG, JR., PRESIDING JUDGE, REGIONAL TRIAL COURT OF MANILA, BRANCH 32; THE CITY OF MANILA; MAYOR ALFREDO LIM; VICE MAYOR LITO ATIENZA; SANGGUNIANG PANLUNGSOD, AND CITY TREASURER ANTHONY ACEVEDO, Respondents.; G.R. NOS. 121847-55 - MAERSK-FILIPINAS, INC., AMERICAN PRESIDENT LINES, SEA-LAND SERVICES, INC., OVERSEAS FREIGHTERS SHIPPING, INC., DONGNAMA SHIPPING CO., LTD., FLAGSHIP TANKERS, CORE INDO MARITIME CORP., CORE MARITIME CORP., AND EASTERN SHIPPING LINES, INC., Petitioners, v. CITY OF MANILA, HON. MAYOR ALFREDO S. LIM, HON. VICE MAYOR LITO ATIENZA, JR., SANGGUNIANG PANLUNGSOD NG MAYNILA, AND CITY TREASURER ANTHONY Y. ACEBEDO AND THEIR AGENTS OR REPRESENTATIVES, AND HON. JUDGE JUAN C. NABONG, JR., BRANCH 32, REGIONAL TRIAL COURT OF MANILA, RESPONDENTS, WILLIAM LINES, INC., NEGROS NAVIGATION CO., INC., LORENZO SHIPPING CORPORATION, CARLOS A. GOTHONG LINES, INC., ABOITIZ SHIPPING CORPORATION, ABOITIZ AIR TRANSPORT CORPORATION, ABOITIZ HAULERS, INC., SOLID SHIPPING LINES CORPORATION AND PNOC SHIPPING & TRANSPORT CORPORATION, Intervenors.; G.R. NO. 122333 - COSCO CONTAINER LINES AND HEUNG-A SHIPPING CO., LTD., BOTH REPRESENTED BY THEIR RESIDENT AGENT, WALLEM PHILIPPINES SHIPPING, INC.; DSR SENATOR LINES, COMPANIA SUD AMERICANA DE VAPORES S.A., AND ARIMURA SANGYO COMPANY, LTD., ALL REPRESENTED BY THEIR RESIDENT AGENT, C.F. SHARP SHIPPING AGENCIES, INCORPORATED; PACIFIC INTERNATIONAL LINES (PTE) LTD. AND PACIFIC EAGLE LINES (PTE) LTD., BOTH REPRESENTED BY THEIR RESIDENT AGENT, TMS SHIP AGENCIES, INC.; COMPAGNIE MARITIME D’ AFFRETEMENT (CMA), REPRESENTED BY ITS RESIDENT AGENT, INCHCAPE SHIPPING SERVICES; EVERETT ORIENT LINES, INC., REPRESENTED BY ITS RESIDENT AGENT, EVERETT STEAMSHIP CORPORATION; YANGMING MARINE TRANSPORT CORP., REPRESENTED BY ITS RESIDENT AGENT, SKY INTERNATIONAL, INC.; NIPON YUSEN KAISHA, REPRESENTED BY ITS RESIDENT AGENT, FIL-JAPAN SHIPPING CORPORATION; HYUNDAI MERCHANT MARINE CO. LTD., REPRESENTED BY ITS RESIDENT AGENT, CITADEL LINES; MALAYSIAN INTERNATIONAL SHIPPING CORPORATION BERHAD, REPRESENTED BY ITS RESIDENT AGENT, ROYAL CARGO AGENCIES, INC.; BOLT ORIENT LINE, REPRESENTED BY ITS RESIDENT AGENT, FILSOV SHIPPING COMPANY, INC.; MITSUI-O.S.K. LINES, LTD., REPRESENTED BY ITS RESIDENT AGENT, MAGSAYSAY AGENCIES, INC.; PHILS., MICRONESIA & ORIENT NAVIGATION CO. (PMSO LINE), REPRESENTED BY ITS RESIDENT AGENT, VAN TRANSPORT COMPANY, INC.; LLOYD TRIESTINO DI NAVIGAZIONE S.P.A.N. AND COMPAGNIE GENERALE MARITIME, BOTH REPRESENTED BY THEIR RESIDENT AGENT, F.E. ZUELLIG (M), INC.; AND MADRIGAL-WAN HAI LINES, Petitioners, v. CITY OF MANILA, MAYOR ALFREDO LIM, VICE MAYOR LITO ATIENZA, SANGGUNIANG PANLUNGSOD AND CITY TREASURER ANTHONY Y. ACEBEDO, Respondents.; G.R. NO. 122335 - SULPICIO LINES, INC., Petitioner, v. REGIONAL TRIAL COURT OF MANILA, BRANCH 32, CITY OF MANILA MAYOR ALFREDO LIM, VICE MAYOR LITO ATIENZA, SANGGUNIANG PANLUNGSOD AND CITY TREASURER ANTHONY ACEVEDO, Respondents.; G.R. NO. 122349 - ASSOCIATION OF INTERNATIONAL SHIPPING LINES, INC., IN ITS OWN BEHALF AND IN REPRESENTATION OF ITS MEMBERS, Petitioner, v. CITY OF MANILA, MAYOR ALFREDO LIM, VICE MAYOR LITO ATIENZA, SANGGUNIANG PANLUNGSOD AND CITY TREASURER ANTHONY ACEVEDO, Respondents.; G.R. NO. 124855 - DONGNAMA SHIPPING CO., LTD. AND KYOWA SHIPPING LTD. HEREIN REPRESENTED BY SKY INTERNATIONAL, INC., Petitioners, v. COURT OF APPEALS, CITY OF MANILA MAYOR ALFREDO LIM, VICE MAYOR LITO ATIENZA, CITY COUNCIL OF MANILA, AND CITY TREASURER ANTHONY ACEVEDO, Respondents.

  • G.R. No. 204944-45, December 03, 2014 - FUJI TELEVISION NETWORK, INC., Petitioner, v. ARLENE S. ESPIRITU, Respondent.

  • G.R. No. 168612, December 10, 2014 - PHILIPPINE ELECTRIC CORPORATION (PHILEC), Petitioner, v. COURT OF APPEALS, NATIONAL CONCILIATION AND MEDIATION BOARD (NCMB), DEPARTMENT OF LABOR AND EMPLOYMENT, RAMON T. JIMENEZ, IN HIS CAPACITY AS VOLUNTARY ARBITRATOR, PHILEC WORKERS’ UNION (PWU), ELEODORO V. LIPIO, AND EMERLITO C. IGNACIO, Respondents.

  • G.R. No. 204926, December 03, 2014 - ANACLETO C. MANGASER, REPRESENTED BY HIS ATTORNEY-IN-FACT EUSTAQUIO DUGENIA, Petitioner, v. DIONISIO UGAY, Respondent.

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    G.R. No. 204745, December 08, 2014 - MINDANAO II GEOTHERMAL PARTNERSHIP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

      G.R. No. 204745, December 08, 2014 - MINDANAO II GEOTHERMAL PARTNERSHIP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

    PHILIPPINE SUPREME COURT DECISIONS

    FIRST DIVISION

    G.R. No. 204745, December 08, 2014

    MINDANAO II GEOTHERMAL PARTNERSHIP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

    D E C I S I O N

    PERLAS-BERNABE, J.:

    Assailed in this petition for review on certiorari1 are the Decision2 dated July 5, 2012 and the Resolution3 dated November 29, 2012 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 750, which affirmed the Resolutions dated January 20, 20114 and March 15, 20115 of the CTA Second Division (CTA Division) in CTA Case Nos. 8082 and 8106 dismissing the claim for refund of excess input value-added tax (VAT) of petitioner Mindanao II Geothermal Partnership (petitioner) in CTA Case No. 8082 for being prematurely filed.

    The Facts

    Petitioner, a partnership duly registered with the Securities and Exchange Commission, is a VAT-registered entity with VAT/ Tax Identification No. 004-766-953, and is engaged in the generation, collection, and distribution of electricity.6 On March 11, 1997, it entered into a Build-Operate-Transfer Contract with the Philippine National Oil Company-Energy Development Corporation (PNOC-EDC) for the finance, engineering, supply, installation, testing, commissioning, operation, and maintenance of a 48.25 megawatt geothermal power plant, provided that the PNOC-EDC shall supply and deliver steam to petitioner at no cost. In turn, petitioner shall convert the steam into electric capacity and energy for the PNOC-EDC, and shall deliver the same to the National Power Corporation for and on behalf of the PNOC-EDC.7  For this purpose, petitioner’s 48.25 megawatt geothermal power plant was accredited by the Department of Energy as a Block Power Production Facility, pursuant to the provisions of Executive Order No. 215. The Energy Regulatory Commission likewise issued Certificate of Compliance Nos. 03-10-GXT25-0025 and 08-12-GXT25-0025 in petitioner’s favor.8

    On April 24, 2008, July 25, 2008, October 24, 2008, and January 2, 2009, petitioner filed its quarterly VAT returns for the four (4) quarters of 2008 reflecting the amount of P6,149,256.25 as unutilized/excess input VAT.9

    On December 28, 2009, petitioner filed before the Bureau of Internal Revenue (BIR) District Office No. 108 of Kidapawan City, Cotabato an administrative claim for refund/credit of its unapplied and unutilized input VAT for the year 2008 in the aforesaid amount.10 Thereafter, or on March 30, 2010, petitioner filed its judicial claim for refund/credit of its unutilized/excess input VAT for the first quarter of 2008 in the amount of P1,624,603.3311 before the CTA, docketed as CTA Case No. 8082.12 About two (2) months later, or on May 27, 2010, petitioner filed its judicial claim for refund/credit of its unutilized/excess input VAT for the second to fourth quarters of 2008 in the amount of P4,524,652.9213 before the CTA, docketed as CTA Case No. 8106. Eventually, the two cases were consolidated by the CTA.14

    On December 7, 2010, respondent Commissioner of Internal Revenue (CIR) filed a Motion to Dismiss,15 praying for the dismissal of CTA Case No. 8082 on the ground of lack of jurisdiction.16 Relying on the case of CIR v. Aichi Forging Company of Asia, Inc. (Aichi),17 the CIR contended that since the judicial claim for refund/credit in Case No. 8082 was filed only 107 days from the filing of the administrative claim,18 it should be dismissed for being prematurely filed for petitioner’s failure to comply with the 120-day period prescribed under Section 112 (D) of the National Internal Revenue Code (NIRC).19

    The CTA Division Ruling

    In a Resolution20 dated January 20, 2011, the CTA Division granted the CIR’s motion to dismiss, and accordingly, dismissed CTA Case No. 8082 for being prematurely filed.21 It agreed with the CIR’s contention and held that pursuant to jurisprudence laid down in Aichi, the expiration of the 120-day period is crucial before a taxpayer may file a judicial claim for refund before the CTA.22 The CTA Division then concluded that petitioner’s premature filing of its judicial claim for refund/credit warrants a dismissal inasmuch as the CTA acquired no jurisdiction over the same.23

    Petitioner moved for reconsideration,24 which was, however, denied in a Resolution25 dated March 15, 2011. Aggrieved, petitioner appealed to the CTA En Banc.

    The CTA En Banc Ruling

    In a Decision26 dated July 5, 2012, the CTA En Banc dismissed petitioner’s appeal for lack of merit, and thereby affirmed the ruling of the CTA Division. Also citing Aichi, the CTA En Banc held that compliance with the 120-day period stated in Section 112 (D) of the NIRC is a mandatory and judicial requisite in the filing of a judicial claim for refund/credit of input VAT before the CTA.27 Hence, petitioner’s non-compliance therewith is fatal to its refund/credit claim in Case No. 8082, and as such, the CTA Division correctly dismissed the same on the ground of prematurity.28

    Undaunted, petitioner moved for reconsideration,29 which was, however, denied in a Resolution30 dated November 29, 2012, hence, this petition.

    The Issue Before the Court

    The primordial issue for the Court’s resolution is whether or not the CTA En Banc correctly affirmed the CTA Division’s dismissal of petitioner’s judicial claim for refund/credit of input VAT in CTA Case No. 8082 for being prematurely filed.

    The Court’s Ruling

    The petition is meritorious.

    Section 112 of the NIRC, as amended by RA 9337,31 provides:chanroblesvirtuallawlibrary
    SEC. 112. Refunds or Tax Credits of Input Tax. –

    (A) Zero-Rated or Effectively Zero-Rated Sales. – any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made , apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: x x x.

    x x x x

    (C) Period within which Refund or Tax Credit of Input Taxes shall be Made. – In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsection (A) hereof.

    In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty day-period, appeal the decision or the unacted claim with the Court of Tax Appeals.

    x x x x (Emphases and underscoring supplied)

    In the Aichi case cited by both the CTA Division and the CTA En Banc, the Court held that the observance of the 120-day period is a mandatory and jurisdictional requisite to the filing of a judicial claim for refund/credit of input VAT before the CTA. Consequently, its non-observance would lead to the dismissal of the judicial claim on the ground of lack of jurisdiction. Aichi also clarified that the two (2)-year prescriptive period applies only to administrative claims and not to judicial claims.32 Succinctly put, once the administrative claim is filed within the two (2)-year prescriptive period, the claimant must wait for the 120-day period to end and, thereafter, he is given a 30-day period to file his judicial claim before the CTA, even if said 120-day and 30-day periods would exceed the aforementioned two (2)-year prescriptive period.33

    However, in CIR v. San Roque Power Corporation (San Roque),34 the Court recognized an exception to the mandatory and jurisdictional nature of the 120-day period. It ruled that BIR Ruling No. DA-489-03 dated December 10, 2003 provided a valid claim for equitable estoppel under Section 24635 of the NIRC. In essence, the aforesaid BIR Ruling stated that the “taxpayer-claimant need not wait for the lapse of the 120-day period before it could seek judicial relief with the CTA by way of Petition for Review.”36

    Recently, in Taganito Mining Corporation v. CIR,37 the Court reconciled the pronouncements in the Aichi and San Roque cases in the following manner:

    Reconciling the pronouncements in the Aichi and San Roque cases, the rule must therefore be that during the period December 10, 2003 (when BIR Ruling No. DA-489-03 was issued) to October 6, 2010 (when the Aichi case was promulgated), taxpayers-claimants need not observe the 120-day period before it could file a judicial claim for refund of excess input VAT before the CTA. Before and after the aforementioned period (i.e., December 10, 2003 to October 6, 2010), the observance of the 120-day period is mandatory and jurisdictional to the filing of such claim. (Emphases and underscoring supplied)38

    In this case, records disclose that petitioner filed its administrative and judicial claims for refund/credit of its input VAT in CTA Case No. 8082 on December 28, 2009 and March 30, 2010, respectively, or during the period when BIR Ruling No. DA-489-03 was in place, i.e., from December 10, 2003 to October 6, 2010. As such, it need not wait for the expiration of the 120-day period before filing its judicial claim before the CTA, and hence, is deemed timely filed. In view of the foregoing, both the CTA Division and the CTA En Banc erred in dismissing outright petitioner’s claim on the ground of prematurity.

    Be that as it may, the Court is not inclined to grant outright petitioner’s claim for refund/credit of input VAT in CTA Case No. 8082 in the amount of ?1,624,603.33 representing unutilized input VAT for the first quarter of 2008. This is because the determination of petitioner’s entitlement to such claim would necessarily involve questions of fact, which are not reviewable and cannot be passed upon by the Court in the exercise of its power of review under Rule 45 of the Rules of Court.39 In addition, the CTA Division, as affirmed by the CTA En Banc, dismissed the judicial claim on a preliminary procedural technicality. Hence, the Court deems it prudent to remand the case to the CTA Division for resolution of the instant case on the merits.

    WHEREFORE, the petition is GRANTED.  The Decision dated July 5, 2012 and the Resolution dated November 29, 2012 of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 750 are hereby REVERSED and SET ASIDE. Accordingly, CTA Case No. 8082 is REMANDED to the CTA Second Division for its resolution on the merits.

    SO ORDERED.

    Sereno, C.J., (Chairperson), Carpio,* Leonardo-De Castro, and Reyes,** JJ., concur.

    Endnotes:


    * Designated Acting Member per Special Order No. 1899 dated December 3, 2014.

    ** Designated Acting Member per Special Order No. 1892 dated November 28, 2014.

    1Rollo, pp. 29-80.

    2 Id. at 9-16. Penned by Associate Justice Amelia R. Cotangco-Manalastas with Presiding Justice Ernesto D. Acosta and Associate Justices Juanito C. Castañeda, Jr., Erlinda P. Uy, Caesar A. Casanova, Olga Palanca-Enriquez, Esperanza R. Fabon-Victorino, and Cielito N. Mindaro-Grulla, concurring, and Associate Justice Lovell R. Bautista, dissenting.

    3 Id. at 22-27. Penned by Associate Justice Amelia R. Cotangco-Manalastas with Presiding Justice Ernesto D. Acosta and Associate Justices Juanito C. Castañeda, Jr., Erlinda P. Uy, Caesar A. Casanova, Esperanza R. Fabon-Victorino, and Cielito N. Mindaro-Grulla, concurring, and Associate Justice Lovell R. Bautista, dissenting. Associate Justice Olga Palanca-Enriquez was on leave.

    4 Id. at 126-130. Signed by Associate Justices Caesar A. Casanova and Cielito N. Mindaro-Grulla. Associate Justice Juanito C. Castañeda, Jr. was on leave.

    5 Id. at 140-141. Signed by Associate Justices Juanito C. Castañeda, Jr., Caesar A. Casanova, and Cielito N. Mindaro-Grulla.

    6 Id. at 11.

    7 Id. at 10.

    8 Id. at 10-11.

    9 Id. at 11.

    10 Id.

    11 Id. at 37 and 112.

    12 Id. at 11.

    13 Id. at 37.

    14 Id. at 11.

    15 Id. at 112-115. See also id. at 12.

    16 Id. at 114.

    17 G.R. No. 184823, October 6, 2010, 632 SCRA 422.

    18Rollo, p. 112.

    19 Id. at 112-113.

    20 Id. at 126-130.

    21 Id. at 130.

    22 Id. at 128-129.

    23 Id. at 128-130.

    24 See Motion for Reconsideration dated February 4, 2011; id. at 131-139.

    25 Id. at 140-141.

    26 Id. at 9-16.

    27 See id. at 13-14.

    28 Id. at 12-15.

    29 See Motion for Reconsideration dated July 26, 2012; id. at 191-216.

    30 Id. at 22-27.

    31 Entitled “An Act Amending Sections 27, 28, 34, 106, 107, 108, 109, 110, 111, 112, 113, 114, 116, 117, 119, 121, 148, 151, 236, 237 and 288 of the National Internal Revenue Code of 1997, As Amended, and for Other Purposes.” Its effectivity clause provides that it shall take effect on July 1, 2005 but due to a Temporary Restraining Order (TRO) filed by some taxpayers, the law took effect on November 1, 2005 when the TRO was finally lifted by the Court. (Republic of the Philippines, Bureau of Internal Revenue: Tax Code [visited December 2, 2014].)

    32 See CIR v. Aichi Forging Company of Asia, Inc., supra note 17, at 435-445.

    33 See Taganito Mining Corporation v. CIR, G.R. No. 197591, June 18, 2014.

    34 G.R. Nos. 187485, 196113, and 197156, February 12, 2013, 690 SCRA 336.

    35 Section 246 of the NIRC provides:chanroblesvirtuallawlibrary
    SEC. 246. Non-Retroactivity of Rulings. – Any revocation, modification or reversal of any of the rules and regulations promulgated in accordance with the preceding Sections or any of the rulings or circulars promulgated by the Commissioner shall not be given retroactive application if the revocation, modification or reversal will be prejudicial to the taxpayers , except in the following cases:

    (a) Where the taxpayer deliberately misstates or omits material facts from his return or any document required of him by the Bureau of Internal Revenue;

    (b) Where the facts subsequently gathered by the Bureau of Internal Revenue are materially different from the facts on which the ruling is based; or

    (c) Where the taxpayer acted in bad faith. (Emphases and underscoring supplied)
    36 CIR v. San Roque Power Corporation, supra note 34, at 401.

    37 Supra note 33.

    38 Id.

    39 See Republic of the Philippines, represented by the Department of Public Works and Highways (DPWH) v. Asia Pacific Integrated Steel Corporation, G.R. No. 192100, March 12, 2014.

    G.R. No. 204745, December 08, 2014 - MINDANAO II GEOTHERMAL PARTNERSHIP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.


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