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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. 187589, December 03, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. THE STANLEY WORKS SALES (PHILS.), INCORPORATED, Respondent.

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

    PHILIPPINE SUPREME COURT DECISIONS

    FIRST DIVISION

    G.R. No. 187589, December 03, 2014

    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. THE STANLEY WORKS SALES (PHILS.), INCORPORATED, Respondent.

    D E C I S I O N

    SERENO,C.J.:

    This is a Petition for Review on Certiorari1 filed by the Commissioner of Internal Revenue (petitioner) under Rule 45 of the 1997 Rules of Civil Procedure assailing the Court of Tax Appeals En Banc (CTA En Banc) Decision2 dated 27 February 2009 and Resolution3 dated 24 April 2009 in C.T.A. EB No. 406.

    THE FACTS

    The pertinent findings of fact of the CTA En Banc are as follows:

    Petitioner is the duly appointed officer of the Bureau of Internal Revenue (BIR) mandated to exercise the powers and perform the duties of his office including, among others, the power to decide disputed assessments, refunds of internal revenue taxes, fees and other charges, penalties imposed in relation thereto, or other matters arising under the National Internal Revenue Code. Respondent, on the other hand, is a domestic corporation duly organized and existing under Philippine laws and duly registered with the Securities and Exchange Commission. Its office address is at the 5th Floor, Pan Pacific Hotel, Adriatico Street corner Gen. Malvar Street, Manila.

    Respondent is authorized “to engage in the business of designing, manufacturing, fabricating, or otherwise producing, and the purchase, sale at wholesale, importation, export, distribution, marketing or otherwise dealing with, construction and hardware materials, tools, fixtures and equipment.”

    On January 1, 1979, respondent and Stanley Works Agencies (Pte.) Limited, Singapore (Stanley-Singapore) entered into a Representation Agreement. Under such agreement, Stanley-Singapore appointed respondent as its sole agent for the selling of its products within the Philippines on an indent basis.

    On April 16, 1990, respondent filed with the BIR its Annual Income Tax Return for taxable year 1989.

    On March 19, 1993, pursuant to Letter of Authority dated July 3, 1992, the BIR issued against respondent a Pre-Assessment Notice (PAN) No. 002523 for 1989 deficiency income tax.

    On March 29, 1993, respondent received its copy of the PAN.

    On April 12, 1993, petitioner, through OTC Domingo C. Paz of Revenue Region No. 4B-2 of Makati, issued to respondent Assessment Notice No. 002523-89-6014 for deficiency income tax for taxable year 1989. The Notice was sent on April 15, 1993 and respondent received it on April 21, 1993.

    On May 19, 1993, respondent, through its external auditors Punongbayan & Araullo, filed a protest letter and requested reconsideration and cancellation of the assessment.

    On November 16, 1993, a certain Mr. John Ang, on behalf of respondent, executed a “Waiver of the Defense of Prescription Under the Statute of Limitations of the National Internal Revenue Code” (Waiver). Under the terms of the Waiver, respondent waived its right to raise the defense of prescription under Section 223 of the NIRC of 1977 insofar as the assessment and collection of any deficiency taxes for the year ended December 31, 1989, but not after June 30, 1994. The Waiver was not signed by petitioner or any of his authorized representatives and did not state the date of acceptance as prescribed under Revenue Memorandum Order No. 20-90. Respondent did not execute any other Waiver or similar document before or after the expiration of the November 16, 1993 Waiver on June 30, 1994.

    On January 6, 1994, respondent, through its external auditors Punongbayan & Araullo, wrote a letter to the Chief of the BIR Appellate Division and requested the latter to take cognizance of respondent's protest/request for reconsideration, asserting that the dispute involved pure questions of law. On February 22, 1994, respondent sent a similar letter to the Revenue District Officer (RDO) of BIR Revenue Region No. 4B-2 and asked for the transmittal of the entire docket of the subject tax assessment to the BIR Appellate Division.

    On September 30, 1994, respondent, through its external auditors Punongbayan & Araullo, submitted a Supplemental Memorandum on its protest to the BIR Revenue Region No. 4B-2.

    On September 20, 1995, respondent, through its external auditors Punongbayan & Araullo, filed a Supplemental Memorandum with the BIR Appellate Division.

    On November 29, 2001, the Chief of the BIR Appellate Division sent a letter to respondent requiring it to submit duly authenticated financial statements for the worldwide operations of Stanley Works and a sworn declaration from the home office on the allocated share of respondent as a “branch office.”

    On December 11, 2001, respondent, through its counsel, the Quisumbing Torres Law Offices, wrote the BIR Appellate Division and asked for an extension of period within which to comply with the request for submission of documents. On January 15, 2002, respondent sent a request for an extension of period to submit a Supplemental Memorandum.

    On March 4, 2002, respondent, through its counsel, the Quisumbing Torres Law Offices, submitted a Supplemental Memorandum alleging, inter alia, that petitioner's right to collect the alleged deficiency income tax has prescribed.

    On March 22, 2004, petitioner rendered a Decision denying respondent’s request for reconsideration and ordering respondent to pay the deficiency income tax plus interest that may have accrued. The dispositive portion reads:

    IN VIEW WHEREOF, this Office resolves, as it hereby resolves, to DENY the request for reconsideration of STANLEY WORK SALES (Philippines), INC. dated May 19, 1993 of Assessment No. 002523-89-6014 dated April 12, 1993 issued by this Bureau demanding payment of the total amount of Php41,284,968.34 as deficiency income tax for taxable year 1989. Consequently, Stanley Works Sales (Philippines), Inc. is hereby ordered to pay the above-stated amount plus interest that may have accrued thereon to the Collection Service, within thirty (30) days from receipt hereof, otherwise, collection will be effected through the summary remedies provided by law.

    This constitutes the final decision of this Office on the matter.
    On March 30, 2004, respondent received its copy of the assailed Decision. Hence, on April 28, 2004, respondent filed before the Court in Division a Petition for Review docketed as C.T.A. Case No. 6971 entitled “The Stanley Works Sales (Philippines), Inc., petitioner, vs. Commissioner of Internal Revenue, respondent. x x x

    THE CTA FIRST DIVISION RULING4

    After trial on the merits, the CTA First Division found that although the assessment was made within the prescribed period, the period within which petitioner may collect deficiency income taxes had already lapsed.  Accordingly, the court cancelled Assessment Notice No. 002523-89-6014 dated 12 April 1993.

    The CTA Division ruled that the request for reconsideration did not suspend the running of the prescriptive period to collect deficiency income tax.  There was no valid waiver of the statute of limitations, as the following infirmities were found: (1) there was no conformity, either by respondent or his duly authorized representative; (2) there was no date of acceptance to show that both parties had agreed on the Waiver before the expiration of the prescriptive period; and (3) there was no proof that respondent was furnished a copy of the Waiver. Applying jurisprudence and relevant BIR rulings, the waiver was considered defective; thus, the period for collection of deficiency income tax had already prescribed.

    THE CTA EN BANC RULING  5

    The CTA En Banc affirmed the CTA First Division Decision dated 6 May 2008 and Resolution dated 14 July 2008.  The Waiver executed by respondent on 16 November 1993 could not be used by petitioner as a basis for extending the period of assessment and collection, as there was no evidence that the latter had acted upon the waiver.  Hence, the unilateral act of respondent in executing said document did not produce any effect on the prescriptive period for the assessment and collection of its deficiency tax.  As to the issue of estoppel, the court ruled that this measure could not be used against respondent, as it was petitioner who had failed to act within the prescribed period on the protest asking for a reconsideration of the assessment.

    ISSUES

    In the present recourse, petitioner raises the following issues:

    Whether or not petitioner’s right to collect the deficiency income tax of respondent for taxable year 1989 has prescribed.

    Whether or not respondent’s repeated requests and positive acts constitute “estoppel” from setting up the defense of prescription under the NIRC.6

    THE COURT’S RULING

    We deny the Petition.

    Petitioner mainly argues that in view of respondent’s execution of the Waiver of the statute of limitations, the period to collect the assessed deficiency income taxes has not yet prescribed.

    The resolution of the main issue requires a factual determination of the proper execution of the Waiver. The CTA Division has already made a factual finding on the infirmities of the Waiver executed by respondent on 16 November 1993. The Court found that the following requisites were absent:

    (1) Conformity of either petitioner or a duly authorized representative;

    (2) Date of acceptance showing that both parties had agreed on the Waiver before the expiration of the prescriptive period; and

    (3) Proof that respondent was furnished a copy of the Waiver.7

    These findings are undisputed by petitioner. In fact, it cites BPI v. CIR8 to support its contention that the approval of the CIR need not be express, but may be implied from the acts of the BIR officials in response to the request for reinvestigation. Accordingly, petitioner argues that the actual approval of the Waiver is apparent from the proceedings that were additionally conducted in determining the propriety of the subject assessment. 9

    We do not agree.

    The statute of limitations on the right to assess and collect a  tax means that once the period established  by law for the assessment and collection of taxes has lapsed, the government’s corresponding right to enforce that action is barred by provision of law.

    The period to assess and collect deficiency taxes may be extended only upon a written agreement between the CIR and the taxpayer prior to the expiration of the three-year prescribed period in accordance with Section 222 (b) of the NIRC.  In relation to the implementation of this provision, the CIR issued Revenue Memorandum Order (RMO) No. 20-9010 on 4 April 1990 to provide guidelines on the proper execution of the Waiver of the Statute of Limitations.  In the execution of this waiver, the following procedures should be followed:

    1. The waiver must be in the form identified hereof. This form may be reproduced by the Office concerned but there should be no deviation from such form. The phrase “but not after __________ 19___” should be filled up x x x

    2. x x x x

    Soon after the waiver is signed by the taxpayer, the Commissioner of Internal Revenue or the revenue official authorized by him, as hereinafter provided, shall sign the waiver indicating that the Bureau has accepted and agreed to the waiver. The date of such acceptance by the Bureau should be indicated. x x x.

    3. The following revenue officials are authorized to sign the waiver.

    A. In the National Office

    x x x x

    3. Commissioner
    For tax cases
    involving more
    than P1M
    B. In the Regional Offices

    1. The Revenue District Officer with respect to tax cases still pending investigation and the period to assess is about to prescribe regardless of amount.

    x x x x

    5. The foregoing procedures shall be strictly followed. Any revenue official found not to have complied with this Order resulting in prescription of the right to assess/collect shall be administratively dealt with.

    Furthermore, jurisprudence is replete with requisites of a valid waiver:

    1.  The waiver must be in the proper form prescribed by RMO 20-90.  The phrase “but not after ______ 19 ___”, which indicates the expiry date of the period agreed upon to assess/collect the tax after the regular three-year period of prescription, should be filled up.

    2. The waiver must be signed by the taxpayer himself or his duly authorized representative.  In the case of a corporation, the waiver must be signed by any of its responsible officials.  In case the authority is delegated by the taxpayer to a representative, such delegation should be in writing and duly notarized.

    3. The waiver should be duly notarized.

    4. The CIR or the revenue official authorized by him must sign the waiver indicating that the BIR has accepted and agreed to the waiver.  The date of such acceptance by the BIR should be indicated.  However, before signing the waiver, the CIR or the revenue official authorized by him must make sure that the waiver is in the prescribed form, duly notarized, and executed by the taxpayer or his duly authorized representative.

    5. Both the date of execution by the taxpayer and date of acceptance by the Bureau should be before the expiration of the period of prescription or before the lapse of the period agreed upon in case a subsequent agreement is executed.

    6. The waiver must be executed in three copies, the original copy to be attached to the docket of the case, the second copy for the taxpayer and the third copy for the Office accepting the waiver. The fact of receipt by the taxpayer of his/her file copy must be indicated in the original copy to show that the taxpayer was notified of the acceptance of the BIR and the perfection of the agreement.11

    In Philippine Journalist, Inc. v. Commissioner of Internal Revenue,12 the Court categorically stated that a Waiver must strictly conform to RMO No. 20-90.  The mandatory nature of the requirements set forth in RMO No. 20-90, as ruled upon by this Court, was recognized by the BIR itself in the latter’s subsequent issuances, namely, Revenue Memorandum Circular (RMC) Nos. 6-200513 and 29-2012.14 Thus, the BIR cannot claim the benefits of extending the period to collect the deficiency tax as a consequence of the Waiver when, in truth it was the BIR’s inaction which is the proximate cause of the defects of the Waiver.  The BIR has the burden of ensuring compliance with the requirements of RMO No. 20-90, as they have the burden of securing the right of the government to assess and collect tax deficiencies.  This right would prescribe absent any showing of a valid extension of the period set by the law.

    To emphasize, the Waiver was not a unilateral act of the taxpayer; hence, the BIR must act on it, either by conforming to or by disagreeing with the extension.  A waiver of the statute of limitations, whether on assessment or collection, should not be construed as a waiver of the right to invoke the defense of prescription but, rather, an agreement between the taxpayer and the BIR to extend the period to a date certain, within which the latter could still assess or collect taxes due.  The waiver does not imply that the taxpayer relinquishes the right to invoke prescription unequivocally.15

    Although we recognize that the power of taxation is deemed inherent in order to support the government, tax provisions are not all about raising revenue.  Our legislature has provided safeguards and remedies beneficial to both the taxpayer, to protect against abuse; and the government, to promptly act for the availability and recovery of revenues. A statute of limitations on the assessment and collection of internal revenue taxes was adopted to serve a purpose that would benefit both the taxpayer and the government.

    This Court has expounded on the significance of adopting a statute of limitation on tax assessment and collection in this case:

    The provision of law on prescription was adopted in our statute books upon recommendation of the tax commissioner of the Philippines which declares:chanroblesvirtuallawlibrary
    Under the former law, the right of the Government to collect the tax does not prescribe. However, in fairness to the taxpayer, the Government should be estopped from collecting the tax where it failed to make the necessary investigation and assessment within 5 years after the filing of the return and where it failed to collect the tax within 5 years from the date of assessment thereof. Just as the government is interested in the stability of its collection, so also are the taxpayers entitled to an assurance that they will not be subjected to further investigation for tax purposes after the expiration of a reasonable period of time. (Vol. II, Report of the Tax Commission of the Philippines, pp. 321-322)
    The law prescribing a limitation of actions for the collection of the income tax is beneficial both to the Government and to its citizens; to the Government because tax officers would be obliged to act promptly in the making of assessment, and to citizens because after the lapse of the period of prescription citizens would have a feeling of security against unscrupulous tax agents who will always find an excuse to inspect the books of taxpayers, not to determine the latter's real liability, but to take advantage of every opportunity to molest peaceful, law-abiding citizens. Without such legal defense taxpayers would furthermore be under obligation to always keep their books and keep them open for inspection subject to harassment by unscrupulous tax agents. The law on prescription being a remedial measure should be interpreted in a way conducive to bringing about the beneficient purpose of affording protection to the taxpayer within the contemplation of the Commission which recommends the approval of the law.16

    Anent the second issue, we do not agree with petitioner that respondent is now barred from setting up the defense of prescription by arguing that the repeated requests and positive acts of the latter constituted estoppels, as these were attempts to persuade the CIR to delay the collection of respondent’s deficiency income tax.

    True, respondent filed a Protest and asked for a reconsideration and cancellation of the assessment on 19 May 1993; however, it is uncontested that petitioner failed to act on that Protest until 29 November 2001, when the latter required the submission of other supporting documents. In fact, the Protest was denied only on 22 March 2004.

    Petitioner’s reliance on CIR v. Suyoc17 (Suyoc) is likewise misplaced. In Suyoc, the BIR was induced to extend the collection of tax through repeated requests for extension to pay and for reinvestigation, which were all denied by the Collector.  Contrarily, herein respondent filed only one Protest over the assessment, and petitioner denied it 10 years after. The subsequent letters of respondent cannot be construed as inducements to extend the period of limitation, since the letters were intended to urge petitioner to act on the Protest, and not to persuade the latter to delay the actual collection.

    Petitioner cannot take refuge in BPI18 either, considering that respondent and BPI are similarly situated.  Similar to BPI, this is a simple case in which the BIR Commissioner and other BIR officials failed to act promptly in resolving and denying the request for reconsideration filed by the taxpayer and in enforcing the collection on the assessment.  Both in BPI and in this case, the BIR presented no reason or explanation as to why it took many years to address the Protest of the taxpayer.  The statute of limitations imposed by the Tax Code precisely intends to protect the taxpayer from prolonged and unreasonable assessment and investigation by the BIR.19

    Even assuming arguendo that the Waiver executed by respondent on 16 November 1993 is valid, the right of petitioner to collect the deficiency income tax for the year 1989 would have already prescribed by 2001 when the latter first acted upon the protest, more so in 2004 when it finally denied the reconsideration.  Records show that the Waiver extends only for the period ending 30 June 1994, and that there were no further extensions or waivers executed by respondent. Again, a waiver is not a unilateral act of the taxpayer or the BIR, but is a bilateral agreement between two parties to extend the period to a date certain.20

    Since the Waiver in this case is defective and therefore invalid, it produces no effect; thus, the prescriptive period for collecting deficiency income tax for taxable year 1989 was never suspended or tolled. Consequently, the right to enforce collection based on Assessment Notice No. 002523-89-6014 has already prescribed.

    WHEREFORE, premises considered, the Petition is DENIED.

    SO ORDERED.

    Leonardo-De Castro, Bersamin, Perez, and Perlas-Bernabe, JJ., concur.

    Endnotes:


    1Rollo, pp. 8-29.

    2 Id. at 30-49; penned by Associate Justice Erlinda P. Uy and concurred in by then Presiding Justice Ernesto D. Acosta, Associate Justices Juanito C. Castañeda Jr., Lovell R. Bautista, Caesar A. Casanova, and Olga Palanca-Enriquez.

    3 Id. at 50-51.

    4 https://docs.google.com/viewer?url=http://cta.judiciary.gov.ph/home/download/b44b105b6015df0060c08414b6532e67 (visited 14 May 2014), penned by Associate Justice Lovell R. Bautista and concurred in by then Presiding Justice Ernesto D. Acosta and Associate Justice Caesar A. Casanova.

    5 Supra note 2.

    6Rollo, pp. 16-17; Petition for Review on Certiorari, pp. 9-10.

    7 Supra note 4.

    8 510 Phil. 1 (2005).

    9Rollo, p.19.

    10 SUBJECT: Proper Execution of the Waiver of the Statute of Limitations under the National Internal Revenue Code.

    11CIR v. Kudos Metal Corporation, G.R. No. 178087, 5 May 2010, 620  SCRA 232, 243-244, citing Philippine Journalists, Inc. v. Commissioner of Internal Revenue, 488 Phil. 218, 235 (2004).

    12 488 Phil. 218 (2004).

    13 SUBJECT: Salient Features of Supreme Court Decision on Waiver of the Statute of Limitations under the Tax Code, issued on 2 February 2005.

    14 SUBJECT: Waiver of the Defense of Prescription under the Statute of Limitations, issued on 29 June 2012.

    15BPI v. CIR, supra note 8.

    16Republic of the Philippines v. Ablaza, 108 Phil.  1105,1108 (1960).

    17 104 Phil 819 (1958).

    18 Supra note 8.

    19 Id.

    20Philippine Journalist, Inc. v. Commissioner of Internal Revenue, supra note 12.

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


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