ChanRobles™ Virtual Law Library | chanrobles.com™  
Main Index Law Library Philippine Laws, Statutes & Codes Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Jurisprudence
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)
 

 
Chan Robles Virtual Law Library
 









 

 
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.

  •  





     
     

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

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

    PHILIPPINE SUPREME COURT DECISIONS

    FIRST DIVISION

    G.R. No. 198928, December 18, 2014

    CBK POWER COMPANY LIMITED, 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 20, 2011 and the Resolution3 dated October 5, 2011 of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 639, which reversed and set aside the Decision4 dated February 6, 2009, the Amended Decision5 dated February 8, 2010, and the Resolution6 dated May 20, 2010 of the CTA Second Division in C.T.A. Case No. 7220 and dismissed the claim for refund of excess input value-added tax (VAT) of petitioner CBK Power Company Limited (CBK Power) for being prematurely filed.cralawred

    The Facts

    CBK Power, a partnership duly organized and existing under Philippine laws, is a special purpose entity formed for the sole purpose of engaging in all aspects of: (a) the design, financing, construction, testing, commissioning, operation, maintenance, management, and ownership of Kalayaan II pumped-storage hydroelectric power plant, the new Caliraya Spillway, and other assets located in the Province of Laguna; and (b) the rehabilitation, upgrade expansion, testing, commissioning, operation, maintenance, and management of the Caliraya, Botocan, and Kalayaan I hydroelectric power plants and their related facilities located in the Province of Laguna. It is registered as a VAT entity since April 10, 2000 and on January 29, 2003, its application for a VAT zero-rate status was approved pursuant to VAT Review Committee Ruling No. 018-13.7chanRoblesvirtualLawlibrary

    On April 24, 2003, July 25, 2003, October 24, 2003, and January 26, 2004, CBK Power submitted its quarterly VAT returns for the period covering January 1, 2003 to December 31, 2003.Subsequently, CBK Power amended its April 24, 2003 VAT return on June 10, 2003 and March 23, 2005. Similarly, CBK Power made amendments in its July 25, 2003, October 24, 2003, and January 26, 2004 VAT returns on March 23, 2005. These amendments reflected unutilized/excess input VAT in the amount of P298,430,362.42.8chanRoblesvirtualLawlibrary

    On March 29, 2005, CBK Power filed before the Bureau of Internal Revenue (BIR) District Office No. 55 of Laguna an administrative claim for the issuance of a tax credit certificate for a total amount of P295,994,518.00, representing unutilized input VAT on its purchase of capital goods, as well as unutilized input VAT on its local purchase of goods and services other than capital goods, all for the calendar year 2003. Thereafter, on April 18, 2005, CBK Power filed its judicial claim for tax refund/credit before the CTA, docketed as CTA Case No. 7220.9chanRoblesvirtualLawlibrary

    For its part, respondent Commissioner of Internal Revenue (CIR) claimed, inter alia, that the amount being claimed by CBK Power as alleged unutilized input VAT for the period January 1, 2003 to December 31, 2003 must be denied for not being properly documented.10chanRoblesvirtualLawlibrary

    The CTA Second Division Ruling

    In a Decision11 dated February 6, 2009, the CTA Second Division ruled in favor of CBK Power and accordingly awarded it a tax credit certificate, albeit in the reduced amount of P215,998,263.13.12 In disallowing certain portions of CBK Power’s claim for refund/credit, the CTA Second Division found that CBK Power failed to prove that the purchases under scrutiny pertained to its capital purchases as reflected in its audited financial statements for the calendar year 2003.13chanRoblesvirtualLawlibrary

    On partial reconsideration from both parties, the CTA Second Division rendered an Amended Decision14 dated February 8, 2010, increasing CBK Power’s entitlement to a tax credit certificate in the amount of P286,783,847.37.15chanRoblesvirtualLawlibrary

    The CIR again moved for reconsideration,16 which was, however, denied in a Resolution17 dated May 20, 2010. Dissatisfied, the CIR appealed to the CTA En Banc.cralawred

    The CTA En Banc Ruling

    In a Decision18 dated July 20, 2011, the CTA En Banc reversed and set aside the CTA Second Division’s ruling and thereby denied CBK Power’s claim for refund in its entirety.19 It found that CBK Power filed its judicial claim for refund/credit on April 18, 2005 or just 20 days after it filed its administrative claim on March 29, 2005.As such, it failed to observe the mandatory and jurisdictional 120-day period provided under Section 112(D) of the National Internal Revenue Code20 (NIRC). Consequently, it ruled that such non-observance resulted in the prematurity of CBK Power’s claim,warranting a dismissal thereof for lack of jurisdiction.21chanRoblesvirtualLawlibrary

    Aggrieved, CBK Power moved for reconsideration,22 which was, however, denied in a Resolution23 dated October 5, 2011,hence, this petition.cralawred

    The Issue Before the Court

    The primordial issue for the Court’s resolution is whether or not the CTA En Banc correctly denied CBK Power’s claim for refund for being prematurely filed.cralawred

    The Court’s Ruling

    The petition is meritorious.

    Executive Order No. 273, Series of 198724 or the original VAT law first allowed the refund or credit of unutilized excess input VAT. Thereafter, the provision on refund or credit was amended several times by Republic Act No. (RA) 7716,25 RA 8424, and RA 9337,26 which took effect on November 1, 2005.27 Since CBK Power’s claims for refund covered periods before the effectivity of RA 9337, i.e., January 1, 2003 to December 31, 2003, Section 112 of the NIRC, as amended by RA 8424 should apply, to wit:chanroblesvirtuallawlibrary

    Section 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 xx.

    x x x x

    (D) 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 Subsections (A) and (B) 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 CIR v. Aichi Forging Company of Asia, Inc. (Aichi),28 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 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.29 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; 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.30chanRoblesvirtualLawlibrary

    However, in CIR v. San Roque Power Corporation (San Roque),31 the Court categorically 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 24632 of the NIRC. In essence, the aforesaid BIR Ruling stated that “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.”33chanRoblesvirtualLawlibrary

    Recently, in Taganito Mining Corporation v. CIR,34 the Court reconciled the pronouncements in the Aichi and San Roque cases in the following manner:chanroblesvirtuallawlibrary

    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.35 (Emphases and underscoring supplied)

    In this case, records disclose that CBK Power filed its administrative and judicial claims for issuance of tax credits on March 29, 2005 and April 18, 2005, 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, which was timely filed. In view of the foregoing, the CTA En Banc erred in dismissing CBK Power’s claim on the ground of prematurity and, thus, its ruling must be corrected accordingly.

    Considering, however, that the CTA En Banc dismissed CBK Power’s claim for refund solely on procedural ground and no longer delved on its substantive merits, i.e., whether or not CBK Power was able to substantiate its claim for issuance of a tax credit certificate, the Court deems it prudent to remand the case to the CTA En Banc for resolution on the merits.chanrobleslaw

    WHEREFORE, the petition is GRANTED. The Decision dated July 20, 2011 and the Resolution dated October 5, 2011 of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 639 are hereby REVERSED and SET ASIDE. For reasons aforestated, the instant case is REMANDED to the CTA En Banc for resolution on the merits.

    SO ORDERED.cralawlawlibrary

    Sereno, C.J., (Chairperson), Leonardo-De Castro, Bersamin, and Perez, JJ., concur.

    Endnotes:


    1Rollo, pp. 145-220.

    2 Id. at 10-23. Penned by Associate Justice Caesar A. Casanova with Associate Justices Juanito C. Castañeda, Jr., Erlinda P. Uy, Olga Palanca-Enriquez, and Cielito N. Mindaro Grulla, concurring, and with Presiding Justice Ernesto D. Acosta and Associate Justices Lovell R. Bautista and Esperanza R. Fabon-Victorino, dissenting. Associate Justice Amelia R. Cotango-Manalastas was on leave.

    3 Id. at 37-41. Penned by Associate Justice Caesar A. Casanova with Associate Justices Juanito C. Castañeda, Jr., Erlinda P. Uy, Olga Palanca-Enriquez, and Cielito N. MindaroGrulla, concurring, and with Presiding Justice Ernesto D. Acosta and Associate Justices Lovell R. Bautista, Esperanza R. Fabon-Victorino, and Amelia R. Cotango-Manalastas, dissenting.

    4 Id. at 370-391. Penned by Associate Justice Erlinda P. Uy with Associate Justices Juanito C. Castañeda, Jr. and Olga Palanca-Enriquez, concurring.

    5 Id. at 124-135.

    6 Id. at 137-143.

    7 Id. at 11.

    8 Id. at 11-12.

    9 Id. at 12-13.

    10 Id. at 13.

    11 Id. at 370-391.

    12 Id. at 390.

    13 See id. at 379-382.

    14 Id. at 124-135.

    15 See id. at 128-132 and 134.

    16 Not attached to the rollo.

    17Rollo, pp. 137-143.

    18 Id. at 10-23.

    19 Id. at 21-22.

    20 Republic Act No. 8424, entitled “AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES” (January 1, 1998).

    21 See rollo, pp. 16-21.

    22 See Motion for Reconsideration dated August 11, 2011; id. at 49-122.

    23 Id. at 37-41.

    24 Entitled “ADOPTING A VALUE-ADDED TAX, AMENDING FOR THIS PURPOSE CERTAIN PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE, AND FOR OTHER PURPOSES” (January 1, 1988).

    25 Entitled “AN ACT RESTRUCTURING THE VALUE-ADDED TAX (VAT) SYSTEM, WIDENING ITS TAX BASE AND ENHANCING ITS ADMINISTRATION, AND FOR THESE PURPOSES AMENDING AND REPEALING THE RELEVANT PROVISIONS OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR OTHER PURPOSES” (May 5, 1994).

    26 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.”

    27 RA 9337’s 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 Supreme Court. (Republic of the Philippines, Bureau of Internal Revenue: Tax Code [visited November 20, 2014].)

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

    29 See id. at 435-445.

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

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

    32 Section 246 of the NIRC provides:ChanRoblesVirtualawlibrary
    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)
    33CIR v. San Roque Power Corporation, supra note 31, at 401.

    34 Supra note 30.

    35 Id.

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


    Back to Home | Back to Main

     

    QUICK SEARCH

    cralaw

       

    cralaw



     
      Copyright © ChanRobles Publishing Company Disclaimer | E-mail Restrictions
    ChanRobles™ Virtual Law Library | chanrobles.com™
     
    RED