Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2014 > July 2014 Decisions > SEPARATE CONCURRING OPINION - PERLAS-BERNABE, J. : G.R. No. 209287 - G.R. NO. 209135 - G.R. NO. 209136 - G.R. NO. 209155 - G.R. NO. 209164 - G.R. NO. 209260 - G.R. NO. 209442 - G.R. NO. 209517 - G.R. NO. 209569, July 01, 2014 - MARIA CAROLINA P. ARAULLO, CHAIRPERSON, BAGONG ALYANSANG MAKABAYAN; JUDY M. TAGUIWALO, PROFESSOR, UNIVERSITY OF THE PHILIPPINES DILIMAN, CO-CHAIRPERSON, PAGBABAGO; HENRI KAHN, CONCERNED CITIZENS MOVEMENT; REP. LUZ ILAGAN, GABRIELA WOMEN’S PARTY REPRESENTATIVE; REP. TERRY L. RIDON, KABATAAN PARTYLIST REPRESENTATIVE; REP. CARLOS ISAGANI ZARATE, BAYAN MUNA PARTY-LIST REPRESENTATIVE; RENATO M. REYES, JR., SECRETARY GENERAL OF BAYAN; MANUEL K. DAYRIT, CHAIRMAN ANG KAPATIRAN PARTY; VENCER MARI E. CRISOSTOMO, CHAIRPERSON, ANAKBAYAN; VICTOR VILLANUEVA, CONVENOR, YOUTH ACT NOW, Petitioner, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO N. OCHOA, JR., EXECUTIVE SECRETARY; AND FLORENCIO B. ABAD, SECRETARY THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.:




SEPARATE CONCURRING OPINION - PERLAS-BERNABE, J. : G.R. No. 209287, July 01, 2014 - MARIA CAROLINA P. ARAULLO, CHAIRPERSON, BAGONG ALYANSANG MAKABAYAN; JUDY M. TAGUIWALO, PROFESSOR, UNIVERSITY OF THE PHILIPPINES DILIMAN, CO-CHAIRPERSON, PAGBABAGO; HENRI KAHN, CONCERNED CITIZENS MOVEMENT; REP. LUZ ILAGAN, GABRIELA WOMEN’S PARTY REPRESENTATIVE; REP. TERRY L. RIDON, KABATAAN PARTYLIST REPRESENTATIVE; REP. CARLOS ISAGANI ZARATE, BAYAN MUNA PARTY-LIST REPRESENTATIVE; RENATO M. REYES, JR., SECRETARY GENERAL OF BAYAN; MANUEL K. DAYRIT, CHAIRMAN ANG KAPATIRAN PARTY; VENCER MARI E. CRISOSTOMO, CHAIRPERSON, ANAKBAYAN; VICTOR VILLANUEVA, CONVENOR, YOUTH ACT NOW, Petitioner, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO N. OCHOA, JR., EXECUTIVE SECRETARY; AND FLORENCIO B. ABAD, SECRETARY THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.; G.R. NO. 209135 - AUGUSTO L. SYJUCO JR., PH.D., Petitioner, v. FLORENCIO B. ABAD, IN HIS CAPACITY AS THE SECRETARY OF DEPARTMENT OF BUDGET AND MANAGEMENT; AND HON. FRANKLIN MAGTUNAO DRILON, IN HIS CAPACITY AS THE SENATE PRESIDENT OF TH PHILIPPINES, Respondents.; G.R. NO. 209136 - MANUELITO R. LUNA, Petitioner, v. SECRETARY FLORENCIO ABAD, IN HIS OFFICIAL CAPACITY AS HEAD OF THE DEPARTMENT OF BUDGET AND MANAGEMENT; AND EXECUTIVE SECRETARY PAQUITO OCHOA, IN HIS OFFICIAL CAPACITY AS ALTER EGO OF THE PRESIDENT, Respondents.; G.R. NO. 209155 - ATTY. JOSE MALVAR VILLEGAS, JR., Petitioner, v. THE HONORABLE EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR.; AND THE SECRETARY O BUDGET AND MANAGEMENT FLORENCIO B. ABAD, Respondents.; G.R. NO. 209164 - PHILIPPINE CONSTITUTION ASSOCIATION (PHILCONSA), REPRESENTED BY DEAN FROILAN BACUNGAN, BENJAMIN E. DIOKNO AND LEONOR M. BRIONES, Petitioner, v. DEPARTMENT OF BUDGET AND MANAGEMENT AND/OR HON. FLORENCIO B. ABAD, Respondents.; G.R. NO. 209260 - INTEGRATED BAR OF THE PHILIPPINES (IBP), Petitioner, v. SECRETARY FLORENCIO B. ABAD OF THE DEPARTMENT OF BUDGET AND MANAGEMENT (DBM), Respondent.; G.R. NO. 209442 - GRECO ANTONIOUS BEDA B. BELGICA; BISHOP REUBEN M ABANTE AND REV. JOSE L. GONZALEZ, Petitioner, v. PRESIDENT BENIGNO SIMEON C. AQUINO III, THE SENATE OF THE PHILIPPINES, REPRESENTED BY SENATE PRESIDENT FRANKLIN M. DRILON; THE HOUSE OF REPRESENTATIVES, REPRESENTED BY SPEAKER FELICIANO BELMONTE, JR.; THE EXECUTIVE OFFICE, REPRESENTED BY EXECUTIVE SECRETARY PAQUITO N. OCHOA, J THE DEPARTMENT OF BUDGET AND MANAGEMENT, REPRESENTED BY SECRETARY FLORENCIO ABAD; THE DEPARTMENT OF FINANCE, REPRESENTED BY SECRETARY CESAR V. PURISIMA; AND THE BUREAU OF TREASURY, REPRESENTED BY ROSALIA V. DE LEON, Respondents.; G.R. NO. 209517- CONFEDERATION FOR UNITY, RECOGNITION AND ADVANCEMENT OF GOVERNMENT EMPLOYEES (COURAGE), REPRESENTED BY ITS 1ST VICE PRESIDENT, SANTIAGO DASMARINAS, JR.; ROSALINDA NARTATES, FOR HERSELF AND AS NATIONAL PRESIDENT OF THE CONSOLIDATED UNION OF EMPLOYEES NATIONAL HOUSING AUTHORITY (CUE-NHA); MANUEL BACLAGON, FOR HIMSELF AND AS PRESIDENT OF THE SOCIAL WELFARE EMPLOYEES ASSOCIATION OF THE PHILIPPINES, DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT CENTRAL OFFICE (SWEAP-DSWD CO); ANTONIA PASCUAL, FOR HERSELF AND AS NATIONAL PRESIDENT OF THE DEPARTMENT OF AGRARIAN REFORM EMPLOYEES ASSOCIATION (DAREA); ALBERT MAGALANG, FOR HIMSELF AND AS PRESIDENT OF THE ENVIRONMENT AND MANAGEMENT BUREAU EMPLOYEES UNION (EMBEU); AND MARCIAL ARABA, FOR HIMSELF AND AS PRESIDENT OF THE KAPISANAN PARA SA KAGALINGAN NG MGA KAWANI NG MMDA (KKK-MMDA), Petitioner, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO OCHOA, JR., EXECUTIVE SECRETARY; AND HON. FLORENCIO B. ABAD, SECRETA OF THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.; G.R. NO. 209569 - VOLUNTEERS AGAINST CRIME AND CORRUPTION (VACC), REPRESENTED BY DANTE L. JIMENEZ, Petitioner, v. PAQUITO N. OCHOA, EXECUTIVE SECRETARY, AND FLORENCIO B. ABAD, SECRETARY OF THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondent.

PHILIPPINE SUPREME COURT DECISIONS

G.R. No. 209287, July 01, 2014

MARIA CAROLINA P. ARAULLO, CHAIRPERSON, BAGONG ALYANSANG MAKABAYAN; JUDY M. TAGUIWALO, PROFESSOR, UNIVERSITY OF THE PHILIPPINES DILIMAN, CO-CHAIRPERSON, PAGBABAGO; HENRI KAHN, CONCERNED CITIZENS MOVEMENT; REP. LUZ ILAGAN, GABRIELA WOMEN’S PARTY REPRESENTATIVE; REP. TERRY L. RIDON, KABATAAN PARTYLIST REPRESENTATIVE; REP. CARLOS ISAGANI ZARATE, BAYAN MUNA PARTY-LIST REPRESENTATIVE; RENATO M. REYES, JR., SECRETARY GENERAL OF BAYAN; MANUEL K. DAYRIT, CHAIRMAN ANG KAPATIRAN PARTY; VENCER MARI E. CRISOSTOMO, CHAIRPERSON, ANAKBAYAN; VICTOR VILLANUEVA, CONVENOR, YOUTH ACT NOW, Petitioner, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO N. OCHOA, JR., EXECUTIVE SECRETARY; AND FLORENCIO B. ABAD, SECRETARY THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.

G.R. NO. 209135

AUGUSTO L. SYJUCO JR., PH.D.
, Petitioner, v. FLORENCIO B. ABAD, IN HIS CAPACITY AS THE SECRETARY OF DEPARTMENT OF BUDGET AND MANAGEMENT; AND HON. FRANKLIN MAGTUNAO DRILON, IN HIS CAPACITY AS THE SENATE PRESIDENT OF TH PHILIPPINES, Respondents.

G.R. NO. 209136

MANUELITO R. LUNA
, Petitioner, v. SECRETARY FLORENCIO ABAD, IN HIS OFFICIAL CAPACITY AS HEAD OF THE DEPARTMENT OF BUDGET AND MANAGEMENT; AND EXECUTIVE SECRETARY PAQUITO OCHOA, IN HIS OFFICIAL CAPACITY AS ALTER EGO OF THE PRESIDENT, Respondents.

G.R. NO. 209155

ATTY. JOSE MALVAR VILLEGAS, JR.
, Petitioner, v. THE HONORABLE EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR.; AND THE SECRETARY O BUDGET AND MANAGEMENT FLORENCIO B. ABAD, Respondents.

G.R. NO. 209164

PHILIPPINE CONSTITUTION ASSOCIATION (PHILCONSA), REPRESENTED BY DEAN FROILAN BACUNGAN, BENJAMIN E. DIOKNO AND LEONOR M. BRIONES
, Petitioner, v. DEPARTMENT OF BUDGET AND MANAGEMENT AND/OR HON. FLORENCIO B. ABAD, Respondents.

G.R. NO. 209260

INTEGRATED BAR OF THE PHILIPPINES (IBP)
, Petitioner, v. SECRETARY FLORENCIO B. ABAD OF THE DEPARTMENT OF BUDGET AND MANAGEMENT (DBM), Respondent.

G.R. NO. 209442

GRECO ANTONIOUS BEDA B. BELGICA; BISHOP REUBEN M ABANTE AND REV. JOSE L. GONZALEZ
, Petitioner, v. PRESIDENT BENIGNO SIMEON C. AQUINO III, THE SENATE OF THE PHILIPPINES, REPRESENTED BY SENATE PRESIDENT FRANKLIN M. DRILON; THE HOUSE OF REPRESENTATIVES, REPRESENTED BY SPEAKER FELICIANO BELMONTE, JR.; THE EXECUTIVE OFFICE, REPRESENTED BY EXECUTIVE SECRETARY PAQUITO N. OCHOA, J THE DEPARTMENT OF BUDGET AND MANAGEMENT, REPRESENTED BY SECRETARY FLORENCIO ABAD; THE DEPARTMENT OF FINANCE, REPRESENTED BY SECRETARY CESAR V. PURISIMA; AND THE BUREAU OF TREASURY, REPRESENTED BY ROSALIA V. DE LEON, Respondents.

G.R. NO. 209517

CONFEDERATION FOR UNITY, RECOGNITION AND ADVANCEMENT OF GOVERNMENT EMPLOYEES (COURAGE), REPRESENTED BY ITS 1ST VICE PRESIDENT, SANTIAGO DASMARINAS, JR.; ROSALINDA NARTATES, FOR HERSELF AND AS NATIONAL PRESIDENT OF THE CONSOLIDATED UNION OF EMPLOYEES NATIONAL HOUSING AUTHORITY (CUE-NHA); MANUEL BACLAGON, FOR HIMSELF AND AS PRESIDENT OF THE SOCIAL WELFARE EMPLOYEES ASSOCIATION OF THE PHILIPPINES, DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT CENTRAL OFFICE (SWEAP-DSWD CO); ANTONIA PASCUAL, FOR HERSELF AND AS NATIONAL PRESIDENT OF THE DEPARTMENT OF AGRARIAN REFORM EMPLOYEES ASSOCIATION (DAREA); ALBERT MAGALANG, FOR HIMSELF AND AS PRESIDENT OF THE ENVIRONMENT AND MANAGEMENT BUREAU EMPLOYEES UNION (EMBEU); AND MARCIAL ARABA, FOR HIMSELF AND AS PRESIDENT OF THE KAPISANAN PARA SA KAGALINGAN NG MGA KAWANI NG MMDA (KKK-MMDA)
, Petitioner, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO OCHOA, JR., EXECUTIVE SECRETARY; AND HON. FLORENCIO B. ABAD, SECRETA OF THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.

G.R. NO. 209569

VOLUNTEERS AGAINST CRIME AND CORRUPTION (VACC), REPRESENTED BY DANTE L. JIMENEZ
, Petitioner, v. PAQUITO N. OCHOA, EXECUTIVE SECRETARY, AND FLORENCIO B. ABAD, SECRETARY OF THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondent.






SEPARATE CONCURRING OPINION

PERLAS-BERNABE, J.:


I concur in the ponencia’s result, but find it necessary to clarify certain points surrounding the concepts of appropriation, realignment, and augmentation in relation to the Disbursement Acceleration Program (DAP).

This Opinion essentially stems from perceived misconceptions in the usage of the term “augmentation.” The actions and/or practices taken under the DAP should not entirely be taken as augmentations. This is because the “withdrawal of allotments” and “pooling of funds” by the Executive Department for realignment (in case of suspension under Section 38 infra) and/or simple utilization for projects without sufficient funding due to fiscal deficits (in case of stoppage under Section 38 infra) is not “augmentation” in the constitutional sense of the word. The concept of augmentation pertains to the delegated legislative authority, conferred by law (as Section 255, Article VI of the 1987 Philippine Constitution [Constitution] cited below reads), to the various heads of government to transfer appropriations within their respective offices:chanRoblesvirtualLawlibrary

(5) No law shall be passed authorizing any transfer of appropriations; however, the President, the President of the Senate, the Speaker of the House of Representatives, the Chief Justice of the Supreme Court, and the heads of Constitutional Commissions may, by law, be authorized to augment any item in the general appropriations law for their respective offices from savings in other items of their respective appropriations. (Emphases supplied)

The term “appropriation” merely relates to the authority given by legislature to proper officers to apply a distinctly specified sum from a designated fund out of the treasury in a given year for a specific object or demand against the State. In other words, it is “nothing more than the legislative authorization prescribed by the Constitution that money be paid out of the Treasury.”1 Borne from this core premise that an appropriation is essentially a legislative concept, the process of a “transfer of appropriations” should then be understood to pertain to changes in the legislative parameters found in selected items of appropriations, whereby the statutory value of one increases, and another decreases.

To expound, it is first essential to remember that an appropriation is basically made up of two (2) legislative parameters, namely: (a) the amount to be spent (or, in other words, the statutory value); and (b) the purpose for which the amount is to be spent (or, in other words, the statutory purpose). The word “augmentation,” in common parlance, means “[t]he action or process of making or becoming greater in size or amount.”2 Accordingly, by the import of this word “augmentation,” the process under Section 25(5) supra would then connote changes in the selected appropriation items’ statutory values, and not of its statutory purposes. As earlier stated, augmentation would lead to the increase of the statutory value of one appropriation item, and a decrease in another.

How does the increase and decrease of statutory values work in the process of augmentation?

The query brings us to the concept of savings.

The incremental value coming from one appropriation item to effectively and actually increase the statutory value of another appropriation item is what Section 25(5) supra refers to as “savings.” The General Appropriations Acts (GAA)3 define savings as those “portions or balances of any programmed appropriation x x x free from any obligation or encumbrance x x x.” A programmed appropriation item produces “portions or balances” “free from any obligation and encumbrance” when the said item becomes defunct, thereby “freeing-up” either totally or partially the funds initially allotted thereto. Because an appropriation item is passed at the beginning of the year, the reality and effect of supervening events hardly figure into the initial budget picture. According to the GAAs,4 the following supervening events would render an appropriation item defunct: (a) completion or final discontinuance or abandonment of the work, activity or purpose for which the appropriation is authorized (this may happen, when, take for instance, a project, activity or program [PAP] is determined to be illegal or involves irregular, unnecessary, excessive, extravagant, or unconscionable expenditures or uses of government funds and properties); (b) regarding employee compensation, vacancy of positions and leaves of absence without pay; and (c) implementation of measures resulting in improved systems and efficiencies, thus enabling agencies to meet and deliver required or planned targets, programs, and services. When any of these events happen, an appropriation item – meaning, the statutory license to spend – becomes defunct and the funds allotted therefor become idle. Envisioning this predicament, the Constitution allows augmentation as a form of re-appropriation so that the various heads of government may, by law, work with existing but defunct items of appropriation and practically utilize the funds allotted therefor as “savings” in order to augment another appropriation item which has been established to be deficient – meaning, the statutory license to spend is not enough to carry out or achieve the purposes of the PAP to be implemented or under implementation. The requirement that an item be deficient for it to be augmented may be gleaned from the GAA’s definition of augmentation which “implies the existence x x x of program, activity or project with an appropriation, which upon implementation or subsequent evaluation of needed resources, is determined to be deficient.”5cralawred

As earlier stated, the term “appropriation” properly refers to the statutory authority to spend. Although practically related, said term is conceptually different from the term “funds” which refers to the tangible public money that are allotted, disbursed, and spent. Appropriation is the province of Congress. The President, in full control of the executive arm of government, in turn, implements the legislative command in the form of appropriation items pursuant to his constitutional mandate to faithfully execute the laws.6 The Executive Department controls all phases of budget execution;7 it acts according to and carries out the directive of Congress. Hence, the constitutional mandate that “[n]o money shall be paid out of the Treasury except in pursuance of an appropriation made by law.”8 It is hornbook principle that when the appropriation law is passed, the role and participation of Congress, except for the function of legislative oversight, ends, and the Executive’s begins.9 Based on the foregoing, it is then clear that it is the Executive’s job to deal with the actual allotment and disbursement of public funds, whereas Congress’ job is to pass the statutory license sanctioning the Executive’s courses of action.

When the Executive Department exercises its power of fiscal management through, for instance, withdrawing unobligated allotments and pooling them under Sections 38 and 39, Chapter 5, Book VI of the Administrative Code of 198710 (Administrative Code), which respectively state that:chanRoblesvirtualLawlibrary

SECTION 38. Suspension of Expenditure of Appropriations.—Except as otherwise provided in the General Appropriations Act and whenever in his judgment the public interest so requires, the President, upon notice to the head of office concerned, is authorized to suspend or otherwise stop further expenditure of funds allotted for any agency, or any other expenditure authorized in the General Appropriations Act, except for personal services appropriations used for permanent officials and employees.

SECTION 39. Authority to Use Savings in Appropriations to Cover Deficits.—Except as otherwise provided in the General Appropriations Act, any savings in the regular appropriations authorized in the General Appropriations Act for programs and projects of any department, office or agency, may, with the approval of the President, be used to cover a deficit in any other item of the regular appropriations: Provided, that the creation of new positions or increase of salaries shall not be allowed to be funded from budgetary savings except when specifically authorized by law: Provided, further, that whenever authorized positions are transferred from one program or project to another within the same department, office or agency, the corresponding amounts appropriated for personal services are also deemed transferred, without, however increasing the total outlay for personal services of the department, office or agency concerned. (Emphases supplied)

the President acts within his sphere of authority for he is merely managing the execution of the budget taking into account existing fiscal deficits as well as the circumstances that occur during actual PAP implementation (the matter of fiscal deficits and implementation circumstances will be expounded on in the succeeding discussion). However, he must always observe and comply with existing constitutional and statutory limitations when doing so – that is, his directives in such respect should not authorize or allow expenditures for an un-appropriated purpose nor sanction overspending or the modification of the purpose of the appropriation item, or even the suspension or stoppage of any expenditure without satisfying the public interest requirement, else he would be substituting his will over that of Congress and thereby violate the separation of powers principle, not to mention, act against his mandate to faithfully execute the laws.

An appropriation item’s statutory value is a threshold limit to spend. Meaning, the Executive can allot, disburse, and/or spend x amount of money for x project for as long as the allotment, disbursement or expenditure is within the value limit and only for the project provided in the appropriation item. When the Executive implements an appropriation item, it is not always the case that it automatically and completely allots, disburses, and spends the specified amount of public funds to the full extent of that statutory limit. There are two reasons for this: first, the usual existence of fiscal deficits; and, second, the present circumstances surrounding the implementation of the PAP for which the appropriation item authorizes the Executive’s allotment, disbursement, and expenditure of public funds. Fiscal deficits connote that not all appropriation items are automatically matched with corresponding available funding. The circumstances of implementation determine whether actual allotments, disbursements, and expenditures would be needed to be made either immediately or at a later time (in case of suspension), or not at all (in case of stoppage). Being part of budget execution, the President, after the GAA is passed, deals with these two realities by exercising his discretion of fiscal management which must always be consistent with his constitutional mandate to faithfully execute the laws. In the execution of the budget, he is guided by Section 3, Chapter 2, Book VI of the Administrative Code which states:chanRoblesvirtualLawlibrary

SECTION 3. Declaration of Policy.—It is hereby declared the policy of the State to formulate and implement a National Budget that is an instrument of national development, reflective of national objectives, strategies and plans. The budget shall be supportive of and consistent with the socio-economic development plan and shall be oriented towards the achievement of explicit objectives and expected results, to ensure that funds are utilized and operations are conducted effectively, economically and efficiently. The national budget shall be formulated within the context of a regionalized government structure and of the totality of revenues and other receipts, expenditures and borrowings of all levels of government and of government-owned or controlled corporations. The budget shall likewise be prepared within the context of the national long-term plan and of a long-term budget program.

When conducting fiscal management through suspending and realigning expenditures under Section 38 supra, the President is not technically “augmenting” according to Section 25(5) supra since he is not changing the legislative parameters of the appropriation items (through decreasing and increasing their statutory values). This is because, despite the suspension of expenditures and their realignment (which are matters that connote temporariness), the legislative parameters of the appropriation items still remain the same; hence, no savings are generated nor are savings needed. On the contrary, when he permanently stops expenditures under Section 38 supra in the interest of the public, he, in relation to the first GAA parameter on completion, final discontinuance and abandonment, generates savings. The permanent stoppage of expenditures may then be treated as a precursor act for either: (a) augmentation, when the statutory value of the target appropriation item resultantly increases (in this case, savings are used under Section 39 supra in relation to Section 255 supra to address a deficiency in the appropriation item itself, and not only the funds allocated therefor) ; or (b) for simple utilization, when the statutory value of the target appropriation item is not increased and the PAP covered by the said item only needs sufficient funding (in this case, savings are used under Section 39 supra only to address a fiscal deficit – that is, the actual funds allocated for the item to be implemented or under implementation were initially inadequate, which is why the funds allocated to the defunct item [now, as savings] would be utilized for the former). Notably, the budget deliberations prior to the GAA’s passage only account for projected revenues, and, hence, do not reflect the government’s actual financial position throughout the course of the year. This is why when the public interest so requires – taking cue, for instance, from the realities of fiscal deficits and implementation circumstances – the President, under the authority of Section 38 supra, is given the power to suspend/stop expenditures which, to stress a previous crucial point, must always be exercised consistent with his constitutional mandate to faithfully execute the laws. Any arbitrary or capricious exercise of the same will effectively negate Congress’ power of control over the purse and, hence, can never be warranted.

When the President approves the wholesale withdrawal of unobligated allotments by invoking the blanket authority of Section 38 supra vis-à-vis the general policy impetus to ramp up government spending, without any discernible explanation behind a particular PAP expenditure’s suspension or stoppage, or any clarification as to whether the funds withdrawn then pooled would be used either for realignment or only to cover a fiscal deficit, or for augmentation (in this latter case, necessitating therefor the determination of whether said funds are savings or not), a constitutional conundrum arises. What results is a pooling of funds, from which a multitude of executive options is opened. Under its broad context and the government’s presentment thereof, the observation I make is that the DAP actually constitutes an amalgam of executive actions and/or practices whereby augmentations may be undertaken, and/or funds realigned or utilized to address fiscal deficits. Thus, with this in mind, I concur with the ponencia’s limited conclusion that the withdrawal of unobligated allotments not considered as savings for the purposes of augmentation, or, despite the funds being considered as savings, the augmentation of items cross-border or the funding of PAPs without an existing appropriation cover are unconstitutional acts and/or practices taken under the DAP. I also maintain a similar position with respect to the ponencia’s pronouncement on the Unprogrammed Fund considering the absence of any proof that the general or exceptive conditions11 for its use had been duly complied with. Ultimately, notwithstanding any confusion as to the DAP’s actual workings or the laudable intentions behind the same, the one guiding principle to which the Executive should be respectfully minded is that no policy or program of government can be adopted as an avenue to wrest control of the power of the purse from Congress, for to do so would amount to a violation of the provisions on appropriation and augmentation as well as an aberration of the faithful execution clause engraved and enshrined in our Constitution.

ACCORDINGLY, I concur with the ponencia that the following acts and/or practices taken under the Disbursement Acceleration** Program, implemented through National Budget Circular No. 541 and other related executive issuances, are UNCONSTITUTIONAL:

(a) the withdrawal of unobligated allotments from the implementing agencies not considered as savings for the purposes of augmentation, the transfer of the savings of the Executive to augment appropriations of other offices outside the Executive, and the augmentation of items without any existing appropriation covers to the extent that said acts and/or practices violated Section 25(5) of the 1987 Philippine Constitution; and

(b) the use of the Unprogrammed Fund despite the absence of any proof that the general condition for its use under the relevant GAAs, i.e., revenue collections were in excess of the original revenue targets, was complied with, and without any justification that the exceptive conditions for such use did concur.


Endnotes:


1Gonzalez v. Raquiza, G.R. No. 29627, December 19, 1989, 180 SCRA 254, 260. See also Ponencia, pp. 48-49.

2 (last visited June 11, 2014).

3 See General Provisions of 2011 GAA, Section 60; 2012 GAA, Section 54; and 2013 GAA, Section 53.

4 See id.

5 See id.

6 See CONSTITUTION, Art. VII, Sec. 17.

7 “3. Budget Execution. Tasked on the Executive, the third phase of the budget process covers the various operational aspects of budgeting. The establishment of obligation authority ceilings, the evaluation of work and financial plans for individual activities, the continuing review of government fiscal position, the regulation of funds releases, the implementation of cash payment schedules, and other related activities comprise this phase of the budget cycle.” (Guingona, Jr. v. Carague, 273 Phil. 443, 461 1991.)

8 CONSTITUTION, Art. VI, Sec. 29(1).

9 See Belgica v. Executive Secretary, G.R. No. 208566, G.R. No. 208493, and G.R. No. 209251, November 19, 2013.

10 Executive Order No. 292 (dated July 25, 1987).

11 Special Provisions, Item 1 of 2011 GAA and 2012 GAA respectively state:chanRoblesvirtualLawlibrary

1. Release of Fund. The amounts authorized herein shall be released only when the revenue collections exceed the original revenue targets submitted by the President of the Philippines to Congress pursuant to Section 22, Article VII of the Constitution, including savings generated from programmed appropriations for the year: PROVIDED, That collections arising from sources not considered in the aforesaid original revenue targets may be used to cover releases from appropriations in this Fund: PROVIDED, FURTHER, That in case of newly approved loans for foreign-assisted projects, the existence of a perfected loan agreement for the purpose shall be sufficient basis for the issuance of a SARO covering the loan proceeds: PROVIDED, FURTHERMORE, That if there are savings generated from the programmed appropriations for the first two quarters of the year, the DBM may, subject to the approval of the President, release the pertinent appropriations under the Unprogrammed Fund corresponding to only fifty percent (50%) of the said savings net of revenue shortfall: PROVIDED FINALLY, That the release of the balance of the total savings from programmed appropriations for the tear shall be subject to fiscal programming and approval of the president.

1. Release of Fund. The amounts authorized herein shall be released only when the revenue collections exceed the original revenue targets submitted by the President of the Philippines to Congress pursuant to Section 22, Article VII of the Constitution, including savings generated from programmed appropriations for the year: PROVIDED, That collections arising from sources not considered in the aforesaid original revenue targets may be used to cover releases from appropriations in this Fund: PROVIDED, FURTHER, That in case of newly approved loans for foreign-assisted projects, the existence of a perfected loan agreement for the purpose shall be sufficient basis for the issuance of a SARO covering the loan proceeds.
** As corrected.



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July-2014 Jurisprudence                 

  • DECISION - BERSAMIN, J. : G.R. No. 209287, July 01, 2014 - MARIA CAROLINA P. ARAULLO, CHAIRPERSON, BAGONG ALYANSANG MAKABAYAN; JUDY M. TAGUIWALO, PROFESSOR, UNIVERSITY OF THE PHILIPPINES DILIMAN, CO-CHAIRPERSON, PAGBABAGO; HENRI KAHN, CONCERNED CITIZENS MOVEMENT; REP. LUZ ILAGAN, GABRIELA WOMEN’S PARTY REPRESENTATIVE; REP. TERRY L. RIDON, KABATAAN PARTYLIST REPRESENTATIVE; REP. CARLOS ISAGANI ZARATE, BAYAN MUNA PARTY-LIST REPRESENTATIVE; RENATO M. REYES, JR., SECRETARY GENERAL OF BAYAN; MANUEL K. DAYRIT, CHAIRMAN ANG KAPATIRAN PARTY; VENCER MARI E. CRISOSTOMO, CHAIRPERSON, ANAKBAYAN; VICTOR VILLANUEVA, CONVENOR, YOUTH ACT NOW, Petitioner, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO N. OCHOA, JR., EXECUTIVE SECRETARY; AND FLORENCIO B. ABAD, SECRETARY THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.; G.R. NO. 209135 - AUGUSTO L. SYJUCO JR., PH.D., Petitioner, v. FLORENCIO B. ABAD, IN HIS CAPACITY AS THE SECRETARY OF DEPARTMENT OF BUDGET AND MANAGEMENT; AND HON. FRANKLIN MAGTUNAO DRILON, IN HIS CAPACITY AS THE SENATE PRESIDENT OF TH PHILIPPINES, Respondents.; G.R. NO. 209136 - MANUELITO R. LUNA, Petitioner, v. SECRETARY FLORENCIO ABAD, IN HIS OFFICIAL CAPACITY AS HEAD OF THE DEPARTMENT OF BUDGET AND MANAGEMENT; AND EXECUTIVE SECRETARY PAQUITO OCHOA, IN HIS OFFICIAL CAPACITY AS ALTER EGO OF THE PRESIDENT, Respondents.; G.R. NO. 209155 - ATTY. JOSE MALVAR VILLEGAS, JR., Petitioner, v. THE HONORABLE EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR.; AND THE SECRETARY O BUDGET AND MANAGEMENT FLORENCIO B. ABAD, Respondents.; G.R. NO. 209164 - PHILIPPINE CONSTITUTION ASSOCIATION (PHILCONSA), REPRESENTED BY DEAN FROILAN BACUNGAN, BENJAMIN E. DIOKNO AND LEONOR M. BRIONES, Petitioner, v. DEPARTMENT OF BUDGET AND MANAGEMENT AND/OR HON. FLORENCIO B. ABAD, Respondents.; G.R. NO. 209260 - INTEGRATED BAR OF THE PHILIPPINES (IBP), Petitioner, v. SECRETARY FLORENCIO B. ABAD OF THE DEPARTMENT OF BUDGET AND MANAGEMENT (DBM), Respondent.; G.R. NO. 209442 - GRECO ANTONIOUS BEDA B. BELGICA; BISHOP REUBEN M ABANTE AND REV. JOSE L. GONZALEZ, Petitioner, v. PRESIDENT BENIGNO SIMEON C. AQUINO III, THE SENATE OF THE PHILIPPINES, REPRESENTED BY SENATE PRESIDENT FRANKLIN M. DRILON; THE HOUSE OF REPRESENTATIVES, REPRESENTED BY SPEAKER FELICIANO BELMONTE, JR.; THE EXECUTIVE OFFICE, REPRESENTED BY EXECUTIVE SECRETARY PAQUITO N. OCHOA, J THE DEPARTMENT OF BUDGET AND MANAGEMENT, REPRESENTED BY SECRETARY FLORENCIO ABAD; THE DEPARTMENT OF FINANCE, REPRESENTED BY SECRETARY CESAR V. PURISIMA; AND THE BUREAU OF TREASURY, REPRESENTED BY ROSALIA V. DE LEON, Respondents.; G.R. NO. 209517- CONFEDERATION FOR UNITY, RECOGNITION AND ADVANCEMENT OF GOVERNMENT EMPLOYEES (COURAGE), REPRESENTED BY ITS 1ST VICE PRESIDENT, SANTIAGO DASMARINAS, JR.; ROSALINDA NARTATES, FOR HERSELF AND AS NATIONAL PRESIDENT OF THE CONSOLIDATED UNION OF EMPLOYEES NATIONAL HOUSING AUTHORITY (CUE-NHA); MANUEL BACLAGON, FOR HIMSELF AND AS PRESIDENT OF THE SOCIAL WELFARE EMPLOYEES ASSOCIATION OF THE PHILIPPINES, DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT CENTRAL OFFICE (SWEAP-DSWD CO); ANTONIA PASCUAL, FOR HERSELF AND AS NATIONAL PRESIDENT OF THE DEPARTMENT OF AGRARIAN REFORM EMPLOYEES ASSOCIATION (DAREA); ALBERT MAGALANG, FOR HIMSELF AND AS PRESIDENT OF THE ENVIRONMENT AND MANAGEMENT BUREAU EMPLOYEES UNION (EMBEU); AND MARCIAL ARABA, FOR HIMSELF AND AS PRESIDENT OF THE KAPISANAN PARA SA KAGALINGAN NG MGA KAWANI NG MMDA (KKK-MMDA), Petitioner, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO OCHOA, JR., EXECUTIVE SECRETARY; AND HON. FLORENCIO B. ABAD, SECRETA OF THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.; G.R. NO. 209569 - VOLUNTEERS AGAINST CRIME AND CORRUPTION (VACC), REPRESENTED BY DANTE L. JIMENEZ, Petitioner, v. PAQUITO N. OCHOA, EXECUTIVE SECRETARY, AND FLORENCIO B. ABAD, SECRETARY OF THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondent.

  • SEPARATE OPINION - CARPIO, J. : G.R. No. 209287 - G.R. NO. 209135 - G.R. NO. 209136 - G.R. NO. 209155 - G.R. NO. 209164 - G.R. NO. 209260 - G.R. NO. 209442 - G.R. NO. 209517 - G.R. NO. 209569, July 01, 2014 - MARIA CAROLINA P. ARAULLO, CHAIRPERSON, BAGONG ALYANSANG MAKABAYAN; JUDY M. TAGUIWALO, PROFESSOR, UNIVERSITY OF THE PHILIPPINES DILIMAN, CO-CHAIRPERSON, PAGBABAGO; HENRI KAHN, CONCERNED CITIZENS MOVEMENT; REP. LUZ ILAGAN, GABRIELA WOMEN’S PARTY REPRESENTATIVE; REP. TERRY L. RIDON, KABATAAN PARTYLIST REPRESENTATIVE; REP. CARLOS ISAGANI ZARATE, BAYAN MUNA PARTY-LIST REPRESENTATIVE; RENATO M. REYES, JR., SECRETARY GENERAL OF BAYAN; MANUEL K. DAYRIT, CHAIRMAN ANG KAPATIRAN PARTY; VENCER MARI E. CRISOSTOMO, CHAIRPERSON, ANAKBAYAN; VICTOR VILLANUEVA, CONVENOR, YOUTH ACT NOW, Petitioner, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO N. OCHOA, JR., EXECUTIVE SECRETARY; AND FLORENCIO B. ABAD, SECRETARY THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.

  • SEPARATE OPINION - BRION, J. : G.R. No. 209287 - G.R. NO. 209135 - G.R. NO. 209136 - G.R. NO. 209155 - G.R. NO. 209164 - G.R. NO. 209260 - G.R. NO. 209442 - G.R. NO. 209517 - G.R. NO. 209569, July 01, 2014 - MARIA CAROLINA P. ARAULLO, CHAIRPERSON, BAGONG ALYANSANG MAKABAYAN; JUDY M. TAGUIWALO, PROFESSOR, UNIVERSITY OF THE PHILIPPINES DILIMAN, CO-CHAIRPERSON, PAGBABAGO; HENRI KAHN, CONCERNED CITIZENS MOVEMENT; REP. LUZ ILAGAN, GABRIELA WOMEN’S PARTY REPRESENTATIVE; REP. TERRY L. RIDON, KABATAAN PARTYLIST REPRESENTATIVE; REP. CARLOS ISAGANI ZARATE, BAYAN MUNA PARTY-LIST REPRESENTATIVE; RENATO M. REYES, JR., SECRETARY GENERAL OF BAYAN; MANUEL K. DAYRIT, CHAIRMAN ANG KAPATIRAN PARTY; VENCER MARI E. CRISOSTOMO, CHAIRPERSON, ANAKBAYAN; VICTOR VILLANUEVA, CONVENOR, YOUTH ACT NOW, Petitioner, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO N. OCHOA, JR., EXECUTIVE SECRETARY; AND FLORENCIO B. ABAD, SECRETARY THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.

  • CONCURRING AND DISSENTING - DEL CASTILLO, J. : G.R. No. 209287 - G.R. NO. 209135 - G.R. NO. 209136 - G.R. NO. 209155 - G.R. NO. 209164 - G.R. NO. 209260 - G.R. NO. 209442 - G.R. NO. 209517 - G.R. NO. 209569, July 01, 2014 - MARIA CAROLINA P. ARAULLO, CHAIRPERSON, BAGONG ALYANSANG MAKABAYAN; JUDY M. TAGUIWALO, PROFESSOR, UNIVERSITY OF THE PHILIPPINES DILIMAN, CO-CHAIRPERSON, PAGBABAGO; HENRI KAHN, CONCERNED CITIZENS MOVEMENT; REP. LUZ ILAGAN, GABRIELA WOMEN’S PARTY REPRESENTATIVE; REP. TERRY L. RIDON, KABATAAN PARTYLIST REPRESENTATIVE; REP. CARLOS ISAGANI ZARATE, BAYAN MUNA PARTY-LIST REPRESENTATIVE; RENATO M. REYES, JR., SECRETARY GENERAL OF BAYAN; MANUEL K. DAYRIT, CHAIRMAN ANG KAPATIRAN PARTY; VENCER MARI E. CRISOSTOMO, CHAIRPERSON, ANAKBAYAN; VICTOR VILLANUEVA, CONVENOR, YOUTH ACT NOW, Petitioner, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO N. OCHOA, JR., EXECUTIVE SECRETARY; AND FLORENCIO B. ABAD, SECRETARY THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.

  • SEPARATE CONCURRING OPINION - PERLAS-BERNABE, J. : G.R. No. 209287 - G.R. NO. 209135 - G.R. NO. 209136 - G.R. NO. 209155 - G.R. NO. 209164 - G.R. NO. 209260 - G.R. NO. 209442 - G.R. NO. 209517 - G.R. NO. 209569, July 01, 2014 - MARIA CAROLINA P. ARAULLO, CHAIRPERSON, BAGONG ALYANSANG MAKABAYAN; JUDY M. TAGUIWALO, PROFESSOR, UNIVERSITY OF THE PHILIPPINES DILIMAN, CO-CHAIRPERSON, PAGBABAGO; HENRI KAHN, CONCERNED CITIZENS MOVEMENT; REP. LUZ ILAGAN, GABRIELA WOMEN’S PARTY REPRESENTATIVE; REP. TERRY L. RIDON, KABATAAN PARTYLIST REPRESENTATIVE; REP. CARLOS ISAGANI ZARATE, BAYAN MUNA PARTY-LIST REPRESENTATIVE; RENATO M. REYES, JR., SECRETARY GENERAL OF BAYAN; MANUEL K. DAYRIT, CHAIRMAN ANG KAPATIRAN PARTY; VENCER MARI E. CRISOSTOMO, CHAIRPERSON, ANAKBAYAN; VICTOR VILLANUEVA, CONVENOR, YOUTH ACT NOW, Petitioner, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO N. OCHOA, JR., EXECUTIVE SECRETARY; AND FLORENCIO B. ABAD, SECRETARY THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.

  • CONCURRING OPINION - LEONEN, J. : G.R. No. 209287 - G.R. NO. 209135 - G.R. NO. 209136 - G.R. NO. 209155 - G.R. NO. 209164 - G.R. NO. 209260 - G.R. NO. 209442 - G.R. NO. 209517 - G.R. NO. 209569, July 01, 2014 - MARIA CAROLINA P. ARAULLO, CHAIRPERSON, BAGONG ALYANSANG MAKABAYAN; JUDY M. TAGUIWALO, PROFESSOR, UNIVERSITY OF THE PHILIPPINES DILIMAN, CO-CHAIRPERSON, PAGBABAGO; HENRI KAHN, CONCERNED CITIZENS MOVEMENT; REP. LUZ ILAGAN, GABRIELA WOMEN’S PARTY REPRESENTATIVE; REP. TERRY L. RIDON, KABATAAN PARTYLIST REPRESENTATIVE; REP. CARLOS ISAGANI ZARATE, BAYAN MUNA PARTY-LIST REPRESENTATIVE; RENATO M. REYES, JR., SECRETARY GENERAL OF BAYAN; MANUEL K. DAYRIT, CHAIRMAN ANG KAPATIRAN PARTY; VENCER MARI E. CRISOSTOMO, CHAIRPERSON, ANAKBAYAN; VICTOR VILLANUEVA, CONVENOR, YOUTH ACT NOW, Petitioner, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO N. OCHOA, JR., EXECUTIVE SECRETARY; AND FLORENCIO B. ABAD, SECRETARY THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.

  • G.R. No. 178055, July 02, 2014 - AMECOS INNOVATIONS, INC. AND ANTONIO F. MATEO, Petitioners, v. ELIZA R. LOPEZ, Respondent.

  • G.R. No. 177374, July 02, 2014 - MARIANO JOSE, FELICISIMO JOSE, DECEASED, SUBSTITUTED BY HIS CHILDREN MARIANO JOSE, CAMILO JOSE, TIBURCIA JOSE, FERMINA JOSE, AND VICTORIA JOSE, Petitioners, v. ERNESTO M. NOVIDA, RODOLFO PALAYLAY, JR., ALEX M. BELARMINO, RODRIGO LIBED, LEONARDO L. LIBED, BERNARDO B. BELARMINO, BENJAMIN G. ACOSTA, MODESTO A. ORLANDA, WARLITO B. MEJIA, MAMERTO B. BELARMINO, MARCELO O. DELFIN AND HEIRS OF LUCINO A. ESTEBAN, REPRESENTED BY CRESENCIA M. VDA. DE ESTEBAN, Respondents.

  • G.R. No. 202809, July 02, 2014 - DENNIS L. GO, Petitioner, v. REPUBLIC OF THE PHILIPPINES, Respondent.

  • G.R. No. 181045, July 02, 2014 - SPOUSES EDUARDO AND LYDIA SILOS, Petitioners, v. PHILIPPINE NATIONAL BANK, Respondent.

  • A.M. No. P-13-3147 (Formerly A.M. No. 11-4-78-RTC), July 02, 2014 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. PAZ P. CAPISTRANO, COURT STENOGRAPHER III, REGIONAL TRIAL COURT, QUEZON CITY, BRANCH 224, Respondent.

  • G.R. No. 188035, July 02, 2014 - IMMACULATE CONCEPTION ACADEMY/DR. JOSE PAULO E. CAMPOS, Petitioners, v. EVELYN E. CAMILON, Respondent.

  • G.R. No. 194638, July 02, 2014 - PARAÑAQUE KINGS ENTERPRISES, INC., Petitioner, v. CATALINA L. SANTOS, REPRESENTED BY HER ATTORNEY-IN-FACT, LUZ B. PROTACIO, AND DAVID R. RAYMUNDO, Respondents.

  • G.R. No. 193796, July 02, 2014 - LAND BANK OF THE PHILIPPINES, Petitioner, v. ATLANTA INDUSTRIES, INC., Respondent.

  • G.R. No. 173861, July 14, 2014 - JAY CANDELARIA AND ERIC BASIT, Petitioners, v. REGIONAL TRIAL COURT, BRANCH 42, CITY OF SAN FERNANDO, (PAMPANGA) REPRESENTED BY ITS PRESIDING JUDGE HON. MARIA AMIFAITH S. FIDER-REYES, OFFICE OF THE PROVINCIAL PROSECUTOR, CITY OF SAN FERNANDO, PAMPANGA AND ALLIED DOMECQ PHILIPPINES, INC., Respondents.

  • G.R. No. 198226, July 18, 2014 - ABOITIZ TRANSPORT SYSTEM CORPORATION AND ABOITIZ SHIPPING CORPORATION, Petitioners, v. CARLOS A. GOTHONG LINES, INC. AND VICTOR S. CHIONGBIAN, Respondents.; G.R. NO. 198228 - ABOITIZ TRANSPORT SYSTEM CORPORATION, Petitioner, v. CARLOS A. GOTHONG LINES, INC. AND VICTOR S. CHIONGBIAN, Respondents.

  • G.R. No. 190303, July 09, 2014 - COLEGIO DE SAN JUAN DE LETRAN-CALAMBA, Petitioner, v. ENGR. DEBORAH P. TARDEO, Respondent.

  • G.R. No. 183901, July 09, 2014 - DEPARTMENT OF AGRARIAN REFORM, Petitioner, v. SALUD GACIAS BERIÑA,1 CESAR GACIAS, NORMA GACIAS TANDOC,2 LYDIA LEANDER GACIAS, AND GREGORIO MEDEN GACIAS, Respondents.; G.R. NO. 183931 - LAND BANK OF THE PHILIPPINES, Petitioner, v. SALUD GACIAS BERIÑA, CESAR GACIAS, NORMA GACIAS TANDOC, LYDIA LEANDER GACIAS, AND GREGORIO MEDEN GACIAS, Respondents.

  • G.R. No. 179571, July 02, 2014 - ERLINDA K. ILUSORIO, Petitioner, v. BAGUIO COUNTRY CLUB CORPORATION AND ANTHONY R. DE LEON, Respondents.

  • G.R. No. 207392, July 02, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RAMIE ORTEGA Y KALBI, A.K.A AY-AY, Accused-Appellant.

  • G.R. No. 197515, July 02, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. UNITED SALVAGE AND TOWAGE (PHILS.), INC., Respondent.

  • A.C. No. 6470, July 08, 2014 - MERCEDITA DE JESUS, Complainant, v. ATTY. JUVY MELL SANCHEZ-MALIT, Respondent.

  • G.R. No. 177235, July 07, 2014 - SERCONSISION R. MENDOZA, Petitioner, v. AURORA MENDOZA FERMIN, Respondent.

  • G.R. No. 176598, July 09, 2014 - PETRONIO CLIDORO, DIONISIO CLIDORO, LOLITA CLIDORO, CALIXTO CARDANO, JR., LOURDES CLIDORO-LARIN, MATEO CLIDORO AND MARLIZA CLIDORO-DE UNA, Petitioners, v. AUGUSTO JALMANZAR, GREGORIO CLIDORO, JR., SENECA CLIDORO-CIOCSON, MONSERAT CLIDORO-QUIDAY, CELESTIAL CLIDORO-BINASA, APOLLO CLIDORO, ROSALIE CLIDORO-CATOLICO, SOPHIE CLIDORO, AND JOSE CLIDORO, JR., Respondents.

  • Adm. Case No. 8108, July 15, 2014 - DANTE LA JIMENEZ & LAURO G. VIZCONDE, Complainants, v. ATTY. FELISBERTO L. VERANO, JR., Respondent.; Adm. Case No. 10299 - ATTY. OLIVER O. LOZANO, Complainant, v. ATTY. FELISBERTO L. VERANO, JR., Respondent.

  • G.R. No. 181836, July 09, 2014 - BANK OF THE PHILIPPINE ISLANDS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 176341, July 07, 2014 - PRO-GUARD SECURITY SERVICES CORPORATION, Petitioner, v. TORMIL REALTY AND DEVELOPMENT CORPORATION, Respondent.

  • G.R. No. 178145, July 07, 2014 - REYNALDO S. MARIANO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 203288, July 18, 2014 - REMEDIOS M. MAULEON, Petitioner, v. LOLINA MORAN PORTER, REPRESENTED BY ERVIN C. MORAN, Respondent.

  • G.R. No. 190277, July 23, 2014 - ABSOLUTE MANAGEMENT CORPORATION, Petitioner, v. METROPOLITAN BANK AND TRUST COMPANY, Respondent.

  • G.R. No. 189644, July 02, 2014 - NEIL E. SUYAN, Petitioner, v. PEOPLE OF THE PHILIPPINES AND THE CHIEF PROBATION AND PAROLE OFFICER, DAGUPAN CITY, Respondent.

  • G.R. No. 182438, July 02, 2014 - RENE RONULO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 194833, July 02, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. PORFERIO BALINO ALIAS “TOTO,” Accused-Appellant.

  • G.R. No. 196936, July 02, 2014 - MONCHITO R. AMPELOQUIO, Petitioner, v. JAKA DISTRIBUTION, INC., Respondent.

  • G.R. No. 195466, July 02, 2014 - ARIEL L. DAVID, DOING BUSINESS UNDER THE NAME AND STYLE “YIELS HOG DEALER,” PETITIONER, VS. JOHN G. MACASIO, Respondent.

  • G.R. No. 204101, July 02, 2014 - THE LATE ALBERTO B. JAVIER, AS SUBSTITUTED BY HIS SURVIVING WIFE, MA. THERESA M. JAVIER, AND CHILDREN, KLADINE M. JAVIER, CHRISTIE M. JAVIER, JALYN M. JAVIER, CANDY GRACE M. JAVIER AND GLIZELDA M. JAVIER, Petitioners, v. PHILIPPINE TRANSMARINE CARRIERS, INC. AND/OR NORTHERN MARINE MANAGEMENT, LTD., Respondents.

  • G.R. No. 184785, July 09, 2014 - RUBY P. LAGOC, Petitioner, v. MARIA ELENA MALAGA, OFFICE OF THE OMBUDSMAN AND THE OFFICE OF THE DEPUTY OMBUDSMAN (VISAYAS), Respondents.; G.R. NO. 184890 - LIMUEL P. SALES, Petitioner, v. MARIA ELENA MALAGA, OFFICE OF THE OMBUDSMAN AND THE OFFICE OF THE DEPUTY OMBUDSMAN (VISAYAS), Respondents.

  • G.R. No. 163999, July 09, 2014 - PHILIPPINE LONG DISTANCE TELEPHONE COMPANY, Petitioner, v. MILLARD R. OCAMPO, CIPRIANO REY R. HIPOLITO, ERIC F. MERJILLA AND JOSE R. CARANDANG, Respondents,

  • G.R. No. 188944, July 09, 2014 - SPOUSES RODOLFO BEROT AND LILIA BEROT, Peitioners, v. FELIPE C. SIAPNO, Respondent.

  • G.R. No. 205179, July 18, 2014 - GERVE MAGALLANES, Petitioner, v. PALMER ASIA, INC., Respondent.

  • G.R. No. 209302, July 09, 2014 - ALONE AMAR P. TAGLE, Petitioner, v. ANGLO-EASTERN CREW MANAGEMENT, PHILS., INC., ANGLO-EASTERN CREW MANAGEMENT (ASIA) AND CAPT. GREGORIO B. SIALSA, Respondents.

  • G.R. No. 203834, July 09, 2014 - HEIRS OF DIOSDADO M. MENDOZA, NAMELY: LICINIA V. MENDOZA, PETER VAL V. MENDOZA, CONSTANCIA V. MENDOZA YOUNG, CRISTINA V. MENDOZA FIGUEROA, DIOSDADO V. MENDOZA, JR., JOSEPHINE V. MENDOZA JASA, AND RIZALINA V. MENDOZA PUSO, Petitioners, v. DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS AND THE DPWH SECRETARY, Respondents.

  • G.R. No. 207851, July 08, 2014 - ANGEL G. NAVAL, Petitioner, v. COMMISSION ON ELECTIONS AND NELSON B. JULIA, Respondents.

  • G.R. No. 160143, July 02, 2014 - LAND BANK OF THE PHILIPPINES, Petitioner, v. BENECIO EUSEBIO, JR., Respondent.

  • G.R. No. 185100, July 09, 2014 - GIRLY G. ICO, Petitioner, v. SYSTEMS TECHNOLOGY INSTITUTE, INC., MONICO V. JACOB AND PETER K. FERNANDEZ, Respondents.

  • G.R. No. 166680, July 07, 2014 - ALOYSIUS DAIT LUMAUIG, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 183290, July 09, 2014 - DEPARTMENT REFORM, SECRETARY OF AGRARIAN REPRESENTED BY NASSER C. PANGANDAMAN, Petitioner, v. SPOUSES DIOSDADO STA. ROMANA AND RESURRECCION 0. RAMOS, REPRESENTED BY AURORA STA. ROMANA, PURIFICACION C. DAEZ, REPRESENTED BY EFREN D. VILLALUZ AND ROSAURO D. VILLALUZ, AND SPOUSES LEANDRO C. SEVILLA AND MILAGROS C. DAEZ, Respondents.

  • G.R. No. 190445, July 23, 2014 - BANCO DE ORO UNIBANK, INC., Petitioner, v. SPOUSES ENRIQUE GABRIEL LOCSIN AND MA. GERALDINE R. LOCSIN, Respondents.

  • G.R. No. 205055, July 18, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TEAM SUAL CORPORATION (FORMERLY MIRANT SUAL CORPORATION), Respondent.

  • G.R. No. 201286, July 18, 2014 - INOCENCIA TAGALOG, Petitioner, v. MARIA LIM VDA. DE GONZALEZ, GAUDENCIA L. BUAGAS, RANULFO Y. LIM, DON L. CALVO, SUSAN C. SANTIAGO, DINA C. ARANAS, AND RUFINA C. RAMIREZ, Respondents.

  • G.R. No. 199208, July 30, 2014 - PEOPLE OF THE PHILIPPINES, Appellee, v. TRINIDAD A. CAHILIG, Appellant.

  • G.R. No. 169745, July 18, 2014 - REPUBLIC OF THE PIDLIPPINES, REPRESENTED BY THE HONORABLE SECRETARY OF LABOR AND EMPLOYMENT (DOLE), Petitioner, v. NAMBOKU PEAK, INC., Respondent.; G.R. NO. 170091 - PHIL-JAPAN WORKERS UNION­ SOLIDARITY OF UNIONS IN THE PIDLIPPINES FOR EMPOWERMENT AND REFORMS (PJWU-SUPER), MED­ ARBITER CLARISSA G. BELTRAN­ LERIOS AND SECRETARY PATRICIA A. STO. TOMAS OF THE DEPARTMENT OF LABOR AND EMPLOYMENT, Petitioners, v. PIDL-JAPAN INDUSTRIAL MANUFACTURING CORPORATION, Respondent.

  • G.R. No. 177484, July 18, 2014 - SPOUSES ALEJANDRO MANZANILLA AND REMEDIOS VELASCO, Petitioners, v. WATERFIELDS INDUSTRIES CORPORATION, REPRESENTED BY ITS PRESIDENT, ALIZA MA, Respondent.

  • G.R. No.178115, July 28, 2014 - PEOPLE OF THE PIDLIPPINES, Plaintiff-Appellee, v. JOJO SUMILIDG, RICARDO SUMILIDG ALIAS CARDING SUMILIDG, PASOT SALOLI, ERIC ENOC, WARLITOMONTEBON, AND CIO LIMAMA, Accused, JOJO SUMILIDG, RICARDO SUMILIDG ALIAS CARDING SUMILIDG, AND PASOT SALOLI, Accused-Appellants.

  • G.R. No. 192352, July 23, 2014 - ROSEMARIE ESMARIALINO, Petitioner, v. EMPLOYEES' COMPENSATION COMMISSION, SOCIAL SECURITY SYSTEM AND JIMENEZ PROTECTIVE AND SECURITY AGENCY, Respondent.

  • G.R. No. 194157, July 30, 2014 - ROMEO R. ARAULLO, Petitioner, v. OFFICE OF THE OMBUDSMAN, HON. MERCEDITAS N. GUTIERREZ, HON. GERARDO C. NOGRALES, HON. ROMEO L. GO, HON. PERLITA B. VELASCO, HON. ARDEN S. ANNI, ATTY. FILOMEMO B. BALBIN, ATTY. ERNESTO P. TABAO AND ATTY. ROBERTO F. DE LEON, Respondents.

  • A.C. No. 10031, July 23, 2014 - RAUL M. FRANCIA, Complainant, v. ATTY. REYNALDO V. ABDON, Respondent.

  • G.R. No. 178343, July 14, 2014 - THE OFFICE OF THE OMBUDSMAN, Petitioner, v. ALEX M. VALENCERINA, Respondent.

  • G.R. No. 187701, July 23, 2014 - PHILAM INSURANCE COMPANY, INC. (NOW CHARTIS PHILIPPINES INSURANCE, INC.*), Petitioner, v. HEUNG-A SHIPPING CORPORATION AND WALLEM PHILIPPINES SHIPPING, INC., Respondents.; G.R. NO. 187812 - HEUNG-A SHIPPING CORPORATION AND WALLEM PHILIPPINES SHIPPING, INC., Petitioners, v. PHILAM INSURANCE COMPANY, INC. (NOW CHARTIS PHILIPPINES INSURANCE, INC.), Respondent.

  • G.R. No. 201725, July 18, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOY ALCALA Y NOVILLA, Accused-Appellant.

  • G.R. No. 186589, July 18, 2014 - RICARDO C. SILVERIO, SR. AND LORNA CILLAN-SILVERIO, Petitioners, v. RICARDO S. SILVERIO, JR., Respondent.

  • G.R. No. 209373, July 30, 2014 - JOEL YONGCO AND JULIETO LAÑOJAN, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.; G.R. NO. 209414 - ANECITO TANGIAN, JR., Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 182705, July 18, 2014 - VICENTE JOSEFA, Petitioner, v. MANILA ELECTRIC COMPANY, Respondent.

  • G.R. No. 198388, July 28, 2014 - JORAINA DRAGON TALOSIG, Petitioner, v. UNITED PHILIPPINE LINES, INC., FERNANDO LISING [President], HOLLAND AMERICAN LINE WASTOURS, INC., Respondent.

  • G.R. No. 188931, July 28, 2014 - JUANITO M. GOPIAO, Petitioner, v. METROPOLITAN BANK & TRUST CO., Respondent.

  • G.R. No. 196786, July 23, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. STANLEY BUNAGAN Y JUAN, Accused-Appellant.

  • G.R. No. 201572, July 09, 2014 - PEOPLE OF THE PHILIPPINES, Appellee, v. RAEL DELFIN, Appellant.

  • G.R. No. 176694, July 18, 2014 - GMA NETWORK, INC., Petitioner, v. CENTRAL CATV, INC., Respondent.

  • G.R. No. 178451, July 30, 2014 - RURAL BANK OF CABADBARAN, INC., Petitioner, v. JORGITA A. MELECIO-YAP, LILIA MELECIO PACIFICO (DECEASED, SUBSTITUTED BY HER ONLY CHILD ERLL ISAAC M. PACIFICO, JR.), REYNALDO A. MELECIO, ROSIE MELECIO DELOSO, AND SARAH MELECIO PALMA-GIL, Respondents.

  • A.C. No. 10450, July 30, 2014 - EMERITA B. MAHILUM, Complainant, v. ATTY. SAMUEL SM. LEZAMA, Respondent.

  • G.R. No. 197046, July 21, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GEORGE ZAPATA Y VIANA, Accused-Appellant.

  • G.R. No. 183664, July 28, 2014 - AIRLIFT ASIA CUSTOMS BROKERAGE, INC. AND ALLAN G. BENEDICTO, Petitioners, v. COURT OF APPEALS, COMMISSIONER OF THE BUREAU OF CUSTOMS, AND THE SECRETARY OF FINANCE, Respondents.

  • G.R. No. 189574, July 18, 2014 - ESTRELLA D. S. BAÑEZ, Petitioner, v. SOCIAL SECURITY SYSTEM AND DE LA SALLE UNIVERSITY, Respondents.

  • G.R. No. 208623, July 23, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. VIRGILIO ANTONIO Y RIVERA, Accused-Appellant.

  • G.R. No. 207818, July 23, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ALEX DE LOS SANTOS, Accused-Appellant.

  • G.R. No. 200748, July 23, 2014 - JAIME D. DELA CRUZ, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 175293, July 23, 2014 - CRISANTO F. CASTRO, JR., Petitioner, v. ATENEO DE NAGA UNIVERSITY, FR. JOEL TABORA, AND MR. EDWIN BERNAL, Respondents.

  • G.R. No. 200903, July 22, 2014 - KALIPUNAN NG DAMAYANG MAHIHIRAP, INC., REPRESENTED BY ITS VICE-PRESIDENT, CARLITO BADION, CORAZON DE JESUS HOMEOWNERS ASSOCIATION, REPRESENTED BY ITS PRESIDENT, ARNOLD REPIQUE, FERNANDO SEVILLA AS PRESIDENT OF SAMAHANG PAMATA SA KAPATIRANG KRISTIYANO, ESTRELIETA BAGASBAS, JOCY LOPEZ, ELVIRA VIDOL, AND DELIA FRAYRES, Petitioners, v. JESSIE ROBREDO, IN HIS CAPACITY AS SECRETARY, DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT, HON. GUIA GOMEZ, IN HER CAPACITY AS MAYOR OF THE CITY OF SAN JUAN, HON. HERBERT BAUTISTA, IN HIS CAPACITY AS THE MAYOR OF QUEZON CITY, HON. JOHN REY TIANGCO, IN HIS CAPACITY AS MAYOR OF NAVOTAS CITY, AND THE GENERAL MANAGER OF THE NATIONAL HOUSING AUTHORITY, Respondents.

  • G.R. No. 194068, July 09, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BENJIE CONSORTE Y FRANCO, Accused-Appellant.

  • G.R. No. 199100, July 18, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROSENDO AMARO, Accused-Appellant.

  • G.R. No. 177524, July 23, 2014 - NATIONAL UNION OF WORKERS IN HOTEL RESTAURANT AND ALLIED INDUSTRIES (NUWHRAIN-APL-IUF), PHILIPPINE PLAZA CHAPTER, Petitioner, v. PHILIPPINE PLAZA HOLDINGS, INC., Respondent.

  • G.R. No. 199874, July 23, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. PETER FANG Y GAMBOA A.K.A. “FRITZ” AND JEFFERSON FANG Y PERALTA, ACCUSED, PETER FANG Y GAMBOA A.K.A. “FRITZ,” Accused-Appellant.

  • G.R. No. 198093, July 28, 2014 - FLP ENTERPRISES INC. – FRANCESCO SHOES/EMILIO FRANCISCO B. PAJARO, Petitioners, v. MA. JOERALYN D. DELA CRUZ AND VILMA MALUNES, Respondents.

  • G.R. No. 180086, July 02, 2014 - AFP RETIREMENT AND SEPARATION BENEFITS SYSTEM [AFP-RSBS], Petitioner, v. REPUBLIC OF THE PHILIPPINES, Respondent.

  • G.R. No. 193324, July 23, 2014 - ST. LUKE’S MEDICAL CENTER, Petitioner, v. DANIEL QUEBRAL AND ST. LUKE’S MEDICAL CENTER EMPLOYEES’ ASSOCIATION - ALLIANCE OF FILIPINO WORKERS (SLMCEA-AFW), Respondents.

  • G.R. No. 182970, July 23, 2014 - EMILIANO S. SAMSON, Petitioner, v. SPOUSES JOSE AND GUILLERMINA GABOR, TANAY RURAL BANK, INC., AND REGISTER OF DEEDS OF MORONG, RIZAL, Respondents.

  • G.R. No. 172204, July 10, 2014 - CATHAY METAL CORPORATION, Petitioner, v. LAGUNA WEST MULTI-PURPOSE COOPERATIVE, INC., Respondent.

  • G.R. No. 190706, July 21, 2014 - SHANG PROPERTIES REALTY CORPORATION (FORMERLY THE SHANG GRAND TOWER CORPORATION) AND SHANG PROPERTIES, INC. (FORMERLY EDSA PROPERTIES HOLDINGS, INC.), Petitioners, v. ST. FRANCIS DEVELOPMENT CORPORATION, Respondent.

  • G.R. No. 188133, July 07, 2014 - PEOPLE OF THE PHILIPPINES, Appellee, v. OLIVER RENATO EDAÑO Y EBDANE, Appellant.

  • G.R. No. 203434, July 23, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MARCELINO VITERBO y REALUBIT AND RONALD VITERBO y REALUBIT, Accused-Appellants.

  • G.R. No. 202809, July 02, 2014 - DENNIS L. GO, Petitioner, v. REPUBLIC OF THE PHILIPPINES, Respondent.

  • G.R. No. 181045, July 02, 2014 - SPOUSES EDUARDO AND LYDIA SILOS, Petitioners, v. PHILIPPINE NATIONAL BANK, Respondent.

  • G.R. No. 178055, July 02, 2014 - AMECOS INNOVATIONS, INC. AND ANTONIO F. MATEO, Petitioners, v. ELIZA R. LOPEZ, Respondent.

  • G.R. No. 177374, July 02, 2014 - MARIANO JOSE, FELICISIMO JOSE, DECEASED, SUBSTITUTED BY HIS CHILDREN MARIANO JOSE, CAMILO JOSE, TIBURCIA JOSE, FERMINA JOSE, AND VICTORIA JOSE, Petitioners, v. ERNESTO M. NOVIDA, RODOLFO PALAYLAY, JR., ALEX M. BELARMINO, RODRIGO LIBED, LEONARDO L. LIBED, BERNARDO B. BELARMINO, BENJAMIN G. ACOSTA, MODESTO A. ORLANDA, WARLITO B. MEJIA, MAMERTO B. BELARMINO, MARCELO O. DELFIN AND HEIRS OF LUCINO A. ESTEBAN, REPRESENTED BY CRESENCIA M. VDA. DE ESTEBAN, Respondents.

  • G.R. No. 196249, July 21, 2014 - ROSE HANA ANGELES, doing business under the name and style [of] LAS MARIAS GRILL AND RESTAURANT[,] and ZENAIDA ANGELES[,] doing business under the name and style [of] CAFÉ TERIA BAR AND RESTAURANT, Petitioners, v. FERDINAND M. BUCAD, CHARLESTON A. REYNANTE, BERNADINE B. ROAQUIN, MARLON A. OMPOY, RUBEN N. LAROZA, EVANGELINE B. BUMACOD, WILMA CAINGLES, BRIAN OGARIO, EVELYN A. BASTAN, ANACLITO A. BASTAN, MA. GINA BENITEZ, HERMINIO AGSAOAY, NORBERTO BALLASTEROS, DEMETRIO L. BERDIN, JR., JOEL DUCUSIN, JOVY R. BALATA, and MARIBEL ROAQUIN, Respondents.

  • G.R. No. 207443, July 23, 2014 - GENATO INVESTMENTS, INC., Petitioner, v. HON. JUDGE OSCAR P. BARRIENTOS, In His Capacity As The Presiding Judge Of The Regional Trial Court, Of Caloocan City, Branch 123, EMILY P. DIZON, In Her Capacity As The Branch Clerk Of Court Of The Regional Trial Court Of Caloocan City, Branch 123, JIMMY T. SORO, Court Process Server Of The Regional Trial Court Of Caloocan, Branch 123, EVELINA M. GARMA, CITY TREASURER OF CALOOCAN CITY, PHILLIP L. YAM, Officer-In-Charge, Real Property Tax Division Of The Caloocan City Treasurer’S Office, ANTHONY B. PULMANO, Officer-In-Charge, City Assessor Of Caloocan City, And LAVERNE REALTY & DEVELOPMENT CORPORATION, Respondents. D E C I S I O N

  • G.R. No. 198097, July 30, 2014 - STATUS MARITIME CORPORATION, MS. LOMA B. AGUIMAN, FAIRDEAL GROUP MANAGEMENT S.A., AND MT FAIR JOLLY, Petitioners, v. SPOUSES MARGARITO B. DELALAMON AND PRISCILA A. DELALAMON, Respondents.

  • G.R. No. 195190, July 28, 2014 - ROYALE HOMES MARKETING CORPORATION, Petitioner, v. FIDEL P. ALCANTARA [DECEASED], SUBSTITUTED BY HIS HEIRS, Respondent.

  • A.M. No. P-14-3218 [Formerly: OCA IPI No. 13-4037-P], July 08, 2014 - SELECTION AND PROMOTION BOARD, OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. RONALDO D. TACA, CASHIER I, METROPOLITAN TRIAL COURT, OFFICE OF THE CLERK OF COURT, MANILA, Respondent.

  • G.R. No. 196118, July 30, 2014 - LEONARDO C. CASTILLO, REPRESENTED BY LENNARD V. CASTILLO, Petitioner, v. SECURITY BANK CORPORATION, JRC POULTRY FARMS OR SPOUSES LEON C. CASTILLO, JR., AND TERESITA FLORES-CASTILLO, Respondents.

  • G.R. No. 196219, July 30, 2014 - SPOUSES MAURICIO M. TABINO AND LEONILA DELA CRUZ-TABINO, Petitioners, v. LAZARO M. TABINO, Respondent.

  • G.R. No. 205610, July 30, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RAMONITO VILLARTA Y RIVERA AND ALLAN ARMENTA Y CABILES, Accused-Appellants.

  • G.R. No. 205741, July 23, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. REYMAN ENDAYA Y LAIG, Accused-Appellant.

  • G.R. No. 184295, July 30, 2014 - NATIONAL TRANSMISSION CORPORATION, Petitioner, v. ALPHAOMEGA INTEGRATED CORPORATION, Respondent.

  • G.R. No. 203957, July 30, 2014 - UNIVERSITY OF SANTO TOMAS FACULTY UNION, Petitioner, v. UNIVERSITY OF SANTO TOMAS, Respondent.

  • G.R. No. 181843, July 14, 2014 - MIGUEL CIRERA Y USTELO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 197530, July 09, 2014 - ABOITIZ EQUITY VENTURES, INC., Petitioner, v. VICTOR S. CHIONGBIAN, BENJAMIN D. GOTHONG, AND CARLOS A. GOTHONG LINES, INC. (CAGLI), Respondents.

  • G.R. No. 161759, July 02, 2014 - COMMISSIONER OF CUSTOMS, Petitioner, v. OILINK INTERNATIONAL CORPORATION, Respondent.

  • G.R. No. 192866, July 09, 2014 - PEDRO G. RESURRECCION, JOSEPH COMETA AND CRISEFORO LITERATO, JR., Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 191240, July 30, 2014 - CRISTINA B. CASTILLO, Petitioner, v. PHILLIP R. SALVADOR, Respondent.

  • G.R. No. 174411, July 02, 2014 - CITY OF DAGUPAN, REPRESENTED BY THE CITY MAYOR BENJAMIN S. LIM, Petitioner, v. ESTER F. MARAMBA, REPRESENTED BY HER ATTORNEY-IN-FACT JOHNNY FERRER, Respondent.

  • G.R. No. 203472, July 09, 2014 - MAGSAYSAY MARITIME CORPORATION, EDUARDO U. MANESE AND NORWEGIAN CRUISE LINE, Petitioners, v. HENRY M. SIMBAJON, Respondent.

  • G.R. No. 196251, July 09, 2014 - OLIVAREZ REALTY CORPORATION AND DR. PABLO R. OLIVAREZ, Petitioners, v. BENJAMIN CASTILLO, Respondent.

  • G.R. No. 208321, July 30, 2014 - WESLEYAN UNIVERSITY-PHILIPPINES, Petitioner, v. NOWELLA REYES, Respondent.

  • G.R. No. 210636, July 28, 2014 - MA. HAZELINA A. TUJAN-MILITANTE IN BEHALF OF THE MINOR CRISELDA M. CADA, Petitioner, v. RAQUEL M. CADA-DEAPERA, Respondent.

  • G.R. No. 191723, July 23, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROLANDO LAS PIÑAS, JIMMY DELIZO AND MERWIN LAS PIÑAS, Accused-Appellants.

  • G.R. No. 171914, July 23, 2014 - SOLEDAD L. LAVADIA, Petitioner, v. HEIRS OF JUAN LUCES LUNA, REPRESENTED BY GREGORIO Z. LUNA AND EUGENIA ZABALLERO-LUNA, Respondents.

  • A.M. No. P-14-3198 (formerly A.M. OCA IPI No. 09-3158-P), July 23, 2014 - FLORA P. HOLASCA, Petitioner, v. ANSELMO P. PAGUNSAN, JR., SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 20, IMUS, CAVITE, Respondent.; [A.M. NO. P-14-3199 (FORMERLY A.M. OCA IPI NO. 10-3415-P)] - OFFICE OF THE COURT ADMINISTRATOR (OCA), Petitioner, v. FRANCISCO J. CALIBUSO, JR., CLERK OF COURT III, MUNICIPAL TRIAL COURT IN CITIES, BRANCH 1, CAVITE CITY, Respondent.

  • G.R. No. 200334, July 30, 2014 - THE PEOPLE OF THE PHILIPPINES, Respondent-Appellee, v. VICTOR COGAED Y ROMANA, Accused-Appellant.

  • G.R. No. 163879, July 30, 2014 - DR. ANTONIO P. CABUGAO, Petitioner, v. PEOPLE OF THE PHILIPPINES AND SPOUSES RODOLFO M. PALMA AND ROSARIO F. PALMA, Respondents.; [G.R. NO. 165805] - DR. CLENIO YNZON, Petitioner, v. PEOPLE OF THE PHILIPPINES AND SPOUSES RODOLFO M. PALMA AND ROSARIO F. PALMA, Respondents.

  • G.R. No. 209287, July 01, 2014 - MARIA CAROLINA P. ARAULLO, CHAIRPERSON, BAGONG ALYANSANG MAKABAYAN; JUDY M. TAGUIWALO, PROFESSOR, UNIVERSITY OF THE PHILIPPINES DILIMAN, CO-CHAIRPERSON, PAGBABAGO; HENRI KAHN, CONCERNED CITIZENS MOVEMENT; REP. LUZ ILAGAN, GABRIELA WOMEN’S PARTY REPRESENTATIVE; REP. TERRY L. RIDON, KABATAAN PARTYLIST REPRESENTATIVE; REP. CARLOS ISAGANI ZARATE, BAYAN MUNA PARTY-LIST REPRESENTATIVE; RENATO M. REYES, JR., SECRETARY GENERAL OF BAYAN; MANUEL K. DAYRIT, CHAIRMAN ANG KAPATIRAN PARTY; VENCER MARI E. CRISOSTOMO, CHAIRPERSON, ANAKBAYAN; VICTOR VILLANUEVA, CONVENOR, YOUTH ACT NOW, Petitioners, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO N. OCHOA, JR., EXECUTIVE SECRETARY; AND FLORENCIO B. ABAD, SECRETARY THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.; [G.R. NO. 209135] - AUGUSTO L. SYJUCO JR., PH.D., Petitioner, v. FLORENCIO B. ABAD, IN HIS CAPACITY AS THE SECRETARY OF DEPARTMENT OF BUDGET AND MANAGEMENT; AND HON. FRANKLIN MAGTUNAO DRILON, IN HIS CAPACITY AS THE SENATE PRESIDENT OF TH PHILIPPINES, Respondents.; [G.R. NO. 209136] - MANUELITO R. LUNA, Petitioner, v. SECRETARY FLORENCIO ABAD, IN HIS OFFICIAL CAPACITY AS HEAD OF THE DEPARTMENT OF BUDGET AND MANAGEMENT; AND EXECUTIVE SECRETARY PAQUITO OCHOA, IN HIS OFFICIAL CAPACITY AS ALTER EGO OF THE PRESIDENT, Respondents.; [G.R. NO. 209155] - ATTY. JOSE MALVAR VILLEGAS, JR., Petitioner, v. THE HONORABLE EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR.; AND THE SECRETARY O BUDGET AND MANAGEMENT FLORENCIO B. ABAD, Respondents.; [G.R. NO. 209164] - PHILIPPINE CONSTITUTION ASSOCIATION (PHILCONSA), REPRESENTED BY DEAN FROILAN BACUNGAN, BENJAMIN E. DIOKNO AND LEONOR M. BRIONES, Petitioners, v. DEPARTMENT OF BUDGET AND MANAGEMENT AND/OR HON. FLORENCIO B. ABAD, Respondents.; [G.R. NO. 209260] - INTEGRATED BAR OF THE PHILIPPINES (IBP), Petitioner, v. SECRETARY FLORENCIO B. ABAD OF THE DEPARTMENT OF BUDGET AND MANAGEMENT (DBM), Respondents.; [G.R. NO. 209442] - GRECO ANTONIOUS BEDA B. BELGICA; BISHOP REUBEN M ABANTE AND REV. JOSE L. GONZALEZ, Petitioners, v. PRESIDENT BENIGNO SIMEON C. AQUINO III, THE SENATE OF THE PHILIPPINES, REPRESENTED BY SENATE PRESIDENT FRANKLIN M. DRILON; THE HOUSE OF REPRESENTATIVES, REPRESENTED BY SPEAKER FELICIANO BELMONTE, JR.; THE EXECUTIVE OFFICE, REPRESENTED BY EXECUTIVE SECRETARY PAQUITO N. OCHOA, J THE DEPARTMENT OF BUDGET AND MANAGEMENT, REPRESENTED BY SECRETARY FLORENCIO ABAD; THE DEPARTMENT OF FINANCE, REPRESENTED BY SECRETARY CESAR V. PURISIMA; AND THE BUREAU OF TREASURY, REPRESENTED BY ROSALIA V. DE LEON, Respondents.; [G.R. NO. 209517] - CONFEDERATION FOR UNITY, RECOGNITION AND ADVANCEMENT OF GOVERNMENT EMPLOYEES (COURAGE), REPRESENTED BY ITS 1ST VICE PRESIDENT, SANTIAGO DASMARINAS, JR.; ROSALINDA NARTATES, FOR HERSELF AND AS NATIONAL PRESIDENT OF THE CONSOLIDATED UNION OF EMPLOYEES NATIONAL HOUSING AUTHORITY (CUE-NHA); MANUEL BACLAGON, FOR HIMSELF AND AS PRESIDENT OF THE SOCIAL WELFARE EMPLOYEES ASSOCIATION OF THE PHILIPPINES, DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT CENTRAL OFFICE (SWEAP-DSWD CO); ANTONIA PASCUAL, FOR HERSELF AND AS NATIONAL PRESIDENT OF THE DEPARTMENT OF AGRARIAN REFORM EMPLOYEES ASSOCIATION (DAREA); ALBERT MAGALANG, FOR HIMSELF AND AS PRESIDENT OF THE ENVIRONMENT AND MANAGEMENT BUREAU EMPLOYEES UNION (EMBEU); AND MARCIAL ARABA, FOR HIMSELF AND AS PRESIDENT OF THE KAPISANAN PARA SA KAGALINGAN NG MGA KAWANI NG MMDA (KKK-MMDA), Petitioners, v. BENIGNO SIMEON C. AQUINO III, PRESIDENT OF THE REPUBLIC OF THE PHILIPPINES; PAQUITO OCHOA, JR., EXECUTIVE SECRETARY; AND HON. FLORENCIO B. ABAD, SECRETA OF THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.; [G.R. NO. 209569] - VOLUNTEERS AGAINST CRIME AND CORRUPTION (VACC), REPRESENTED BY DANTE L. JIMENEZ, Petitioner, v. PAQUITO N. OCHOA, EXECUTIVE SECRETARY, AND FLORENCIO B. ABAD, SECRETARY OF THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondents.

  • G.R. No. 188707, July 30, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MANUELITA AMPATUAN Y GONZALES, ET AL., Accused, MASTOR SARIP Y MARUHOM AND WARREN TUMOG Y SAMPARADO, Accused-Appellants.

  • G.R. No. 180651, July 30, 2014 - NURSERY CARE CORPORATION; SHOEMART, INC.; STAR APPLIANCE CENTER, INC.; H&B, INC.; SUPPLIES STATION, INC.; AND HARDWARE WORKSHOP, INC., Petitioners, v. ANTHONY ACEVEDO, IN HIS CAPACITY AS THE TREASURER OF MANILA; AND THE CITY OF MANILA, Respondents.

  • G.R. No. 180343, July 09, 2014 - BAHIA SHIPPING SERVICES, INC. AND FRED OLSEN CRUISE LINES LIMITED, Petitioners, v. CRISANTE C. CONSTANTINO, Respondent.

  • G.R. No. 176317, July 23, 2014 - MANOLITO GIL Z. ZAFRA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 207949, July 23, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ARMANDO DIONALDO Y EBRON, RENATO DIONALDO Y EBRON, MARIANO GARIGUEZ, JR.Y RAMOS, AND RODOLFO LARIDO Y EBRON, Accused-Appellants.

  • G.R. No. 179205, July 30, 2014 - HEIRS OR REYNALDO DELA ROSA, NAMELY: TEOFISTA DELA ROSA, JOSEPHINE SANTIAGO AND JOSEPH DELA ROSA, Petitioners, v. MARIO A. BATONGBACAL, IRENEO BATONGBACAL, JOCELYN BATONGBACAL, NESTOR BATONGBACAL AND LOURDES BATONGBACAL, Respondents.

  • G.R. No. 172132, July 23, 2014 - THE HERITAGE HOTEL MANILA, ACTING THROUGH ITS OWNER, GRAND PLAZA HOTEL CORPORATION, Petitioner, v. SECRETARY OF LABOR AND EMPLOYMENT; MED-ARBITER TOMAS F. FALCONITIN; AND NATIONAL UNION OF WORKERS IN THE HOTEL, RESTAURANT AND ALLIED INDUSTRIES–HERITAGE HOTEL MANILA SUPERVISORS CHAPTER (NUWHRAIN-HHMSC), Respondents.