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Prof. Joselito Guianan Chan's The Labor Code of the Philippines, Annotated Labor Standards & Social Legislation Volume I of a 3-Volume Series 2019 Edition (3rd Revised Edition)
 

 
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UNITED STATES SUPREME COURT JURISPRUDENCE
 

 
PHILIPPINE SUPREME COURT JURISPRUDENCE
 

   
October-2014 Jurisprudence                 

  • A.M. No. RTJ-08-2140 (Formerly A.M. No. 00-2-86-RTC), October 07, 2014 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. EXECUTIVE JUDGE OWEN B. AMOR, REGIONAL TRIAL COURT, DAET, CAMARINES NORTE, Respondent.

  • A.C. No. 7919, October 08, 2014 - DOMADO DISOMIMBA SULTAN, Complainant, v. ATTY. CASAN MACABANDING, Respondent.

  • A.M. No. P-14-3246 [Formerly A.M. OCA I.P.I. No. 11-3580-P], October 15, 2014 - ATTY. RICO PAOLO R. QUICHO, REPRESENTING BANK OF COMMERCE, Complainant, v. BIENVENIDO S. REYES, JR. , SHERIFF IV, BRANCH 98, REGIONAL TRIAL COURT, QUEZON CITY, Respondent.

  • G.R. No. 205821, October 01, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GARRY DELA CRUZ Y DE GUZMAN, Accused-Appellant.

  • G.R. No. 188753, October 01, 2014 - AM-PHIL FOOD CONCEPTS, INC., Petitioner, v. PAOLO JESUS T. PADILLA, Respondent.

  • G.R. No. 198528, October 13, 2014 - MAGSAYSAY MITSUI OSK MARINE, INC. AND/OR MOL TANKSHIP MANAGEMENT (ASIA) PTE LTD., Petitioners, v. JUANITO G. BENGSON,* Respondent.

  • A.M. No. P-14-3217 (Formerly OCA IPI NO. 14-4252-RTJ), October 08, 2014 - RE: ANONYMOUS LETTER, Complainant, v. JUDGE CORAZON D. SOLUREN, PRESIDING JUDGE, AND RABINDRANATH A. TUZON, LEGAL RESEARCHER II, BOTH OF BRANCH 91, REGIONAL TRIAL COURT, BALER, AURORA, Respondents.

  • G.R. No. 196005, October 01, 2014 - PEOPLE OF THE PHILIPPINES, Appellee, v. CHARLIE FIELDAD, RYAN CORNISTA, AND EDGAR PIMENTEL, Appellants.

  • G.R. No. 189358, October 08, 2014 - CENTENNIAL GUARANTEE ASSURANCE CORPORATION, Petitioner, v. UNIVERSAL MOTORS CORPORATION, RODRIGO T. JANEO, JR., GERARDO GELLE, NISSAN CAGAYAN DE ORO DISTRIBUTORS, INC., JEFFERSON U. ROLIDA, AND PETER YAP, Respondents.

  • G.R. No. 198636, October 08, 2014 - ESPERANZA C. CARINAN, Petitioner, v. SPOUSES GAVINO CUETO AND CARMELITA CUETO, Respondents.

  • G.R. No. 183272, October 15, 2014 - SUN LIFE OF CANADA (PHILIPPINES), INC., Petitioner, v. SANDRA TAN KIT AND THE ESTATE OF THE DECEASED NORBERTO TAN KIT, Respondents.

  • G.R. No. 198878, October 15, 2014 - RESIDENTS OF LOWER ATAB & TEACHERS’ VILLAGE, STO. TOMAS PROPER BARANGAY, BAGUIO CITY, REPRESENTED BY BEATRICE T. PULAS, CRISTINA A. LAPPAO. MICHAEL MADIGUID, FLORENCIO MABUDYANG AND FERNANDO DOSALIN, Petitioners, v. STA. MONICA INDUSTRIAL & DEVELOPMENT CORPORATION, Respondent.

  • G.R. No. 185745, October 15, 2014 - SPOUSES DOMINADOR MARCOS AND GLORIA MARCOS, Petitioners, v. HEIRS OF ISIDRO BANGI AND GENOVEVA DICCION, REPRESENTED BY NOLITO SABIANO, Respondents.

  • G.R. No. 193650, October 08, 2014 - GEORGE PHILIP P. PALILEO AND JOSE DE LA CRUZ, Petitioners, v. PLANTERS DEVELOPMENT BANK, Respondent.

  • G.R. No. 190161, October 13, 2014 - ANITA N. CANUEL, FOR HERSELF AND ON BEHALF OF HER MINOR CHILDREN, NAMELY: CHARMAINE, CHARLENE, AND CHARL SMITH, ALL SURNAMED CANUEL, Petitioners, v. MAGSAYSAY MARITIME CORPORATION, EDUARDO U. MANESE, AND KOTANI SHIPMANAGEMENT LIMITED, Respondents.

  • G.R. No. 176492, October 20, 2014 - MARIETTA N. BARRIDO, Petitioner, v. LEONARDO V. NONATO, Respondent.

  • G.R. No. 197228, October 08, 2014 - DUTY FREE PHILIPPINES, Petitioner, v. BUREAU OF INTERNAL REVENUE, REPRESENTED BY HON. ANSELMO G. ADRIANO, ACTING REGIONAL DIRECTOR, REVENUE REGION NO. 8, MAKATI CITY, Respondent.

  • G.R. No. 197380, October 08, 2014 - ELIZA ZUÑIGA-SANTOS,* REPRESENTED BY HER ATTORNEY-IN FACT, NYMPHA Z. SALES, Petitioners, v. MARIA DIVINA GRACIA SANTOS-GRAN** AND REGISTER OF DEEDS OF MARIKINA CITY, Respondents.

  • G.R. No. 191225, October 13, 2014 - ZARSONA MEDICAL CLINIC, Petitioner, v. PHILIPPINE HEALTH INSURANCE CORPORATION, Respondent.

  • G.R. No. 203583, October 13, 2014 - LEONORA B. RIMANDO, Petitioner, v. SPOUSES WINSTON AND ELENITA ALDABA AND PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 187240, October 15, 2014 - CARLOS A. LORIA, Petitioner, v. LUDOLFO P. MUÑOZ, JR., Respondent.

  • G.R. No. 204800, October 14, 2014 - NATIONAL TRANSMISSION CORPORATION, Petitioner, v. COMMISSION ON AUDIT, ATTY. JOSEPHINE A. TILAN, REGIONAL CLUSTER DIRECTOR AND MR. ROBERTO G. PADILLA, STATE AUDITOR IV, Respondents.

  • G.R. No. 191838, October 20, 2014 - YKR CORPORATION, MA. TERESA J. YULO-GOMEZ, JOSE ENRIQUE J. YULO, MA. ANTONIA J. YULO-LOYZAGA, JOSE MANUEL J. YULO, MA. CARMEN J. YULO AND JOSE MARIA J. YULO, Petitioners, v. PHILIPPINE AGRI-BUSINESS CENTER CORPORATION, Respondent.; G.R. No. 191863 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. PHILIPPINE AGRI-BUSINESS CENTER CORPORATION, Respondent.

  • G.R. No. 192518, October 15, 2014 - PHILIPPINE LONG DISTANCE TELEPHONE COMPANY AND/OR ERNANI TUMIMBANG, Petitioners, v. HENRY ESTRANERO, Respondent.

  • G.R. No. 194884, October 22, 2014 - IMASEN PHILIPPINE MANUFACTURING CORPORATION, Petitioner, v. RAMONCHITO T. ALCON AND JOANN S. PAPA, Respondents.

  • G.R. No. 186223, October 01, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PHILIPPINE ASSOCIATED SMELTING AND REFINING CORPORATION, Respondent.

  • G.R. No. 191101, October 01, 2014 - SPOUSES MARIO OCAMPO AND CARMELITA F. OCAMPO, Petitioners, v. HEIRS OF BERNARDINO U. DIONISIO, REPRESENTED BY ARTEMIO SJ. DIONISIO, Respondents.

  • A.M. No. P-14-3271 [formerly OCA IPI No. 11-3640-P], October 22, 2014 - ATTY. ALAN A. TAN, Complainant, v. ELMER S. AZCUETA, PROCESS SERVER, REGIONAL TRIAL COURT, BRANCH 22, IMUS, CAVITE, Respondent.

  • G.R. No. 188066, October 22, 2014 - OFFICE OF THE OMBUDSMAN, Petitioner, v. CYNTHIA E. CABEROY, Respondent.

  • G.R. No. 192150, October 01, 2014 - FEDERICO SABAY, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 195832, October 01, 2014 - FORMERLY INC SHIPMANAGEMENT, INCORPORATED (NOW INC NAVIGATION CO. PHILIPPINES, INC.), REYNALDO M. RAMIREZ AND/OR INTERORIENT NAVIGATION CO., LTD./LIMASSOL, CYPRUS, Petitioners, v. BENJAMIN I. ROSALES, Respondent.

  • G.R. No. 191034, October 01, 2014 - AGILE MARITIME RESOURCES INC., ATTY. IMELDA LIM BARCELONA AND PRONAV SHIP MANAGEMENT, INC., Petitioners, v. APOLINARIO N. SIADOR, Respondent.

  • A.M. NO. P-09-2691 (FORMERLY A.M. OCA IPI NO. 09-3040-P), October 13, 2014 - IRENEO GARCIA, RECORDS OFFICER I, METROPOLITAN TRIAL COURT, OFFICE OF THE CLERK OF COURT, CALOOCAN CITY, Complainant, v. CLERK OF COURT IV ATTY. MONALISA A. BUENCAMINO, RECORDS OFFICER II JOVITA P. FLORES AND PROCESS SERVER SALVADOR F. TORIAGA, ALL OF METROPOLITAN TRIAL COURT, OFFICE OF THE CLERK OF COURT, CALOOCAN CITY, Respondents.; A.M. No. P-09-2687 (Formerly A.M. OCA IPI No. 09-3093-P) - EXECUTIVE JUDGE MARIAM G. BIEN, METROPOLITAN TRIAL COURT, BRANCH 53, CALOOCAN CITY, Complainant, v. IRENEO GARCIA, RECORDS OFFICER I AND SALVADOR F. TORIAGA, PROCESS SERVER, BOTH OF THE METROPOLITAN TRIAL COURT, OFFICE OF THE CLERK OF COURT, CALOOCAN CITY, Respondents.; A.M. NO. P-14-3247 (FORMERLY A.M. OCA IPI NO. 09-3238-P) - CLERK OF COURT IV ATTY. MONALISA A. BUENCAMINO, RECORDS OFFICER II JOVITA P. FLORES, AND PROCESS SERVER SALVADOR F. TORIAGA OF THE METROPOLITAN TRIAL COURT, OFFICE OF THE CLERK OF COURT, CALOOCAN CITY, Complainants, v. IRENEO GARCIA AND UTILITY WORKER I HONEYLEE VARGAS GATBUNTON-GUEVARRA, Respondents.

  • G.R. No. 192573, October 22, 2014 - RICARDO N. AZUELO, Petitioner, v. ZAMECO II ELECTRIC COOPERATIVE, INC., Respondent.

  • G.R. No. 192026, October 01, 2014 - AUTOMAT REALTY AND DEVELOPMENT CORPORATION, LITO CECILIA AND LEONOR LIM, Petitioners, v. SPOUSES MARCIANO DELA CRUZ, SR. AND OFELIA DELA CRUZ, Respondents.

  • A.M. No. P-14-3252 [Formerly OCA IPI No. 08-2960-P], October 14, 2014 - JUDGE JUAN GABRIEL H. ALANO, Complainant, v. PADMA L. SAHI, COURT INTERPRETER, MUNICIPAL CIRCUIT TRIAL COURT, MALUSO, BASILAN, Respondent.

  • G.R. No. 172505, October 01, 2014 - ANTONIO M. GARCIA, Petitioner, v. FERRO CHEMICALS, INC., Respondent.

  • G.R. No. 174938, October 01, 2014 - GERARDO LANUZA, JR. AND ANTONIO O. OLBES, Petitioners, v. BF CORPORATION, SHANGRI-LA PROPERTIES, INC., ALFREDO C. RAMOS, RUFO B. COLAYCO, MAXIMO G. LICAUCO III, AND BENJAMIN C. RAMOS, Respondents.

  • G.R. No. 206234, October 22, 2014 - HEIRS OF JULIO SOBREMONTE AND FELIPA LABAPIS SOBREMONTE, NAMELY, MARIA LOURDES SOBREMONTE DE NORBE, DIOSCORA SOBREMONTE DE BUSLON, NESTOR L. SOBREMONTE, AVELINA SOBREMONTE DE DELIGERO, HELEN SOBREMONTE DE CABASE, LAURA SOBREMONTE DE DAGOY AND RODULFO LABAPIS REPOLLO, ALL REPRESENTED BY AVELINA SOBREMONTE DELIGERO AS THEIR ATTORNEY-IN-FACT, Petitioners, v. COURT OF APPEALS, HONORABLE VIRGILIO REYES, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF AGRARIAN REFORM AND FELICIANO TAPIL, MARCELO BAYNO, VICENTE BAYNO, ROMUALDO DIAPANA, HILARIO RECTA, NEMESIA RECTA, POLICARPIO RECTA, AMPARO R. DIAPANA, BASILIO SAYSON BUENAVENTURA BAYNO AND BASILIO BAFLOR, Respondent.

  • G.R. No. 163654, October 08, 2014 - BPI EXPRESS CARD CORPORATION,* Petitioner, v. MA. ANTONIA R. ARMOVIT, Respondent.

  • G.R. No. 164277, October 08, 2014 - FE U. QUIJANO, Petitioner, v. ATTY. DARYLL A. AMANTE, Respondent.

  • G.R. No. 183700, October 13, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. PABLITO ANDAYA Y REANO, Accused-Appellant.

  • G.R. No. 169568, October 22, 2014 - ROLANDO ROBLES, REPRESENTED BY ATTY. CLARA C. ESPIRITU, Petitioner, v. FERNANDO FIDEL YAPCINCO, PATROCINIO B. YAPCINCO, MARIA CORAZON B. YAPCINCO, AND MARIA ASUNCION B. YAPCINCO-FRONDA, Respondents.

  • A.M. No. P-14-3278 [Formerly A.M. OCA IPI No. 09-3222-P], October 21, 2014 - CONCERNED CITIZENS OF NAVAL, BILIRAN, Complainants, v. FLORANTE F. RALAR, COURT STENOGRAPHER III, REGIONAL TRIAL COURT, BRANCH 37, CAIBIRAN, BILIRAN, Respondent.

  • G.R. No. 200857, October 22, 2014 - FVR SKILLS AND SERVICES EXPONENTS, INC. (SKILLEX), FULGENCIO V. RANA AND MONINA R. BURGOS, Petitioners, v. JOVERT SEVA, JOSUEL V. VALENCERINA, JANET ALCAZAR, ANGELITO AMPARO, BENJAMIN ANAEN, JR., JOHN HILBERT BARBA, BONIFACIO BATANG, JR., VALERIANO BINGCO, JR., RONALD CASTRO, MARLON CONSORTE, ROLANDO CORNELIO, EDITO CULDORA, RUEL DUNCIL, MERV1N FLORES, LORD GALISIM, SOTERO GARCIA, JR., REY GONZALES, DANTE ISIP, RYAN ISMEN, JOEL JUNIO, CARLITO LATOJA, ZALDY MARRA, MICHAEL PANTANO, GLENN PILOTON, NORELDO QUIRANTE, ROEL RANCE, RENANTE ROSARIO AND LEONARDA TANAEL, Respondents.

  • A.M. No. P-09-2673 (A.M. OCA IPI No. 00-857-P), October 21, 2014 - FRUMENCIO E. PULGAR, Petitioner, v. PAUL M. RESURRECCION AND MARICAR M. EUGENIO, Respondents.

  • G.R. No. 166441, October 08, 2014 - NORBERTO CRUZ Y BARTOLOME, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 175507, October 08, 2014 - RAMON CHING AND PO WING PROPERTIES, INC., Petitioners, v. JOSEPH CHENG, JAIME CHENG, MERCEDES IGNE1 AND LUCINA SANTOS, Respondents.

  • G.R. No. 183421, October 22, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. AICHI FORGING COMPANY OF ASIA, INC., Respondent.

  • G.R. No. 208169, October 08, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EDWARD ADRIANO Y SALES, Accused-Appellant.

  • G.R. No. 204964, October 15, 2014 - REMIGIO D. ESPIRITU AND NOELAGUSTIN, Petitioners, v. LUTGARDA TORRES DEL ROSARIO REPRESENTED BY SYLVIA R. ASPERILLA, Respondents.

  • G.R. No. 190021, October 22, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. BURMEISTER AND WAIN SCANDINAVIAN CONTRACTOR MINDANAO, INC., Respondent.

  • G.R. No. 173988, October 08, 2014 - FELINA ROSALDES, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 200454, October 22, 2014 - HOLY TRINITY REALTY & DEVELOPMENT CORPORATION, Petitioner, v. VICTORIO DELA CRUZ, LORENZO MANALAYSAY, RICARDO MARCELO, JR. AND LEONCIO DE GUZMAN, Respondents.

  • G.R. No. 191090, October 13, 2014 - EXTRAORDINARY DEVELOPMENT CORPORATION, Petitioner, v. HERMINIA F. SAMSON-BICO AND ELY B. FLESTADO, Respondents.

  • G.R. No. 160107, October 22, 2014 - SPOUSES JAIME SEBASTIAN AND EVANGELINE SEBASTIAN, Petitioners, v. BPI FAMILY BANK, INC., CARMELITA ITAPO AND BENJAMIN HAO, Respondents.

  • G.R. No. 187702, October 22, 2014 - SECURITIES AND EXCHANGE COMMISSION, Petitioner, v. THE HONORABLE COURT OF APPEALS, OMICO CORPORATION, EMILIO S. TENG AND TOMMY KIN HING TIA, Respondents.; G.R. NO. 189014 - ASTRA SECURITIES CORPORATION, Petitioner, v. OMICO CORPORATION, EMILIO S. TENG AND TOMMY KIN HING TIA, Respondents.

  • G.R. No. 166414, October 22, 2014 - GODOFREDO ENRILE AND DR. FREDERICK ENRILE, Petitioners, v. HON. DANILO A. MANALASTAS (AS PRESIDING JUDGE, REGIONAL TRIAL COURT OF MALOLOS BULACAN, BR. VII), HON. ERANIO G. CEDILLO, SR., (AS PRESIDING JUDGE, MUNICIPAL TRIAL COURT OF MEYCAUAYAN, BULACAN, BR. 1) AND PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 187581, October 20, 2014 - PHILIPPINE BANK OF COMMUNICATIONS, Petitioner, v. BASIC POLYPRINTERS AND PACKAGING CORPORATION, Respondent.

  • G.R. No. 197442, October 22, 2014 - MAJESTIC FINANCE AND INVESTMENT CO., INC., Petitioner, v. JOSE D. TITO, Respondent.; CORNELIO MENDOZA AND PAULINA CRUZ, Petitioners-Intervenors, v. JOSE NAZAL AND ROSITA NAZAL, Respondents-Intervenors.

  • G.R. No. 167225, October 22, 2014 - RADIO MINDANAO NETWORK, INC., Petitioner, v. MICHAEL MAXIMO R. AMURAO III, Respondent.

  • G.R. No. 192912, October 03, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DEMOCRITO PARAS, Accused-Appellants.

  • G.R. No. 205249, October 15, 2014 - SPOUSES BENEDICT AND SANDRA MANUEL, Petitioners, v. RAMON ONG, Respondent.

  • G.R. No. 208976, October 13, 2014 - THE HONORABLE OFFICE OF THE OMBUDSMAN, Petitioner, v. LEOVIGILDO DELOS REYES, JR. Respondent.

  • G.R. No. 207629, October 22, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ARNEL VILLALBA Y DURAN AND RANDY VILLALBA Y SARCO, Accused-Appellants.

  • G.R. No. 181760, October 14, 2014 - ATTY. ANACLETO B. BUENA, JR., MNSA, IN HIS CAPACITY AS REGIONAL DIRECTOR OF REGIONAL OFFICE NO. XVI, CIVIL SERVICE COMMISSION, AUTONOMOUS REGION IN MUSLIM MINDANAO, COTABATO CITY, Petitioner, v. DR. SANGCAD D. BENITO, Respondent.

  • G.R. No. 196315, October 22, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. LEONARDO CATAYTAY Y SILVANO, Accused-Appellant.

  • G.R. No. 201565, October 13, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EX-MAYOR CARLOS ESTONILO, SR., MAYOR REINARIO “REY” ESTONILO, EDELBRANDO ESTONILO A.K.A. “EDEL ESTONILO,” EUTIQUIANO ITCOBANES A.K.A. “NONONG ITCOBANES,” NONOY ESTONILO-AT LARGE, TITING BOOC-AT LARGE, GALI ITCOBANES-AT LARGE, ORLANDO TAGALOG MATERDAM A.K.A. “NEGRO MATERDAM,” AND CALVIN DELA CRUZ A.K.A. “BULLDOG DELA CRUZ,” Accused, - EX-MAYOR CARLOS ESTONILO, SR., MAYOR REINARIO “REY” ESTONILO, EDELBRANDO ESTONILO A.K.A. “EDEL ESTONILO,” EUTIQUIANO ITCOBANES A.K.A. “NONONG ITCOBANES,” AND CALVIN DELA CRUZ A.K.A. “BULLDOG DELA CRUZ,” Accused-Appellants.

  • G.R. No. 187061, October 08, 2014 - CELERINA J. SANTOS, Petitioner, v. RICARDO T. SANTOS, Respondent.

  • G.R. No. 188801, October 15, 2014 - ROSARIO MATA CASTRO AND JOANNE BENEDICTA CHARISSIMA M. CASTRO, A.K.A. "MARIA SOCORRO M. CASTRO" AND "JAYROSE M. CASTRO," Petitioners, v. JOSE MARIA JED LEMUEL GREGORIO AND ANA MARIA REGINA GREGORIO, Respondents.

  • A.M. No. P-14-3237 [Formerly OCA IPI No. 09-3256-P], October 21, 2014 - JEAN PAUL V. GILLERA, SUZETTE P. GILLERA, ATTY. JILLINA M. GERODIAS, AND IBARRA BARCEBAL, Complainants, v. MARIA CONSUELO JOIE A. LEONEN, AND FAJARDO, SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 93, SAN PEDRO, LAGUNA, Respondent.

  • G.R. No. 177332, October 01, 2014 - NATIONAL POWER CORPORATION, Petitioner, v. CITY OF CABANATUAN, REPRESENTED BY ITS CITY MAYOR, HON. HONORATO PEREZ, Respondents.

  • G.R. No. 188487, October 22, 2014 - VAN D. LUSPO, Petitioner, v, PEOPLE OF THE PHILIPPINES, Respondent.; G.R. No. 188541 - SUPT. ARTURO H. MONTANO AND MARGARITA B. TUGAOEN, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.; G.R. No. 188556 - C/INSP. SALVADOR C. DURAN, SR., Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 203254, October 08, 2014 - DR. JOY MARGATE LEE, Petitioner, v. P/SUPT. NERI A. ILAGAN, Respondent.

  • G.R. No. 164686, October 22, 2014 - FOREST HILLS GOLF AND COUNTRY CLUB, INC., Petitioner, v. GARDPRO, INC., Respondent.

  • G.R. No. 173548, October 15, 2014 - ONOFRE ANDRES, SUBSTITUTED BY HIS HEIRS, NAMELY: FERDINAND, ROSALINA, ERIBERTO, FROILAN, MA. CLEOFE, NELSON, GERMAN, GLORIA, ALEXANDER, MAY, ABRAHAM, AND AFRICA, ALL SURNAMED ANDRES, Petitioners, v. PHILIPPINE NATIONAL BANK, Respondents.

  • G.R. Nos. 176935-36, October 20, 2014 - ZAMBALES II ELECTRIC COOPERATIVE, INC. (ZAMECO II) BOARD OF DIRECTORS, NAMELY, JOSE S. DOMINGUEZ (PRESIDENT), ISAIAS Q. VIDUA (VICE-PRESIDENT), VICENTE M . BARRETO (SECRETARY), JOSE M. SANTIAGO (TREASURER), JOSE NASERIV C. DOLOJAN, JUAN D. FERNANDEZ AND HONORIO L. DILAG, JR. (MEMBERS), Petitioners, v. CASTILLEJOS CONSUMERS ASSOCIATION, INC. (CASCONA), REPRESENTED BY DOMINADOR GALLARDO, DAVID ESPOSO, CRISTITA DORADO, EDWIN CORPUZ, E. ROGER DOROPAN, JOSEFINA RAMIREZ, FERNANDO BOGNOT, JR., CARMELITA DE GUZMAN, MAXIMO DE LOS SANTOS, AURELIO FASTIDIO, BUENAVENTURA CELIS, ROBERTO LADRILLO, CORAZON ACAYAN, CARLITO CARREON, EDUARDO GARCIA, MARCIAL VILORIA, FILETO DE LEON AND MANUEL LEANDER, Respondents; ZAMBALES II ELECTRIC COOPERATIVE, INC. (ZAMECO II) BOARD OF DIRECTORS, JOSE S. DOMINGUEZ (PRESIDENT), ISAIAS Q. VIDUA (VICE-PRESIDENT), VICENTE M . BARRETO (SECRETARY), JOSE M. SANTIAGO (TREASURER), JOSE NASERIV C. DOLOJAN, JUAN D. FERNANDEZ AND HONORIO L. DILAG, JR. (MEMBERS), Petitioners, v. NATIONAL ELECTRIFICATION ADMINISTRATION (NEA) NEA-OFFICE OF THE ADMINISRATIVE COMMITTEE, ENGR. PAULINO T. LOPEZ AND CASTILLEJOS CONSUMERS ASSOCIATION, INC. (CASCONA), Respondents.

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    G.R. No. 197228, October 08, 2014 - DUTY FREE PHILIPPINES, Petitioner, v. BUREAU OF INTERNAL REVENUE, REPRESENTED BY HON. ANSELMO G. ADRIANO, ACTING REGIONAL DIRECTOR, REVENUE REGION NO. 8, MAKATI CITY, Respondent.

      G.R. No. 197228, October 08, 2014 - DUTY FREE PHILIPPINES, Petitioner, v. BUREAU OF INTERNAL REVENUE, REPRESENTED BY HON. ANSELMO G. ADRIANO, ACTING REGIONAL DIRECTOR, REVENUE REGION NO. 8, MAKATI CITY, Respondent.

    PHILIPPINE SUPREME COURT DECISIONS

    FIRST DIVISION

    G.R. No. 197228, October 08, 2014

    DUTY FREE PHILIPPINES, Petitioner, v. BUREAU OF INTERNAL REVENUE, REPRESENTED BY HON. ANSELMO G. ADRIANO, ACTING REGIONAL DIRECTOR, REVENUE REGION NO. 8, MAKATI CITY, Respondent.

    D E C I S I O N

    SERENO, C.J.:

    Duty Free Philippines (petitioner) filed a Petition for Review on Certiorari1 under Rule 45 of the 1997 Rules of Civil Procedure assailing the Court of Tax Appeals (CTA) Special First Division’s Decision2 dated 4 June 2010 and Resolution3 dated 9 June 2011 in C.T.A. Case No. 7282.

    Petitioner is a merchandising system established by the then Ministry of Tourism (now Department of Tourism) through the Philippine Tourism Authority (PTA), pursuant to Executive Order (E.O.) No. 46 dated 4 September 1986.

    In a letter dated 7 June 1995,4 petitioner sought a clarification of its exemption from the expanded withholding tax under Revenue Regulation (R.R.) No. 6-94.  It alleged that this request for clarification was a reiteration of its letter dated 19 October 1994.  It argued that as a tax-exempt establishment under E.O. No. 46, it should not be subjected to the 1.1/2% expanded withholding taxes on certain income payments that were withheld by credit card companies in compliance with R.R. No. 6-94.  In relation thereto, petitioner also inquired on the procedure for the refund of accumulated taxes withheld by credit card companies amounting to P1.8 million as of 31 December 1994.

    In response, respondent issued Bureau of Internal Revenue (BIR) Ruling No. 136-95 on 6 September 1995.  Respondent opined that E.O. No. 93 dated 17 December 1986 withdrew all the tax and duty incentives granted to government and public entities, including petitioner.  Hence, respondent denied the request of petitioner for a refund of the withholding tax on certain payments made by credit card companies and remitted to the BIR.

    Petitioner requested a reconsideration of BIR Ruling No. 136-95 on 10 April 2001 and later reiterated its request in a letter dated 6 December 2001.

    On 5 November 2002, respondent denied the request through BIR Ruling No. 38-20025 and ruled that petitioner, as a division of PTA, was now subject to income tax.  Respondent anchored its ruling on the following grounds: (1) PTA, to which petitioner was attached, was a “government instrumentality” which, under Section 27(C) of the Tax Code of 1997, was subject to income tax; (2) PTA was not covered by the exception under Section 32(B)(7)(b) of the Tax Code, since the term “Government of the Philippines” as used in that provision, did not include “government instrumentality”; and (3) the exemption was limited only to the value-added tax (VAT) arising from the importation/purchases of merchandise  made by petitioner and subsequently sold through authorized tax and duty-free shops; thus, the sales of services to petitioner were subject to VAT pursuant to Section 108 of the Tax Code.

    This ruling prompted petitioner to file an appeal with the Department of Finance (DOF) on 23 December 2002.  In a Resolution dated 11 April 2003, the DOF, through then Secretary Jose Isidro Camacho, affirmed BIR Ruling No. 38-2002.  Subsequent requests for reconsideration were likewise denied by the DOF through its then Undersecretary Ma. Gracia M. Pulido-Tan.

    Meanwhile, several assessment notices were sent by respondent to petitioner for deficiency income tax and VAT covering taxable years 1999 to 2002 in the total amount of P1,452,785,087.64.  Petitioner filed its protest letters, but the protest was eventually denied by respondent.  Thus, on 4 July 2005, a Petition for Review was filed with the CTA questioning the aforesaid assessments.  The DOT, represented by then Secretary Joseph H. Durano, intervened and maintained that petitioner was exempt from income tax and VAT.

    After trial, the CTA Special First Division rendered the assailed Decision on 4 June 2010.  On the issue of the separate personality of petitioner from PTA, the court ruled that the DOT itself had established that petitioner was a separate and autonomous sector of the PTA.  The CTA Division likewise found that petitioner was not a tax-exempt entity in the absence of an express grant of tax exemption. Even prior to E.O. No. 46, the franchise of petitioner under Presidential Decree (P.D.) No. 11936 required payment of 7% of its annual sales in lieu of all other taxes. The CTA Division held that P.D. Nos. 11777 and 19318 effectively withdrew PTA’s exemptions under Section 1 of P.D. No. 1400.9   The Fiscal Incentives Review Board (FIRB) restored some tax incentives to petitioner, but limited these incentives only to “taxes and duties arising out of merchandise imported/purchased by Duty Free Philippines and subsequently sold by it through authorized tax and duty-free shops.”10cralawlawlibrary

    As to the issue of the assessed tax deficiencies, the tax court found petitioner liable to pay the aggregate amount of P1,036,956,477.90 representing income tax and VAT deficiencies, plus deficiency and delinquency interests.  The availment of tax amnesty by petitioner was noted by the court.  But in the absence of documents showing full compliance with the requirements of Republic Act (R.A.) No. 9480,11 the court refused to affirm petitioner’s entitlement to the immunities under the Amnesty Law.

    Petitioner and intervenor DOT filed their respective Motions for Reconsideration.  In its motion, petitioner attached some documents to show compliance with the Amnesty Law.  However, the CTA Division found that petitioner had still failed to present its Statement of Assets, Liabilities and Networth (SALN) as of 31 December 2005, which was a requirement under R.A. No. 9480. The court likewise found no merit in the motions filed by petitioner and intervenor DOT.12cralawlawlibrary

    Petitioner directly appealed to this Court under Rule 45 of the 1997 Rules of Civil Procedure, assailing the aforesaid Decision and Resolution of the CTA Division.

    In its Petition, petitioner maintains that the CTA gravely erred in dismissing the former’s Petition for Review and requiring it to pay deficiency taxes, as well as deficiency and delinquency interest, for the following reasons:chanRoblesvirtualLawlibrary

    1. DFP is a mere merchandising system established by the DOT through the PTA to generate foreign exchange and revenue for the government.  All income derived from its merchandising operations accrue to DOT.
    2. Assuming DFP has juridical personality, its tax-exempt status, which is derived from EO 46 and PD 564, as amended by PD 1400, has not been revoked by PDs 1177 and 1931, as well as EO 93.
    3. Assuming DFP has juridical personality, it is exempt from income tax pursuant to Section 32-(B)-(7)-(B) of the National Internal Revenue Code.
    4. Assuming DFP enjoys juridical personality, the sales of services to it are VAT-exempt considering the nature of its business.
    5. Granting that DFP has juridical personality, it must be tax-exempt based on equitable grounds.
    6. It was improper and erroneous for the CTA to rule on whether DFP has validly availed of the tax amnesty.13

    In its Comment, respondent BIR raised the issue of the mode of appeal of petitioner.  Respondent alleged that petitioner chose the wrong mode of appeal by directly availing itself of the remedies before this Court without first elevating the case to the CTA en banc as provided under Rule 16 of the Revised Rules of the CTA.

    The Office of the Solicitor General (OSG), as a representative of the intervenor DOT in the CTA Division case, also filed a Comment.

    THE COURT’S RULING

    The Petition is flawed with procedural infirmity.

    This Court has had a long-standing rule that a court’s jurisdiction over the subject matter of an action is conferred only by the Constitution or by statute.14 In this regard, we find that petitioner’s direct appeal to this Court is fatal to its claim.

    The CTA came into being with the passage of R.A. No. 112515 on 16 June 1954.  Section 18 of this law provides for the manner in which an appeal from the decision of the CTA to the Supreme Court is made, to wit:chanRoblesvirtualLawlibrary

    Section 18. Appeal to the Supreme Court. - No judicial proceeding against the Government involving matters arising under the National Internal Revenue Code, the Customs Law or the Assessment Law shall be maintained, except as herein provided, until and unless an appeal has been previously filed with the Court of Tax Appeals and disposed of in accordance with the provisions of this Act.

    Any party adversely affected by any ruling, order or decision of the Court of Tax Appeals may appeal therefrom to the Supreme Court by filing with the said Court a notice of appeal and with the Supreme Court a petition for review, within thirty days from the date he receives notice of said ruling, order or decision. If, within the aforesaid period, he fails to perfect his appeal, the said ruling, order or decision shall become final and conclusive against him.

    If no decision is rendered by the Court within thirty days from the date a case is submitted for decision, the party adversely affected by said ruling, order or decision may file with said Court a notice of his intention to appeal to the Supreme Court, and if, within thirty days from the filing of said notice of intention to appeal, no decision has as yet been rendered by the Court, the aggrieved party may file directly with the Supreme Court an appeal from said ruling, order or decision, notwithstanding the foregoing provisions of this section.

    If any ruling, order or decision of the Court of Tax Appeals be adverse to the Government, the Collector of Internal Revenue, the Commissioner of Customs, or the provincial or city Board of Assessment Appeals concerned may likewise file an appeal therefrom to the Supreme Court in the manner and within the same period as above prescribed for private parties.

    Any proceeding directly affecting any ruling, order or decision of the Court of Tax Appeals shall have preference over all other civil proceedings except habeas corpus, workmen's compensation and election cases. (Emphasis supplied)

    The enactment of R.A. No. 9282,16 which took effect on 23 April 2004, elevated the rank of the CTA to the level of a collegiate court, making it a co-equal body of the Court of Appeals.  The appeal of a CTA decision under Section 18 of R.A. No. 1125 was also amended by R.A. No. 9282.  Section 19 was added, and it reads as follows:chanRoblesvirtualLawlibrary

    Section 11. Section 18 of the same Act is hereby amended as follows:chanroblesvirtuallawlibrary
    SEC. 18. Appeal to the Court of Tax Appeals En Banc. - No civil proceeding involving matter arising under the National Internal Revenue Code, the Tariff and Customs Code or the Local Government Code shall be maintained, except as herein provided, until and unless an appeal has been previously filed with the CTA and disposed of in accordance with the provisions of this Act.

    A party adversely affected by a resolution of a Division of the CTA on a motion for reconsideration or new trial, may file a petition for review with the CTA en banc.

    SEC. 19. Review by Certiorari. - A party adversely affected by a decision or ruling of the CTA en banc may file with the Supreme Court a verified petition for review on certiorari pursuant to Rule 45 of the 1997 Rules of Civil Procedure.
    (Emphasis supplied)

    Furthermore, Section 2, Rule 4 of the Revised Rules of the CTA17 reiterates the exclusive appellate jurisdiction of the CTA en banc relative to the review of the court divisions’ decisions or resolutions on motion for reconsideration or new trial in cases arising from administrative agencies such as the BIR.

    Clearly, this Court is without jurisdiction to review decisions rendered by a division of the CTA, exclusive appellate jurisdiction over which is vested in the CTA en banc.18cralawlawlibrary

    In this case, petitioner filed with this Court on 29 July 2011 the instant Petition from the denial of its Motion for Reconsideration by the Special First Division of the CTA.  At that time, R.A. 9282 was already in effect, and it evidently provides that the CTA en banc shall have exclusive jurisdiction over appeals from the decision of its divisions. A party adversely affected by the resolution of the CTA division may, on motion for reconsideration, file a petition for review with the CTA en banc. Thereafter, the decision or ruling of the CTA en banc may be elevated to this Court.  Simply stated, no decision of the CTA division may be elevated to this Court under Rule 45 of the 1997 Rules of Civil Procedure without passing through the CTA en banc.

    In sum, this Court has no jurisdiction to review the Decision and Resolution rendered by the Special First Division of the CTA. Thus, the instant Petition must fail.

    It is worth emphasizing that an appeal is neither a natural nor a constitutional right, but is merely statutory. The implication of its statutory character is that the party who intends to appeal must always comply with the procedures and rules governing appeals; or else, the right of appeal may be lost or squandered.19 Neither is the right to appeal a component of due process. It is a mere statutory privilege and may be exercised only in the manner prescribed by, and in accordance with, the provisions of law.20cralawlawlibrary

    In light of the above findings, the Court finds no need to further discuss the other issues raised by the parties.

    WHEREFORE, premises considered, the instant Petition is DENIED.

    SO ORDERED.cralawred

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

    Endnotes:


    1Rollo, pp. 16-48.

    2 Id. at 58-103; penned by Associate Justice Lovell R. Bautista and concurred in by Associate Justice Caesar A. Casanova (Presiding Justice Ernesto D. Acosta was on leave.)

    3 Id. at 106-112; penned by Associate Justice Lovell R. Bautista and concurred in by Presiding Justice Ernesto D. Acosta and Associate Justice Caesar A. Casanova.

    4 Id. at 192.

    5 Id. at 315-322.

    6 Authorizing the Tourist Duty-Free Shops, Inc. to Establish and Operate Duty and Tax Free Shops and Requiring It to Pay Franchise Tax in Lieu of All Other Taxes.

    7 Revising the Budget Process in Order to Institutionalize the Budgetary Innovations of the New Society.

    8 Directing the Rationalization of Duty and Tax Exemption Privileges Granted to Government-Owned or Controlled Corporations and All Other Units of Government.

    9 Further Amending Presidential Decree 564, as amended, otherwise known as the Revised Charter of the Philippine Tourism Authority, and for Other Purposes.

    10 CTA Special First Division Decision citing FIRB Resolution No. 10-87 dated 22 April 1987, rollo, p.86.

    11 An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal Revenue Taxes imposed by the National Government for taxable year 2005 and prior years.

    12 CTA Special First Division Resolution dated 9 June 2011, id. at 106-119.

    13 Id. at 27.

    14Sevilleno v. Carilo, 559 Phil 789 (2007).

    15 An Act Creating the Court of Tax Appeals.

    16 An Act Expanding the Jurisdiction of the Court of Tax Appeals (CTA), Elevating Its Rank to the Level of a Collegiate Court with Special Jurisdiction and Enlarging Its Membership, amending for the purpose certain sections or Republic Act No. 1125, as amended, otherwise known as the Law Creating the Court of Tax Appeals, and for other purposes.

    17 A.M. No. 05-11-07-CTA, 22 November 2005.

    18Commissioner of Customs v. Gelmart Industries Philippines, Inc., 598 Phil. 740 (2009).

    19Sps. Lebin v. Mirasol, G.R. No. 164255, 7 September 2011, 657 SCRA 35.

    20Boardwalk Business Ventures, Inc. v. Villareal Jr., G.R. No. 181182, 10 April 2013, 695 SCRA 468.

    G.R. No. 197228, October 08, 2014 - DUTY FREE PHILIPPINES, Petitioner, v. BUREAU OF INTERNAL REVENUE, REPRESENTED BY HON. ANSELMO G. ADRIANO, ACTING REGIONAL DIRECTOR, REVENUE REGION NO. 8, MAKATI CITY, Respondent.


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