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Philippine Supreme Court Jurisprudence > Year 2014 > September 2014 Decisions > G.R. No. 192398, September 29, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PILIPINAS SHELL PETROLEUM CORPORATION, Respondent.:




G.R. No. 192398, September 29, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PILIPINAS SHELL PETROLEUM CORPORATION, Respondent.

PHILIPPINE SUPREME COURT DECISIONS

THIRD DIVISION

G.R. No. 192398, September 29, 2014

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PILIPINAS SHELL PETROLEUM CORPORATION, Respondent.

D E C I S I O N

VILLARAMA, JR., J.:

Before us is a petition for review on certiorari filed by petitioner Commissioner of Internal Revenue, who seeks to nullify and set aside the September 10, 2009 Decision1 of the Court of Appeals (CA) in CA-G.R. SP No. 77117.� The CA had affirmed the Decision2 of the Court of Tax Appeals ordering petitioner to refund, or in the alternative, issue a tax credit certificate in favor of Pilipinas Shell Petroleum Corporation (respondent) in the amount of P22,101,407.64 representing the latter�s erroneously paid documentary stamp tax for the taxable year 2000.� Petitioner likewise assails the CA Resolution3 denying petitioner�s motion for reconsideration.

The antecedent facts:chanRoblesvirtualLawlibrary

Petitioner is the duly appointed Commissioner of Internal Revenue who holds office at the Bureau of Internal Revenue (BIR) National Office located at Agham Road, Diliman, Quezon City.

Respondent Pilipinas Shell Petroleum Corporation (PSPC) is a corporation organized and existing under the laws of the Philippines and was incorporated to construct, operate and maintain petroleum refineries, works, plant machinery, equipment dock and harbor facilities and auxiliary works and other facilities of all kinds and used in or in connection with the manufacture of products of all kinds which are wholly or partly derived from crude oil.

On April 27, 1999, respondent entered into a Plan of Merger with its affiliate, Shell Philippine Petroleum Corporation (SPPC), a corporation organized and existing under the laws of the Philippines.� In the Plan of Merger, it was provided that the entire assets and liabilities of SPPC will be transferred to, and absorbed by, respondent as the surviving entity.� The Securities and Exchange Commission approved the merger on July 1, 1999.

On August 10, 1999, respondent paid to the BIR documentary stamp taxes amounting to P524,316.00 on the original issuance of shares of stock of respondent issued in exchange for the surrendered SPPC shares pursuant to Section 175 of the National Internal Revenue Code of 1997 (NIRC or Tax Code).

Confirming the tax-free nature of the merger between respondent and SPPC, the BIR, in a ruling4 dated October 4, 1999, ruled that pursuant to Section 40 (C)(2) and (6)(b) of the NIRC, no gain or loss shall be recognized, if, in pursuance to a plan of merger or consolidation, a shareholder exchanges stock in a corporation which is a party to the merger or consolidation solely for the stock of another corporation which is also a party to the merger or consolidation.

The BIR ruled, among others, that no gain or loss shall be recognized by the stockholders of SPPC on the exchange of their shares of stock of SPPC solely for shares of stock of respondent pursuant to the Plan of Merger.

The BIR, however, stated in said Ruling that

  1. The issuance by PSPC of its own shares of stock to the shareholders of SPPC in exchange for the surrendered certificates of stock of SPPC shall be subject to the documentary stamp tax (DST) at the rate of Two Pesos (P2.00) on each Two Hundred Pesos (P200.00), or fractional part thereof, based on the total par value of the PSPC shares of stock issued pursuant to Section 175 of the Tax Code of 1997.
x x x x
  1. The exchange of land and improvements by SPPC to PSPC for the latter�s shares of stock shall be subject to documentary stamp tax imposed under Section 196 of the Tax Code of 1997, based on the consideration contracted to be paid for such realty or its fair market value determined in accordance with Section 6(E) of the said Code, whichever is higher. x x x5

On May 10, 2000, respondent paid to the BIR the amount of P22,101,407.64 representing documentary stamp tax on the transfer of real property from SPPC to respondent.

Believing that it erroneously paid documentary stamp tax on its absorption of real property owned by SPPC, respondent filed with petitioner on September 18, 2000, a formal claim for refund or tax credit of the documentary stamp tax in the amount of P22,101,407.64.

There being no action by petitioner, respondent filed on May 8, 2002, a petition6 for review with the Court of Tax Appeals (CTA) in order to suspend the running of the two-year prescriptive period.

Petitioner filed an Answer7 on June 11, 2002 praying that the petition for review be dismissed for lack of merit.� Petitioner asserted that in tax-deferred exchanges, documentary stamp tax is imposed.� Petitioner cited BIR Ruling No. 2-20018 dated February 2, 2001 which states:chanroblesvirtuallawlibrary
In view of all the foregoing, it is the opinion of this Office, as we hereby hold, that the tax-deferred exchange of properties of a corporation, which is a party to a merger or consolidation, solely for shares of stock in a corporation, which is also a party to the merger or consolidation, is subject to the documentary stamp tax under Section 176 if the properties to be transferred are shares of stock or even certificates of obligations, and also to the documentary stamp tax under Sec[tion] 196, if the properties to be transferred are real properties.� Finally, it may be worth mentioning that the original issuance of shares of stock of the surviving corporation in favor of the stockholders of the absorbed corporation as a result of the merger, is subject to the documentary stamp tax under Sec[tion] 175 of the Tax Code of 1997.� (BIR Ruling No. S-40-220-2000, December 21, 2000).9chanrobleslaw

In its Decision10 promulgated on April 30, 2003, the CTA granted respondent�s prayer for tax refund or credit.

The CTA held that

Based on the foregoing, it is evident that the transfer of real property from the absorbed corporation to the surviving or consolidated corporation pursuant to a merger or consolidation occurs by operation of law inasmuch as the real property is deemed transferred without further act or deed.� In the case at bar, the petitioner�s theory is that DST on the transfer of real property does not apply to a �statutory merger� where real property of the absorbed corporation is deemed automatically vested in the surviving corporation by operation of law, i.e., without any further act of deed.

x x x x

To reiterate, since the transfer of real property of SPPC to petitioner was not effected by or dependent on any voluntary act or deed of the parties to the merger, DST, therefore, should not attach to the same.

x x x x

A perusal of the above-cited provision would reveal that the DST is imposed only on all conveyances, deeds, instruments, or writings where realty sold shall be conveyed to purchaser or purchasers.� Clearly, in case of merger, as in the case at bar, only by straining the imagination can the transferee be said to have �bought� or �purchased� real property from the transferor.� The absorption by petitioner of real property of SPPC as an inherent legal consequence of the merger is not a sale or other conveyance of real property for a consideration in money or money�s worth.

As correctly pointed out by the petitioner, SPPC�s real property was not conveyed to or vested in petitioner by means of any deed, instrument or writing, considering that real properties were automatically vested in petitioner without �further act or deed�.� There was a complete absence of any formal instrument or writing upon which DST may be imposed.� Nor can the realty be said to have been �sold� or vested in a �purchaser or purchasers� within the ordinary meanings of those terms.

x x x x

Moreover, under Revenue Memorandum Circular No. 44-86 dated December 4, 1986, which outlines the procedure in the determination and collection of stamp tax on instruments of sale or conveyance of real property, it is clear that the DST applies only if the instrument is a sale or other conveyance of real property for a consideration in money or money�s worth.

Finally, the absorption by petitioner of real property of SPPC by operation of law pursuant to the merger is part and parcel of a single and continuing transaction.� Accordingly, the same should not be subject to DST as if it constituted a separate and distinct transaction.

As earlier stated, DST is in the nature of an excise tax because it is really imposed on the privilege to enter into a transaction.� Its imposition, therefore, should be only once.� And in a statutory merger, there is only one transaction, i.e., the issuance by the surviving corporation of its own shares of stock to the stockholders of the absorbed corporation in exchange for the shares surrendered by the shareholders of the absorbed corporation.� All other transactions which are an integral and inherent part of the merger, such as the absorption of real property, should no longer be subject to another round of DST.� In other words, all the integral parts of the merger (e.g., surrender of shares in exchange for shares, transfer of assets, assumption of liabilities, etc.) should be treated as a single and continuing transaction subject only to one DST.� The transfer of real property is not a transaction separate and distinct from the merger but an integral part or a mere continuation of the initial transaction which was previously consummated.

Applying the same in petitioner�s case, the absorption by petitioner of real property of SPPC is not a transaction separate and distinct from the merger, wherein petitioner issued its own shares to SPPC shareholders in exchange for the latter�s shares in SPPC, the absorbed entity, but a mere continuation of the initial transaction which was previously consummated, and for which the required DST was already paid.11chanrobleslaw

On June 4, 2003, petitioner filed a petition for review with the CA.

In the herein assailed Decision dated September 10, 2009, the CA dismissed the petition and affirmed the Decision of the CTA.� The appellate court held that the transfer of the properties of SPPC to respondent was not in exchange for the latter�s shares of stock but is a legal consequence of the merger.� The CA ruled that the actual transfer of SPPC�s real properties to respondent was not effected by or dependent upon any voluntary deed, conveyance or assignment but occurred by operation of law.� The CA held that since the basis of the BIR in imposing the documentary stamp tax is not applicable to a transfer of real property by operation of law, PSPC erroneously paid the documentary stamp tax and is therefore, entitled to a tax refund or tax credit.

Petitioner filed a motion for reconsideration which was denied by the CA in its Resolution dated April 13, 2010.

Hence, petitioner filed the present petition on the sole ground that

THE COURT OF APPEALS ERRED IN HOLDING THAT THE TRANSFER OF REAL PROPERTIES OF SPPC TO RESPONDENT IN EXCHANGE FOR THE LATTER�S SHARES OF STOCK IS NOT SUBJECT TO THE DST IMPOSED UNDER SECTION 196 OF THE TAX CODE.12chanrobleslaw

Petitioner points out that the merger between SPPC and respondent resulted in the following: (1) the issuance by respondent of its own shares of stock to the shareholders of SPPC in exchange for the surrendered certificates of stock of SPPC and was imposed a documentary stamp tax under Section 175 of the Tax Code in the amount of P524,316.00;� and (2) the transfer of SPPC�s real properties to respondent in exchange for the latter�s shares of stock which was imposed a documentary stamp tax under Section 196 of the Tax Code in the amount of P22,101,407.64.

Respondent claims that the documentary stamp tax imposed on the second transaction had been erroneously paid and seeks to claim a refund or tax credit in the amount of P22,101,407.64.� Both the CTA and the CA held that respondent is entitled to refund or tax credit.

Petitioner insists that the transfer of SPPC�s real properties to respondent in exchange for the latter�s shares of stock is subject to documentary stamp tax.� Petitioner contends that Section 196 of the Tax Code covers all transfers of real property for a valuable consideration and does not only refer to sale of realty since it speaks of real property being �granted, assigned, transferred or otherwise conveyed.�

Petitioner also claims that the subject transfer was not entirely by operation of law since the merger agreement between respondent and SPPC involves the voluntary act of the parties.�� Petitioner avers that it is wrong to say that no documentary stamp tax is imposable allegedly because the transfer to respondent of SPPC�s real properties was not effected by means of any deed, instrument or writing.� Petitioner contends that Section 196 of the Tax Code does not require that a particular document be executed for the transfer of real property in order to be subject to documentary stamp tax.�� Petitioner adds that it is enough that a conveyance of real property has been effected since documentary stamp tax is imposed not on the document alone but on the transaction.� Petitioner avers that the merger between SPPC and respondent, while constituting a single transaction, gave rise to several tax incidents which, for tax purposes, should be treated individually and apart from the merger as a whole.

Lastly, petitioner argues that the enactment of Republic Act No. 924313 (RA 9243) which specifically exempts the transfers of real property in merger or consolidation from documentary stamp tax only supports further the conclusion that prior to RA 9243, such transfers are subject to documentary stamp tax.� Otherwise, there would have been no reason to specifically exempt such transfers from documentary stamp taxes.

Respondent in its Comment14 primarily submits that the decision sought to be reviewed is already final and executory and the petition is filed out of time.

Respondent asserts that it is a rule of statutory construction that a statute�s clauses and phrases should not be taken as detached and isolated expressions, but the whole and every part thereof must be considered in fixing the meaning of any of its parts.� Respondent claims that petitioner�s interpretation that a mere grant, assignment, transfer or conveyance of real property is subject to documentary stamp tax under Section 196 is erroneous since petitioner disregarded the qualifying word �sold� which describes the kind of transfer that is contemplated as subject to documentary stamp tax.� Respondent also points out that the fact that Section 196 refers to the words �sold�, �purchaser� and �consideration� undoubtedly leads to the conclusion that only sales of real property are contemplated.� That contrary to petitioner�s claim, documentary stamp tax is not levied on the privilege to convey real properties regardless of the manner of conveyance.

Respondent emphasizes that the transaction between respondent and SPPC was not one whereby SPPC transferred its real properties to respondent in exchange for the latter�s shares of stock.� SPPC and respondent did not enter into some Deed of Assignment or a Deed of Exchange whereby SPPC assigned or conveyed its real properties to respondent either for cash or in exchange for some property like shares of stock.� Rather, the transaction that SPPC and respondent entered into was a merger and the transfer of the real properties of SPPC to respondent was merely a legal consequence of the merger of SPPC with respondent.� Respondent, therefore, posits that since the absorption by respondent of SPPC�s real properties as a consequence of the merger is without consideration in money or money�s worth, the same is not subject to documentary stamp tax.� Furthermore, respondent maintains that in a statutory merger or consolidation, real property of the absorbed corporation is transferred to and automatically vested in the surviving corporation purely and strictly by operation of law and not by voluntary act of the parties to the merger.

The issues presented for our resolution are as follows: (1) whether the transfer of SPPC�s real properties to respondent is subject to documentary stamp tax under Section 196 of the Tax Code; and (2) whether respondent is entitled to the refund/tax credit in the amount of P22,101,407.64 representing documentary stamp tax paid for the taxable year 2000 in connection with the transfer of real properties from SPPC to respondent.

Prefatorily, we first address respondent�s contention that the petition for review on certiorari was filed late.

Records show that on September 10, 2009, the CA issued the assailed decision.� Petitioner filed a motion for reconsideration but the motion was denied by the CA in a Resolution dated April 13, 2010.�� Petitioner received notice of the Resolution on April 29, 2010 and thus had 15 days from that date or until May 14, 2010 to file its petition for review on certiorari .� On June 3, 2010, the Office of the Solicitor General (OSG), representing petitioner, filed a manifestation and motion (ad cautelam) requesting for an extension of time within which to file a petition for review on certiorari .� The OSG averred that petitioner forwarded the case to the OSG for representation; however, the records of the case, due to inadvertence and without fault of the handling lawyer, were forwarded to him only on May 26, 2010.� Hence, it was impossible for him to file the petition or a motion for extension on May 14, 2010.� Thereafter, the OSG filed a motion for extension dated June 10, 2010 requesting for a second extension of time to file its petition.� Petitioner filed the present petition for review on certiorari on July 9, 2010.

In a Resolution15 dated July 26, 2010, this Court granted pro hac vice petitioner�s first and second motions for extension totalling 45 days from May 26, 2010.� Hence, petitioner had until July 10, 2010 to file its petition for review on certiorari .� Since the present petition was filed on July 9, 2010, it was filed within the 45-day extension period granted to petitioner.

We now proceed to the primordial issue of whether the transfer of SPPC�s real properties to respondent is subject to documentary stamp tax under Section 196 of the Tax Code.� The pertinent provision states, to wit:chanRoblesvirtualLawlibrary

SEC. 196. Stamp Tax on Deeds of Sale and Conveyance of Real Property. � On all conveyances, deeds, instruments, or writings, other than grants, patents, or original certificates of adjudication issued by the Government, whereby any land, tenement or other realty sold shall be granted, assigned, transferred or otherwise conveyed to the purchaser, or purchasers, or to any other person or persons designated by such purchaser or purchasers, there shall be collected a documentary stamp tax, at the rates herein below prescribed based on the consideration contracted to be paid for such realty or on its fair market value determined in accordance with Section 6(E) of this Code, whichever is higher: Provided, That when one of the contracting parties is the Government, the tax herein imposed shall be based on the actual consideration.� (Emphasis and underscoring ours.)

As can be gleaned from the aforequoted provision, documentary stamp tax is imposed on all conveyances, deeds, instruments or writings whereby land or realty sold shall be conveyed to the purchaser or purchasers.

It is a rule in statutory construction that every part of the statute must be interpreted with reference to the context, i.e., that every part of the statute must be considered together with the other parts, and kept subservient to the general intent of the whole enactment.16 � The law must not be read in truncated parts, its provisions must be read in relation to the whole law.17 � The particular words, clauses and phrases should not be studied as detached and isolated expression, but the whole and every part of the statute must be considered in fixing the meaning of any of its parts and in order to produce a harmonious whole.18cralawlawlibrary

Here, we do not find merit in petitioner�s contention that Section 196 covers all transfers and conveyances of real property for a valuable consideration.�� A perusal of the subject provision would clearly show it pertains only to sale transactions where real property is conveyed to a purchaser for a consideration.� The phrase �granted, assigned, transferred or otherwise conveyed� is qualified by the word �sold� which means that documentary stamp tax under Section 196 is imposed on the transfer of realty by way of sale and does not apply to all conveyances of real property.�� Indeed, as correctly noted by the respondent, the fact that Section 196 refers to words �sold�, �purchaser� and �consideration� undoubtedly leads to the conclusion that only sales of real property are contemplated therein.

Thus, petitioner obviously erred when it relied on the phrase �granted, assigned, transferred or otherwise conveyed� in claiming that all conveyances of real property regardless of the manner of transfer are subject to documentary stamp tax under Section 196.� It is not proper to construe the meaning of a statute on the basis of one part.� As we have previously explained,

A statute is passed as a whole and not in parts or sections, and is animated by one general purpose and intent.� Consequently, each part or section should be construed in connection with every other part or section so as to produce a harmonious whole.� It is not proper to confine its intention to the one section construed.� It is always an unsafe way of construing a statute or contract to divide it by a process of etymological dissection, into separate words, and then apply to each, thus separated from the context, some particular meaning to be attached to any word or phrase usually to be ascertained from the context.19chanrobleslaw

We quote with approval the following statements of the appellate court in the assailed decision,

Section 196 should be read as a whole and not phrase by phrase.� The phrase granted, assigned, transferred or otherwise conveyed clearly refers to the phrase whereby any land, tenement or other realty is sold.� This clearly shows that the legislature intended Section 196 to refer to a transfer of realty by virtue of sale.� This is further bolstered by the fact that the property is granted, assigned, transferred or otherwise conveyed to the purchaser, or purchasers, or to any other person or persons designated by such purchaser or purchasers.� In addition, the basis of the stamp tax is the consideration agreed upon by the parties or the property�s fair market value.� Taking all of these into consideration, it is beyond doubt that � Section 196 pertains to a transfer of realty by way of sale.20chanrobleslaw

It should be emphasized that in the instant case, the transfer of SPPC�s real property to respondent was pursuant to their approved plan of merger.� In a merger of two existing corporations, one of the corporations survives and continues the business, while the other is dissolved, and all its rights, properties, and liabilities are acquired by the surviving corporation.21 � Although there is a dissolution of the absorbed or merged corporations, there is no winding up of their affairs or liquidation of their assets because the surviving corporation automatically acquires all their rights, privileges, and powers, as well as their liabilities.22 �� Here, SPPC ceased to have any legal personality and respondent PSPC stepped into everything that was SPPC�s, pursuant to the law and the terms of their Plan of Merger.

Pertinently, a merger of two corporations produces the following effects, among others:chanRoblesvirtualLawlibrary

Sec. 80. Effects of merger or consolidation. � x x x

x x x x

4.� The surviving or the consolidated corporation shall thereupon and thereafter possess all the rights, privileges, immunities and franchises of each of the constituent corporations; and all property, real or personal, and all receivables due on whatever account, including subscriptions to shares and other choses in action, and all and every other interest of, or belonging to, or due to each constituent corporations, shall be taken and� deemed to be transferred to and vested in such surviving or consolidated corporation without further act or deed;23 � (Emphasis supplied.)

In a merger, the real properties are not deemed �sold� to the surviving corporation and the latter could not be considered as �purchaser� of realty since the real properties subject of the merger were merely absorbed by the surviving corporation by operation of law and these properties are deemed automatically transferred to and vested in the surviving corporation without further act or deed.� Therefore, the transfer of real properties to the surviving corporation in pursuance of a merger is not subject to documentary stamp tax.�� As stated at the outset, documentary stamp tax is imposed only on all conveyances, deeds, instruments or writing where realty sold shall be conveyed to a purchaser or purchasers.� The transfer of SPPC�s real property to respondent was neither a sale nor was it a conveyance of real property for a consideration contracted to be paid as contemplated under Section 196 of the Tax Code.�� Hence, Section 196 of the Tax Code is inapplicable and respondent is not liable for documentary stamp tax.

In fact, as properly cited in the CTA Decision, Section 185 of Revenue Regulations No. 26, otherwise known as the documentary stamp tax regulations, provides:chanRoblesvirtualLawlibrary

Section 185.� Conveyances without consideration. � Conveyances of realty, not in connection with a sale, to trustees or other persons without consideration are not taxable.

Furthermore, it should be noted that a documentary stamp tax is in the nature of an excise tax because it is imposed upon the privilege, opportunity or facility offered at exchanges for the transaction of the business.24 � Documentary stamp tax is a tax on documents, instruments, loan agreements, and papers evidencing the acceptance, assignment, or transfer of an obligation, right or property incident thereto.25 � Documentary stamp tax is thus imposed on the exercise of these privileges through the execution of specific instruments, independently of the legal status of the transactions giving rise thereto.26 �� Based on the foregoing, the transfer of real properties from SPPC to respondent is not subject to documentary stamp tax considering that the same was not conveyed to or vested in respondent by means of any specific deed, instrument or writing.� There was no deed of assignment and transfer separately executed by the parties for the conveyance of the real properties.� The conveyance of real properties not being embodied in a separate instrument but is incorporated in the merger plan, thus, respondent is not liable to pay documentary stamp tax.

Notably, RA 9243, entitled �An Act Rationalizing the Provisions of the Documentary Stamp Tax of the National Internal Revenue Code of 1997� was enacted and took effect on April 27, 2004 which exempts the transfer of real property of a corporation, which is a party to the merger or consolidation, to another corporation, which is also a party to the merger or consolidation, from the payment of documentary stamp tax.

Section 9 of the law which amends Section 199 of the NIRC states,

SECTION 9.� Section 199 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows:chanRoblesvirtualLawlibrary

Section 199.� Documents and Papers Not Subject to Stamp Tax. � The provisions of Section 173 to the contrary notwithstanding, the following instruments, documents and papers shall be exempt from the documentary stamp tax:chanRoblesvirtualLawlibrary

x x x x

(m) Transfer of property pursuant to Section 40 (C)(2)27of the National Internal Revenue Code of 1997, as amended. (Emphasis supplied.)

The enactment of the said law now removes any doubt and had made clear that the transfer of real properties as a consequence of merger or consolidation is not subject to documentary stamp tax.

Thus, we find no error on the part of the CA in affirming the Decision of the CTA which ruled that respondent is entitled to a refund or issuance of a tax credit certificate in the amount of P22,101,407.64 representing respondent�s erroneously paid documentary stamp tax on the transfer of real property from SPPC to respondent.

We reiterate the well-established doctrine that as a matter of practice and principle, this Court will not set aside the conclusion reached by an agency, like the CTA, especially if affirmed by the CA.�� By the very nature of its function, it has dedicated itself to the study and consideration of tax problems and has necessarily developed an expertise on the subject, unless there has been an abuse or improvident exercise of authority on its part which is not present here.28cralawlawlibrary

WHEREFORE, we DENY the petition for lack of merit.� The Decision dated September 10, 2009 and Resolution dated April 13, 2010 of the Court of Appeals in CA-G.R. SP No. 77117 are hereby AFFIRMED.

No pronouncement as to costs.

SO ORDERED.cralawred

Velasco, Jr., (Chairperson), Peralta, Reyes, and Jardeleza, JJ., concur.

Endnotes:


1Rollo, pp. 32-A to 42.� Penned by Associate Justice Priscilla J. Baltazar-Padilla with Associate Justices Josefina Guevara-Salonga and Celia C. Librea-Leagogo concurring.

2 CA rollo, pp. 30-43.� The decision was rendered on April 30, 2003 in C.T.A. Case No. 6477.

3 Supra note 1, at 44-45.� The Resolution is dated April 13, 2010.

4 Supra note 2, at 212-217.

5 Id. at 215.

6 Records, pp. 1-29.

7 Id. at 75-79.

8Rollo, pp. 89-92.

9 Id. at 92.

10 Supra note 2.

11 Id. at 35-42.

12 Rollo, p. 17.

13 AN ACT RATIONALIZING THE PROVISIONS ON THE DOCUMENTARY STAMP TAX OF THE NATIONAL INTERNAL REVENUE CODE of 1997, as amended, and for Other Purposes.

14Rollo, pp. 99-122.

15Rollo, pp. 93-94.

16 Philippine International Trading Corporation v. Commission on Audit, G.R. No. 183517, June 22, 2010, 621 SCRA 461, 469.

17 Id.

18The Public Schools District Supervisors Association v. Hon. De Jesus, 524 Phil. 366, 396 (2006).

19Sajonas v. Court of Appeals, 327 Phil. 689, 710 (1996).

20Rollo, p. 37.

21Global Business Holdings, Inc. v. Surecomp Software, B.V., G.R. No. 173463, October 13, 2010, 633 SCRA 94, 104.

22Mindanao Savings and Loan Association, Inc. v. Willkom, G.R. No. 178618, October 20, 2010, 634 SCRA 291, 299.

23 CORPORATION CODE, Section 80.

24Commissioner of Internal Revenue v. Manila Bankers� Life Insurance Corporation, G.R. No. 169103, March 16, 2011, 645 SCRA 500, 509.

25 Id.

26 Id. at 510.

27 SEC. 40. Determination of Amount and Recognition of Gain or Loss.

x x x x

(C) Exchange of Property. �

x x x x

(2) Exception. � No gain or loss shall be recognized if in pursuance of a plan of merger or consolidation �

(a) A corporation, which is a party to the merger or consolidation, exchanges property solely for stock in a corporation, which is a party to the merger or consolidation; or

(b) A shareholder exchanges stock in a corporation, which is a party to the merger or consolidation, solely for the stock of another corporation, also a party to the merger or consolidation; or

(c) A security holder of a corporation, which is a party to the merger or consolidation, exchanges his securities in such corporation, solely for stock or securities in another corporation, a party to the merger or consolidation.

No gain or loss shall also be recognized if property is transferred to a corporation� by a person in exchange for stock or unit of participation in such a corporation of which as a result of such exchange said person, alone or together with others, not exceeding four (4) persons, gains control of said corporation: Provided, That stocks issued for services shall not be considered as issued in return for property.

28Compagnie Financiere Sucres Et Denrees v. Commissioner of Internal Revenue, 531 Phil. 264, 269 (2006).



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  • G.R. No. 183360, September 08, 2014 - ROLANDO C. DE LA PAZ,*, Petitioner, v. L & J DEVELOPMENT COMPANY, Respondent.

  • G.R. No. 196182, September 01, 2014 - ECE REALTY AND DEVELOPMENT INC., Petitioner, v. RACHEL G. MANDAP, Respondent.

  • G.R. No. 178837, September 01, 2014 - COLEGIO DE SAN JUAN DE LETRAN, Petitioner, v. ISIDRA DELA ROSA-MERIS, Respondent.

  • G.R. No. 198139, September 08, 2014 - NATIONAL POWER CORPORATION, Petitioner, v. FELICISIMO TARCELO AND HEIRS OF COMIA SANTOS, Respondents.

  • A.C. No. 10196, September 09, 2014 - MELODY R. NERY, Complainant, v. ATTY. GLICERIO A. SAMPANA, Respondent.

  • G.R. No. 194507, September 08, 2014 - FEDERAL BUILDERS, INC., Petitioner, v. FOUNDATION SPECIALISTS, INC., Respondent.; G.R. NO. 194621 - FOUNDATION SPECIALISTS, INC., Petitioner, v. FEDERAL BUILDERS, INC., Respondent.

  • G.R. No. 204233, September 03, 2014 - RICARDO A. DALUSONG, Petitioner, v. EAGLE CLARC SHIPPING PHILIPPINES, INC., NORFIELD OFFSHORE AS, AND/OR CAPT. LEOPOLDO T. ARCILLAR, AND COURT OF APPEALS, Respondents.

  • G.R. No. 197174, September 10, 2014 - FRANCLER P. ONDE, Petitioner, v. THE OFFICE OF THE LOCAL CIVIL REGISTRAR OF LAS PI�AS CITY, Respondent.

  • A.C. No. 8637, September 15, 2014 - IMELDA CATO GADDI, Complainant, v. ATTY. LOPE M. VELASCO, Respondent.

  • G.R. No. 178733, September 15, 2014 - ELISA ANGELES, Petitioner, v. HON. COURT OF APPEALS, OFFICER-IN-CHARGE MARILOU C. MARTIN, DEPUTY SHERIFF JOSELITO SP ASTORGA, MARCO BOCO, AND JOHN DOES, REGIONAL TRIAL COURT OF PASIG, BRANCH 268, Respondents.

  • G.R. No. 194946, September 03, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ECO YABA Y BASA A.K.A. �PLOK,� Accused-Appellant.

  • G.R. No. 205357, September 02, 2014 - GMA NETWORK, INC., Petitioner, v. COMMISSION ON ELECTIONS, RESPONDENT. SENATOR ALAN PETER �COMPA�ERO� S. CAYETANO, Petitioner-Intervenor.; G.R. NO. 205374 - ABC DEVELOPMENT CORPORATION, Petitioner, v. COMMISSION ON ELECTIONS, Respondent.; G.R. NO. 205592 - MANILA BROADCASTING COMPANY, INC. AND NEWSOUNDS BROADCASTING NETWORK, INC., Petitioner, v. COMMISSION ON ELECTIONS, Respondent.; G.R. NO. 205852 - KAPISANAN NG MGA BRODKASTER NG PILIPINAS (KBP) AND ABS-CBN CORPORATION, Petitioners, v. COMMISSION ON ELECTIONS, Respondent.; G.R. NO. 206360 - RADIO MINDANAO NETWORK, INC., Petitioner, v. COMMISSION ON ELECTIONS, Respondent.

  • G.R. No. 199898, September 03, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. LEO DE LA TRINIDAD Y OBALLES, Accused-Appellant.

  • G.R. No. 157583, September 10, 2014 - FRUMENCIO E. PULGAR, Petitioner, v. THE REGIONAL TRIAL COURT OF MAUBAN, QUEZON, BRANCH 64, QUEZON POWER (PHILIPPINES) LIMITED, CO., PROVINCE OF QUEZON,AND DEPARTMENT OF FINANCE, Respondents.

  • G.R. No. 198656, September 08, 2014 - NANCY S. MONTINOLA, Petitioner, v. PHILIPPINE AIRLINES, Respondent.

  • A.C. No. 9925, September 17, 2014 - MARIANO R. CRISTOBAL, Complainant, v. ATTY. RONALDO E. RENTA, Respondent.

  • G.R. No. 212705, September 10, 2014 - ROBERTO CO, Petitioner, v. KENG HUAN JERRY YEUNG AND EMMA YEUNG, Respondents.

  • A.C. No. 7184, September 17, 2014 - FELIPE B. ALMAZAN, SR., Complainant, v. ATTY. MARCELO B. SUERTE-FELIPE, Respondent.

  • G.R. No. 190198, September 17, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. CE LUZON GEOTHERMAL POWER COMPANY, INC., Respondent.

  • G.R. No. 184000, September 17, 2014 - PUERTO AZUL LAND, INC., Petitioner, v. PACIFIC WIDE REALTY DEVELOPMENT CORPORATION, Respondent.

  • G.R. No. 197857, September 10, 2014 - SPOUSES FRANCISCO SIERRA (SUBSTITUTED BY DONATO, TERESITA, TEODORA, LORENZA, LUCINA, IMELDA, VILMA, AND MILAGROS SIERRA) AND ANTONINA SANTOS, SPOUSES ROSARIO SIERRA AND EUSEBIO CALUMA LEYVA, AND SPOUSES SALOME SIERRA AND FELIX GATLABAYAN (SUBSTITUTED BY BUENAVENTURA, ELPIDIO, PAULINO, CATALINA, GREGORIO, AND EDGARDO GATLABAYAN, LORETO REILLO, FERMINA PEREGRINA, AND NIDA HASHIMOTO), Petitioners, v. PAIC SAVINGS AND MORTGAGE BANK, INC., Respondent.

  • A.M. No. P-13-3102 [Formerly OCA I.P.I. No. 07-2562-P], September 08, 2014 - JOSE S. VILLANUEVA, Complainant, v. ATTY. PAULINO I. SAGUYOD, CLERK OF COURT VI, REGIONAL TRIAL COURT, BRANCH 6, PANIQUI, TARLAC, Respondent.

  • G.R. No. 176121, September 22, 2014 - SPOUSES TEODORICO AND PACITA ROSETE, Petitioners, v. FELIX AND/OR MARIETTA BRIONES, SPOUSES JOSE AND REMEDIOS ROSETE, AND NEORIMSE AND FELICITAS CORPUZ, Respondents.

  • G.R. No. 206912, September 10, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DEMOSTHENES BONTUYAN, Accused-Appellant.

  • G.R. No. 189850, September 22, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. REYNALDO TORRES, JAY TORRES, BOBBY TORRES @ ROBERTO TORRES Y NAVA, BRION, AND RONNIE TORRES, Accused, BOBBY TORRES @ ROBERTO TORRES Y NAVA, Accused-Appellant.

  • G.R. No. 174353, September 10, 2014 - NESTOR CHING AND ANDREW WELLINGTON, Petitioners, v. SUBIC BAY GOLF AND COUNTRY CLUB, INC., HU HO HSIU LIEN ALIAS SUSAN HU, HU TSUNG CHIEH ALIAS JACK HU, HU TSUNG HUI, HU TSUNG TZU AND REYNALD R. SUAREZ, Respondents.

  • G.R. No. 188773, September 10, 2014 - HEIRS OF VALENTIN BASBAS, ANSELMA B. ENDRINAL, GERTRUDES BASBAS, RUFINA BASBAS, CEFERINA B. CARTECIANO, ANACLETO BASBAS, ARSENIA BASBAS, ANASTACIO BASBAS, BEDACIO BASBAS, TEODOCIA B. OCAMPO, SEGUNDO C. BASBAS, MARIA B. RAMOS AND EUGENIO BASBAS IN REPRESENTATION OF PEDRO BASBAS; HERINO T. BASBAS AND NESTOR T. BASBAS IN REPRESENTATION OF LUCAS BASBAS; ADELAIDA B. FLORENTINO, RODRIGO BASBAS, FELIX BASBAS, JR., TEODULO BASBAS, ANDRESITO BASBAS, LARRY BASBAS AND JOEY BASBAS IN REPRESENTATION OF FELIX BASBAS, SR., VICTOR BEATO, ALIPIO BEATO, EUTIQUIO BEATO, JULIANA B. DIAZ, PABLO BEATO AND ALEJANDRO BEATO IN REPRESENTATION OF REMIGIA B. BEATO, AS REPRESENTED BY RODRIGO BASBAS, Petitioners, v. RICARDO BASBAS AS REPRESENTED BY EUGENIO BASBAS, Respondents.

  • G.R. No. 176697, September 10, 2014 - CESAR V. AREZA AND LOLITA B. AREZA, Petitioners, v. EXPRESS SAVINGS BANK, INC. AND MICHAEL POTENCIANO, Respondents.

  • G.R. No. 197486, September 10, 2014 - RENATO L. DELFINO, SR. (DECEASED), REPRESENTED BY HIS HEIRS, NAMELY: GRACIA DELFINO, GREGORIO A. DELFINO, MA. ISABEL A. DELFINO, RENATO A. DELFINO, JR., MA. REGINA DELFINO ROSELLA, MA. GRACIA A. DELFINO, MARIANO A. DELFINO, MA. LUISA DELFINO GREGORIO AND REV. FR. GABRIEL A. DELFINO, Petitioners, v. AVELINO K. ANASAO AND ANGEL K. ANASAO (DECEASED AND REPRESENTED BY HIS SOLE HEIR, SIXTO C. ANASAO), Respondents.

  • G.R. No. 193426, September 29, 2014 - SUBIC BAY LEGEND RESORTS AND CASINOS, INC., Petitioner, v. BERNARD C. FERNANDEZ, Respondent.

  • G.R. No. 176020, September 29, 2014 - HEIRS OF TELESFORO JULAO, NAMELY, ANITA VDA. DE ENRIQUEZ, SONIA J. TOLENTINO AND RODERICK JULAO, Petitioners, v. SPOUSES ALEJANDRO AND MORENITA DE JESUS, Respondents.

  • A.C. No. 7337, September 29, 2014 - ROLANDO VIRAY, Complainant, v. ATTY. EUGENIO T. SANICAS, Respondent.

  • G.R. No. 204160, September 22, 2014 - SPOUSES MICHELLE M. NOYNAY AND NOEL S. NOYNAY, Petitioners, v. CITIHOMES BUILDER AND DEVELOPMENT, INC., Respondent.

  • G.R. No. 202701, September 10, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EDILBERTO BALIBAY Y LABIS AND MARICEL BALIBAY BIJA-AN, Defendant-Appellants.

  • G.R. No. 178911, September 17, 2014 - EDUARDO D. MONSANTO, DECOROSO D. MONSANTO, SR., AND REV. FR. PASCUAL D. MONSANTO, JR., Petitioners, v. LEONCIO LIM AND LORENZO DE GUZMAN, Respondents.

  • G.R. No. 195289, September 24, 2014 - ROBINSON�S BANK CORPORATION (FORMERLY THE ROYAL BANK OF SCOTLAND [PHILS.], INC.), Petitioner, v. HON. SAMUEL H. GAERLAN, HON. HAKIM S. ABDULWAHID AND HON. RICARDO R. ROSARIO, IN THEIR CAPACITY AS ASSOCIATE JUSTICES RESPECTIVELY OF THE TENTH DIVISION OF THE COURT OF APPEALS, AND TRADE AND INVESTMENT DEVELOPMENT CORPORATION OF THE PHILIPPINES, Respondents.

  • G.R. No. 181921, September 17, 2014 - INTERORIENT MARITIME ENTERPRISES, INC., Petitioner, v. VICTOR M. CREER III, Respondent.

  • A.M. No. 2010-21-SC, September 30, 2014 - Re: ANONYMOUS LETTER-COMPLAINT ON THE ALLEGED INVOLVEMENT AND FOR ENGAGING IN THE BUSINESS OF LENDING MONEY AT USURIOUS RATES OF INTEREST OF MS. DOLORES T. LOPEZ, SC CHIEF JUDICIAL STAFF OFFICER, AND MR. FERNANDO M. MONTALVO, SC SUPERVISING JUDICIAL STAFF OFFICER, CHECKS DISBURSEMENT DIVISION, FISCAL MANAGEMENT AND BUDGET OFFICE.

  • G.R. No. 207950, September 22, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MARK JASON CHAVEZ Y BITANCOR ALIAS �NOY�, Accused-Appellant.

  • A.M. No. 2008-23-SC, September 30, 2014 - ALLEGED LOSS OF VARIOUS BOXES OF COPY PAPER DURING THEIR TRANSFER FROM THE PROPERTY DIVISION, OFFICE OF ADMINISTRATIVE SERVICES (OAS), TO THE VARIOUS ROOMS OF THE PHILIPPINE JUDICIAL ACADEMY.; [A.M. No. 2014-025-Ret.] - RELEASE OF COMPULSORY RETIREMENT BENEFITS UNDER R.A. NO. 8291 OF MR. ISIDRO P. AUSTRIA, FORMER SUPPLY OFFICER II, PHILIPPINE JUDICIAL ACADEMY, SUPREME COURT.

  • G.R. No. 202733, September 30, 2014 - DEVELOPMENT BANK OF THE PHILIPPINES, Petitioner, v. COMMISSION ON AUDIT, JANEL D. NACION, DIRECTOR IV, LEGAL SERVICES SECTOR OF COA, AND THE SUPERVISING AUDITOR OF THE DEVELOPMENT BANK OF THE PHILIPPINES, Respondents.

  • A.M. No. P-14-3260 (Formerly A.M. No. 12-2-38- RTC ), September 16, 2014 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. EDGAR S. CRUZ, CLERK III, REGIONAL TRIAL COURT, BRANCH 52, GUAGUA, PAMPANGA, Respondent.

  • G.R. No. 210658, September 17, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. PRIMO P. JAPSON ALIAS �LONGLONG�, Accused-Appellant.

  • G.R. No. 187144, September 17, 2014 - CARMEN T. GAHOL, SUBSTITUTED BY HER HEIRS, RICARDO T. GAHOL, MARIA ESTER GAHOL PEREZ, JOSE MARI T. GAHOL, LUISITO T. GAHOL AND ALCREJ CORPORATION, Petitioners, v. ESPERANZA COBARRUBIAS, Respondent.

  • G.R. No. 191712, September 17, 2014 - EDITA S. BUENO AND MILAGROS E. QUINAJON, Petitioners, v. OFFICE OF THE OMBUDSMAN, NAPOLEON S. RONQUILLO, JR., EDNA G. RA�A AND ROMEO G. REFRUTO, Respondents.

  • G.R. No. 204755, September 17, 2014 - SOLEDAD TRIA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 189863, September 17, 2014 - PEDRO LIBANG, JR., Petitioner, v. INDOCHINA SHIP MANAGEMENT INC., MR. MIGUEL SANTOS AND MAJESTIC CARRIERS, INC., Respondents.

  • A.C. No. 9115, September 17, 2014 - REBECCA MARIE UY YUPANGCO-NAKPIL, Complainant, v. ATTY. ROBERTO L. UY, Respondent.

  • G.R. No. 201644, September 24, 2014 - PEOPLE OF THE PHILIPPINES, Petitioner, v. JOSE C. GO AND AIDA C. DELA ROSA, Respondents.

  • G.R. No. 206555, September 17, 2014 - ATTY. FORTUNATO PAGDANGANAN, JR., ATTY. ABIGAIL D. SUAREZ, AND EUGENIO A. VILLANUEVA, Petitioners, v. FLORENTINO P. SARMIENTO, Respondent.

  • G.R. No. 188909, September 17, 2014 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE OFFICE OF THE PRESIDENT, DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS AND PRESIDENTIAL ANTI-GRAFT COMMISSION, Petitioners, v. FLORENDO B. ARIAS, ASSISTANT DIRECTOR, BUREAU OF EQUIPMENT, DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS, Respondent.

  • G.R. No. 158583, September 10, 2014 - ROSALIE L. GARGOLES, Petitioner, v. REYLITA S. DEL ROSARIO, DOING BUSINESS UNDER THE NAME AND STYLE JAY ANNE'S ONE HOUR PHOTO SHOP, Respondent.

  • G.R. No. 158150, September 10, 2014 - AGRIEX CO., LTD., Petitioner, v. HON. TITUS B. VILLANUEVA, COMMISSIONER, BUREAU OF CUSTOMS (NOW REPLACED BY HON. ANTONIO M. BERNARDO), AND HON. BILLY C. BIBIT, COLLECTOR OF CUSTOMS, PORT OF SUBIC (NOW REPLACED BY HON. EMELITO VILLARUZ), Respondents.

  • G.R. No. 182794, September 08, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BOBBY BELGAR, Accused-Appellant.

  • G.R. No. 206510, September 16, 2014 - MOST REV. PEDRO D. ARIGO, Vicar Apostolic of Puerto Princesa D.D.; MOST REV. DEOGRACIAS S. INIGUEZ, JR., Bishop-Emeritus ofCaloocan, FRANCES Q. QUIMPO, CLEMENTE G. BAUTISTA, JR., Kalikasan-PNE, MARIA CAROLINA P. ARAULLO, RENATO M. REYES, JR., BagongAlyansang Makabayan, HON. NERI JAVIER COLMENARES, BayanMuna Party-list, ROLAND G. SIMBULAN, PH.D., Junk VFAMovement, TERESITA R. PEREZ, PH.D., HON. RAYMOND V. PALATINO, Kabataan Party-list, PETER SJ. GONZALES, Pamalakaya, GIOVANNI A. TAPANG, PH. D., Agham, ELMER C. LABOG, Kilusang Mayo Uno, JOAN MAY E. SALVADOR, Gabriela, JOSE ENRIQUE A. AFRICA, THERESA A. CONCEPCION, MARY JOAN A. GUAN, NESTOR T. BAGUINON, PH.D., A. EDSEL F. TUPAZ, Petitioners, v. SCOTT H. SWIFT in his capacity as Commander of the U.S. 7th Fleet, MARK A. RICE in his capacity as Commanding Officer of the USS Guardian, PRESIDENT BENIGNO S. AQUINO III in his capacity as Commander-in-Chief of the Armed Forces of the Philippines, HON. ALBERT F. DEL ROSARIO, Secretary, Department of Foreign Affairs, HON. PAQUITO OCHOA, JR., Executive Secretary, Office of the President, HON. VOLTAIRE T. GAZMIN, Secretary, Department of National Defense, HON. RAMON JESUS P. PAJE, Secretary, Department of Environment and Natural Resources, VICE ADMIRAL JOSE LUIS M. ALANO, Philippine Navy Flag Officer in Command, Armed Forces of the Philippines, ADMIRAL RODOLFO D. ISORENA, Commandant, Philippine Coast Guard, COMMODORE ENRICO EFREN EVANGELISTA, Philippine Coast Guard Palawan, MAJOR GEN. VIRGILIO O. DOMINGO, Commandant of Armed Forces of the Philippines Commandand LT. GEN. TERRY G. ROBLING, US Marine Corps Forces, Pacific and Balikatan 2013 Exercise Co-Director, Respondents.

  • A.C. No. 10438, September 23, 2014 - CF SHARP CREW MANAGEMENT INCORPORATED, Complainant, v. NICOLAS C. TORRES, Respondent.

  • G.R. No. 209286, September 23, 2014 - LINA DELA PE�A JALOVER, GEORGIE A. HUISO AND VELVET BARQUIN ZAMORA, Petitioners, v. JOHN HENRY R. OSME�A AND COMMISSION ON ELECTIONS (COMELEC), Respondents.

  • G.R. No. 182424, September 22, 2014 - NENITA CARGANILLO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 192957, September 29, 2014 - EMMANUEL B. MORAN, JR., (DECEASED), SUBSTITUTED BY HIS WIDOW, CONCORDIA V. MORAN, Petitioner, v. OFFICE OF THE PRESIDENT OF THE PHILIPPINES, AS REPRESENTED BY THE HONORABLE EXECUTIVE SECRETARY EDUARDO R. ERMITA AND PGA CARS, INC., Respondents.

  • G.R. No. 199133, September 29, 2014 - ESPERANZA TUMPAG, SUBSTITUTED BY HER SON, PABLITO TUMPAG BELNAS, JR., Petitioner, v. SAMUEL TUMPAG, Respondent.

  • G.R. No. 179654, September 22, 2014 - HACIENDA LEDDY/RICARDO GAMBOA, JR., Petitioner, v. PAQUITO VILLEGAS, Respondent.

  • G.R. No. 206599, September 29, 2014 - 680 HOME APPLIANCES, INC., Petitioner, v. THE HONORABLE COURT OF APPEALS, THE HONORABLE MARYANN E. CORPUS-MA�ALAC, IN HER CAPACITY AS THE PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF MAKATI CITY, BRANCH 141, ATTY. ENGRACIO ESCASINAS, JR., IN HIS CAPACITY AS THE EX-OFFICIO SHERIFF/CLERK OF COURT VII, OFFICE OF THE CLERK OF COURT, REGIONAL TRIAL COURT, MAKATI CITY, FIRST SOVEREIGN ASSET MANAGEMENT (SPV-AMC), INC. AND ALDANCO MERLMAR, INC., Respondents.

  • G.R. No. 198538, September 29, 2014 - EXOCET SECURITY AND ALLIED SERVICES CORPORATION AND/OR MA. TERESA MARCELO, Petitioner, v. ARMANDO D. SERRANO, Respondent.

  • G.R. No. 192398, September 29, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PILIPINAS SHELL PETROLEUM CORPORATION, Respondent.

  • A.M. No. SB-14-21-J [Formerly A.M. No. 13-10-06-SB], September 23, 2014 - RE: ALLEGATIONS MADE UNDER OATH AT THE SENATE BLUE RIBBON COMMITTEE HEARING HELD ON SEPTEMBER 26, 2013 AGAINST ASSOCIATE JUSTICE GREGORY S. ONG, SANDIGANBAYAN

  • G.R. No. 204369, September 17, 2014 - ENRIQUETA M. LOCSIN, Petitioner, v. BERNARDO HIZON, CARLOS HIZON, SPS. JOSE MANUEL & LOURDES GUEVARA, Respondents.

  • G.R. No. 202666, September 29, 2014 - RHONDA AVE S. VIVARES AND SPS. MARGARITA AND DAVID SUZARA, Petitioners, v. ST. THERESA�S COLLEGE, MYLENE RHEZA T. ESCUDERO, AND JOHN DOES, Respondents.

  • G.R. No. 157633, September 10, 2014 - NORTHWEST AIRLINES, INC., Petitioner, v. MA. CONCEPCION M. DEL ROSARIO, Respondent.

  • G.R. No. 202066, September 30, 2014 - CBK POWER COMPANY LIMITED, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.; G.R. NO. 205353 - CBK POWER COMPANY LIMITED, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 152334, September 24, 2014 - H.H. HOLLERO CONSTRUCTION, INC., Petitioner, v. GOVERNMENT SERVICE INSURANCE SYSTEM AND POOL OF MACHINERY INSURERS, Respondents.

  • G.R. No. 200077, September 17, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ADEL RAMOS Y ABELLANA, Accused-Appellant.

  • G.R. No. 208716, September 24, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ELADIO B. LUMAHO ALIAS �ATTUMPANG,� Accused-Appellant.

  • G.R. No. 199780, September 24, 2014 - GOVERNMENT SERVICE INSURANCE SYSTEM, Petitioner, v. JOSE M. CAPACITE, Respondent.

  • A.M. No. P-13-3130 [Formerly OCA I.P.I. No. 11-3668-P], September 22, 2014 - OFFICE OF THE COURT ADMINISTRATOR, Petitioner, v. MAY F. HERNANDEZ, CLERK III, REGIONAL TRIAL COURT, BRANCH 199, LAS PI�AS CITY, Respondent.

  • G.R. No. 182770, September 17, 2014 - WPM INTERNATIONAL TRADING, INC. AND WARLITO P. MANLAPAZ, Petitioners, v. FE CORAZON LABAYEN, Respondent.

  • G.R. No. 192973, September 29, 2014 - PEDRITO DELA TORRE, Petitioner, v. DR. ARTURO IMBUIDO, DRA. NORMA IMBUIDO in their capacity as owners and operators of DIVINE SPIRIT GENERAL HOSPITAL AND/OR DR. NESTOR PASAMBA, Respondents.

  • G.R. No. 202354, September 24, 2014 - AMADA C. ZACARIAS, Petitioner, v. VICTORIA ANACAY, EDNA ANACAY, CYNTHIA ANACAY-GUISIC, ANGELITO ANACAY, JERMIL ISRAEL, JIMMY ROY ISRAEL AND ALL OTHER PERSONS CLAIMING AUTHORITY UNDER THEM, Respondents.

  • G.R. No. 173168, September 29, 2014 - PHILIPPINE AMANAH BANK (NOW AL-AMANAH ISLAMIC INVESTMENT BANK OF THE PHILIPPINES, ALSO KNOWN AS ISLAMIC BANK), Petitioner, v. EVANGELISTA CONTRERAS, Respondent.

  • G.R. No. 200065, September 24, 2014 - CAPITAL SHOES FACTORY, LTD., Petitioner, v. TRAVELER KIDS, INC., Respondent.

  • G.R. No. 195889, September 24, 2014 - PHILIPPINE NATIONAL BANK, Petitioner, v. SPOUSES EDUARDO AND MA. ROSARIO TAJONERA AND EDUAROSA REALTY DEVELOPMENT, INC., Respondents.

  • G.R. No. 211356, September 29, 2014 - CRISOSTOMO B. AQUINO, Petitioner, v. MUNICIPALITY OF MALAY, AKLAN, REPRESENTED BY HON. MAYOR JOHN P. YAP, SANGGUNIANG BAYAN OF MALAY, AKLAN, REPRESENTED BY HON. EZEL FLORES, DANTE PASUGUIRON, ROWEN AGUIRRE, WILBEC GELITO, JUPITER GALLENERO, OFFICE OF THE MUNICIPAL ENGINEER, OFFICE OF THE MUNICIPAL TREASURER, BORACAY PNP CHIEF, BORACAY FOUNDATION, INC., REPRESENTED BY NENETTE GRAF, MUNICIPAL AUXILIARY POLICE, AND JOHN AND JANE DOES, Respondents.

  • G.R. No. 205561, September 24, 2014 - DIONISIO B. COLOMA, JR., Petitioner, v. HON. SANDIGANBAYAN (THIRD DIVISION) AND PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 209195, September 17, 2014 - MANUEL J. JIMENEZ, JR., Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.; G.R. NO. 209215 - PEOPLE OF THE PHILIPPINES, Petitioner, v. MANUEL J. JIMENEZ, JR., Respondent.

  • G.R. No. 195594, September 29, 2014 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE NATIONAL IRRIGATION ADMINISTRATION, Petitioner, v. SPOUSES ROGELIO LAZO AND DOLORES LAZO, Respondents.

  • G.R. No. 200566, September 17, 2014 - JEBSEN MARITIME INC., APEX MARITIME SHIP MANAGEMENT CO. LLC., AND/OR ESTANISLAO SANTIAGO, Petitioners, v. WILFREDO E. RAVENA, Respondent.

  • G.R. No. 180290, September 29, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PHILIPPINE NATIONAL BANK, Respondent.

  • G.R. No. 167454, September 24, 2014 - EMERITU C. BARUT, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 191237, September 24, 2014 - ROBERT KUA, CAROLINE N. KUA, AND MA. TERESITA N. KUA, Petitioners, v. GREGORIO SACUPAYO AND MAXIMINIANO PANERIO, Respondents.

  • A.M. No. MTJ-13-1837 [formerly OCA IPI No. 12-2463-MTJ], September 24, 2014 - CONRADO ABE LOPEZ, REPRESENTED BY ATTY. ROMUALDO JUBAY, Complainant, v. JUDGE ROGELIO S. LUCMAYON, MUNICIPAL TRIAL COURT IN CITIES, BRANCH 1, MANDAUE CITY, CEBU, Respondent.

  • G.R. No. 198314, September 24, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RICHARD GUINTO Y SAN ANDRES, Accused-Appellant.

  • G.R. No. 185345, September 10, 2014 - RONNIE L. ABING, Petitioner, v. NATIONAL LABOR RELATIONS COMMISSION, ALLIED BANKING CORPORATION, FACILITATORS GENERAL SERVICES AND MARILAG BUSINESS AND INDUSTRIAL MANAGEMENT SERVICES, INC., Respondents.

  • G.R. No. 173632, September 29, 2014 - AMBROSIO ROTAIRO (SUBSTITUTED BY HIS SPOUSE MARIA RONSAYRO ROTAIRO, AND HIS CHILDREN FELINA ROTAIRO, ERLINDA ROTAIRO CRUZ, EUDOSIA ROTAIRO CRIZALDO, NIEVES ROTAIRO TUBIG, REMEDIOS ROTAIRO MACAHILIG, FELISA ROTAIRO LEGASPI, JOSEFINA ROTAIRO TORREVILLAS, AND CRISENCIO R. ROTAIRO, MARCIANA TIBAY, EUGENIO PUNZALAN, AND VICENTE DEL ROSARIO, Petitioners, v. ROVIRA ALCANTARA AND VICTOR ALCANTARA, Respondents.

  • G.R. No. 194176, September 10, 2014 - LIMUELL C. NARCISO, OMAR C. MATUGUINA, ERIC MATUGUINA, AZENITH MAG-ASO, LILIBETH MASCARI�AS, LUTGARDO OGAMA, LOLITO COLLAMAT, IRIS MATUGUINA AND ELMER BANILAD, CARLOS B. MATUGUINA, JR., BIBIANO ESTRERA, JR., PEDRO LINABOG, BOBBY ALQUEZA, SANTIAGO ATIS, MARLON DAMAYO, CASINILLO NESTRO, BERNARDITO DACAN, SABINIANO PATATAG, JOLLYBOY MONICIT, RODRIGO DAYDAY, REY ESTRERA, CRESENCIO CASIO, DOMINICO AVILA, ERVERT RICAZA, ENRIQUE PANTILGAN, JONARDEN E. GONZAGA, RENATO CASIO, BENNY BOOC, DUA CORSINO, RANILO IGOT, NARCISO PATERNO, ROBERTO RABAL, JULITO MONSALES, LEOPOLDO MONGUEZ, JR., ROWEL NEIGAS, EPIFANIO PIAMIL, LOUIE JUDILLAS AND MANUEL CENIZA, Petitioners, v. PACIFIC TRADERS & MANUFACTURING CORPORATION (PTMC)/TABOK WORKERS MULTI�PURPOSE COOPERATIVE (TWMPC), Respondents.

  • G.R. No. 195443, September 17, 2014 - JUANARIO G. CAMPIT, Petitioner, v. ISIDRA B. GRIPA, PEDRO BARDIAGA, AND SEVERINO BARDIAGA, REPRESENTED BY HIS SON ROLANDO BARDIAGA, Respondents.

  • G.R. No. 196508, September 24, 2014 - LEONARDO A. VILLALON AND ERLINDA TALDE-VILLALON, Petitioners, v. AMELIA CHAN, Respondent.

  • G.R. No. 185267, September 17, 2014 - CESAR T. QUIAMBAO AND ERIC C. PILAPIL, Petitioners, v. PEOPLE OF THE PHILIPPINES, ADERITO Z. YUJUICO AND BONIFACIO C. SUMBILLA, Respondents.

  • G.R. No. 187621, September 24, 2014 - MOUNT CARMEL COLLEGE EMPLOYEES UNION (MCCEU)/RUMOLO S. BASCAR, MARIBEL TESALUNA, ROLANDO TESALUNA, KENNETH BENIGNOS, MARILYN MANGULABNAN, EMELINA I. NACIONAL, JODELYN REBOTON, EVERSITA S. BASCAR, MAE BAYLEN, ERNA E. MAHILUM, EVELYN R. ANTONES, Petitioners, v. MOUNT CARMEL COLLEGE, INCORPORATED, Respondent.

  • G.R. No. 183345, September 17, 2014 - MA. GRACIA HAO AND DANNY HAO, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 187401, September 17, 2014 - MA. ROSARIO P. CAMPOS, Petitioner, v. PEOPLE OF THE PHILIPPINES AND FIRST WOMEN�S CREDIT CORPORATION, Respondents.

  • G.R. No. 180144, September 24, 2014 - LEONARDO BOGNOT, Petitioner, v. RRI LENDING CORPORATION, REPRESENTED BY ITS GENERAL MANAGER, DARIO J. BERNARDEZ, Respondent.

  • G.R. No. 200055, September 10, 2014 - STANDARD INSURANCE CO., INC., Petitioner, v. ARNOLD CUARESMA AND JERRY B. CUARESMA, Respondents.

  • G.R. No. 202838, September 17, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JULITO GERANDOY, Accused-Appellant.

  • G.R. No. 172843, September 24, 2014 - ALFREDO L. VILLAMOR, JR., Petitioner, v. JOHN S. UMALE, IN SUBSTITUTION OF HERNANDO F. BALMORES, Respondent.; G.R. NO. 172881 - RODIVAL E. REYES, HANS M. PALMA AND DOROTEO M. PANGILINAN, Petitioners, v. HERNANDO F. BALMORES, Respondent.

  • G.R. No. 200729, September 29, 2014 - TEMIC AUTOMOTIVE (PHILIPPINES), INC., Petitioner, v. RENATO M. CANTOS, Respondent.

  • 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.M. No. RTJ-14-2394 (Formerly OCA IPI No. 12-3847-RTJ), September 01, 2014 - GEORGE T. CHUA, Complainant, v. JUDGE FORTUNITO L. MADRONA, Respondent.

  • G.R. No. 189812, September 01, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. REYNALDO BATURI, Accused-Appellant.

  • G.R. No. 200729, September 29, 2014 - TEMIC AUTOMOTIVE (PHILIPPINES), INC., Petitioner, v. RENATO M. CANTOS, Respondent.