Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2015 > September 2015 Decisions > G.R. No. 212920, September 16, 2015 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. NIPPON EXPRESS (PHILS.) CORPORATION, Respondent.:




G.R. No. 212920, September 16, 2015 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. NIPPON EXPRESS (PHILS.) CORPORATION, Respondent.

PHILIPPINE SUPREME COURT DECISIONS

FIRST DIVISION

G.R. No. 212920, September 16, 2015

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. NIPPON EXPRESS (PHILS.) CORPORATION, Respondent.

D E C I S I O N

PERLAS-BERNABE, J.:

Assailed in this petition for review on certiorari1 are the Decision2 dated December 18, 2013 and the Resolution3 dated June 10, 2014 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 924, which affirmed the Resolution4 dated July 31, 2012 of the CTA Third Division (CTA Division) in CTA Case No. 6967, granting respondent Nippon Express (Phils.) Corporation's (Nippon) motion to withdraw petition for review5 (motion to withdraw).chanrobleslaw

The Facts

Nippon is a domestic corporation duly organized and existing under Philippine laws which is primarily engaged in the business of freight forwarding, namely, in the international and domestic air and sea freight and cargo forwarding, hauling, carrying, handling, distributing, loading, and unloading general cargoes and all classes of goods, wares, and merchandise, and the operation of container depots, warehousing, storage, hauling, and packing facilities.6 It is a Value-Added Tax (VAT) registered entity with Tax Identification No. VAT Registration No. 004-669-434-000.7 As such, it filed its quarterly VAT returns for the year 2002 on April 25, 2002, July 25, 2002, October 25, 2002, and January 27, 2003, respectively.8 It maintained that during the said period it incurred input VAT attributable to its zero-rated sales in the amount of P28,405,167.60, from which only P3,760,660.74 was applied as tax credit, thus, reflecting refundable excess input VAT in the amount of P24,644,506.86.9

On April 22, 2004, Nippon filed an administrative claim for refund10 of its unutilized input VAT in the amount of P24,644,506.86 for the year 2002 before the Bureau of Internal Revenue (BIR).11 A day later, or on April 23, 2004, it filed a judicial claim for tax refund, by way of petition for review,12 before the CTA, docketed as CTA Case No. 6967.13

For its part, petitioner the Commissioner of Internal Revenue (CIR) asserted, inter alia, that the amounts being claimed by Nippon as unutilized input VAT were not properly documented, hence, should be denied.14

Proceedings Before the CTA Division

In a Decision15 dated August 10, 2011, the CTA Division partially granted Nippon's claim for tax refund, and thereby ordered the CIR to issue a tax credit certificate in the reduced amount of P2,614,296.84, representing its unutilized input VAT which was attributable to its zero-rated sales.16 It found that while Nippon timely filed its administrative and judicial claims within the two (2)-year prescriptive period,17 it, however, failed to show that the recipients of its services - which, in this case, were mostly Philippine Economic Zone Authority registered enterprises - were non-residents "doing business outside the Philippines." Accordingly, it concluded that Nippon's purported sales therefrom could not qualify as zero-rated sales, hence, the reduction in the amount of tax credit certificate claimed.18

Before its receipt of the August 10, 2011 Decision, or on August 12, 2011, Nippon filed a motion to withdraw,19 considering that the BIR, acting on its administrative claim, already issued a tax credit certificate in the amount of P21,675,128.91 on July 27, 2011 (July 27, 2011 Tax Credit Certificate).

Separately, the CIR moved for reconsideration20 of the August 10, 2011 Decision and filed its comment/opposition21 to Nippon's motion to withdraw, claiming that: (a) the CTA Division had already resolved the factual issue pertaining to Nippon's entitlement to a tax credit certificate, which, after trial, was proven to be only in the amount of P2,614,296.84; (b) the issuance of the July 27, 2011 Tax Credit Certificate was bereft of factual and legal bases, and prejudicial to the interest of the government; and (c) Nippon's motion to withdraw was "tantamount to [a] withdrawal and abandonment of its [mjotion for [reconsideration also filed in this case."22

Thereafter, Nippon, which maintained that it only had notice of the August 10, 2011 Decision on August 16, 2011,23 likewise sought for reconsideration,24 praying that the CTA Division set aside its August 10, 2011 Decision and render judgment ordering the CIR to issue a tax credit certificate in the full amount of P24,644,506.86, or in the alternative, grant its motion to withdraw.25cralawred

In a Resolution dated July 31, 2012,26 the CTA Division granted Nippon's motion to withdraw and, thus, considered the case closed and terminated.27 It found that pursuant to Revenue Memorandum Circular No. 49-03 (RMC No. 49-03) dated August 15, 2003, Nippon correctly availed of the proper remedy notwithstanding the promulgation of the August 10, 2011 Decision. It added that in approving the withdrawal of Nippon's petition for review, it exercised its discretionary authority under Section 3, Rule 50 of the Rules of Court after due consideration of the reasons proffered by Nippon, namely: (a) that the parties had already arrived at a reasonable settlement of the issues; (b) further legal and related costs would be avoided; and (c) the court's time and resources would be saved.28

Aggrieved, the CIR elevated29 its case to the CTA En Banc.chanrobleslaw

The CTA En Banc Ruling

In a Decision30 dated December 18, 2013, the CTA En Banc affirmed the July 31, 2012 Resolution of the CTA Division granting Nippon's motion to withdraw.31 It debunked the CIR's assertions that Nippon failed to comply with the requirements set forth in RMC No. 49-03 - i.e., that Nippon failed to notify the BIR that it agreed with its findings and to file the necessary motion before the CTA Division prior to the promulgation of its Decision -noting that RMC No. 49-03 did not expressly require a taxpayer to inform the BIR of its assent nor prescribe a definite period for filing a motion to withdraw. It also observed that the CIR did not deny the existence and issuance of the July 27, 2011 Tax Credit Certificate. In this regard, the same may be taken judicial notice of, and the need for its formal offer dispensed with.32

The CIR moved for partial reconsideration33 which was, however, denied by the CTA En Banc in a Resolution34 dated June 10, 2014; hence, this petition.chanrobleslaw

The Issue Before the Court

The core issue in this case is whether the CTA properly granted Nippon's motion to withdraw.chanrobleslaw

The Court's Ruling

The petition is meritorious.

A perusal of the Revised Rules of the Court of Tax Appeals35 (RRCTA) reveals the lack of provisions governing the procedure for the withdrawal of pending appeals before the CTA. Hence, pursuant to Section 3, Rule 1 of the RRCTA, the Rules of Court shall suppletorily apply:chanRoblesvirtualLawlibrary
Sec. 3. Applicability of the Rules of Court. - The Rules of Court in the Philippines shall apply suppletorily to these Rules.ChanRoblesVirtualawlibrary
Rule 50 of the Rules of Court - an adjunct rule to the appellate procedure in the CA under Rules 42, 43, 44, and 46 of the Rules of Court which are equally adopted in the RRCTA36 - states that when the case is deemed submitted for resolution, withdrawal of appeals made after the filing of the appellee's brief may still be allowed in the discretion of the court:chanRoblesvirtualLawlibrary
RULE 50
DISMISSAL OF APPEAL

x x x x

Section 3. Withdrawal of appeal. � An appeal may be withdrawn as of right at any time before the filing of the appellee's brief. Thereafter, the withdrawal may be allowed in the discretion of the court. (Emphasis supplied)ChanRoblesVirtualawlibrary
Impelled by the BIR's supervening issuance of the July 27, 2011 Tax Credit Certificate, Nippon filed a motion to withdraw the case, proffering that:chanRoblesvirtualLawlibrary
Having arrived at a reasonable settlement of the issues with the [CIR]/BIR, and to avoid incurring further legal and related costs, not to mention the time and resources of [the CTA], [Nippon] most respectfully moves for the withdrawal of its Petition for Review.37ChanRoblesVirtualawlibrary
Finding the aforementioned grounds to be justified, the CTA Division allowed the withdrawal of Nippon's appeal thereby ordering the case closed and terminated, notwithstanding the fact that the said motion was filed after the promulgation of its August 10, 2011 Decision.

While it is true that the CTA Division has the prerogative to grant a motion to withdraw under the authority of the foregoing legal provisions, the attendant circumstances in this case should have incited it to act otherwise.

First, it should be pointed out that the August 10, 2011 Decision was rendered by the CTA Division after a full-blown hearing in which the parties had already ventilated their claims. Thus, the findings contained therein were the results of an exhaustive study of the pleadings and a judicious evaluation of the evidence submitted by the parties, as well as the report of the commissioned certified public accountant. In Reyes v. Commission on Elections,38 the Court only noted, and did not grant, a motion to withdraw the petition filed after it had already acted on said petition, ratiocinating in the following wise:chanRoblesvirtualLawlibrary
It may well be in order to remind petitioner that jurisdiction, once acquired, is not lost upon the instance of the parties, but continues until the case is terminated. When petitioner filed her Petition for Certiorari jurisdiction vested in the Court and, in fact, the Court exercised such jurisdiction when it acted on the petition. Such jurisdiction cannot be lost by the unilateral withdrawal of the petition by petitioner.39ChanRoblesVirtualawlibrary
The primary reason, however, that militates against the granting of the motion to withdraw is the fact that the CTA Division, in its August 10, 2011 Decision, had already determined that Nippon was only entitled to refund the reduced amount of P2,614,296.84 since it failed to prove that the recipients of its services were non-residents "doing business outside the Philippines"; hence, Nippon's purported sales therefrom could not qualify as zero-rated sales, necessitating the reduction in the amount of refund claimed. Markedly different from this is the BIR's determination that Nippon should receive P21,675,128.91 as per the July 27, 2011 Tax Credit Certificate, which is, in all, P19,060,832.07 larger than the amount found due by the CTA Division. Therefore, as aptly pointed out by Associate Justice Teresita J. Leonardo-De Castro during the deliberations on this case, the massive discrepancy alone between the administrative and judicial determinations of the amount to be refunded to Nippon should have already raised a red flag to the CTA Division. Clearly, the interest of the government, and, more significantly, the public, will be greatly prejudiced by the erroneous grant of refund - at a substantial amount at that - in favor of Nippon. Hence, under these circumstances, the CTA Division should not have granted the motion to withdraw.

In this relation, it deserves mentioning that the CIR is not estopped from assailing the validity of the July 27, 2011 Tax Credit Certificate which was issued by her subordinates in the BIR. In matters of taxation, the government cannot be estopped by the mistakes, errors or omissions of its agents for upon it depends the ability of the government to serve the people for whose benefit taxes are collected.40

Finally, the Court has observed that based on the records, Nippon's administrative claim for the first taxable quarter of 2002 which closed on March 31, 2002 was already time-barred41 for being filed on April 22, 2004, or beyond the two (2)-year prescriptive period pursuant to Section 112(A)42 of the National Internal Revenue Code of 1997. Although prescription was not raised as an issue, it is well-settled that if the pleadings or the evidence on record show that the claim is barred by prescription, the Court may motu proprio order its dismissal on said ground.43

All told, the CTA committed a reversible error in granting Nippon's motion to withdraw. The August 10, 2011 Decision of the CTA Division should therefore be reinstated, without prejudice, however, to the right of either party to appeal the same in accordance with the RRCTA.

WHEREFORE, the petition is GRANTED. The Decision dated December 18, 2013 and the Resolution dated June 10, 2014 of the Court of Tax Appeals En Banc in CTA EB Case No. 924 are hereby SET ASIDE. The Decision dated August 10, 2011 of the Court of Tax Appeals Third Division in CTA Case No. 6967 is REINSTATED, without prejudice, however, to the right of either party to appeal the same in accordance with the Revised Rules of the Court of Tax Appeals.

SO ORDERED.chanroblesvirtuallawlibrary

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

Endnotes:


1Rollo, pp. 12-31.

2Id. at 39-62. Penned by Associate Justice Erlinda P. Uy with Associate Justices Juanito C. Castaneda, Jr., Lovell R. Bautista, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla, Amelia R. Cotangco-Manalastas, and Ma. Belen M. Ringpis-Liban concurring; and Presiding Justice Roman G. Del Rosario concurring and dissenting.

3 Id. at 83-99.

4 Id. at 228-233. Signed by Associate Justices Lovell R. Bautista, Olga Palanca-Enriquez, and Amelia R. Cotangco-Manalastas.

5 Id. at 220-222.

6 Id. at 40 and 42 (pages arc inadvertently misarranged).

7 See Certificate of Registration issued by the Large Taxpayer District Office; id at 109.

8 Id. at 40.

9 Id. at 104.

10 Id. at 124-129.

11 See id. at 40 and 140.

12 Id. at 100-106.

13 Id. at 40.

14 See Answer dated June 17,2004; id. at 130-131.

15 Id. at 167-183. Penned by Associate Justice Lovell R. Bautista with Associate Justice Amelia Cotangco-Manalastas concurring and Associate Justice Olga Palanca Enriquez dissenting.

16 Id. at 181-182.

17 Id. at 173-174.

18 See id. at 174-181.

19 Id. at 220-222.

20 Id. at 193-204.

21 Id. at 224-227.

22 See id. at 224-226.

23 Id. at 205.

24 See Motion for Reconsideration dated August 31, 2011; id. 205-218.

25 Id. at 217.

26 Id. at 228-233.

27 Id. at 233.

28 See id. at 232-233.

29 See petition for review dated August 28, 2012; id at 234-247.

30 Id. at 39-62.

31 Id. at 59.

32 See id. at 47-58.

33 See Motion for Partial Reconsideration dated February 3, 2014; id at 68-81.

34 Id. at 83-99.

35 A.M. No. 05-11-07-CTA effective December 15, 2005.

36 Section 1, Rule 7 of the RRCTA states:chanRoblesvirtualLawlibrary
SECTION 1. Applicability of the Rules of the Court of Appeals, exception. - The procedure in the Court en bane or in Divisions in original and in appealed cases shall be the same as those in petitions for review and appeals before the Court of Appeals pursuant to the applicable provisions of Rules 42, 43, 44 and 46 of the Rules of Court, except as otherwise provided for in these Rules.ChanRoblesVirtualawlibrary
37Rollo, p. 221.

38 G.R. No. 207264, October 22, 2013, 708 SCRA 197.

39 Id. at 233.

40 "It is a well-settled rule that the government cannot be estopped by the mistakes, errors or omissions of its agents. It has been specifically held that estoppel does not apply to the government, especially on matters of taxation. Taxes are the nation's lifeblood through which government agencies continue to operate and with which the State discharges its functions for the welfare of its constituents. Thus, the government cannot be estopped from collecting taxes by the mistake, negligence, or omission of its agents. Upon taxation depends the ability of the government to serve the people for whose benefit taxes are collected. To safeguard such interest, neglect or omission of government officials entrusted with the collection of taxes should not be allowed to bring harm or detriment to the people." (Visayas Geolhermai Power Company v. CIR, G.R. No. 197525, June 4, 2014, 725 SCRA 130, 149.)

41 "First, Section 112(A) clearly, plainly, and unequivocally provides that the taxpayer 'may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of the creditable input tax due or paid to such sales.' In short, the law states that the taxpayer may apply with the Commissioner for a refund or credit 'within two (2) years, which means at anytime within two years. Thus, the application for refund or credit may be filed by the taxpayer with the Commissioner on the last day of the two-year prescriptive period and it will still strictly comply with the law. The two year prescriptive period is a grace period in favor of the taxpayer and he can avail of the full period before his right to apply for a tax refund or credit is barred by prescription." (CIR v. San Rogue Power Corporation, G.R. Nos. 187485, 196113, and 197156, February 12, 2013, 690 SCRA 336, 390-391.)

42 Section 112 (A) of the National Internal Revenue Code of 1997 reads:

Section 112. Refunds or Tax Credits of Input Tax. -

(A) Zero-rated or Effectively Zero-rated Sales. - any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: x x x.

x x x x (Emphasis and underscoring supplied)

43 See China Banking Corporation v. CIR, G.R. No. 172509, February 4, 2015.



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  • G.R. No. 199931, September 07, 2015 - INC SHIPMANAGEMENT, INC., INTERORIENT NAVIGATION COMPANY LTD. AND REYNALDO RAMIREZ, Petitioners, v. RANULFO CAMPOREDONDO, Respondent.

  • G.R. No. 196052, September 02, 2015 - PEOPLE OF THE PHILIPPINES, Appellee, v. JOCELYN POSADA Y SONTILLANO AND FRANCISCO POSADA Y URBANO, Appellants.

  • G.R. No. 191641, September 02, 2015 - EDMUNDO NAVAREZ, Petitioner, v. ATTY. MANUEL ABROGAR III, Respondent.

  • G.R. No. 187727, September 02, 2015 - TOMASA J. SABELLINA, Petitioner, v. DOLORES BURAY, LEDENIA VILLAMOR, ARLENE MAGSAYO, LUDIMA ROMULO, RAMON CANADELLA, ROBERTO ACIDO, MARIO ESPARGUERA, RODRIGO ACIDO, RONNIE UBANGAN AND CONCEPCION REBUSTO, Respondents.

  • G.R. No. 216572, September 01, 2015 - FELICIANO P. LEGASPI, Petitioner, v. COMMISSION ON ELECTIONS, ALFREDO GERMAR, AND ROGELIO P. SANTOS, JR., Respondents.

  • G.R. No. 186204, September 02, 2015 - SPOUSES ROMEO T. JAVIER AND ADORINA F. JAVIER, Petitioners, v. SPOUSES EVANGELINE PINEDA DE GUZMAN AND VIRGILIO DE GUZMAN, ARNEL PINEDA, EDGAR PINEDA, HENRY PINEDA AND REGINO RAMOS, Respondents.

  • A.C. No. 6056, September 09, 2015 - FELICISIMA MENDOZA VDA. DE ROBOSA, Complainant, v. ATTYS. JUAN B. MENDOZA AND EUSEBIO P. NAVARRO, JR., Respondents.

  • G.R. No. 205505, September 29, 2015 - ATTY. ISIDRO Q. LICO, RAFAEL A. PUENTESPINA, PROCULO T. SARMEN, AMELITO L. REVUELTA, WILLIAM C. YBANEZ, SILVERIO J. SANCHEZ, GLORIA G. FUTALAN, HILARIO DE GUZMAN, EUGENE M. PABUALAN, RODOLFO E. PEREZ, HIPOLITO R. QUILLAN, MARIO ARENAS, TIRSO C. BUENAVENTURA, LYDIA B. TUBELLA, REYNALDO C. GOLO& JONATHAN DEQUINA IN THEIR INDIVIDUAL CAPACITIES, AND AS LEGITIMATE MEMBERS AND OFFICERS OF ADHIKAING TINATAGUYOD NG KOOPERATIBA (ATING KOOP PARTY LIST), Petitioners, v. THE COMMISSION ON ELECTIONS EN BANC AND THE SELF-STYLED SHAM ATING KOOP PARTYLIST REPRESENTED BY AMPARO T. RIMAS, Respondents.

  • G.R. No. 197472, September 07, 2015 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY COMMANDER RAYMOND ALPUERTO OF THE NAVAL BASE CAMILLLO OSIAS, PORT SAN VICENTE, STA. ANA, CAGAYAN, Petitioner, v. REV. CLAUDIO R. CORTEZ, SR., Respondent.

  • G.R. No. 188794, September 02, 2015 - HONESTO OGAYON Y DIAZ, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 201536, September 09, 2015 - GRACE MARINE SHIPPING CORPORATION AND/OR CAPT. JIMMY BOADO, Petitioners, v. ARON S. ALARCON, Respondent.

  • G.R. No. 214883, September 02, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CRISTINA SAMSON, Accused-Appellants.

  • G.R. No. 184397, September 09, 2015 - ROSALINDA G. PAREDES, Petitioner, v. FEED THE CHILDREN PHILIPPINES, INC. AND/OR DR. VIRGINIA LAO, HERCULES PARADIANG AND BENJAMIN ESCOBIA, Respondents.

  • G.R. No. 182534, September 02, 2015 - ONGCOMA HADJI HOMAR, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 202090, September 09, 2015 - ICT MAJRKETING SERVICES, INC. (NOW KNOWN AS SYKES MARKETING SERVICES, INC.), Petitioner, v. MARIPHIL L. SALES, Respondent.

  • G.R. NOS. 178085 - 178086, September 14, 2015 - UNIVERSITY OF THE IMMACULATE CONCEPTION, Petitioner, v. OFFICE OF THE SECRETARY OF LABOR AND EMPLOYMENT, ULC TEACHING AND NON-TEACHING EMPLOYEES UNION-FFW, OFELIA DIAPUEZ, M ELAN IE DE LA ROSA, ANGELINA ABADILLA, LELIAN CONCON, MARY ANN DE RAMOS, ZENAIDA CANOY, ALMA VILLACARLOS, PAULINA PALMA GIL, JOSIE BOSTON, GEMMA GALOPE AND LEAH CRUZA, Respondents.

  • G.R. No. 186522, September 02, 2015 - ROWENA C. DE LEON AS SUBSTITUTED BY HER CHILDREN JOHN KEVIN C. DE LEON AND EISENHOWER CALLUMBA, Petitioners, v. LOLITA CHU AND DOMINGO DELOS SANTOS, Respondents.

  • G.R. No. 205590, September 02, 2015 - PHILIPPINE NATIONAL BANK, Petitioner, v. GAYAM. PAS IMIO, Respondent.

  • G.R. No. 198796, September 16, 2015 - THE PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. NICOLAS LARA III Y AGATEP AND RANDY ALCAYDE Y MAGUNDAYAO, ACCUSED, ABDUL MAMMAD Y MACDIROL, LADGER TAMPOY Y BAGAYAD AND HATA SARIOL Y MADDAS, Accused-Appellants.

  • G.R. No. 205153, September 09, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. SUZETTE ARNAIZ A.K.A. "BABY ROSAL", Accused-Appellants.

  • G.R. No. 191874, September 02, 2015 - ROASTERS PHILIPPINES, INC., DOING BUSINESS UNDER THE NAME OF KENNY ROGERS ROASTERS, Petitioner, v. GEORGE GAVIOLA, KARLA HELENE GAVIOLA, KASHMEER GEORGIA GAVIOLA, KLAIRE MARLEI GAVIOLA, AND DR. MARIA LEISA M. GAVIOLA, Respondents.

  • G.R. No. 197728, September 16, 2015 - SPOUSES ARMANDO AND LORNA TRINIDAD, Petitioners, v. DONA* MARIE GLENN IMSON, Respondent.

  • G.R. No. 198057, September 21, 2015 - THE PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RANDY BA�EZ Y BAYLON AND RAMIL BA�EZ Y BAYLON, AND FELIX RUFINO (AT LARGE), Accused-Appellants.

  • G.R. No. 207964, September 16, 2015 - SPOUSES ALFONSO ALCUITAS, SR. (DECEASED-REPRESENTED BY HIS HEIRS) AND ESTELA ALCUITAS (FOR HERSELF AND AS REPRESENTATIVE OF THE HEIRS OF THE DECEASED ALFONSO ALCUITAS, SR.), Petitioners, v. MINVILUZ C. VILLANUEVA, Respondent.

  • G.R. No. 197099, September 28, 2015 - EUGENIO SAN JUAN GERONIMO, Petitioner, v. KAREN SANTOS, Respondent.

  • G.R. No. 212940, September 16, 2015 - CHRISTOPHER DELA RIVA Y HORARIO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. Nos. 178382-83, September 23, 2015 - CONTINENTAL MICRONESIA, INC., Petitioner, v. JOSEPH BASSO, Respondent.

  • G.R. No. 214961, September 16, 2015 - BANCO DE ORO UNIBANK, INC., Petitioner, v. GUILLERMO C. SAGAYSAY, Respondent.

  • G.R. No. 181721, September 09, 2015 - WATERCRAFT VENTURE CORPORATION, REPRESENTED BY ITS VICE-PRESIDENT, ROSARIO E. RA�OA, Petitioner, v. ALFRED RAYMOND WOLFE, Respondent.

  • G.R. No. 173134, September 02, 2015 - BANK OF THE PHILIPPINE ISLANDS, Petitioner, v. TARCILA FERNANDEZ, Respondent.; DALMIRO SIAN, THIRD PARTY, Respondent.

  • G.R. No. 209835, September 22, 2015 - ROGELIO BATIN CABALLERO, Petitioner, v. COMMISSION ON ELECTIONS AND JONATHAN ENRIQUE V. NANUD, JR., Respondents.

  • G.R. No. 201359, September 23, 2015 - MAGSAYSAY MARITIME CORPORATION, PRINCESS CRUISE LINES, LTD. AND/OR MR. EDUARDO U. MANESE, Petitioners, v. VIRGILIO L. MAZAREDO, Respondent.

  • G.R. No. 191432, September 02, 2015 - TERESA D. TUAZON, Petitioner, v. SPOUSES ANGEL AND MARCOSA ISAGON, Respondents.

  • G.R. No. 194686, September 23, 2015 - TRI-C GENERAL SERVICES, Petitioner, v. NOLASCO B. MATUTO, ROMEO E. MAGNO AND ELVIRA B. LAVI�A, Respondents.

  • G.R. No. 209587, September 23, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOEL "ANJOY" BUCA, Accused-Appellant.

  • G.R. No. 198675, September 23, 2015 - ILAW BUKLOD NG MANGGAGAWA (IBM) NESTLE PHILIPPINES, INC. CHAPTER (ICE CREAM AND CHILLED PRODUCTS DIVISION), ITS OFFICERS, MEMBERS, BONIFACIO T. FLORENDO, EMILIANO B. PALANAS AND GENEROSO P. LAXAMANA, Petitioners, v. NESTLE PHILIPPINES, INC., Respondent.

  • G.R. No. 202515, September 28, 2015 - LUCENA B. RALLOS, Petitioner, v. HONORABLE JUSTICES GABRIEL T. INGLES, PAMELA ANN ABELLA MAXINO AND CARMELITA SALANDANAN MANAHAN, Respondents.

  • G.R. No. 212764, September 09, 2015 - HANSEATIC SHIPPING PHILIPPINES INC., REEDEREI HANS PETERSON & SOEHNE GMBH & CO. HG AND/OR ROSALINDA BAUMAN, Petitioners, v. ARLES BALLON, Respondent.

  • G.R. No. 201945, September 21, 2015 - MAERSK-FILIPINAS MAERSK-FILIPINAS CREWEVG, INC., INC./A.P. MOLLER A/S, Petitioners, v. ROMMEL RENE O. JALECO, Respondent.

  • G.R. No. 175278, September 23, 2015 - GSIS FAMILY BANK - THRIFT BANK [FORMERLY COMSAVINGS BANK, INC.], Petitioner, v. BPI FAMILY BANK, Respondent.

  • G.R. No. 178317, September 23, 2015 - SPOUSES RICARDO AND ELENA C. GOLEZ, Petitioners, v. MELITON NEME�O, Respondent.

  • G.R. No. 202446, September 16, 2015 - EDUARDO BANDILLION, ERNESTO BAYLON, REPRESENTED BY HIS SISTER GERTRUDES BAYLON; ALFREDO BRAGA; BALTAZAR BUCAYAN; TERESITO CAPILLO; ROLANDO CAYAPADO (DECEASED), REPRESENTED BY HIS WIFE FELICITAS CAYAPADO; JONELL CLEMENTE, ROMEO COLOCAR, CARLOS CONSULAR, WILHIM CONVOCAR, CEAZAR CORTEZ, GODOFREDO DABLEO, REPRESENTED BY HIS WIFE PATRICIA DABLEO; CHRISTOPHER DAGPIN, ALTER DAYADAY, NORMAN DIAMANTE, EDUARDO ESMERALDA (DECEASED), REPRESENTED BY HIS DAUGHTER EDNA ESMERALDA; RICARDO GARCIA, ELEIZER HARI-ON (DECEASED), REPRESENTED BY HIS BROTHER TITO HARI-ON; ROBERTO HARI-ON, TITO HARI- ON, PEDRO LARA; (DECEASED), REPRESENTED BY HIS WIFE JOCELYN LARA, FERNANDO MADIS, JR., AQUILINO MATUS, JR., RODRIGO ORLINA, REPRESENTED BY HIS WIFE, ROSALINDA ORLINA; ROMEO PADERNAL (DECEASED), REPRESENTED BY HIS WIFE CORAZON PADERNAL; JUNNY PANCHITA; (DECEASED), REPRESENTED BY HIS WIFE LEDILLA PANCHITA, RODOLFO PANGANTIHON, REINERIO PASOLES, ROMUALDO PASOLES, SR., RONALDO PAYDA, IRENEO PORCAL, ROEL RAMOS, MARCELINO SINSORO, WILFREDO SINSORO, ERNESTO TABLASON (DECEASED), REPRESENTED BY HIS SON JOEMARIE TABLASON; REY TABLASON, BENZON ZANTE, AND BIENVENIDO ZANTE, Petitioners, v. LA FILIPINA UYGONGCO CORPORATION (LFUC), Respondent.

  • G.R. No. 206866, September 02, 2015 - PHILIPPINE DEPOSIT INSURANCE CORPORATION (PDIC), Petitioner, v. HON. ORLANDO C. CASIMIRO, IN HIS CAPACITY AS OVERALL DEPUTY OMBUDSMAN, FIDEL C. CU, CARMELITA B. ZATE, AND MARY LOU S. APELO, Respondents.

  • G.R. No. 191849, September 23, 2015 - FREDERICK F. FELIPE, Petitioner, v. MGM MOTOR TRADING CORPORATION, DOING BUSINESS UNDER THE NAME AND STYLE NISSAN GALLERY-ORTIGAS, AND AYALA GENERAL INSURANCE CORPORATION, Respondents.

  • G.R. No. 192389, September 23, 2015 - C.F. SHARP CREW MANAGEMENT, INC., Petitioner, v. ROLANDO F. OBLIGADO, Respondent.

  • G.R. No. 182151, September 21, 2015 - IGLICERIA VDA. DE KARAAN, Petitioner, v. ATTY. SALVADOR AGUINALDO, MARCELINA AGUINALDO, JUANITA AGUINALDO AND SERGIO AGUINALDO, Respondents.

  • G.R. No. 180323, September 16, 2015 - PURINA PHILIPPINES, INC., Petitioner, v. HON. WALDO Q. FLORES, IN HIS CAPACITY AS SENIOR DEPUTY EXECUTIVE SECRETARY OF THE OFFICE OF THE PRESIDENT, AND NATIONAL FOOD AUTHORITY, Respondents.

  • G.R. No. 212920, September 16, 2015 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. NIPPON EXPRESS (PHILS.) CORPORATION, Respondent.

  • G.R. No. 194515, September 16, 2015 - SPOUSES OSCAR AND GINA GIRONELLA, Petitioners, v. PHILIPPINE NATIONAL BANK, Respondent.

  • A.M. No. RTJ-14-2386 (formerly OCA I.P.I. No. 12-3913-RTJ), September 16, 2015 - JOSEFINA M. CABUHAT, Complainant, v. JUDGE REYNALDO G. ROS, CLERK OF COURT JEWELYNE JOVETTE B. VALENTON-CARREON AND CLERK III JULIUS B. SALONGA, ALL OF REGIONAL TRIAL COURT, BRANCH 33, MANILA AND CLERK OF COURT VII JENNIFER DELA CRUZ-BUENDIA, OFFICE OF THE CLERK OF COURT, REGIONAL TRIAL COURT, MANILA, Respondents.

  • G.R. No. 208984, September 16, 2015 - WT CONSTRUCTION, INC., Petitioner, v. THE PROVINCE OF CEBU, Respondent.; G.R. No. 209245 - PROVINCE OF CEBU, Petitioner, v. WT CONSTRUCTION, INC., Respondent.

  • G.R. No. 199384, September 09, 2015 - LE SOLEIL INT'L. LOGISTICS CO., INC., AND/OR BETH UMALI, REYNANTE MALABANAN, AND EUGENIO S. YNION, JR., Petitioners, v. VICENTE SANCHEZ, DAVID R. CONDE, AND NATIONAL LABOR RELATIONS COMMISSION, Respondents.

  • G.R. No. 211588, September 09, 2015 - WORLD'S BEST GAS, INC., Petitioner, v. HENRY VITAL, JOINED BY HIS WIFE FLOSERFINA VITAL, Respondents.

  • G.R. No. 160619, September 09, 2015 - PEOPLE OF THE PHILIPPINES, Petitioner, v. SANDIGANBAYAN (FOURTH DIVISION), JESSIE CASTILLO, MELENCIO ARCIAGA AND EMERENCIANO ARCIAGA, Respondents.

  • G.R. No. 205412, September 09, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ADRIAN GUTING Y TOMAS, Accused-Appellant.

  • G.R. No. 194906, September 09, 2015 - LORALEI P. HALILI, Petitioner, v. JUSTICE FOR CHILDREN INTERNATIONAL, ROB MORRIS, AND GUNDELINA A. VELAZCO, Respondents.

  • G.R. No. 160684, September 02, 2015 - CLT REALTY DEVELOPMENT CORPORATION, Petitioner, v. HI-GRADE FEEDS CORPORATION, REPUBLIC OF THE PHILIPPINES (THROUGH THE OFFICE OF THE SOLICITOR GENERAL), REGISTRY OF DEEDS OF METRO MANILA, DISTRICT III, CALOOCAN CITY , AND THE COURT OF APPEALS, Respondents.

  • G.R. No. 203313, September 02, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROBERTO HIDALGO, DON JUAN HIDALGO AND MICHAEL BOMBASI ALIAS "KABAYAN"(AT LARGE), ACCUSED, ROBERTO HIDALGO, Accused-Appellant.

  • G.R. No. 213729, September 02, 2015 - PHILIPPINE AIRLINES, INC., Petitioner, v. ALEXANDER P. BICHARA, Respondent.

  • G.R. No. 197484, September 16, 2015 - GERARDO A. CARIQUE, Petitioner, v. PHILIPPINE SCOUT VETERANS SECURITY AND INVESTIGATION AGENCY, INC., AND/OR RICARDO BONA AND SEVERO SANTIAGO, Respondents.

  • A.C. No. 8319 [FORMERLY CBD CASE NO. 11-2887], September 16, 2015 - DAVID WILLIAMS, Complainant, v. ATTY. RUDY T. ENRIQUEZ, Respondent.; A.C. No. 8329 [FORMERLY CBD CASE NO. 11-2888] - SPOUSES DAVID AND MARISA WILLIAMS, Complainants, v. ATTY. RUDY T. ENRIQUEZ, Respondent.; A.C. No. 8366 [FORMERLY CBD CASE NO. 11-2889] - SPOUSES DAVID AND MARISA WILLIAMS, Complainants, v. ATTY. RUDY T. ENRIQUEZ, Respondent.

  • G.R. No. 201793, September 16, 2015 - PHILIPPINE TRANSMARINE CARRIERS, INC/NORWEGIAN CREW MANAGEMENT, Petitioners, v. JULIA T. ALIGWAY (AS SUBSTITUTE FOR HER DECEASED HUSBAND, DEMETRIO ALIGWAY, JR.), Respondent.

  • A.M. No. P-14-3214 [Formerly OCA [I.P.I. No. 11-3747-P], September 14, 2015 - VICENTE RAUT-RAUT, REPRESENTED BY JOVENCIO RAUT-RAUT, Complainant, v. ROMEO B. GAPUTAN, SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 27, GINGOOG CITY, MISAMIS ORIENTAL, Respondent.

  • G.R. No. 193798, September 09, 2015 - COCA-COLA BOTTLERS PHILIPPINES, INC., Petitioner, v. ILOCOS PROFESSIONAL AND TECHNICAL EMPLOYEES UNION (IPTEU), Respondent.

  • G.R. No. 198309, September 07, 2015 - THE PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ANDY REGASPI, Accused-Appellant.

  • G.R. No. 199931, September 07, 2015 - INC SHIPMANAGEMENT, INC., INTERORIENT NAVIGATION COMPANY LTD. AND REYNALDO RAMIREZ, Petitioners, v. RANULFO CAMPOREDONDO, Respondent.

  • G.R. No. 191641, September 02, 2015 - EDMUNDO NAVAREZ, Petitioner, v. ATTY. MANUEL ABROGAR III, Respondent.

  • G.R. No. 196052, September 02, 2015 - PEOPLE OF THE PHILIPPINES, Appellee, v. JOCELYN POSADA Y SONTILLANO AND FRANCISCO POSADA Y URBANO, Appellants.

  • G.R. No. 187727, September 02, 2015 - TOMASA J. SABELLINA, Petitioner, v. DOLORES BURAY, LEDENIA VILLAMOR, ARLENE MAGSAYO, LUDIMA ROMULO, RAMON CANADELLA, ROBERTO ACIDO, MARIO ESPARGUERA, RODRIGO ACIDO, RONNIE UBANGAN AND CONCEPCION REBUSTO, Respondents.

  • G.R. No. 216572, September 01, 2015 - FELICIANO P. LEGASPI, Petitioner, v. COMMISSION ON ELECTIONS, ALFREDO GERMAR, AND ROGELIO P. SANTOS, JR., Respondents.

  • G.R. No. 186204, September 02, 2015 - SPOUSES ROMEO T. JAVIER AND ADORINA F. JAVIER, Petitioners, v. SPOUSES EVANGELINE PINEDA DE GUZMAN AND VIRGILIO DE GUZMAN, ARNEL PINEDA, EDGAR PINEDA, HENRY PINEDA AND REGINO RAMOS, Respondents.

  • A.C. No. 6056, September 09, 2015 - FELICISIMA MENDOZA VDA. DE ROBOSA, Complainant, v. ATTYS. JUAN B. MENDOZA AND EUSEBIO P. NAVARRO, JR., Respondents.

  • G.R. No. 205505, September 29, 2015 - ATTY. ISIDRO Q. LICO, RAFAEL A. PUENTESPINA, PROCULO T. SARMEN, AMELITO L. REVUELTA, WILLIAM C. YBANEZ, SILVERIO J. SANCHEZ, GLORIA G. FUTALAN, HILARIO DE GUZMAN, EUGENE M. PABUALAN, RODOLFO E. PEREZ, HIPOLITO R. QUILLAN, MARIO ARENAS, TIRSO C. BUENAVENTURA, LYDIA B. TUBELLA, REYNALDO C. GOLO& JONATHAN DEQUINA IN THEIR INDIVIDUAL CAPACITIES, AND AS LEGITIMATE MEMBERS AND OFFICERS OF ADHIKAING TINATAGUYOD NG KOOPERATIBA (ATING KOOP PARTY LIST), Petitioners, v. THE COMMISSION ON ELECTIONS EN BANC AND THE SELF-STYLED SHAM ATING KOOP PARTYLIST REPRESENTED BY AMPARO T. RIMAS, Respondents.

  • G.R. No. 197472, September 07, 2015 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY COMMANDER RAYMOND ALPUERTO OF THE NAVAL BASE CAMILLLO OSIAS, PORT SAN VICENTE, STA. ANA, CAGAYAN, Petitioner, v. REV. CLAUDIO R. CORTEZ, SR., Respondent.

  • G.R. No. 188794, September 02, 2015 - HONESTO OGAYON Y DIAZ, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 214883, September 02, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CRISTINA SAMSON, Accused-Appellant.

  • G.R. No. 201536, September 09, 2015 - GRACE MARINE SHIPPING CORPORATION AND/OR CAPT. JIMMY BOADO, Petitioners, v. ARON S. ALARCON, Respondent.

  • G.R. No. 182534, September 02, 2015 - ONGCOMA HADJI HOMAR, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 184397, September 09, 2015 - ROSALINDA G. PAREDES, Petitioner, v. FEED THE CHILDREN PHILIPPINES, INC. AND/OR DR. VIRGINIA LAO, HERCULES PARADIANG AND BENJAMIN ESCOBIA, Respondents.

  • G.R. No. 202090, September 09, 2015 - ICT MAJRKETING SERVICES, INC. (NOW KNOWN AS SYKES MARKETING SERVICES, INC.), Petitioner, v. MARIPHIL L. SALES, Respondent.

  • G.R. Nos. 178085 - 178086, September 14, 2015 - UNIVERSITY OF THE IMMACULATE CONCEPTION, Petitioner, v. OFFICE OF THE SECRETARY OF LABOR AND EMPLOYMENT, ULC TEACHING AND NON-TEACHING EMPLOYEES UNION-FFW, OFELIA DIAPUEZ, M ELAN IE DE LA ROSA, ANGELINA ABADILLA, LELIAN CONCON, MARY ANN DE RAMOS, ZENAIDA CANOY, ALMA VILLACARLOS, PAULINA PALMA GIL, JOSIE BOSTON, GEMMA GALOPE AND LEAH CRUZA, Respondents.

  • G.R. No. 186522, September 02, 2015 - ROWENA C. DE LEON AS SUBSTITUTED BY HER CHILDREN JOHN KEVIN C. DE LEON AND EISENHOWER CALLUMBA, Petitioners, v. LOLITA CHU AND DOMINGO DELOS SANTOS, Respondents.

  • G.R. No. 205590, September 02, 2015 - PHILIPPINE NATIONAL BANK, Petitioner, v. GAYAM. PAS IMIO, Respondent.

  • G.R. No. 198796, September 16, 2015 - THE PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. NICOLAS LARA III Y AGATEP AND RANDY ALCAYDE Y MAGUNDAYAO, ACCUSED, ABDUL MAMMAD Y MACDIROL, LADGER TAMPOY Y BAGAYAD AND HATA SARIOL Y MADDAS, Accused-Appellants.

  • G.R. No. 205153, September 09, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. SUZETTE ARNAIZ A.K.A. "BABY ROSAL", Accused-Appellant.

  • G.R. No. 191874, September 02, 2015 - ROASTERS PHILIPPINES, INC., DOING BUSINESS UNDER THE NAME OF KENNY ROGERS ROASTERS, Petitioner, v. GEORGE GAVIOLA, KARLA HELENE GAVIOLA, KASHMEER GEORGIA GAVIOLA, KLAIRE MARLEI GAVIOLA, AND DR. MARIA LEISA M. GAVIOLA, Respondents.

  • G.R. No. 197728, September 16, 2015 - SPOUSES ARMANDO AND LORNA TRINIDAD, Petitioners, v. DONA* MARIE GLENN IMSON, Respondent.

  • G.R. No. 198057, September 21, 2015 - THE PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RANDY BA�EZ Y BAYLON AND RAMIL BA�EZ Y BAYLON, AND FELIX RUFINO (AT LARGE), Accused-Appellants.

  • G.R. No. 207964, September 16, 2015 - SPOUSES ALFONSO ALCUITAS, SR. (DECEASED-REPRESENTED BY HIS HEIRS) AND ESTELA ALCUITAS (FOR HERSELF AND AS REPRESENTATIVE OF THE HEIRS OF THE DECEASED ALFONSO ALCUITAS, SR.), Petitioners, v. MINVILUZ C. VILLANUEVA, Respondent.

  • G.R. No. 197099, September 28, 2015 - EUGENIO SAN JUAN GERONIMO, Petitioner, v. KAREN SANTOS, Respondent.

  • G.R. No. 212940, September 16, 2015 - CHRISTOPHER DELA RIVA Y HORARIO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 214961, September 16, 2015 - BANCO DE ORO UNIBANK, INC., Petitioner, v. GUILLERMO C. SAGAYSAY, Respondent.

  • G.R. Nos. 178382-83, September 23, 2015 - CONTINENTAL MICRONESIA, INC., Petitioner, v. JOSEPH BASSO, Respondent.

  • G.R. No. 181721, September 09, 2015 - WATERCRAFT VENTURE CORPORATION, REPRESENTED BY ITS VICE-PRESIDENT, ROSARIO E. RA�OA, Petitioner, v. ALFRED RAYMOND WOLFE, Respondent.

  • G.R. No. 173134, September 02, 2015 - BANK OF THE PHILIPPINE ISLANDS, Petitioner, v. TARCILA FERNANDEZ, Respondent.; DALMIRO SIAN, THIRD PARTY, Respondent.

  • G.R. No. 201359, September 23, 2015 - MAGSAYSAY MARITIME CORPORATION, PRINCESS CRUISE LINES, LTD. AND/OR MR. EDUARDO U. MANESE, Petitioners, v. VIRGILIO L. MAZAREDO, Respondent.

  • G.R. No. 209835, September 22, 2015 - ROGELIO BATIN CABALLERO, Petitioner, v. COMMISSION ON ELECTIONS AND JONATHAN ENRIQUE V. NANUD, JR., Respondents.

  • G.R. No. 191432, September 02, 2015 - TERESA D. TUAZON, Petitioner, v. SPOUSES ANGEL AND MARCOSA ISAGON, Respondents.

  • G.R. No. 194686, September 23, 2015 - TRI-C GENERAL SERVICES, Petitioner, v. NOLASCO B. MATUTO, ROMEO E. MAGNO AND ELVIRA B. LAVI�A, Respondents.

  • G.R. No. 198675, September 23, 2015 - ILAW BUKLOD NG MANGGAGAWA (IBM) NESTLE PHILIPPINES, INC. CHAPTER (ICE CREAM AND CHILLED PRODUCTS DIVISION), ITS OFFICERS, MEMBERS, BONIFACIO T. FLORENDO, EMILIANO B. PALANAS AND GENEROSO P. LAXAMANA, Petitioners, v. NESTLE PHILIPPINES, INC., Respondent.

  • G.R. No. 209587, September 23, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOEL "ANJOY" BUCA, Accused-Appellant.

  • G.R. No. 202515, September 28, 2015 - LUCENA B. RALLOS, Petitioner, v. HONORABLE JUSTICES GABRIEL T. INGLES, PAMELA ANN ABELLA MAXINO AND CARMELITA SALANDANAN MANAHAN, Respondents.

  • G.R. No. 212764, September 09, 2015 - HANSEATIC SHIPPING PHILIPPINES INC., REEDEREI HANS PETERSON & SOEHNE GMBH & CO. HG AND/OR ROSALINDA BAUMAN, Petitioners, v. ARLES BALLON, Respondent.

  • G.R. No. 201945, September 21, 2015 - MAERSK-FILIPINAS MAERSK-FILIPINAS CREWEVG, INC., INC./A.P. MOLLER A/S, Petitioners, v. ROMMEL RENE O. JALECO, Respondent.

  • G.R. No. 175278, September 23, 2015 - GSIS FAMILY BANK - THRIFT BANK [FORMERLY COMSAVINGS BANK, INC.], Petitioner, v. BPI FAMILY BANK, Respondent.

  • G.R. No. 178317, September 23, 2015 - SPOUSES RICARDO AND ELENA C. GOLEZ, Petitioners, v. MELITON NEME�O,1 Respondent.

  • G.R. No. 202446, September 16, 2015 - EDUARDO BANDILLION, ERNESTO BAYLON, REPRESENTED BY HIS SISTER GERTRUDES BAYLON; ALFREDO BRAGA; BALTAZAR BUCAYAN; TERESITO CAPILLO; ROLANDO CAYAPADO (DECEASED), REPRESENTED BY HIS WIFE FELICITAS CAYAPADO; JONELL CLEMENTE, ROMEO COLOCAR, CARLOS CONSULAR, WILHIM CONVOCAR, CEAZAR CORTEZ, GODOFREDO DABLEO, REPRESENTED BY HIS WIFE PATRICIA DABLEO; CHRISTOPHER DAGPIN, ALTER DAYADAY, NORMAN DIAMANTE, EDUARDO ESMERALDA (DECEASED), REPRESENTED BY HIS DAUGHTER EDNA ESMERALDA; RICARDO GARCIA, ELEIZER HARI-ON (DECEASED), REPRESENTED BY HIS BROTHER TITO HARI-ON; ROBERTO HARI-ON, TITO HARI- ON, PEDRO LARA; (DECEASED), REPRESENTED BY HIS WIFE JOCELYN LARA, FERNANDO MADIS, JR., AQUILINO MATUS, JR., RODRIGO ORLINA, REPRESENTED BY HIS WIFE, ROSALINDA ORLINA; ROMEO PADERNAL (DECEASED), REPRESENTED BY HIS WIFE CORAZON PADERNAL; JUNNY PANCHITA; (DECEASED), REPRESENTED BY HIS WIFE LEDILLA PANCHITA, RODOLFO PANGANTIHON, REINERIO PASOLES, ROMUALDO PASOLES, SR., RONALDO PAYDA, IRENEO PORCAL, ROEL RAMOS, MARCELINO SINSORO, WILFREDO SINSORO, ERNESTO TABLASON (DECEASED), REPRESENTED BY HIS SON JOEMARIE TABLASON; REY TABLASON, BENZON ZANTE, AND BIENVENIDO ZANTE, Petitioners, v. LA FILIPINA UYGONGCO CORPORATION (LFUC), Respondent.

  • G.R. No. 206866, September 02, 2015 - PHILIPPINE DEPOSIT INSURANCE CORPORATION (PDIC), Petitioner, v. HON. ORLANDO C. CASIMIRO, IN HIS CAPACITY AS OVERALL DEPUTY OMBUDSMAN, FIDEL C. CU, CARMELITA B. ZATE, AND MARY LOU S. APELO, Respondents.

  • G.R. No. 192389, September 23, 2015 - C.F. SHARP CREW MANAGEMENT, INC., Petitioner, v. ROLANDO F. OBLIGADO, Respondent.

  • G.R. No. 191849, September 23, 2015 - FREDERICK F. FELIPE, Petitioner, v. MGM MOTOR TRADING CORPORATION, DOING BUSINESS UNDER THE NAME AND STYLE NISSAN GALLERY-ORTIGAS, AND AYALA GENERAL INSURANCE CORPORATION, Respondents.

  • G.R. No. 182151, September 21, 2015 - IGLICERIA VDA. DE KARAAN, Petitioner, v. ATTY. SALVADOR AGUINALDO, MARCELINA AGUINALDO, JUANITA AGUINALDO AND SERGIO AGUINALDO, Respondents.

  • G.R. No. 212920, September 16, 2015 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. NIPPON EXPRESS (PHILS.) CORPORATION, Respondent.

  • G.R. No. 180323, September 16, 2015 - PURINA PHILIPPINES, INC., Petitioner, v. HON. WALDO Q. FLORES, IN HIS CAPACITY AS SENIOR DEPUTY EXECUTIVE SECRETARY OF THE OFFICE OF THE PRESIDENT, AND NATIONAL FOOD AUTHORITY, Respondents.

  • A.M. No. RTJ-14-2386 (formerly OCA I.P.I. No. 12-3913-RTJ), September 16, 2015 - JOSEFINA M. CABUHAT, Complainant, v. JUDGE REYNALDO G. ROS, CLERK OF COURT JEWELYNE JOVETTE B. VALENTON-CARREON AND CLERK III JULIUS B. SALONGA, ALL OF REGIONAL TRIAL COURT, BRANCH 33, MANILA AND CLERK OF COURT VII JENNIFER DELA CRUZ-BUENDIA, OFFICE OF THE CLERK OF COURT, REGIONAL TRIAL COURT, MANILA, Respondents.

  • G.R. No. 194515, September 16, 2015 - SPOUSES OSCAR AND GINA GIRONELLA, Petitioners, v. PHILIPPINE NATIONAL BANK, Respondent.

  • G.R. No. 199384, September 09, 2015 - LE SOLEIL INT'L. LOGISTICS CO., INC., AND/OR BETH UMALI, REYNANTE MALABANAN, AND EUGENIO S. YNION, JR., Petitioners, v. VICENTE SANCHEZ, DAVID R. CONDE, AND NATIONAL LABOR RELATIONS COMMISSION, Respondents.

  • G.R. No. 208984, September 16, 2015 - WT CONSTRUCTION, INC., Petitioner, v. THE PROVINCE OF CEBU, Respondent.; G.R. No. 209245 - PROVINCE OF CEBU, Petitioner, v. WT CONSTRUCTION, INC., Respondent.

  • G.R. No. 211588, September 09, 2015 - WORLD'S BEST GAS, INC., Petitioner, v. HENRY VITAL, JOINED BY HIS WIFE FLOSERFINA VITAL, Respondents.

  • G.R. No. 160619, September 09, 2015 - PEOPLE OF THE PHILIPPINES, Petitioner, v. SANDIGANBAYAN (FOURTH DIVISION), JESSIE CASTILLO, MELENCIO ARCIAGA AND EMERENCIANO ARCIAGA, Respondents.

  • G.R. No. 194906, September 09, 2015 - LORALEI P. HALILI, Petitioner, v. JUSTICE FOR CHILDREN INTERNATIONAL, ROB MORRIS, AND GUNDELINA A. VELAZCO, Respondents.

  • G.R. No. 205412, September 09, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ADRIAN GUTING Y TOMAS, Accused-Appellant.

  • G.R. No. 203313, September 02, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROBERTO HIDALGO, DON JUAN HIDALGO AND MICHAEL BOMBASI ALIAS "KABAYAN"(AT LARGE), Accused, v. ROBERTO HIDALGO, Accused-Appellant.

  • G.R. No. 160684, September 02, 2015 - CLT REALTY DEVELOPMENT CORPORATION, Petitioner, v. HI-GRADE FEEDS CORPORATION, REPUBLIC OF THE PHILIPPINES (THROUGH THE OFFICE OF THE SOLICITOR GENERAL), REGISTRY OF DEEDS OF METRO MANILA, DISTRICT III, CALOOCAN CITY , AND THE COURT OF APPEALS, Respondents.

  • G.R. No. 213729, September 02, 2015 - PHILIPPINE AIRLINES, INC., Petitioner, v. ALEXANDER P. BICHARA, Respondent.

  • G.R. No. 197484, September 16, 2015 - GERARDO A. CARIQUE, Petitioner, v. PHILIPPINE SCOUT VETERANS SECURITY AND INVESTIGATION AGENCY, INC., AND/OR RICARDO BONA AND SEVERO** SANTIAGO, Respondents.

  • A.C. NO. 10525, September 01, 2015 - INTESTATE ESTATE OF JOSE UY, HEREIN REPRESENTED BY ITS ADMINISTRATOR WILSON UY, Complainant, v. ATTY. PACIFICO M. MAGHARI III, Respondent.

  • G.R. No. 212686, September 28, 2015 - SERGIO R. OSMENA III, Petitioner, v. POWER SECTOR ASSETS AND LIABILITIES MANAGEMENT CORPORATION, EMMANUEL R. LEDESMA, JR., SPC POWER CORPORATION AND THERMA POWER VISAYAS, INC., Respondents.

  • G.R. No. 172720, September 14, 2015 - ELISEO MALTOS AND ROSITA P. MALTOS, Petitioners, v. HEIRS OF EUSEBIO BORROMEO, Respondents.

  • G.R. No. 203655, September 07, 2015 - SM LAND, INC., Petitioner, v. BASES CONVERSION AND DEVELOPMENT AUTHORITY AND ARNEL PACIANO D. CASANOVA, ESQ., IN HIS OFFICIAL CAPACITY AS PRESIDENT AND CEO OF BCDA, Respondents.

  • G.R. No. 194589, September 21, 2015 - BALAYAN BAY RURAL BANK, INC., REPRESENTED BY ITS STATUTORY LIQUIDATOR, THE PHILIPPINE DEPOSIT INSURANCE CORPORATION, Petitioner, v. NATIONAL LIVELIHOOD DEVELOPMENT CORPORATION, Respondent.

  • G.R. No. 158836, September 30, 2015 - SUNRISE GARDEN CORPORATION, Petitioner, v. COURT OF APPEALS AND FIRST ALLIANCE REAL ESTATE DEVELOPMENT, INC., Respondents.; G.R. No. 158967 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY ANTIPOLO CITY, Petitioner, v. COURT OF APPEALS AND FIRST ALLIANCE REAL ESTATE DEVELOPMENT, INC., Respondents.; G.R. No. 160726 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY ANTIPOLO CITY, Petitioner, v. FIRST ALLIANCE REAL ESTATE DEVELOPMENT, INC., Respondents.; G.R. No. 160778 - SUNRISE GARDEN CORPORATION, Petitioner, v. FIRST ALLIANCE REAL ESTATE DEVELOPMENT, INC., Respondent.

  • G.R. No. 172961, September 07, 2015 - PEDRO MENDOZA [DECEASED], SUBSTITUTED BY HIS HEIRS FEDERICO MENDOZA AND DELFIN MENDOZA, AND JOSE GONZALES, Petitioners, v. REYNOSA VALTE, Respondent.

  • G.R. No. 198531, September 28, 2015 - ETHEL, EMMIE, ELVIE, EARLYN, EVELYN, ALL SURNAMED ACAMPADO, AND KATIPUNAN M. DE LOS REYES AND THE REGIONAL TRIAL COURT, KALIBO, AKLAN, BRANCH 6, Petitioners, v. SPOUSES LOURDES R. COSMILLA AND FELIMON COSMILLA, AND LORELIE COSMILLA, FOR HERSELF AND AS ATTORNEY-IN-FACT OF LOURDES R. COSMILLA, Respondents.

  • G.R. No. 172352, September 16, 2015 - LAND BANK OF THE PHILIPPINES, Petitioner, v. ALFREDO HABABAG, SR., SUBSTITUTED BY HIS WIFE, CONSOLACION, AND CHILDREN, NAMELY: MANUEL, SALVADOR, WILSON, JIMMY, ALFREDO, JR., AND JUDITH, ALL SURNAMED HABABAG, Respondents.; G.R. Nos. 172387-88 - ALFREDO HABABAG, SR., SUBSTITUTED BY HIS WIFE, CONSOLACION, AND CHILDREN, NAMELY: MANUEL, SALVADOR, WILSON, JIMMY, ALFREDO, JR., AND JUDITH, ALL SURNAMED HABABAG, Petitioners, v. LAND BANK OF THE PHILIPPINES AND THE DEPARTMENT OF AGRARIAN REFORM, Respondents.

  • G.R. No. 199617, September 02, 2015 - REY TORRECAMPO, JOVITA V. CALMA, WINTHROP MARK N. BARBA AND LEA TAPNIO, Petitioners, v. NATIONAL LABOR RELATIONS COMMISSION (NLRC), MATSUSHITA ELECTRONIC PHILS. CORP., SEIICHI FUKAMI, IROKAZU UMEDA, BARTOLOME SARANGGAYA, JAIME TIONGSON AND SINICHI JOSONE, Respondents.

  • G.R. No. 187418, September 28, 2015 - RAPID MANPOWER CONSULTANTS, INC., Petitioner, v. EDUARDO P. DE GUZMAN, Respondent.

  • G.R. No. 191479, September 21, 2015 - JESUS VELASQUEZ, Petitioner, v. SPOUSES PATERNO C. CRUZ AND ROSARIO CRUZ, Respondents.

  • G.R. No. 205379, September 23, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. HENRY CALADCADAN, Accused-Appellant.

  • G.R. No. 175198, September 23, 2015 - ALEJANDRO CEPRADO, JR., RONILO SEBIAL, NICANOR OLIVAR, ALVIN VILLEGAS, AND EDGAR MANATO, Petitioners, v. NATIONWIDE SECURITY AND ALLIED SERVICES, INC/ROMEO T. NOLASCO, Respondents.

  • G.R. No. 196258, September 28, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BONIFACIO DANDANON Y ILIGAN A.K.A. "BONING," Accused-Appellant.