Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2016 > April 2016 Decisions > G.R. No. 213394, April 06, 2016 - SPOUSES EMMANUEL D. PACQUIAO AND JINKEE J. PACQUIAO, Petitioners, v. THE COURT OF TAX APPEALS - FIRST DIVISION AND THE COMMISSION OF INTERNAL REVENUE, Respondents.:




G.R. No. 213394, April 06, 2016 - SPOUSES EMMANUEL D. PACQUIAO AND JINKEE J. PACQUIAO, Petitioners, v. THE COURT OF TAX APPEALS - FIRST DIVISION AND THE COMMISSION OF INTERNAL REVENUE, Respondents.

PHILIPPINE SUPREME COURT DECISIONS

SECOND DIVISION

G.R. No. 213394, April 06, 2016

SPOUSES EMMANUEL D. PACQUIAO AND JINKEE J. PACQUIAO, Petitioners, v. THE COURT OF TAX APPEALS - FIRST DIVISION AND THE COMMISSION OF INTERNAL REVENUE, Respondents.

D E C I S I O N

MENDOZA, J.:

Before this Court is a petition for review on certiorari1 under Rule 65 of the Rules of Court filed by petitioner spouses, now Congressman Emmanuel D. Pacquiao (Pacquiao) and Vice-Governor Jinkee J. Pacquiao (Jinkee), to set aside and annul the April 22, 2014 Resolution2 and the July 11, 2014 Resolution3 of the Court of Tax Appeals (CTA), First Division, in CTA Case No. 8683.

Through the assailed issuances, the CTA granted the petitioners' Urgent Motion to Lift Warrants of Distraint & Levy and Garnishment and for the Issuance of an Order to Suspend the Collection of Tax (with Prayer for the Issuance of a Temporary Restraining Order4[Urgent Motion], dated October 18, 2013, but required them, as a condition, to deposit a cash bond in the amount of P3,298,514,894.35-or post a bond of P4,947,772,341.53.

The Antecedents

The genesis of the foregoing controversy began a few years before the petitioners became elected officials in their own right. Prior to their election as public officers, the petitioners relied heavily on Pacquiao's claim to fame as a world-class professional boxer. Due to his success, Pacquiao was able to amass income from both the Philippines and the United States of America (US). His income from the US came primarily from the purses he received for the boxing matches he took part under Top Rank, Inc. On the other hand, his income from the Philippines consisted of talent fees received from various Philippine corporations for product endorsements, advertising commercials and television appearances.

In compliance with his duty to his home country, Pacquiao filed his 2008 income tax return on April 15, 2009 reporting his Philippine-sourced income.5 It was subsequently amended to include his US-sourced income.6

The controversy began on March 25, 2010, when Pacquiao received a Letter of Authority7(March LA) from the Regional District Office No. 43 (RDO) of the Bureau of Internal Revenue (BIR) for the examination of his books of accounts and other accounting records for the period covering January 1, 2008 to December 31, 2008.

On April 15, 2010, Pacquiao filed his 2009 income tax return,8 which although reflecting his Philippines-sourced income, failed to include his income derived from his earnings in the US.9 He also failed to file his Value Added Tax (VAT) returns for the years 2008 and 2009.10

Finding the need to directly conduct the investigation and determine the tax liabilities of the petitioners, respondent Commissioner on Internal Revenue (CIR) issued another Letter of Authority, dated July 27, 2010 (July LA), authorizing the BIR's National Investigation Division (NID) to examine the books of accounts and other accounting records of both Pacquiao and Jinkee for the last 15 years, from 1995 to 2009.11 On September 21, 2010 and September 22, 2010, the CIR replaced the July LA by issuing to both Pacquiao12 and Jinkee13 separate electronic versions of the July LA pursuant to Revenue Memorandum Circular (RMC) No. 56-2010.14

Due to these developments, the petitioners, through counsel, wrote a letter15 questioning the propriety of the CIR investigation. According to the petitioners, they were already subjected to an earlier investigation by the BIR for the years prior to 2007, and no fraud was ever found to have been committed. They added that pursuant to the March LA issued by the RDO, they were already being investigated for the year 2008.

In its letter,16 dated December 13, 2010, the NID informed the counsel of the petitioners that the July LA issued by the CIR had effectively cancelled and superseded the March LA issued by its RDO. The same letter also stated that:

Although fraud had been established in the instant case as determined by the Commissioner, your clients would still be given the opportunity to present documents as part of their procedural rights to due process with regard to the civil aspect thereof. Moreover, any tax credits and/or payments from the taxable year 2007 & prior years will be properly considered and credited in the current investigation.17

[Emphasis Supplied]

The CIR informed the petitioners that its reinvestigation of years prior to 2007 was justified because the assessment thereof was pursuant to a "fraud investigation" against the petitioners under the "Run After Tax Evaders" (RATE) program of the BIR.

On January 5 and 21, 2011, the petitioners submitted various income tax related documents for the years 2007-2009.18 As for the years 1995 to 2006, the petitioners explained that they could not furnish the bureau with the books of accounts and other, tax related documents as they had already been disposed in accordance with Section 235 of the Tax Code.19 They added that even if they wanted to, they could no longer find copies of the documents because during those years, their accounting records were then managed by previous counsels, who had since passed away. Finally, the petitioners pointed out that their tax liabilities for the said years had already been fully settled with then CIR Jose Mario Bu


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  • G.R. No. 216776, April 19, 2016 - PHILIPPINE CHARITY SWEEPSTAKES OFFICE (PCSO), Petitioner, v. CHAIRPERSON MA. GRACIA M. PULIDO-TAN, COMMISSIONER HEIDI L. MENDOZA, COMMISSIONER ROWENA V. GUANZON, THE COMMISSIONERS, COMMISSION ON AUDIT (COA), Respondents.

  • G.R. No. 215534, April 18, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LIQUIGAZ PHILIPPINES CORPORATION, Respondent.; G.R. NO. 215557 - LIQUIGAZ PHILIPPINES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 197136, April 18, 2016 - ROMEO PUCYUTAN, FOR AND IN BEHALF OF THE CITY OF MUNTINLUPA, METRO MANILA AS ITS CITY TREASURER, Petitioner, v. MANILA ELECTRIC COMPANY, INC., Respondent.

  • G.R. No. 203949, April 06, 2016 - SPOUSES GEORGE A. GALLENT, SR. AND MERCEDES M. GALLENT, Petitioners, v. JUAN G. VELASQUEZ, Respondent.; G.R. No. 205071 - JUAN G. VELASQUEZ, Petitioner, v. SPOUSES GEORGE A. GALLENT, SR. AND MERCEDES M. GALLENT, Respondents.

  • G.R. No. 217508, April 18, 2016 - JOSEPH SCOTT PEMBERTON, Petitioner, v. HON. LEILA M. DE LIMA, IN HER CAPACITY AS THE SECRETARY OF JUSTICE, JUDGE ROLINE GINEZ- JABALDE, IN HER CAPACITY AS PRESIDING JUDGE OF BRANCH 74 OF THE REGIONAL TRIAL COURT OF OLONGAPO CITY, AND MARILOU LAUDE Y SERDONCILLO, Respondents.

  • G.R. Nos. 221849-50, April 04, 2016 - DATU GUIMID P. MATALAM, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 204325, April 18, 2016 - LYNMAN BACOLOR, JEFFREY R. GALURA, HELEN B. TORRES, FRITZIE C. VELLEGAS, RAYMOND CANLAS AND ZHEILA C. TORRES, Petitioners, v. VL MAKABALI MEMORIAL HOSPITAL, INC., ALEJANDRO S. MAKABALI, MELCHOR CATAMBING AND DAX M. TIDULA, Respondents.

  • G.R. No. 175869, April 18, 2016 - ROBINA FARMS CEBU/UNIVERSAL ROBINA CORPORATION, Petitioner, v. ELIZABETH VILLA, Respondent.

  • G.R. No. 212382, April 06, 2016 - SCANMAR MARITIME SERVICES, INCORPORATED, CROWN SHIPMANAGEMENT INC., LOUIS DREYFUS ARMATEURS AND M/T ILE DE BREHAT AND/OR MR. EDGARDO CANOZA, Petitioners, v. EMILIO CONAG, Respondent.

  • G.R. No. 211098, April 20, 2016 - THE WELLEX GROUP, INC., Petitioner, v. SHERIFF EDGARDO A. URIETA OF THE SANDIGANBAYAN SECURITY AND SHERIFF SERVICES, THE SANDIGANBAYAN SECURITY AND SHERIFF SERVICES, AND BDO UNIBANK, INC. (FORMERLY EQUITABLE PCI BANK, INC.), Respondents.

  • G.R. No. 199464, April 18, 2016 - ROGELIO ROSARIO, RUDY ROSARIO, MARY ANN GUTIERREZ, SYLVIA CASTILLO, LOURDES JOSE, LORENA ESTEPA, VIRGINIA ESTEPA AND REMEDIOS SABADO, Petitioners, v. RIZALITO F. ALBA, Respondent.

  • G.R. No. 206459, April 06, 2016 - SPOUSES FLORANTE E. JONSAY AND LUZVIMINDA L. JONSAY AND MOMARCO IMPORT CO., INC., Petitioners, v. SOLIDBANK CORPORATION (NOW METROPOLITAN BANK AND TRUST COMPANY), Respondent.

  • G.R. No. 167838, April 20, 2016 - JOSE V. TOLEDO, GLENN PADIERNOS AND DANILO PADIERNOS, Petitioners, v. COURT OF APPEALS, LOURDES RAMOS, ENRIQUE RAMOS, ANTONIO RAMOS, MILAGROS RAMOS AND ANGELITA RAMOS AS HEIRS OF SOCORRO RAMOS, GUILLERMO PABLO, PRIMITIVA CRUZ AND A.R.C. MARKETING CORPORATION, REPRESENTED BY ITS PRESIDENT, ALBERTO C. DY, Respondent.

  • G.R. No. 189577, April 20, 2016 - PHILIPPINE NATIONAL BANK, Petitioner, v. SPS. VICTORIANO & JOVITA FARICIA RIVERA, Respondents.

  • G.R. No. 209011, April 20, 2016 - MALAYAN INSURANCE COMPANY, INC., Petitioner, v. DIANA P. ALIBUDBUD, Respondent.

  • G.R. No. 167679, April 20, 2016 - ING BANK N.V., ENGAGED IN BANKING OPERATIONS IN THE PHILIPPINES AS ING BANK N.V. MANILA BRANCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 207662, April 13, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff and Appellee, v. FABIAN URZAIS Y LANURIAS, ALEX BAUTISTA, AND RICKY BAUTISTA, Accused.; FABIAN URZAIS Y LANURIAS, Accused-Appellant.

  • G.R. No. 174333, April 20, 2016 - PILIPINAS SHELL FOUNDATION, INC. AND SHELL PHILIPPINES EXPLORATION B.V., Petitioners, v. TOMAS M. FREDELUCES, MARCOS B. CORPUZ, JR., REYNALDO M. SAMONTE, NORMA M. SAMONTE, AMBROCIO VILLANUEVA, SALVACION A. BON, RAMIRO A. BON, LUZVIMINDA B. ANDILLO, LUDIVICO F. BON, ELMO AREGLO, ROSE A. SAN PEDRO, DANTE U. SANTOS, SR., MIGUEL SANTOS, EFREN U. SANTOS, RIC U. SANTOS, SIMON MARCE, JR., JOEL F. SALINEL, BEBIANA SAN PEDRO, AND MARINA SANTOS, Respondents.

  • G.R. No. 175736 & 175898, April 12, 2016 - JOSE RIZAL L. REMO, REYNALDO G. PANALIGAN, TITA L. MATULIN, ISAGANI CASALME, CIPRIANO P. ROXAS, CESARIO S. GUTIERREZ, CELSO A. LANDICHO, AND EDUARDO L. TAGLE, Petitioners, v. ADMINISTRATOR EDITA S. BUENO, NATIONAL ELECTRIFICATION ADMINISTRATION (NEA) BOARD OF ADMINISTRATORS AND MEMBER-CONSUMERS OF BATELEC II, Respondents.; G.R. NO. 175898 - JOSE RIZAL L. REMO, REYNALDO G. PANALIGAN, TITA L. MATULIN, ISAGANI CASALME, CIPRIANO P. ROXAS, CESARIO S. GUTIERREZ, CELSO A. LANDICHO, AND EDUARDO L. TAGLE, Petitioners, v. ADMINISTRATOR EDITA S. BUENO, SEC. RAPHAEL LOTILLA, WILFREDO BILLENA, JOSE VICTOR LOBRIGO, EVANGELITO ESTACA AND MARILYN CAGUIMBAL, Respondents.

  • G.R. No. 188145, April 18, 2016 - SPOUSES PRIMO INALVEZ AND JULIANA INALVEZ, Petitioners, v. BAYANG NOOL, ALLAN NOOL AND CELESTINO NOOL, Respondents.

  • G.R. No. 172593, April 20, 2016 - NAPOLEON S. RONQUILLO, JR., EDNA G. RA

  • G.R. No. 192488, April 19, 2016 - BLUE EAGLE MANAGEMENT, INC., MA. AMELIA S. BONOAN, AND CARMELITA S. DELA RAMA, Petitioners, v. JOCELYN L. NAVAL, Respondent.

  • G.R. No. 194119, April 13, 2016 - SONIA F. MARIANO, Petitioner, v. MARTINEZ MEMORIAL COLLEGES, INC., AND/OR FERDINAND A. MARTINEZ/ DR. ELIZABETH M. DEL RIO, Respondents.

  • G.R. No. 215548, April 05, 2016 - UNDERSECRETARY AUSTERE A. PANADERO AND REGIONAL DIRECTOR RENE K. BURDEOS, BOTH OF THE DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT (DILG), Petitioners, v. COMMISSION ON ELECTIONS, Respondent.; G.R. NO. 215726 - UNDERSECRETARY AUSTERE A. PANADERO AND REGIONAL DIRECTOR RENE K. BURDEOS, BOTH OF THE DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT (DILG), Petitioners, v. COMMISSION ON ELECTIONS AND MOHAMMAD EXCHAN GABRIEL LIMBONA, Respondents.; G.R. NO. 216158 - MANGONDAYA ASUM TAGO, Petitioner, v. COMELEC AND MOHAMMAD EXCHAN GABRIEL LIMBONA, Respondents.

  • G.R. No. 208066, April 12, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOHN GLEN WILE, EFREN BUENAFE, JR., MARK ROBERT LARIOSA AND JAYPEE PINEDA, Accused-Appellants.

  • A.M. No. RTJ-16-2455 (Formerly OCA I.P.I. No.10-3443-RTJ), April 11, 2016 - NEMIA CASTRO, Complainant, v. JUDGE CESAR A. MANGROBANG, REGIONAL TRIAL COURT, BRANCH 22, IMUS, CAVITE, Respondent.

  • A.C. No. 7447, April 18, 2016 - RENE B. HERMANO, Complainant, v. ATTY. IGMEDIO S. PRADO JR., Respondent.

  • G.R. No. 210273, April 19, 2016 - BIBIANO C. RIVERA AND LUIS K. LOKIN, JR., Petitioners, v. COMMISSION ON ELECTIONS (COMELEC), THE SECRETARY-GENERAL OF THE HOUSE OF REPRESENTATIVES, SHERWIN N. TUGNA AND CINCHONA C. CRUZ-GONZALES, Respondents.; G.R. NO. 213069 - CITIZENS' BATTLE AGAINST CORRUPTION (CIBAC) FOUNDATION AS REPRESENTED BY JESUS EMMANUEL L. VARGAS, Petitioner, v. CIBAC NATIONAL COUNCIL AS REPRESENTED BY EMMANUEL JOEL VILLANUEVA, AND THE COMMISSION ON ELECTIONS (COMELEC), Respondents.

  • A.C. No. 11139, April 19, 2016 - PHILCOMSAT* HOLDINGS CORPORATION, DULY REPRESENTED BY ERLINDA I. BILDNER, Complainant, v. ATTY. LUIS K. LOKIN, JR. AND ATTY. SIKINI C. LABASTILLA, Respondents.

  • G.R. No. 194402, April 05, 2016 - NEPTALI S. FRANCO, MELINDA L. OCAMPO, ARTEMIO P. MAGABO, REPRESENTED HEREIN BY SOLEDAD MAGABO, BERNARDA C. LAVISORES, NICOMEDES B. DEYNATA, ALBERTO D. DOSAYLA, REPRESENTED HEREIN BY AILENE JOY BILLONES DOSAYLA AND MARIETTA U. LARRACAS, Petitioners, v. ENERGY REGULATORY COMMISSION, THE HON. ZENAIDA G. CRUZ-DUCUT, IN HER CAPACITY AS CHAIRMAN OF THE ENERGY REGULATORY COMMISSION, DEPARTMENT OF BUDGET AND MANAGEMENT, THE SECRETARY FLORENCIO B. ABAD AND RICALINDA N. ADRIATICO, THE DIRECTOR OF THE BUDGET AND MANAGEMENT BUREAU-A, Respondents.

  • G.R. No. 213299, April 19, 2016 - PNCC SKYWAY CORPORATION, Petitioner, v. THE SECRETARY OF LABOR AND EMPLOYMENT AND PNCC SKYWAY CORPORATION EMPLOYEES UNION, Respondents.

  • G.R. No. 191699, April 19, 2016 - WILLIAM GO QUE CONSTRUCTION AND/OR WILLIAM GO QUE, Petitioner, v. COURT OF APPEALS AND DANNY SINGSON, RODOLFO PASAQUI,1 LENDO LOMINIQUI,2 AND JUN ANDALES, Respondents.

  • G.R. No. 210540, April 19, 2016 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. HOMER AND MA. SUSANA DAGONDON, Respondents.

  • G.R. No. 203370, April 11, 2016 - MALAYAN INSURANCE COMPANY, INC. AND HELEN Y. DEE, Petitioners, v. PHILIP PICCIO, MIA GATMAYTAN, MA. ANNABELLA RELOVA SANTOS, JOHN JOSEPH GUTIERREZ, JOCELYN UPANO, JOSE DIZON, ROLANDO PAREJA, WONINA M. BONIFACIO, ELVIRA CRUZ, CORNELIO ZAFRA, VICENTE ORTUOSTE, VICTOMA GOMEZ JACINTO, JUVENCIO PERECHE, JR., RICARDO LORAYES, PETER C. SUCHIANCO, AND TRENNIE MONSOD, Respondents.; G.R. NO. 215106 - MALAYAN INSURANCE COMPANY, INC., Petitioner, v. PHILIP PICCIO, MIA GATMAYTAN, MA. ANNABELLA RELOVA SANTOS, JOHN JOSEPH GUTIERREZ, JOCELYN UPANO, JOSE DIZON, ROLANDO PAREJA, WONINA M. BONIFACIO, ELVIRA CRUZ, CORNELIO ZAFRA, VICENTE ORTUOSTE, VICTORIA GOMEZ JACINTO, JUVENCIO PERECHE, JR., RICARDO LORAYES, PETER C. SUCHIANCO, AND TRENNIE MONSOD, Respondents.

  • G.R. No. 202618, April 12, 2016 - CONSULAR AREA RESIDENTS ASSOCIATION, INC., REPRESENTED BY ITS PRESIDENT BENJAMIN V. ZABAT, ROMEO JUGADO, JR., AND NANCY QUINO, Petitioner, v. ARNEL PACIANO D. CASANOVA, ENGR. TOMAS Y. MACROHON, LOCAL HOUSING BOARD OF TAGUIG CITY, AND THE CITY GOVERNMENT OF TAGUIG, Respondents.

  • G.R. No. 214934, April 12, 2016 - PACIFIC REHOUSE CORPORATION, Petitioner, v. JOVEN L. NGO, AS REPRESENTED BY OSCAR J. GARCIA, Respondent.

  • A.C. No. 9018, April 20, 2016 - TERESITA P. FAJARDO, Complainant, v. ATTY. NICANOR C. ALVAREZ, Respondent.

  • A.M. No. 12-8-59-MCTC, April 12, 2016 - RE: FINDINGS ON THE JUDICIAL AUDIT CONDUCTED AT THE 7TH MUNICIPAL CIRCUIT TRIAL COURT, LILOAN-COMPOSTELA, LILOAN, CEBU.

  • G.R. No. 208360, April 06, 2016 - PEOPLE OF THE PHILIPPINES, Appellee, v. FELIPE BUGHO Y ROMPAL, A.K.A. "JUN THE MAGICIAN", Appellant.

  • G.R. No. 208446, April 06, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JONEL VARGAS Y RAMOS, JERIENALD VILLAMERO Y ESMAN, ARMANDO CADANO @ MANDO, JOJO ENORME @ JOJO, RUTHER GARCIA @ BENJIE/LOLOY, AND ALIAS TABOY, ACCUSED, JONEL VARGAS Y RAMOS, JERIENALD VILLAMERO Y ESMAN, Accused-Appellants.