Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2016 > July 2016 Decisions > G.R. No. 212346, July 07, 2016 - RICHARD V. FUNK, Petitioner, v. SANTOS VENTURA HOCORMA FOUNDATION, INC., FEDERICO O. ESCALER, JOSE M. ZARAGOZA, DOMINGO L. MAPA, ERNESTO C. PEREZ AND ARISTON ESTRADA, SR., Respondents.:




G.R. No. 212346, July 07, 2016 - RICHARD V. FUNK, Petitioner, v. SANTOS VENTURA HOCORMA FOUNDATION, INC., FEDERICO O. ESCALER, JOSE M. ZARAGOZA, DOMINGO L. MAPA, ERNESTO C. PEREZ AND ARISTON ESTRADA, SR., Respondents.

PHILIPPINE SUPREME COURT DECISIONS

SECOND DIVISION

G.R. No. 212346, July 07, 2016

RICHARD V. FUNK, Petitioner, v. SANTOS VENTURA HOCORMA FOUNDATION, INC., FEDERICO O. ESCALER, JOSE M. ZARAGOZA, DOMINGO L. MAPA, ERNESTO C. PEREZ AND ARISTON ESTRADA, SR., Respondents.

D E C I S I O N

BRION, J.:

Before the Court is a petition for review on certiorari1filed by Atty. Richard V. Funk (Atty. Funk) to challenge the November 5, 2013 decision2 and the April 29, 2014 resolution 3 of the Court of Appeals (CA) in CA-G.R. CV No. 97527.

The CA denied Atty. Funk's appeal from the order of the Regional Trial Court (RTC), Branch 66, Makati City, denying his second motion for execution.4chanrobleslaw

ANTECEDENTS

In 1983, Atty. Funk represented Teodoro Santos (Santos) in a collection case against Philbank Corporation and in a transfer of properties to respondent Santos Ventura Hocorma Foundation, Inc. (the Foundation). The agreed attorney's fees were 25% and 10% of the market value of the properties.5chanrobleslaw

Teodoro Santos executed a special power of attorney (SPA) to authorize Atty. Funk to collect his fees from the Foundation.6 The Foundation failed to fully pay the attorney's fees despite demand. Atty. Funk thus filed the case for the collection of his attorney's fees with the RTC.7chanrobleslaw

On February 14, 1994, the RTC ordered the Foundation to pay Atty. Funk attorney's fees in the amount of P150,000.00 for the collection case and P500,000.00 for the transfer of properties. On Atty. Funk's motion for reconsideration, the RTC increased the attorney's fees to P918,919.50. The RTC also declared Atty. Funk co-owner of 10% of the properties whose market values were not established in court.8chanrobleslaw

On appeal, the CA affirmed the RTC decision but held that Atty. Funk had no right of co-ownership over the properties. The Foundation appealed to this Court in a case docketed as G.R. No. 131260 (mother case).9chanrobleslaw

On December 6, 2006, we denied the Foundation's appeal and held that the issues it raised (whether the Foundation's Board of Trustees approved the SPA and whether the attorney's fees were reasonable) were questions of fact which we cannot review.10 We thus denied the Foundation's appeal and thereby effectively sustained the findings of the RTC and the CA.

Under these findings, the minutes of the Foundation's board meetings indicated that: (1) the SPA executed by Santos, when presented to the Board of Trustees on December 13, 1983, was unanimously confirmed, acknowledged, and approved; and (2) the Foundation even undertook to implement the retainer agreements between Atty. Funk and Santos.11chanrobleslaw

Our decision in the mother case became final and executory.12 Atty. Funk then filed a partial motion for execution (the first motion for execution) with the RTC.13 During the hearing on the motion, the Foundation paid the attorney's fees in the total amount of P1,450,501.02.14chanrobleslaw

The Foundation, however, remitted P167,735.48 to the Bureau of Internal Revenue (BIR) as withholding taxes. It likewise withheld the bill of costs (filing fees, commissioner's fee, stenographer's fee, and other court fees) in the total amount of P20,281.00.15chanrobleslaw

In an order dated February 16, 2009, the RTC upheld the remittance of the withholding of taxes, and denied the inclusion of the bill of costs because of Atty. Funk's supposed failure to comply with Section 8, Rule 142 of the Rules of Court.16chanrobleslaw

Interpreting the February 16, 2009 RTC order as a command to directly elevate his case to this Court, Atty. Funk filed with the Second Division an urgent motion for the Clerk of Court to include costs in the execution.17chanrobleslaw

On March 30, 2009, we denied the urgent motion and resolved to expunge it from the record because "the [mother case had] been decided on 06 December 2006 and entry of judgment [had] been made on 14 June 2007 x x x"18 Atty. Funk moved but failed to obtain a reconsideration of our March 30, 2009 Resolution. 19chanrobleslaw

Atty. Funk went back to the RTC and filed an urgent motion for execution of costs (the second motion for execution). The respondents opposed the motion. They argued that the February 16, 2009 RTC order denying the bill of costs and affirming the withholding of taxes had become final since Atty. Funk did not move for its reconsideration nor file an appeal.20chanrobleslaw

THE RTC RULING

On October 23, 2009, the RTC denied Atty. Funk's second motion for execution, stating among others that:

chanRoblesvirtualLawlibrary
Anent the amount withheld by the [respondents] and remitted to the [BIR], the same has been sustained by the BIR itself in its Opinion (dated September 10, 2008) issued per [Atty. Funk's] request. Having obtained an unfavorable ruling, [he] cannot turn [his] back on the same for in doing so, [he] not only defies the said ruling but contradicts [himself] in the process. Thusly, [the respondents] are under no obligation to remit to [Atty. Funk] the Php 167,735.48 they withheld from the amount owing to [the latter] and remitted to the BIR as this act was upheld by the BIR x x x.

WHEREFORE, premises considered and for lack of merit, the instant Motion for Execution for Costs in the amount of Php 20,281.00 (covering the bill of costs) and Php 167,735.48 (covering the tax withheld and remitted to the BIR) are [sic] denied.

SO ORDERED.21chanroblesvirtuallawlibrary

Atty. Funk moved but failed to secure a reconsideration of the RTC order. Hence, he appealed to the CA.22chanrobleslaw

THE CA RULING

The CA upheld the denial of the second motion for execution and agreed with the RTC that: (1) the February 16, 2009 RTC order denying the inclusion of the bill of costs had become final for Atty. Funk's failure to move for reconsideration or to appeal; (2) in any case, Atty. Funk did not comply with Section 8, Rule 142 of the Rules of Court, i.e., the need to move for the execution of the costs of suit after [sic] five days from the date the judgment had become final and executory; and (3) the BIR's opinion that the Foundation properly withheld P167,735.48 as taxes, is binding on Atty. Funk.23chanrobleslaw

The CA denied Atty. Funk's motion for reconsideration; thus, the present petition. 24 chanrobleslaw

THE PETITION


Atty. Funk posits in his petition that:

chanRoblesvirtualLawlibrary First, the CA erred in applying Section 8, Rule 142 of the Rules of Court.25cralawredchanrobleslaw

Citing the 1960 case of Romulo v. Desalla,26 Atty. Funk points out that the finality of the decision where costs were granted does not bar the execution of the costs "for the payment of [costs], the law prescribes that certain steps be first taken, such as the assessment by the clerk of court, and the appeal, if any, from that assessment to the court, and unless these steps are taken, the judgment as to costs cannot be executed."28chanrobleslaw

He contends that there is no basis in the RTC and CA's holding that the "costs of suits should be filed after five days when the decision becomes final and executory" and that the Rule only states that "[i]n superior courts, costs shall be taxed by the clerk of the corresponding court on five days' written notice given by the prevailing party to the adverse party."29chanrobleslaw

Second , contrary to the CA ruling, the motions for execution were filed on time.30 Section 6, Rule 39 of the Rules of Court provides that a final and executory judgment or order may be executed on motion within five years from the date of its entry.

Atty. Funk explains that the entry of judgment in the mother case was made on June 14, 2007, and that he filed the first motion for execution on August 31, 2007, and the second motion for execution in October 2009.31 Clearly, both motions were filed within the five-year period.

Third, the BIR's opinion that the Foundation properly withheld and remitted the taxes on the attorney's fees is not binding on the courts.32chanrobleslaw

Atty. Funk posits that his fees should not have been subjected to withholding taxes. Rather, the sum withheld should have been included in his gross income for taxable year 2008. Only after deductions of expenses should the resulting net income, if any, be taxed.33 Atty. Funk also criticizes the CA and the RTC's reliance on the BIR opinion without examining its correctness.34chanrobleslaw

Atty. Funk thus prays that we order the RTC to direct the respondents to pay the costs of suit and refund the amount remitted to the BIR.35chanrobleslaw

THE RESPONDENTS' COMMENT

The respondents counter that the denial of the bill of costs is correct as Atty. Funk failed to comply with Section 8, Rule 142 of the Rules of Court, i.e., he failed to raise the issue of the bill of costs in a timely manner. They insist that the February 16, 2009 RTC order had become final because of Atty. Funk's failure to move for its reconsideration or to appeal.36chanrobleslaw

The respondents further contend that Atty. Funk is estopped from questioning the BIR opinion as it was he who sought its issuance. It was only after the BIR opined against his interests did he question the opinion's correctness. In any case, the opinion of the BIR - the agency that has the expertise on taxation — is entitled to great respect.37chanrobleslaw

ISSUES

The present petition brings to the fore two issues: (1) whether the costs of suit can still be executed; and (2) whether Atty. Funk can recover the amount withheld as taxes.

OUR RULING

We deny the petition.

The Execution of the Costs of Suit


To resolve the first issue, we examine the effects of the February 16, 2009 RTC order that denied the first motion for execution.

The respondents point out and Atty. Funk does not dispute that he did not move for reconsideration or appeal the February 16, 2009 RTC order. Still, he argues that the order did not become final because the costs of suit may be executed under Section 6, Rule 39 of the Rules of Court. He also cites Romulo, which purportedly held that costs may be executed despite the finality of the judgment that awarded the costs. He insists that he could, as he did, file with the RTC the second motion for execution.

The Denial of the First Motion for Execution

The RTC held that Atty. Funk failed to comply with Section 8, Rule 142 of the Rules of Court, which states:

chanRoblesvirtualLawlibrary
Section 8. Costs, how taxed. — In inferior courts, the costs shall be taxed by the justice of the peace or municipal judge and included in the judgment. In superior courts, costs shall be taxed by the clerk of the corresponding court on five days' written notice given by the prevailing party to the adverse party. With this notice shall be served a statement of the items of costs claimed by the prevailing party, verified by his oath or that of his attorney. Objections to the taxation shall be made in writing, specifying the items objected to. Either party may appeal to the court from the clerk's taxation. The costs shall be inserted in the judgment if taxed before its entry, and payment thereof shall be enforced by execution. 38 [emphasis ours]

The RTC ruled that Atty. Funk should have given written notice to the respondents five days after the decision became final and executory. Although the RTC used the word after, what it meant was that Atty. Funk should have given the written notice within five days from the date the judgment became final and executory, i.e., date of its entry.39 Hence, the RTC denied the first motion for execution filed on August 31, 2007, or more than two months from the date of entry - June 14, 2007 - of our judgment in the mother case. The CA affirmed the RTC ruling in toto.

The RTC and the CA incorrectly applied Section 8 of Rule 142.

To execute the costs of suit in superior courts (i.e., courts other than the first level courts), Section 8 of Rule 142 does not require the prevailing party to notify the adverse party within five days from the entry of judgment. What Section 8 mandates is that the adverse party must be given at least five days written notice before costs may be taxed or assessed. The obvious purpose of the notice is to give opportunity to the adverse party to object to the costs. The clerk of court will thereafter tax or assess the costs, which assessment may be appealed by either party to the court where execution is sought.

Further, the last sentence of Section 8 of Rule 142 contemplates a scenario where costs may be taxed or assessed even, before the entry of judgment. This possibility contradicts the RTC and CA's conclusion that notice must be given within five days from the date of entry of judgment.

In reality, to require the prevailing party to move for the execution of costs within five days from the date of entry would render nugatory the prescriptive periods for execution of judgments under Section 6 of Rule 39 of the Rules of Court. We elaborate on the significance of these periods vis­a-vis the execution of costs in our discussion below.

The Denial of the Second Motion for Execution

That the RTC and the CA erroneously denied the first motion for execution does not mean that the denial of the second motion for execution was also incorrect. We sustain the denial of the second motion for execution on the following grounds:

chanRoblesvirtualLawlibrary First, the February 16, 2009 RTC order was a final order. Atty. Funk's failure to timely contest the order resulted in its immutability,

Under Section 6, Rule 39 of the Rules of Court, a final and executory judgment or order may be executed on motion within five years from the date of its entry. After the lapse of such time, and before it is barred by the statute of limitations, a judgment may be enforced by action.40chanrobleslaw

Thus, under the rules, there are two modes by which a judgment may be executed: first, on motion if made within five years from the date of entry of the judgment sought to be executed; and second, by an independent action to revive the judgment within the statute of limitations, which is ten years from the date of entry.41chanrobleslaw

Atty. Funk availed of the first mode. However, the February 16, 2009 RTC order denying his first motion for execution was a final order. His failure to move for reconsideration or appeal resulted in the order's finality or immutability.

A final order is one that disposes of the whole subject matter or terminates a particular proceeding or action, leaving nothing to be done but to enforce by execution what has been determined.42 The February 16, 2009 RTC order completely disposed of the issues of the execution of costs and withholding of taxes.

To recall, the respondents had paid the attorney's fees in the total amount of P1,450,501.02.43 The only issues left unresolved were the propriety of the execution of the costs of suit and the withholding of taxes. In its February 16, 2009 order, the RTC ruled that: (1) Atty. Funk could not move for the execution of the costs of suit because he failed to comply with Section 8 of Rule 142; and (2) the BIR opinion was binding on Atty. Funk.

In this way, the RFC resolved all pending matters when it denied the first motion for execution. Atty. Funk's remedy was either to move for reconsideration or appeal the February 16, 2009 RTC order.

Section 1, Rule 41 of the Rules of Court provides:

chanRoblesvirtualLawlibrary
Section 1. Subject of appeal. An appeal may be taken from a judgment or final order that completely disposes of the case, or of a particular matter therein when declared by these Rules to be appealable, [emphasis ours]

We stress that the present case does not involve a litigant who filed a late motion for reconsideration or appeal. Glaringly, Atty. Funk did not appeal or move for reconsideration. Having failed to contest the February 16, 2009 RTC order, Atty. Funk cannot now question its correctness.

On this note, we remind Atty. Funk that no procedural rule is more settled than the courts' strict adherence to the fundamental principle that a decision or an order that has acquired finality becomes immutable and unalterable. A definitive final judgment ox final order, however erroneous, is no longer subject to change or revision. The principle of immutability of judgments is the cornerstone of our justice system; without this iron rule, litigations will not end.44 Indeed, the application of this principle is of utmost necessity both for the parties as well as for the courts.45chanrobleslaw

While the rule on immutability of judgments admits of exceptions, namely: (1) the correction of clerical errors; (2) the nunc pro tune entries that cause no prejudice to any party; (3) void judgments; and (4) whenever circumstances transpire after the finality of the decision rendering its execution unjust and inequitable,46 none of these exceptions are present in the present case.

Further, Atty. Funk committed another procedural error when he directly elevated his case to this Court by moving for execution with the Second Division. Not only did his failure to move for reconsideration (with the RTC) or appeal (to the CA) result in the finality of the February 16, 2009 order; he also bypassed the hierarchy of courts.

Second, Section 6, Rule 39 of the Rules of Court bars a second or subsequent motion for execution that raise the same issues or the same items in the judgment sought to be executed.

Section 6 of Rule 39 provides:

chanRoblesvirtualLawlibrary
Section. 6. Execution by motion or by independent action. A final and executory judgment or order may be executed on motion within five (5) years from the date of its entry. After the lapse of such time, and before it is barred by the statute of limitations, a judgment may be enforced by action. The revived judgment may also be enforced by motion within five (5) years from the dale of its entry and thereafter by action before it is barred by the statute of limilations. [emphasis and italics ours]

To be clear, Section 6 of Rule 39 does not prohibit a second motion for execution. We recognize that there may be instances where the prevailing party can validly or reasonably file a second or subsequent motion for execution.

For example, the losing party in a damages suit may partially question the money judgment against him. While he might agree with the award of actual damages, he may refuse to pay the unrealized income claimed by the prevailing party. Thus, he will appeal the award of unrealized income and let the award of actual damages become final and executory (assuming he does not pay the amount of actual damages outright). In such case, the prevailing party can already move for the execution of the actual damages within five years from the finality of the judgment on actual damages while the award of unrealized income is on appeal.

If the award of unrealized income is later affirmed by the appellate court and the ruling becomes final and executory, the prevailing party can file another motion for execution, this time to implement the award of unrealized income within five years from the finality of the ruling on unrealized income.

However, the filing of a subsequent motion for execution cannot be allowed if the denial of the first motion for execution had become final, and the subsequent motion for execution raises the same issues or items already passed upon. By items, we mean the particular, separable, and identifiable portions of the judgment.

The concept of bar by prior judgment as enunciated in Section 47 (b) of Rule 39 of the Rules of Court47 applies. Bar by prior judgment means that when a right or fact had already been judicially tried on the merits and determined by a court of competent jurisdiction, the final judgment or order shall be conclusive upon the parties and those in privity with them and constitutes an absolute bar to subsequent actions involving the same claim, demand, or cause of action.48chanrobleslaw

The requisites for res judicata under the concept of bar by prior judgment are:

chanRoblesvirtualLawlibrary
(1) The former judgment or order must be final;

(2) It must be a judgment on the merits;

(3) It must have been rendered by a court having jurisdiction over the subject matter and the parties; and cralawlawlibrary

(4) There must be between the first and second actions, identity of parties, subject matter, and cause of action.49chanroblesvirtuallawlibrary

The denial of the first motion for execution bars the second motion for execution because all the requisites of bar by prior judgment are present, namely:

chanRoblesvirtualLawlibrary
  1. The February 16, 2009 order became final because Atty. Funk did not move for reconsideration or appeal;

  2. The February 16, 2009 order was a judgment on the merits because the RTC definitively held: (a) that Atty. Funk was not entitled to the execution of the costs of suit because of his failure to comply with the Section 8, Rule 142 of the Rules of Court; and (b) that the BIR opinion was binding to him;

  3. The RTC had the jurisdiction to resolve the first motion for execution because it was the court of origin;50 and

  4. The first and second motions for execution involved the same parties (Atty. Funk and the respondents), subject matter (the costs of suit and withholding of taxes), and cause of action (the execution of the costs of suit and taxes allegedly wrongly withheld).

Third, the case of Romulo is not applicable to the present case.

Atty. Funk invokes a line in Romulo stating that "even if the decision wherein costs were granted, had already become final, that does not hold true for the costs x x x"51 From this isolated reading of the decision, he concludes that the costs of suit may be executed anytime within the periods provided under Section 6 of Rule 39.

Atty. Funk's contention is inaccurate as he takes our holding in Romulo out of context.

We made the above observation because the clerk of court in that case issued the writ of execution, which included the costs of suit, without assessing whether the bill of costs was accurate. The adverse party was likewise not given the opportunity to contest the bill of costs. Thus, we nullified the writ of execution.52chanrobleslaw

We held that even if the decision wherein costs were granted had already become final, that does not hold true for the costs because it would be unfair for the losing party to shoulder the costs that were not checked for accuracy by the clerk of court. This was the context of the line invoked by Atty. Funk. We did not rule that the costs of suit may, in all instances, be executed anytime within the periods under Section 6 of Rule 39.

Action to Revive Judgment

For the sake of judicial economy, we resolve a question that, although not raised by the parties, will inevitably result from our discussions above: May Atty. Funk still file an independent action (second mode) to execute the costs of suit and taxes withheld?

We answer in the negative.

An action for revival judgment is a procedural means of securing the execution of a previous judgment which has become dormant after the passage of five years without it being executed upon motion of the prevailing party. 53 After the lapse of the five-year period, the judgment is reduced to a mere right of action, which judgment must be enforced, as all other ordinary actions, by the institution of a complaint in the regular form. Such action must be filed within ten (10) years from the date the judgment has become final. 54chanrobleslaw

In concrete terms, the prevailing party, who for some reason or another, failed to move for execution within five years from the date of entry of the judgment, can file an action to have the judgment revived. The rule allowing the filing of an action within ten years from the date of entry merely gives substance to the Civil Code provisions on the prescription of an action upon a judgment.55chanrobleslaw

While Section 6 of Rule 39 does not expressly state that the two modes of execution arc mutually exclusive, it is not difficult to discern why no action upon a judgment can be filed once the prevailing party had availed of the first mode of execution. For the same reason that a second motion for execution raising the same issues or items is barred by the denial of the first motion for execution, so is an independent action raising the same issues or items is barred. The bar by prior judgment principle would equally apply.

To be more specific, an independent action to execute the costs of suit and the taxes withheld would be the same as the first motion for execution that had raised these issues. Since the denial of the first motion for execution has become final and immutable, Atty. Funk is barred from filing an independent action raising exactly the same issues.

The Withholding of Taxes

We emphasize that the RTC squarely ruled on the issue of withholding of taxes in its February 16, 2009 order. Since the order had become final and immutable, it follows that the ruling on withholding of taxes has likewise become final and immutable.

Finally, we note that the sum withheld has been remitted to the BIR. The money is already in the hands of the Government. The Court would bypass established rules of procedure on refund of taxes under the National Internal Revenue Code i f we declare outright that Atty. Funk is entitled to a refund. 56

WHEREFORE, premises considered, we DENY the petition and thereby AFFIRM the November 5, 2013 decision and the April 29, 2014 resolution of the Court of Appeals in CA- G.R. CV No. 97527.

SO ORDERED.cralaw lawlibrary

Carpio, J., Chairperson, Del Castillo, and  Leonen, JJ., concur.
Mendoza, J., on official leave.

Endnotes:


1 Rollo, pp. 3-30. The petition is filed under Rule 45 of the Rules of Court.

2 Id. at 33-44. Associate Justice Stephen C. Cruz penned the assailed decision and resolution with the concurrence of Associate Justice Ramon M. Bato, Jr. and Associate Justice Myra V. Garcia-Fernandez {Special Eleventh Division).

3 Id. at 46-47.

4 RTC Civil Case 89-5622.

5 Rollo, pp. 33-34, see footnote 3 of the Court of Appeals' November 5, 2013 decision.

6 Santos Ventura Hocorma Foundation, Inc. v. Richard V. Funk, 539 Phil. 125,127 (2006). The facts revealed that Teodoro Santos hired Atty. Funk to "protect his other assets because he was afraid that his properties might be the subject of attachments, garnishments and executions should there be future litigations." But it was not clear why the Foundation was established, or how Teodoro Santos was related to the Foundation. The Foundation may have been set up to hold Teodoro Santos's assets for estate planning purposes In any case, the Board of Trustees' confirmation of the SPA rendered discussion on this matter superfluous.

7 Rollo, p. 34.

8 Id.

9 Supra note 6.

10 Id. at 129.

11 Id. at 130.

12 Rollo, p. 42, see footnote 24 of the CA decision.

13 Dated August 31, 2007. Id. at 34.

14 Id. The RTC heard the motion on June 18, 2008. The payments were made with manager's check amounting to P912.831.57, another check in the amount of P37,669.45, plus P500,000.00. The amount of the checks represented Atty. Funk's share in the market value of the properties. It is unclear under the facts whether the P500,000.00 was paid in cash.

15 Id. at 34-35. The bill of costs is itemized as follows: filing fees -P7.676.00; commissioner's fee - P5.000.00; stenographer's fee -P3,000.00; costs in the RTC, CA and & SC -P4,605.00.

16 Section 8, Rule 142 of the RULES OF COURT, provides:

chanRoblesvirtualLawlibrarySection 8. Costs, how taxed. - In inferior courts, the costs shall be taxed by the justice of the peace or municipal judge and included in the judgment. In superior courts, costs shall be taxed by the clerk of the corresponding court on five days' written notice given by the prevailing party to the adverse party. With this notice shall be served a statement of the items of costs claimed by the prevailing party, verified by his oath or that of his attorney. Objections to the taxation shall be made in writing, specifying the items objected to. Either party may appeal to the court from the clerk's taxation. The costs shall be inserted in the judgment if taxed before its entry, and payment thereof shall be enforced by execution.

17 Rollo, p. 35.

18 Id. at 35-36.

19 Id. at 36.

20 Id.

21 Id.

22 Id.  at 37.

23 Id. at 40-44.

24 Id. at 45-47.

25cralawred Id. at 13-16.

26 108 Phil. 346(1960).

28 Id. at 350.

29 Rollo, pp. 15-16.

30 Id. at 17-18.

31 Id. at 18. The records do not show the exact date when Atty. Funk filed the second motion for execution. We note, however, that the RTC resolved to deny the motion on October 23 2009.

32 Id. at 23-29.

33 Id. at 23-24. Atty. Funk's arguments on this point are paraphrased for brevity and clarity.

34 Id. at 25-29.

35 Id. at 29.

36 Id. at 52-55.

37 id. at 55-56.

38 Id. at 35.

39 Id. at 42. See footnote 24 of the CA decision.

40 Section 6, Rule 39 of the RULES OF COURT.

41 Article 1144 of the Civil Code provides, among others, that an action upon a judgment must be brought within ten years from the time the right of action accrues. Under 1152 of the Civil Code, the period for prescription of actions to demand the fulfillment of obligations declared by a judgment commences from the time the judgment became final, which under Section 2 of Rule 36 of the Rules of Court, is the date of its entry.

42 Republic v. Heirs of Oribello, Jr., 705 Phil. 614, 624 (2013), citing RCBC v. Magwin Marketing Corp., 450 Phil. 720, 737 (2003).

43 Supra note 14.

44 Apo Fruits Corporation v. Court of Appeals, 622 Phil. 215, 230-231 (2009).

45 Id.

46 Id.

47 Supapo v. Spouses de Jesus, G.R. No. 198356, April 20, 2015, Res judicata has two concepts: (1) bar by prior judgment as enunciated in Rule 39, Section 47 (b) of the Rules of Civil Procedure; and (2) conclusiveness of judgment in Rule 39, Section 47 (c);

Section 47 (b) of the Rules of Court provides:ChanRoblesVirtualawlibrary
SEC. 47. Effect of judgments or final orders. — The effect of a judgment or final order rendered by a court of the Philippines, having jurisdiction to pronounce the judgment or final order, may be as follows:

chanRoblesvirtualLawlibrary
xxxx

(b) In other cases, the judgment or final order is, with respect to the matter directly adjudged or as to any other matter that could have been raised in relation thereto, conclusive between the parties and their successors in interest by title subsequent to the commencement of the action or special proceeding, litigating for the same thing and under the same title and in the same capacity.

xxxx
48 Id., citing Rizal Commercial Banking Corporation v. Royal Cargo Corporation, 617 Phil. 764, 774 (2009).

49 Id.

50 Section 1, Rule 39, RULES OF COURT.

51 Supra note 25, at 350.

52 Id. at 351.

53 Saligumba v. Palonog, 593 Phil. 420, 426 (2008), citing Panotes v. City Townhouse Development Corporation, G.R. No, 154739. 23 January 2007, 512 SCRA 269; Filipinas Investment and Finance Corporation v. Intermediate Appellate Court, G.R. Nos. 66059-60, 4 December 1989, 179 SCRA 728; Azotes v. Blanco, 85 Phil. 90 (1949).

54 Terry v. People, 373 Phil. 444. 450 (1999)

55 Supra note 39.

56 Section 229 of the National Internal Revenue Code states:

chanRoblesvirtualLawlibrarySection. 229. Recovery of Tax Erroneously or Illegally Collected. - No suit or proceeding shall be maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, of any sum alleged to have been excessively or in any manner wrongfully collected without authority, or of any sum alleged to have been excessively or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner; but such suit or proceeding may be maintained, whether or not such tax. penalty, or sum has been paid under protest or duress

In any case, no such suit or proceeding shall be filed after the expiration of two (2) years from the date of payment of the tax or penalty regardless of any supervening cause that may arise after payment: Provided, however, That the Commissioner may, even without a written claim therefor, refund or credit any tax. where on the face of the return upon which payment was made, such payment appears clearly to have been erroneously paid.



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  • G.R. No. 204750, July 11, 2016 - SUSAN D. CAPILI, Petitioner, v. PHILIPPINE NATIONAL BANK, Respondent.

  • G.R. No. 205753, July 04, 2016 - ROSA PAMARAN, SUBSTITUTED BY HER HEIRS, THROUGH THEIR REPRESENTATIVE, ROSEMARY P. BERNABE, Petitioners, v. BANK OF COMMERCE, Respondent.

  • G.R. No. 200042, July 07, 2016 - FELIZARDO T. GUNTALILIB, Petitioner, v. AURELIO Y. DELA CRUZ AND SALOME V. DELA CRUZ, Respondents.

  • G.R. No. 220598, July 19, 2016 - GLORIA MACAPAGAL-ARROYO, Petitioner, v. PEOPLE OF THE PHILIPPINES AND THE SANDIGANBAYAN (FIRST DIVISION), Respondents.; G.R. No. 220953 - BENIGNO B. AGUAS, Petitioner, v. SANDIGANBAYAN (FIRST DIVISION), Respondent.

  • G.R. No. 205951, July 04, 2016 - UNION BANK OF THE PHILIPPINES, Petitioner, v. PHILIPPINE RABBIT BUS LINES, INC., Respondent.

  • G.R. No. 213660, July 05, 2016 - DR. WENIFREDO T. OÑATE, Petitioner, v. COMMISSION ON AUDIT, Respondent.

  • A.M. No. P-14-3213 [Formerly A.M. No. 12-5-91-RTC], July 12, 2016 - ACCREDITED LOCAL PUBLISHERS: THE WEEKLY ILOCANDIA INQUIRER, THE NORLUZONIAN COURIER, THE AMIANAN TRIBUNE, THE WEEKLY CITY BULLETIN, THE NORTHERN STAR, THE WEEKLY BANAT, THE NORTH LUZON HEADLINE, THE REGIONAL DIARYO, AND HIGH PLAINS JOURNAL ILOCANDIA, Complainants, v. SAMUEL L. DEL ROSARIO, CLERK III, REGIONAL TRIAL COURT, BRANCH 33, BAUANG, LA UNION, Respondent.

  • G.R. No. 193584, July 12, 2016 - HAMBRE J. MOHAMMAD, Petitioner, v. GRACE BELGADO-SAQUETON, IN HER CAPACITY AS DIRECTOR IV, CIVIL SERVICE COMMISSION, REGIONAL OFFICE NO. XVI, Respondent.

  • G.R. No. 212206, July 04, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GABBY CONCEPCION Y NIMENDA AND TOTO MORALES, Accused-Appellants.

  • G.R. No. 213847, July 12, 2016 - JUAN PONCE ENRILE, Petitioner, v. SANDIGANBAYAN (THIRD DIVISION), AND PEOPLE OF THE PHILIPPINES., Respondents.

  • G.R. No. 213568, July 05, 2016 - ALICIA P. LOGARTA, Petitioner, v. CATALINO M. MANGAHIS, Respondent.

  • G.R. No. 209264, July 05, 2016 - DAMASO T. AMBRAY AND CEFERINO T. AMBRAY, JR., Petitioners, v. SYLVIA A. TSOUROUS, CARMENCITA AMBRAY-LAUREL, HEDY AMBRAY-AZORES, VIVIEN AMBRAY-YATCO, NANCY AMBRAY-ESCUDERO, MARISTELA AMBRAY-ILAGAN, ELIZABETH AMBRAY-SORIANO, MA. LUISA FE AMBRAY-ARCILLA, AND CRISTINA AMBRAY-LABIT, Respondents.

  • G.R. No. 208353, July 04, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. STEVE SIATON Y BATE, Accused-Appellant.

  • G.R. No. 212337, July 04, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BELTRAN FUENTES, JR. Accused-Appellant.

  • G.R. No. 220978, July 05, 2016 - CENTURY PROPERTIES, INC., Petitioner, v. EDWIN J. BABIANO AND EMMA B. CONCEPCION, Respondents.

  • G.R. No. 203179, July 04, 2016 - TECHNO DEVELOPMENT & CHEMICAL CORPORATION, Petitioner, v. VIKING METAL INDUSTRIES, INCORPORATED, Respondent.

  • G.R. No. 205728, July 05, 2016 - THE DIOCESE OF BACOLOD, REPRESENTED BY THE MOST REV. BISHOP VICENTE M. NAVARRA AND THE BISHOP HIMSELF IN HIS PERSONAL CAPACITY, Petitioners, v. COMMISSION ON ELECTIONS AND THE ELECTION OFFICER OF BACOLOD CITY, ATTY. MAVIL V. MAJARUCON., Respondents.

  • G.R. No. 204693, July 13, 2016 - GUAGUA NATIONAL COLLEGES, Petitioner, v. GUAGUA NATIONAL COLLEGES FACULTY LABOR UNION AND GUAGUA NATIONAL COLLEGES NON-TEACHING AND MAINTENANCE LABOR UNION, Respondents.

  • G.R. No. 213279, July 11, 2016 - C.F. SHARP CREW MANAGEMENT, INC., BLUE OCEAN SHIP MANAGEMENT, LTD., AND/OR WILLIAM S. MALALUAN, Petitioners, v. WILLIAM C. ALIVIO, Respondent.

  • A.M. No. MTJ-16-1869, July 27, 2016 - MARIE CHRISTINE D. BANCIL, Complainant, v. HONORABLE RONALDO B. REYES, PRESIDING JUDGE OF METROPOLITAN TRIAL COURT OF SAN JUAN CITY, BRANCH 58, Respondent.

  • G.R. No. 220449, July 04, 2016 - PEOPLE OF THE PHILIPPINES, Appellee, v. RUSGIE GARRUCHO Y SERRANO, Appellant.

  • A.C. No. 10631, July 27, 2016 - ERNESTO B. BALBURIAS, Complainant, v. ATTY. AMOR MIA J. FRANCISCO, Respondent.

  • G.R. No. 208264, July 27, 2016 - OFFICE OF THE OMBUDSMAN, Petitioner, v. RICO C. MANALASTAS, Respondent.

  • G.R. No. 206649, July 20, 2016 - FOREST HELLS GOLF AND COUNTRY CLUB, INC., REPRESENTED BY RAINIER L. MADRID, IN A DERIVATIVE CAPACITY AS SHAREHOLDER AND CLUB MEMBER, Petitioner, v. FIL-ESTATE PROPERTIES, INC., AND FIL-ESTATE GOLF DEVELOPMENT, INC., Respondents.

  • G.R. No. 203657, July 11, 2016 - AILEEN ANGELA S. ALFORNON, Petitioner, v. RODULFO DELOS SANTOS AND EDSEL A. GALEOS, Respondents.

  • G.R. No. 206690, July 11, 2016 - BARRIO FIESTA RESTAURANT, LIBERTY ILAGAN, SUNSHINE ONGPAUCO-IKEDA AND MARICO CRISTOBAL, Petitioners, v. HELEN C. BERONIA, Respondent.

  • G.R. No. 189878, July 11, 2016 - WILSON FENIX, REZ CORTEZ AND ANGELITO SANTIAGO, Petitioners, v. THE HONORABLE COURT OF APPEALS AND THE PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 181375, July 13, 2016 - PHIL-NIPPON KYOEI, CORP., Petitioner, v. ROSALIA T. GUDELOSAO, ON HER BEHALF AND IN BEHALF OF MINOR CHILDREN CHRISTY MAE T. GUDELOSAO AND ROSE ELDEN T. GUDELOSAO, CARMEN TANCONTIAN, ON HER BEHALF AND IN BEHALF OF THE CHILDREN CAMELA B. TANCONTIAN, BEVERLY B. TANCONTIAN, AND ACE B. TANCONTIAN, Respondents.

  • G.R. No. 208086, July 27, 2016 - FLORENCIO MORALES, JR., Petitioner, v. OMBUDSMAN CONCHITA CARPIO-MORALES, ATTY. AGNES VST DEVANADERA, ATTY. MIGUEL NOEL T. OCAMPO, ATTY. JOYCE MARTINEZ-BARUT, ATTY. ALLAN S. HILBERO, AND ATTY. EDIZER J. RESURRECION, Respondents.

  • G.R. No. 215192, July 27, 2016 - PEOPLE OF THE PHILIPPINES, Appellee, v. BERNABE M. BARTOLINI, Appellant.

  • G.R. No. 204873, July 27, 2016 - ESTHER PASCUAL, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 204899, July 27, 2016 - HEIRS OF BABAI GUIAMBANGAN, NAMELY, KALIPA B. GUIAMBANGAN, SAYA GUIAMBANGAN DARUS, NENENG P. GUIAMBANGAN, AND EDGAR P. GUIAMBANGAN, Petitioners, v. MUNICIPALITY OF KALAMANSIG, SULTAN KUDARAT, REPRESENTED BY ITS MAYOR ROLANDO P. GARCIA, MEMBERS OF ITS SANGGUNIANG BAYAN, AND ITS MUNICIPAL TREASURER, Respondents.

  • G.R. No. 205010, July 18, 2016 - PETRON GASUL LPG DEALERS ASSOCIATION AND TOTALGAZ LPG DEALERS ASSOCIATION, Petitioners, v. ELENA LAO, IMELDA LAO, POMPIDOU GOLANGCO, JEREMY WILSON GOLANGCO, CARMEN CASTILLO, AND/OR OCCUPANTS OF BAGUIO GAS CORPORATION, Respondents.

  • G.R. No. 180060, July 13, 2016 - SPOUSES AUGUSTO AND NORA NAVARRO, Petitioners, v. RURAL BANK OF TARLAC, INC., Respondent.

  • G.R. No. 194121, July 11, 2016 - TORRES-MADRID BROKERAGE, INC., Petitioner, v. FEB MITSUI MARINE INSURANCE CO., INC. AND BENJAMIN P. MANALASTAS, DOING BUSINESS UNDER THE NAME OF BMT TRUCKING SERVICES, Respondents.

  • G.R. No. 200352, July 20, 2016 - MARY JUNE CELIZ, Petitioner, v. CORD CHEMICALS, INC., LEONOR G. SANZ, AND MARIAN ONTANGCO, Respondents.

  • G.R. No. 210715, July 18, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RUSTICO YGOT Y REPUELA, Accused-Appellants.

  • G.R. No. 221636, July 11, 2016 - LAND BANK PHILIPPINES, OF THE Petitioner, v. THE COURT OF APPEALS AND HEIRS OF MANUEL BOLAÑOS, Respondents.

  • G.R. No. 189312, July 28, 2016 - FE B. SAGUINSIN, Petitioner, v. AGAPITO LIBAN, CESARIO LIBAN, EDDIE TANGUILAN, PACENCIA MACANANG, ISIDRO NATIVIDAD, TIMMY SIBBALUCA AND ISIDRO SIBBALUCA, Respondents.

  • G.R. No. 201436, July 11, 2016 - SPOUSES MAMERTO AND ADELIA* TIMADO, Petitioners, v. RURAL BANK OF SAN JOSE, INC., TEDDY MONASTERIO, IN HIS CAPACITY AS ITS PRESIDENT/MANAGER, AND ATTY. AVELINO SALES, Respondents.

  • G.R. No. 198925, July 13, 2016 - SPOUSES ARCHIBAL LATOJA AND CHARITO LATOJA, Petitioners, v. HONORABLE ELVIE LIM, PRESIDING JUDGE, BRANCH 1, REGIONAL TRIAL COURT, BORONGAN, EASTERN SAMAR, ATTY. JESUS APELADO, REGISTER OF DEEDS, BORONGAN, EASTERN SAMAR, ALVARO CAPITO, AS SHERIFF, BRANCH 2, REGIONAL TRIAL COURT, BORONGAN, EASTERN SAMAR, AND TERESITA CABE, REPRESENTED BY ADELINA ZAMORA, Respondents.

  • G.R. No. 195641, July 11, 2016 - TARCISIO S. CALILUNG, Petitioner, v. PARAMOUNT INSURANCE CORPORATION, RP TECHNICAL SERVICES, INC., RENATO L. PUNZALAN AND JOSE MANALO, JR., Respondents.

  • G.R. No. 212346, July 07, 2016 - RICHARD V. FUNK, Petitioner, v. SANTOS VENTURA HOCORMA FOUNDATION, INC., FEDERICO O. ESCALER, JOSE M. ZARAGOZA, DOMINGO L. MAPA, ERNESTO C. PEREZ AND ARISTON ESTRADA, SR., Respondents.

  • G.R. No. 195147, July 11, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PHILIPPINE NATIONAL BANK, Respondent.

  • G. R. No. 188283, July 20, 2016 - CATHAY PACIFIC AIRWAYS, LTD., Petitioner, v. SPOUSES ARNULFO AND EVELYN FUENTEBELLA, Respondents.

  • G.R. No. 219627, July 04, 2016 - NATIONAL POWER CORPORATION, Petitioner, v. SOUTHERN PHILIPPINES POWER CORPORATION, Respondent.

  • G.R. No. 187400, July 13, 2016 - FELICISIMO FERNANDEZ, SPOUSES DANILO AND GENEROSA VITUG- LIGON, Petitioners, v. SPOUSES ISAAC AND CONCEPCION RONULO Respondents.

  • A.C. No. 11078, July 19, 2016 - VERLITA V. MERCULLO AND RAYMOND VEDANO, Complainants, v. ATTY. MARIE FRANCES E. RAMON, Respondent.

  • G.R. No. 211028, July 13, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JONATHAN ARCILLO, Accused-Appellant.

  • G.R. No. 191442, July 27, 2016 - THE MUNICIPALITY OF ALFONSO LISTA, IFUGAO, REPRESENTED BY CHARLES L. CATTILING, IN HIS CAPACITY AS MUNICIPAL MAYOR AND ESTRELLA S. ALIGUYON, IN HER CAPACITY AS MUNICIPAL TREASURER, Petitioner, v. THE COURT OF APPEALS, SPECIAL FORMER SIXTH DIVISION AND SN ABOITIZ POWER-MAGAT, INC.., Respondents.

  • G.R. No. 206927, July 13, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DARIUS RENIEDO Y CAUILAN, Accused-Appellants.

  • G.R. No. 204267, July 25, 2016 - LUZ S. ALMEDA, Petitioner, v. OFFICE OF THE OMBUDSMAN (MINDANAO) AND THE PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. Nos. 205963-64, July 07, 2016 - AMANDO A. INOCENTES, Petitioner, v. PEOPLE OF THE PHILIPPINES, HON. ROLAND B. JURADO, IN HIS CAPACITY AS CHAIRPERSON, SANDIGANBAYAN, FIFTH DIVISION, HON. CONCHITA CARPIO MORALES, IN HER CAPACITY AS OMBUDSMAN, AS COMPLAINANT; AND HON. FRANCIS H. JARDELEZA, OFFICE OF THE SOLICITOR GENERAL (OSG), IN ITS CAPACITY AS COUNSEL FOR THE PEOPLE, Respondents.

  • G.R. No. 205839, July 07, 2016 - LAND BANK OF THE PHILIPPINES, Petitioner, v. NARCISO L. KHO, Respondent.; G.R. No. 205840 - MA. LORENA FLORES AND ALEXANDER CRUZ, Petitioners, v. NARCISO L. KHO, Respondent.

  • G.R. No. 206888, July 04, 2016 - PEOPLE OF THE PHILIPPINES, Appellee, v. MARITESS CAYAS Y CALITIS @ "TETET", Appellant.

  • G.R. No. 204222, July 04, 2016 - NEPTUNE METAL SCRAP RECYCLING, INC., Petitioner, v. MANILA ELECTRIC COMPANY AND THE PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 191492, July 04, 2016 - PATRICIA SIBAYAN REPRESENTED BY TEODICIO SIBAYAN, Petitioner, v. EMILIO COSTALES, SUSANA ISIDRO, RODOLFO ISIDRO, ANNO ISIDRO AND ROBERTO CERANE., Respondents.

  • A.M. No. RTJ-14-2369 [Formerly OCA I.P.I. No. 12-3907-RTJ], July 26, 2016 - DEPARTMENT OF JUSTICE, REPRESENTED BY SECRETARY LEILA M. DE LIMA, Petitioner, v. JUDGE ROLANDO G. MISLANG, PRESIDING JUDGE, BRANCH 167, REGIONAL TRIAL COURT, PASIG CITY, RESPONDENT.; A.M. No. RTJ-14-2372 [FORMERLY OCA I.P.I. No. 11-3736-RTJ] - HOME DEVELOPMENT MUTUAL FUND (HDMF), REPRESENTED BY ATTY. JOSE ROBERTO F. PO, Petitioner, v. JUDGE ROLANDO G. MISLANG, PRESIDING JUDGE, BRANCH 167, REGIONAL TRIAL COURT, PASIG CITY, Respondent.

  • G.R. No. 210192, July 04, 2016 - ROSALINDA S. KHITRI AND FERNANDO S. KHITRI, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • A.M. OCA IPI No. 12-204-CA-J, July 26, 2016 - RE: VERIFIED COMPLAINT FOR DISBARMENT OF AMA LAND, INC. (REPRESENTED BY JOSEPH B. USITA) AGAINST COURT OF APPEALS ASSOCIATE JUSTICES HON. DANTON Q. BUESER, HON. SESINANDO E. VILLON AND HON. RICARDO G. ROSARIO.

  • G.R. No. 200537, July 13, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RODRIGO QUITOLAY BALMONTE, Accused-Appellants.

  • G.R. No. 183934, July 20, 2016 - ERNESTO GALANG AND MA. OLGA JASMIN CHAN, Petitioners, v. BOIE TAKEDA CHEMICALS, INC. AND/OR KAZUHIKO NOMURA, Respondents.

  • G.R. No. 183645, July 20, 2016 - HEIRS OF GAMALIEL ALBANO, REPRESENTED BY ALEXANDER ALBANO AND ALL OTHER PERSON LIVING WITH THEM IN THE SUBJECT PREMISES, Petitioners, v. SPS. MENA C. RAVANES AND ROBERTO RA VANES, Respondents.

  • G.R. No. 212426, July 26, 2016 - RENE A.V. SAGUISAG, WIGBERTO E. TAÑADA, FRANCISCO "DODONG" NEMENZO, JR., SR. MARY JOHN MANANZAN, PACIFICO A. AGABIN, ESTEBAN "STEVE" SALONGA, H. HARRY L. ROQUE, JR., EVALYN G. URSUA, EDRE U. OLALIA, DR. CAROL PAGADUAN-ARAULLO, DR. ROLAND SIMBULAN, AND TEDDY CASIÑO, Petitioners, v. EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR., DEPARTMENT OF NATIONAL DEFENSE SECRETARY VOLTAIRE GAZMIN, DEPARTMENT OF FOREIGN AFFAIRS SECRETARY ALBERT DEL ROSARIO, JR., DEPARTMENT OF BUDGET AND MANAGEMENT SECRETARY FLORENCIO ABAD, AND ARMED FORCES OF THE PHILIPPINES CHIEF OF STAFF GENERAL EMMANUEL T. BAUTISTA, Respondents.; G.R. No. 212444 - BAGONG ALYANSANG MAKABAYAN (BAYAN), REPRESENTED BY ITS SECRETARY GENERAL RENATO M. REYES, JR., BAYAN MUNA PARTY-LIST REPRESENTATIVES NERI J. COLMENARES, AND CARLOS ZARATE, GABRIELA WOMEN'S PARTY-LIST REPRESENTATIVES LUZ ILAGAN AND EMERENCIANA DE JESUS, ACT TEACHERS PARTY-LIST REPRESENTATIVE ANTONIO L. TINIO, ANAKPAWIS PARTY-LIST REPRESENTATIVE FERNANDO HICAP, KABATAAN PARTY-LIST REPRESENTATIVE TERRY RIDON, MAKABAYANG KOALISYON NG MAMAMAYAN (MAKABAYAN), REPRESENTED BY SATURNINO OCAMPO, AND LIZA MAZA, BIENVENIDO LUMBERA, JOEL C. LAMANGAN, RAFAEL MARIANO, SALVADOR FRANCE, ROGELIO M. SOLUTA, AND CLEMENTE G. BAUTISTA, Petitioners, v. DEPARTMENT OF NATIONAL DEFENSE (DND) SECRETARY VOLTAIRE GAZMIN, DEPARTMENT OF FOREIGN AFFAIRS SECRETARY ALBERT DEL ROSARIO, EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR., ARMED FORCES OF THE PHILIPPINES CHIEF OF STAFF GENERAL EMMANUEL T. BAUTISTA, DEFENSE UNDERSECRETARY PIO LORENZO BATINO, AMBASSADOR LOURDES YPARRAGUIRRE, AMBASSADOR J. EDUARDO MALAYA, DEPARTMENT OF JUSTICE UNDERSECRETARY FRANCISCO BARAAN III, AND DND ASSISTANT SECRETARY FOR STRATEGIC ASSESSMENTS RAYMUND JOSE QUILOP AS CHAIRPERSON AND MEMBERS, RESPECTIVELY, OF THE NEGOTIATING PANEL FOR THE PHILIPPINES ON EDCA, Respondents.; KILUSANG MAYO UNO, REPRESENTED BY ITS CHAIRPERSON, ELMER LABOG, CONFEDERATION FOR UNITY, RECOGNITION AND ADVANCEMENT OF GOVERNMENT EMPLOYEES (COURAGE), REPRESENTED BY ITS NATIONAL PRESIDENT FERDINAND GAITE, NATIONAL FEDERATION OF LABOR UNIONS-KILUSANG MAYO UNO, REPRESENTED BY ITS NATIONAL PRESIDENT JOSELITO USTAREZ, NENITA GONZAGA, VIOLETA ESPIRITU, VIRGINIA FLORES, AND ARMANDO TEODORO, JR., Petitioners-In-Intervention,; RENE A.Q. SAGUISAG, JR., Petitioner-In-Intervention.

  • G.R. No. 208527, July 20, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ARDO BACERO Y CASABON, Accused-Appellants.

  • G.R. No. 190408, July 20, 2016 - BENJIE B. GEORG REPRESENTED BY BENJAMIN C. BELARMINO, JR., Petitioner, v. HOLY TRINITY COLLEGE, INC., Respondent.

  • G.R. No. 215764, July 13, 2016 - RICHARD K. TOM, Petitioner, v. SAMUEL N. RODRIGUEZ, Respondent.

  • A.C. No. 10944, July 12, 2016 - NORMA M. GUTIERREZ, Complainant, v. ATTY. ELEANOR A. MARAVILLA-ONA. Respondent.

  • G.R. No. 204605, July 19, 2016 - INTELLECTUAL PROPERTY ASSOCIATION OF THE PHILIPPINES, Petitioner, v. HON. PAQUITO OCHOA, IN HIS CAPACITY AS EXECUTIVE SECRETARY, HON. ALBERT DEL ROSARIO, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF FOREIGN AFFAIRS, AND HON. RICARDO BLANCAFLOR, IN HIS CAPACITY AS THE DIRECTOR GENERAL OF THE INTELLECTUAL PROPERTY OFFICE OF THE PHILIPPINES, Respondents.

  • A.C. No. 11316, July 12, 2016 - PATRICK A. CARONAN, Complainant, v. RICHARD A. CARONAN A.K.A. "ATTY. PATRICK A. CARONAN," Respondent.

  • G.R. No. 206054, July 25, 2016 - PEOPLE OF THE PHILIPPINES, Appellee, v. MINNIE TUMULAK Y CUENCA, Appellant.

  • G.R. No. 206906, July 25, 2016 - PEOPLE OF THE PHILIPPINES, Appellee, v. FLORDILINA RAMOS, Appellant.

  • G.R. No. 217999, July 26, 2016 - TERESITA P. DE GUZMAN, IN HER CAPACITY AS FORMER GENERAL MANAGER; BERNADETTE B. VELASQUEZ, IN HER CAPACITY AS FINANCE MANAGER; ATTY. RODOLFO T. TABANGIN, ATTY. ANTONIO A. ESPIRITU, ATTY. MOISES P. CATING, IN THEIR CAPACITIES AS FORMER MEMBERS OF THE BAGNIO WATER DISTRICT (BWD) BOARD OF DIRECTORS; AND SONIA A. DAOAS AND ENGR. FELINO D. LAGMAN, IN THEIR CAPACITIES AS INCUMBENT MEMBERS OF THE BOARD OF DIRECTORS, Petitioners, v. COMMISSION ON AUDIT, CENTRAL OFFICE, REPRESENTED BY ITS CHAIRPERSON MICHAEL G. AGUINALDO, COMMISSIONER JUANITO G. ESPINO, JR., COMMISSIONER HEIDI MENDOZA, AND NILDA B. PLARAS, DIRECTOR IV, COMMISSION SECRETARY, Respondents.

  • G.R. No. 213598, July 27, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MERCELITA1 ARENAS Y BONZO @ MERLY, Accused-Appellants.

  • G.R. No. 208009, July 11, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EDILBERTO PUSING Y TAMOR, Accused-Appellant.

  • A.M. No. P-16-3471 (Formerly A.M. No. 15-06-197-RTC), July 26, 2016 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. JOHN REVEL B. PEDRIÑA, CLERK III, BRANCH 200, REGIONAL TRIAL COURT, LAS PIÑAS CITY, Respondent.

  • G.R. No. 199151-56, July 25, 2016 - PEOPLE OF THE PHILIPPINES, Petitioner, v. THE SANDIGANBAYAN, FIFTH DIVISION, LT. GEN. LEOPOLDO S. ACOT, B/GEN. ILDEFONSO N. DULINAYAN, LT. COL. SANTIAGO B. RAMIREZ, LT. COL. CESAR M. CARINO, MAJ. PROCESO T. SABADO, MAJ. PACQUITO L. CUENCA, 1LT. MARCELINO M. MORALES, M/SGT. ATULFO D. TAMPOLINO, REMEDIOS "REMY" DIAZ, JOSE GADIN, JR., GLENN ORQUIOLA, HERMINIGILDA LLAVE, GLORIA BAYONA AND RAMON BAYONA JR., Respondents.

  • G.R. No. 190158, July 20, 2016 - HEIRS OF LIBERATO CASTILLEJOS AND RURAL BANK OF AGOO, LA UNION, Petitioners, v. LA TONDEÑA INCORPORADA, Respondent.

  • G.R. No. 208837, July 20, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DONNA RIVERA Y DUMO, Accused-Appellant.

  • G.R. No. 210801, July 18, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ALVIN CENIDO Y PICONES AND REMEDIOS CONTRERAS Y CRUZ, Accused-Appellants.

  • G.R. No. 213529, July 13, 2016 - JANET LIM NAPOLES, Petitioner, v. HON. SECRETARY LEILA DE LIMA, PROSECUTOR GENERAL CLARO ARELLANO, AND SENIOR DEPUTY STATE PROSECUTOR THEODORE M. VILLANUEVA, IN THEIR CAPACITIES AS OFFICERS OF THE DEPARTMENT OF JUSTICE, HON. ELMO M. ALAMEDA, IN HIS CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF MAKATI, BRANCH 150, NATIONAL BUREAU OF INVESTIGATION (NBI), ARTURO F. LUY, GERTRUDES K. LUY, ANNABELLE LUY-REARIO, AND BENHUR K. LUY, Respondents.

  • G.R. No. 215340, July 13, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GLORIA CAIZ Y TALVO, Accused-Appellants.

  • G.R. No. 202514, July 25, 2016 - ANNA MARIE L. GUMABON, Petitioner, v. PHILIPPINE NATIONAL BANK, Respondent.

  • G.R. No. 192477, July 27, 2016 - MOMARCO IMPORT COMPANY, INC., Petitioner, v. FELICIDAD VILLAMENA, Respondent.

  • G.R. No. 210606, July 27, 2016 - GRACE PARK* INTERNATIONAL CORPORATION AND WOODLINK REALTY CORPORATION, Petitioners, v. EASTWEST BANKING CORPORATION, SECURITY BANKING CORPORATION, ALLIED BANKING CORPORATION, REPRESENTED BY THE TRUSTEE AND ATTORNEY-IN-FACT OF EASTWEST BANKING CORPORATION TRUST DIVISION, EMMANUEL L. ORTEGA, IN HIS CAPACITY AS THE EX-OFFICIO SHERIFF OF THE REGIONAL TRIAL COURT, MALOLOS CITY, BULACAN, EDRIC C. ESTRADA, IN HIS CAPACITY AS SHERIFF IV OF THE REGIONAL TRIAL COURT, MALOLOS CITY, BULACAN, Respondent.

  • G.R. No. 172682, July 27, 2016 - SULPICIO LINES, INC., Petitioner, v. NAPOLEON SESANTE, NOW SUBSTITUTED BY MARIBEL ATILANO, KRISTEN MARIE, CHRISTIAN IONE, KENNETH KERRN AND KARISNA KATE, ALL SURNAMED SESANTE, Respondent.

  • G.R. No. 199180, July 27, 2016 - THELMA RODRIGUEZ, JOINED BY HER HUSBAND, Petitioners, v. SPOUSES JAIME SIOSON AND ARMI SIOSON, ET AL., Respondents.

  • G.R. No. 181335, July 27, 2016 - MARIO SALUTA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • A.C. No. 5951, July 12, 2016 - JUTTA KRURSEL, Complainant, v. ATTY. LORENZA A. ABION, Respondent.

  • G.R. No. 218665, July 20, 2016 - JULIUS BAUTTSTA, ARSENIO LARANANG, REYNALDO BALDEMOR, MANAYAN, NORMA FLORES, CONSUELO ESTIGOY, CARMELITA VALMONTE, SIMEON MARTIN, MAGDALENA GADIAN, JOSE GINNO DELA MERCED, JOVEN SILAN, JR., JULIO DIAZ, GIDEON ACOSTA, AND WENCESLA BAUTISTA, Petitioners, v. LT. COL. BENITO DONIEGO, JR., LT. COL. ALFREDO PATARATA, AND MAJOR GENERAL GREGORIO PIO CATAPANG, Respondent.

  • A.C. No. 9492, July 11, 2016 - PLUTARCO E. VAZQUEZ, Complainants, v. ATTY. DAVID LIM QUECO KHO, Respondent.

  • A.C. No. 6387 [Formerly CBD Case No. 11-3001], July 19, 2016 - GABINO V. TOLENTINO AND FLORDELIZA C. TOLENTINO, Complainants, v. ATTY. HENRY B. SO AND ATTY. FERDINAND L. ANCHETA, Respondents.

  • G.R. No. 215723, July 27, 2016 - DOREEN GRACE PARILLA MEDINA, A.K.A. "DOREEN GRACE MEDINA KOIKE," Petitioner, v. MICHIYUKI KOIKE, THE LOCAL CIVIL REGISTRAR OF QUEZON CITY, METRO MANILA, AND THE ADMINISTRATOR AND CIVIL REGISTRAR GENERAL OF THE NATIONAL STATISTICS OFFICE, Respondent.

  • G.R. No. 204494, July 27, 2016 - JO-ANN DIAZ-SALGADO AND HUSBAND DR. GERARD C. SALGADO, Petitioners, v. LUIS G. ANSON, Respondent.

  • G.R. No. 213601, July 27, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. FRANKIE GERERO, ROLITO GERERO Y ARMIROL, CHRISTOPHER GERERO, ALFIE ESPINOSA Y MENDEZ AND RENATO BARTOLOME Y JAIME, ACCUSED, ROLITO GERERO Y ARMIROL, ALFIE ESPINOSA Y MENDEZ AND RENATO BARTOLOME Y JAIME, Accused-Appellants.

  • G.R. No. 217381, July 20, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. VICENTE R. SALVADOR, Accused-Appellant.

  • A.C. No. 7072, July 27, 2016 - VIRGILIO D. MAGAWAY AND CESARIO M. MAGAWAY, Complainants, v. ATTY. MARIANO A. AVECILLA, Respondent.

  • G.R. No. 212615, July 19, 2016 - LEODEGARIO A. LABAO, JR., Petitioner, v. COMMISSION ON ELECTIONS AND LUDOVICO L, MARTELINO, JR., Respondents.; G.R. NO. 212989 - SHARON GRACE MARTINEZ-MARTELINO, Petitioner, v. COMMISSION ON ELECTIONS AND VICE MAYOR JOSE O. ALBA, JR., Respondent.

  • G.R. Nos. 194763-64, July 20, 2016 - WILFRED GACUS YAMSON, ASSISTANT GENERAL MANAGER A, REY CAÑETE CHAVEZ, DEPARTMENT MANAGER C, ARNOLD DOMINGO NAVALES, DEPARTMENT MANAGER C, ROSINDO JAPAY ALMONTE, DIVISION MANAGER C, ALFONSO EDEN LAID, ASSISTANT GENERAL MANAGER A, AND WILLIAM V. GUILLEN, DEPARTMENT MANAGER C, (ALL OF) DAVAO CITY WATER DISTRICT, BAJADA, DAVAO CITY, Petitioners, v. DANILO C. CASTRO AND GEORGE F. INVENTOR, Respondents.

  • G.R. No. 210710, July 27, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. LUISITO GABORNE Y CINCO, Accused-Appellant.

  • G.R. No. 209271, July 26, 2016 - INTERNATIONAL SERVICE FOR THE ACQUISITION OF AGRI-BIOTECH APPLICATIONS, INC., Petitioner, v. GREENPEACE SOUTHEAST ASIA (PHILIPPINES), MAGSASAKA AT SIYENTIPIKO SA PAGPAPAUNLAD NG AGRIKULTURA (MASIPAG), REP. TEODORO CASINO, DR. BEN MALAYANG III, DR. ANGELINA GALANG, LEONARDO AVILA III, CATHERINE UNTALAN, ATTY, MARIA PAZ LUNA, JUANITO MODINA, DAGOHOY MAGAWAY, DR. ROMEO QUIJANO, DR. WENCESLAO KIAT, JR., ATTY. H. HARRY ROQUE, JR., FORMER SEN. ORLANDO MERCADO, NOEL CABANGON, MAYOR EDWARD S. HAGEDORN, AND EDWIN MARTHINE LOPEZ, RESPONDENTS. CROP LIFE PHILIPPINES, INC., Petitioner-In-Intervention.; G.R. NO. 209276 - ENVIRONMENTAL MANAGEMENT BUREAU OF THE DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES, BUREAU OF PLANT INDUSTRY AND THE FERTILIZER AND PESTICIDE AUTHORITY OF THE DEPARTMENT OF AGRICULTURE, Petitioners, v. COURT OF APPEALS, GREENPEACE SOUTHEAST ASIA (PHILIPPINES), MAGSASAKA AT SIYENTIPIKO SA PAGPAPAUNLAD NG AGRIKULTURA (MASIPAG), REP. TEODORO CASINO, DR. BEN MALAYANG III, DR, ANGELINA GALANG, LEONARDO AVILA HI, CATHERINE UNTALAN, ATTY. MARIA PAZ LUNA, JUANITO MODINA, DAGOHOY MAGAWAY, DR. ROMEO QUIJANO, DR. WENCESLAO KIAT, JR., ATTY. H. HARRY ROQUE, JR., FORMER SEN. ORLANDO MERCADO, NOEL CABANGON, MAYOR EDWARD S. HAGEDORN, AND EDWIN MARTHINE LOPEZ, RESPONDENTS. CROP LIFE PHILIPPINES, INC., Petitioner-In-Intervention.; G.R. NO. 209301 - UNIVERSITY OF THE PHILIPPINES LOS BAÑOS FOUNDATION, INC.,. Petitioner, v. GREENPEACE SOUTHEAST ASIA (PHILIPPINES) MAGSASAKA AT SIYENTIPIKO SA PAGPAPAUNLAD NG AGRIKULTURA (MASIPAG), REP. TEODORO CASINO, DR. BEN MALAYANG III, DR. ANGELINA GALANG, LEONARDO AVILA III, CATHERINE UNTALAN, ATTY. MARIA PAZ LUNA, JUANITO MODINA, DAGOHOY MAGAWAY, DR. ROMEO QUIJANO, DR. WENCESLAO KIAT, JR., ATTY. H. HARRY L. ROQUE, JR., FORMER SEN. ORLANDO MERCADO, NOEL CABANGON, MAYOR EDWARD S. HAGEDORN, AND EDWIN MARTHINE LOPEZ, Respondents.; G.R. NO. 209430 - UNIVERSITY OF THE PHILIPPINES LOS BAÑOS, Petitioner, v. GREENPEACE SOUTHEAST ASIA (PHILIPPINES), MAGSASAKA AT SIYENTIPIKO SA PAGPAPAUNLAD NG AGRIKULTURA (MASIPAG), REP. TEODORO CASINO, DR. BEN MALAYANG III, DR. ANGELINA GALANG, LEONARDO AVILA III, CATHERINE UNTALAN, ATTY. MARIA PAZ LUNA, JUANITO MODINA, DAGOROY MAGAWAY, DR. ROMEO QUIJANO, DR. WENCESLAO KIAT, JR., ATTY. H. HARRY L. ROQUE, JR., FORMER SEN. ORLANDO MERCADO, NOEL CABANGON, MAYOR EDWARD S. HAGEDORN, AND PROMULGATED: EDWIN MARTHINE LOPEZ, Respondent.

  • A.M. No. 12-8-07-CA, July 26, 2016 - RE: LETTER OF COURT OF APPEALS JUSTICE VICENTE S.E. VELOSO FOR ENTITLEMENT TO LONGEVITY PAY FOR HIS SERVICES AS COMMISSION MEMBER III OF THE NATIONAL LABOR RELATIONS COMMISSION; A.M. NO. 12-9-5-SC - RE: COMPUTATION OF LONGEVITY PAY OF COURT OF APPEALS JUSTICE ANGELITA A, GACUTAN; A.M. NO. 13-02-07-SC - RE: REQUEST OF COURT OF APPEALS JUSTICE REMEDIOS A. SALAZAR- FERNANDO THAT HER SERVICES AS MTC JUDGE AND AS COMELEC COMMISSIONER BE CONSIDERED AS PART OF HER JUDICIAL SERVICE AND INCLUDED IN THE COMPUTATION/ADJUSTMENT OF HER LONGEVITY PAY., Respondent.

  • G.R. No. 202050, July 25, 2016 - PHILIPPINE NATIONAL OIL COMPANY AND PNOC DOCKYARD & ENGINEERING CORPORATION, Petitioners, v. KEPPEL PHILIPPINES HOLDINGS, INC., Respondent.

  • G.R. No. 210991, July 12, 2016 - DUTY FREE PHILIPPINES CORPORATION (FORMERLY DUTY FREE PHILIPPINES) DULY REPRESENTED BY ITS CHIEF OPERATING OFFICER, LORENZO C. FORMOSO, Petitioner, v. COMMISSION ON AUDIT, HON. MA. GRACIA M. PULIDO TAN, CHAIRPERSON AND HON. HEIDI L. MENDOZA, COMMISSIONER, Respondent.

  • A.C. No. 10117, July 25, 2016 - IN RE: RESOLUTION DATED AUGUST 14, 2013 OF THE COURT OF APPEALS IN CA- PRESENT: GR.CV NO. 94656, v. ATTY. GIDEON D.V. MORTEL, Respondent.