Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2016 > June 2016 Decisions > G.R. No. 214901, June 15, 2016 - LAND BANK OF THE PHILIPPINES, Petitioner, v. APOLONIO KHO, REPRESENTED BY HIS HEIRS, NAMELY: PERLA LUZ, KRYPTON, KOSELL, KYRIN, AND KELVIN, ALL SURNAMED KHO, Respondents.:




G.R. No. 214901, June 15, 2016 - LAND BANK OF THE PHILIPPINES, Petitioner, v. APOLONIO KHO, REPRESENTED BY HIS HEIRS, NAMELY: PERLA LUZ, KRYPTON, KOSELL, KYRIN, AND KELVIN, ALL SURNAMED KHO, Respondents.

PHILIPPINE SUPREME COURT DECISIONS

FIRST DIVISION

G.R. No. 214901, June 15, 2016

LAND BANK OF THE PHILIPPINES, Petitioner, v. APOLONIO KHO, REPRESENTED BY HIS HEIRS, NAMELY: PERLA LUZ, KRYPTON, KOSELL, KYRIN, AND KELVIN, ALL SURNAMED KHO, Respondents.

D E C I S I O N

PERLAS-BERNABE, J.:

Before the Court is a petition for review on certiorari1 assailing the Decision2 dated August 29, 2014 of the Court of Appeals of Cebu City (CA) in CA-G.R. SP No. 06365, which affirmed the Decision3 dated August 11, 2011 of the Regional Trial Court of Dumaguete City, Negros Oriental, Branch 32 (RTC), acting as a Special Agrarian Court (SAC), in Civil Case No. 2007-14511, directing petitioner the Land Bank of the Philippines (LBP) to: (a) pay respondents the remaining balance of the just compensation in the amount of P1,353,008.26, with legal interest at the rate of 12% per annum (p.a.) from May 27, 2002 until fully paid; (b) pay its share in the Commissioners' fees in the amount of P30,000.00; and (c) release the initial deposit of P49,601.20 to respondents Apolonio Kho, represented by his heirs, namely: Perla Luz, Krypton, Kosell, Kyrin, and Kelvin, all surnamed Kho (respondents).

The Facts

Apolonio was the registered owner of a parcel of land located at Lamogong, Manjuyod, Negros Oriental, containing an area of 23.2885 hectares (has.), and covered by Transfer Certificate of Title (TCT) No. HT-556. He was survived by his spouse Perla Luz Kho and his four (4) children, namely: Krypton, Kosell, Kelvin, and Kyrin.4chanrobleslaw

A 22.9747-ha. portion of the said land (subject land) was placed under the Operation Land Transfer Program5 pursuant to Presidential Decree No. (PD) 27.6 On December 6, 1993, Claims Processing Form No. 07 (NO) E093-0157 covering 10.9410 has. was approved by the LBP, which, together with the Department of Agrarian Reform (DAR), offered as just compensation the amount of P25,269.327 in accordance with8 Executive Order No. (EO) 228,9 series of 1987. On the other hand, Claims Processing Form No. 07 (NO) EO91-0588 covering the remaining area of 12.0337 has. was received by the LBP on September 19, 1997, which valued the land at P24,331.88.10chanrobleslaw

However, Apolonio rejected the valuations,11 prompting the LBP to deposit the said amounts in cash and Agrarian Reform Bonds on December 8, 1993 and December 8, 1997 in his name.12chanrobleslaw

After a summary administrative proceeding for the determination of just compensation, docketed as DARAB Case No. VII-03-NO-03,13 the Office of the Provincial Adjudicator of the Department of Agrarian Reform Adjudication Board (PARAD) issued an Order14 dated July 31, 2003, fixing the value of the subject land at P109,748.3515 in accordance with EO 228 but set the Government Support Price (GSP) for corn at P4.50/kilogram (kg) in 1993 and P6.00/kg in 1997, as certified by the National Food Authority Provincial Manager of Negros Oriental, while the Average Gross Production (AGP) was fixed at 23 cavans/ha. as established by the Barangay Committee on Land Production of Brgy. Lamogong, Bindoy, Negros Oriental.16chanrobleslaw

Meanwhile, on May 27, 2002, TCT No. HT-556 was partially cancelled covering the subject land, and the corresponding Emancipation Patents were issued transferring ownership to the beneficiaries.17chanrobleslaw

Disagreeing with the PARAD's computation, the LBP appealed to the Department of Agrarian Reform Adjudication Board (DARAB),18 which dismissed the same in a Decision19 dated December 11, 2006, thereby affirming in toto the PARAD's order.20 The LBP moved for reconsideration but the same was denied in a Resolution dated August 18, 2007.21chanrobleslaw

Thus, on October 3, 2007,22 the LBP filed a petition23 for the determination of just compensation before the RTC of Bais City, Negros Oriental, Branch 45, docketed as Civil Case No. 07-34-13.

Subsequently, in view of the passage of Republic Act No. (RA) 970024 and the issuance of the implementing guidelines under DAR Administrative Order No. (AO) 1, series of 2010,25cralawred respondents filed a Motion for Re-evaluation asking the court to direct the LBP to conduct a revaluation of the subject land pursuant thereto,26 which the RTC granted in an Order27 dated February 22, 2010 (February 22, 2010 Order).

Thereafter, the case was transferred to the RTC of Dumaguete City, Branch 32, which was the designated SAC, and was re-docketed as Civil Case No. 2007-14511.28chanrobleslaw

In compliance with the February 22, 2010 Order, the LBP submitted its Report29 dated October 12, 2010 fixing30 the just compensation for the subject land at P842,483.40.31 The LBP pegged the AGP at the rate of 35 cavans/ha.,32 and the GSP at P13.00/kg33 based on certifications of the Municipal Agriculturist for the cropping periods from July 2008 to June 2009.34chanrobleslaw

During trial, the LBP presented, among others, the testimony of Municipal Agriculture Officer (MAO) of Manjuyod, Cheryl S. Baldado,35 regarding the rates of production and farmgate prices of various crops for the years 2008 and 2009 in the Municipality of Manjuyod, and the certifications36 she had issued in relation thereto. Respondents, on the other hand, did not present any witness37 but offered several documentary evidence in support of their claim.38chanrobleslaw

In the course thereof, the RTC appointed three (3) Commissioners to assist in the determination of the just compensation for the subject land.39 In their Appraisal Report40 as of December 10, 2010, the Commissioners fixed the just compensation for the land at P1,402,609.46, taking into consideration the valuation factors provided under Section 17 of RA 6657, as amended, and the formula provided under DAR AO 1, series of 2010.41 In arriving at such value, the Commissioners used the following variables: (a) the AGP for the period July 1, 2008 to June 30, 2009 was pegged at 65.71 cavans/ha. based on the AGP data for corn in Lamogong that was secured from the MAO of Manjuyod;42 (b) the average selling price (SP) for the same period was set at P11.54/kg43 or P577/cavan44 as determined by the National Food Authority,45 and (c) the Market Value46 (MV) per tax declaration, which was grossed-up up to June 30, 2009,47 was computed at P959,900.60.48 A Narrative Report49 was submitted in amplification of the foregoing variables which showed in detail their corresponding computations.

Meanwhile, on October 19, 2010, the LBP had deposited to the account of Apolonio its adjusted/revalued computation for CF Nos. 07 (NO) EO91-0588 and 07 (NO) EO93-0157 in the amounts of P375/708.9850 and P416,944.50, respectively.51chanrobleslaw

The RTC Ruling

In a Decision52 dated August 11, 2011, the RTC adopted in toto the valuation submitted by the Commissioners,53 and fixed the just compensation for the subject land at P1,402,609.4654 based on the formula provided under DAR AO 1, series of 2010.55 It found the Commissioners' report to be comprehensive and detailed,56 and the computation presented therein was reasonable and fair with all the factors mentioned in Section 17 of RA 6657 duly considered.57 In contrast, it observed the LBP's revaluation to be a mere mathematical computation without detailing the factors that were considered in arriving at the final amount.58chanrobleslaw

However, the RTC, noting that the initial valuation of P49,601.20 deposited by the LBP in Apolonio's favor has not yet been withdrawn, ordered that said amount be deducted from the just compensation award, and released in favor of the respondents. In this regard, the RTC imposed a 12% annual legal interest on the unpaid just compensation amounting to P1,353,008.26, reckoned from the time of taking on May 27, 2002, when Apolonio's title (TCT No. HT-556) was partially cancelled, and the corresponding emancipation patents issued to the beneficiaries, until full payment.59chanrobleslaw

Finally, considering that the appointment of the Commissioners was indispensable in the determination of just compensation, and the respondents had already paid their share in the Commissioners' fees, the LBP was ordered to pay its corresponding share in the amount of P30,000.00.60chanrobleslaw

The LBP's motion for reconsideration61 was denied in an Order62 dated August 31, 2011, prompting it to elevate its case to the CA.63chanrobleslaw

The CA Ruling

In a Decision64 dated August 29, 2014, the CA dismissed the petition and affirmed the ruling of the RTC directing the LBP to pay the balance of the just compensation in the amount of P1,353,008.26 with legal interest of 12% p.a. from the date of taking on May 27, 2002, until fully paid, and to pay its share in the Commissioners' fees.65 The CA agreed with the findings of the RTC that the Commissioners' computation was in accordance with law,66 citing,67 however, the formula provided under DAR AO 5, series of 199868 instead of DAR AO 1, series of 2010 that was adopted by the RTC in arriving at the valuation. It likewise sustained the award of 12% annual legal interest on the unpaid just compensation69 considering the delay in the release of the re-evaluated amount of P842,483.40.70 It also found the charge of Commissioners' fees against the LBP to be in accordance with Section 16, Rule 141 of the Rules of Court, and that the amount of P30,000.00 was fair and commensurate to the work performed by the Commissioners.71chanrobleslaw

The LBP no longer filed a motion for reconsideration prior to the filing of the instant appeal.

The Issues Before the Court

The essential issues for the Court's resolution are whether or not the CA committed reversible error in upholding the RTC Decision: (a) fixing the just compensation for the subject land; (i) citing the formula provided under DAR AO 5, series of 1998, instead of AO 1, series of 2010 that was applied by the RTC; and (ii) using the values from the MAO Certification adopted by the Commissioners; and (b) holding the LBP liable for 12% annual legal interest on the unpaid just compensation, and for the Commissioners' fees.

The Court's Ruling

Case law dictates that when the acquisition process under PD 27 is still incomplete, such as in this case where the just compensation due to the landowner has yet to be settled, just compensation should be determined and the process concluded under RA 6657, as amended.72chanrobleslaw

For purposes of determining just compensation, the fair market value of an expropriated property is determined by its character and its price at the time of taking, or the time when the landowner was deprived of the use and benefit of his property, such as when the title is transferred in the name of the beneficiaries. In addition, the factors enumerated under Section 17 of RA 6657, as amended, i.e., (a) the acquisition cost of the land, (b) the current value of like properties, (c) the nature and actual use of the property, and the income therefrom, (d) the owner's sworn valuation, (e) the tax declarations, (f) the assessment made by government assessors, (g) the social and economic benefits contributed by the farmers and the farmworkers, and by the government to the property, and (h) the nonpayment of taxes or loans secured from any government financing institution on the said land, if any, must be equally considered.73chanrobleslaw

However, it bears pointing out that while Congress passed RA 9700 on August 7, 2009, further amending certain provisions of RA 6657, as amended, among them, Section 17, and declaring "[t]hat all previously acquired lands wherein valuation is subject to challenge by landowners shall be completed and finally resolved pursuant to Section 17 of [RA 6657], as amended,"74 DAR AO 2, series of 2009, which is the implementing rules of RA 9700, had clarified that the said law shall not apply to claims/cases where the claim folders were received by the LBP prior to July 1, 2009.75 In such a situation, just compensation shall be determined in accordance with Section 17 of RA 6657, as amended, prior to its further amendment by RA 9700.76chanrobleslaw

Preliminarily, the Court notes that notwithstanding the CA's reference to the formula77 provided under DAR AO 5, series of 1998, it still applied the formula under DAR AO 1, series of 2010 considering that it merely affirmed the RTC's computation which utilized values78 corresponding to those prescribed therein, i.e., the latest available gross production and selling prices for 12 months immediately preceding July 1, 2009,79 in arriving at the capitalized net income (CNI).

It is significant to stress, however, that DAR AO 1, series of 2010 which was issued in line with Section 31 of RA 970080 empowering the DAR to provide the necessary rules and regulations for its implementation, became effective only subsequent to July 1, 2009.81 Consequently, it cannot be applied in the determination of just compensation for the subject land where the claim folders were undisputedly received by the LBP prior to July 1, 2009,82 and, as such, should be valued in accordance with Section 17 of RA 6657 prior to its further amendment by RA 9700 pursuant to the cut-off date set under DAR AO 2, series of 200983 (cut-off rule). Notably, DAR AO 1, series of 2010 did not expressly or impliedly repeal the cut-off rule set under DAR AO 2, series of 2009, having made no reference to any cut-off date with respect to land valuation for previously acquired lands under PD 27 and EO 228 wherein valuation is subject to challenge by landowners. Consequently, the application of DAR AO 1, series of 2010 should be, thus, limited to those where the claim folders were received on or subsequent to July 1, 2009.

In this case, the Court has gone over the records and found that the RTC and the CA neither considered the cut-off rule nor explained its reasons for deviating therefrom. Since the claim folders were received by the LBP prior to July 1, 2009, the RTC should have computed just compensation using pertinent DAR regulations applying Section 17 of RA 6657 prior to its amendment by RA 9700 instead of adopting the new DAR issuance, absent any cogent justifications otherwise. Therefore, as it stands, the RTC and the CA were duty-bound to utilize the basic formula prescribed and laid down in pertinent DAR regulations existing prior to the passage of RA 9700, to determine just compensation.

Nonetheless, the RTC, acting as a SAC, is reminded that it is not strictly bound by the different formula created by the DAR if the situations before it do not warrant their application.84 To insist on a rigid application of the formula goes beyond the intent and spirit of the law, bearing in mind that the valuation of property or the determination of just compensation is essentially a judicial function which is vested with the courts, and not with administrative agencies. Therefore, the RTC must still be able to reasonably exercise its judicial discretion in the evaluation of the factors for just compensation, which cannot be restricted by a formula dictated by the DAR85 when faced with situations that do not warrant its strict application. However, the RTC must explain and justify in clear terms the reason for any deviation from the prescribed factors and formula.86chanrobleslaw

Accordingly, while the parties did not raise as issue the improper application of DAR AO 1, series of 2010, the Court finds a need to remand the case to the RTC for the determination of just compensation to ensure compliance with the law, and to give everyone - the landowner, the farmers, and the State - their due.87 To this end, the RTC is hereby directed to observe the following guidelines in the remand of the case:

chanRoblesvirtualLawlibrary1. Just compensation must be valued at the time of taking, or the time when the owner was deprived of the use and benefit of his property,88 in this case, when emancipation patents were issued in the names of the farmer-beneficiaries on May 27, 2002.89 Hence, the evidence to be presented by the parties before the trial court for the valuation of the subject land must be based on the values prevalent on such time of taking for like agricultural lands.90chanrobleslaw

2. Just compensation must be arrived at pursuant to the guidelines set forth in Section 17 of RA 6657, as amended, prior to its amendment by RA 9700. However, the RTC is reminded that while it should take into account the different formula created by the DAR in arriving at the just compensation for the subject land, it is not strictly bound thereto if the situations before it do not warrant their application.91 In any event, should the RTC find the said guidelines to be inapplicable, it must clearly explain the reasons for deviating therefrom, and for using other factors or formula in arriving at the reasonable just compensation for the acquired property.92chanrobleslaw

3. Interest may be awarded as may be warranted by the circumstances of the case and based on prevailing jurisprudence. In previous cases, the Court has allowed the grant of legal interest in expropriation cases where there is delay in the payment since the just compensation due to the landowners was deemed to be an effective forbearance on the part of the State.93 Legal interest on the unpaid balance shall be pegged at the rate of 12% p.a. from the time of taking on May 27, 2002 until June 30, 2013 only. Thereafter, or beginning July 1, 2013, until fully paid, the just compensation due the landowners shall earn interest at the new legal rate of 6% p.a.94 in line with the amendment introduced by BSP-MB Circular No. 799,95 series of 2013.

WHEREFORE, the petition is PARTLY GRANTED. The Decision dated August 29, 2014 of the Court of Appeals of Cebu City in CA-G.R. SP No. 06365 is hereby REVERSED and SET ASIDE. Civil Case No. 2007-14511 is REMANDED to the Regional Trial Court of Negros Oriental, Dumaguete City, Branch 32 for reception of evidence on the issue of just compensation in accordance with the guidelines set in this Decision. The trial court is directed to conduct the proceedings in said case with reasonable dispatch, and to submit to the Court a report on its findings and recommended conclusions within sixty (60) days from notice of this Decision.

SO ORDERED.chanRoblesvirtualLawlibrary

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

Endnotes:


1Rollo, pp. 24-61.

2 Id. at 67-88. Penned by Associate Justice Jhosep Y. Lopez with Justices Marilyn B. Lagura-Yap and Marie Christine A. Jacob concurring.

3 Id. at 122-134. Penned by Judge Roderick A. Maxino.

4 Id. at 68.

5 Id.

6 Entitled "DECREEING THE EMANCIPATION OF TENANTS FROM THE BONDAGE OF THE SOIL, TRANSFERRING TO THEM THE OWNERSHIP OF THE LAND THEY TILL AND PROVIDING THE INSTRUMENTS AND MECHANISM THEREFOR," (October 21,1972).

7 See Rollo, pp. 69 and 118.

8 Id. at 294-295.

9 Entitled "DECLARING FULL LAND OWNERSHIP TO QUALIFIED FARMER BENEFICIARIES COVERED BY PRESIDENTIAL DECREE NO. 27; DETERMINING THE VALUE OF REMAINING UNVALUED RICE AND CORN LANDS SUBJECT TO P.D. NO. 27; AND PROVIDING FOR THE MANNER OF PAYMENT BY THE FARMER BENEFICIARY AND MODE OF COMPENSATION TO THE LANDOWNER," (approved on July 17, 1987).

10 See Rollo, pp. 68 and 114.

11 See Section 16 (d) and (e) of RA 6557, as amended.

12Rollo, pp. 122 and 294-295.

13 Id. at 99.

14 Id. at 99-102. Signed by Provincial Adjudicator Vivian Olis-Maquiling.

15 See id at 102. Using the formula LV = AGP x 2.5 x GSP

Where: LV   = Land Value
           AGP = Average Gross Production of corn in cavan of 50 kilos
           GSP = Government Support Price

16 Id. at 101-102.

17 Id. at 69 and 123.

18 Id. at 103 and 105.

19 Id. at 103-109. Penned by Member Edgar A. Igano with Vice-Chairman Augusto P. Quijano, Ma. Patricia Rualo-Bello and Delfin B. Samson, concurring. Chairman Nasser C. Pangandaman and Members Narciso B. Nieto and Nestor R. Acosta did not take part.

20 Id. at 108.

21 See the Petition in Civil Case No. 07-34-13, id. at 218.

22 Id. at 70.

23 Id. at 217-219.

24 Entitled "AN ACT STRENGTHENING THE COMPREHENSIVE AGRARIAN REFORM PROGRAM (CARP), EXTENDING THE ACQUISITION AND DISTRIBUTION OF ALL AGRICULTURAL LANDS, INSTITUTING NECESSARY REFORMS, AMENDING FOR THE PURPOSE CERTAIN PROVISIONS OF REPUBLIC ACT NO. 6657, OTHERWISE KNOWN AS THE COMPREHENSIVE AGRARIAN REFORM LAW OF 1988, AS AMENDED, AND APPROPRIATING FUNDS THEREFOR," (approved on August 7, 2009).

25cralawred Entitled "RULES AND REGULATIONS ON VALUATION AND LANDOWNERS COMPENSATION INVOLVING TENANTED RICE AND CORN LANDS UNDER PRESIDENTIAL DECREE (P.D.) NO. 27 AND EXECUTIVE ORDER (E.O.) NO. 228," (July 1, 2009).

26Rollo, pp. 70 and 123.

27 Id. at 226.

28 Id. at 71.

29 Id. at 112-113.

30 Using the formula: LV = (CNI x 0.90) + (MV x 0.10) (See id. at 114.)

Where: CNI = Capitalized Net Income is expressed as (AGP x SP) x 0.20
                                                                                      0.12

MV = Market Value per Tax Declaration which is the latest Tax Declaration and Schedule of Unit of Market Value (SUMV) issued prior to June 30, 2009 and grossed-up up to June 30, 2009.

* Reckoning date of AGP and SP shall be June 30, 2009. (See Item IV [1] of DAR AO 1, series of 2010)

31Rollo, pp. 114 and 118. CF No. 07 (NO) EO91-0588 was revalued to P441,276.38 while CF No. 07 (NO) EO93-0157 was recomputed at P401,207.02.

32 See id. at 114.

33 See id.

34 See id. at 114,118, 136, and 284-285.

35 See Order dated June 15, 2011; id. at 267.

36 Id. at 284-285.

37 See id. at 267.

38 See Offer of Exhibits; id. at 244-245.

39 Id. at 71.

40 Id. at 246-252.

41 Id. at 248.

42 See id. at 251.

43 Id.

44 Id. at 252.

45 Id. at 251.

46 See Tax Declaration No. 99-12-014-00049; id. at 257, including dorsal portion. The Municipal Assessor's Office of Manjuyod placed the property's adjusted market value (AMV) as of 1999 at P539,270.00.

47 Id. at 251.

48 Id. at 252.

49 Id. at 249-252.

50 From the total readjusted computation of P375,937.70, the amount of P228.72 was deducted representing interest earned in trust, see id. at 296.

51 See id. at 287 and 296-297.

52 Id. at 122-134.

53 Id. at 130.

54 Id. at 134.

55 Id. at 128.

56 Id. at 126.

57 Id. at 130.

58 Id. at 126.

59 Id. at 133-134.

60 Id. at 134.

61 Dated August 25, 2011. Id. at 135-143.

62 Id. at 195.

63 Petition for Review; id. at 145-180.

64 Id. at 67-88.

65 Id. at 87.

66 Id. at 77.

67 Id. at 75-76.

68 Entitled "REVISED RULES AND REGULATIONS GOVERNING THE VALUATION OF LANDS VOLUNTARILY OFFERED OR COMPULSORILY ACQUIRED PURSUANT TO REPUBLIC ACT NO. 6657," (approved on April 15, 1998).

69Rollo, p. 80.

70 Id. at 84-85.

71 Id. at 85-86.

72DAR v. Sta. Romana, G.R. No. 183290, July, 9, 2014, 729 SCRA 387, 396; DAR v. Beriña, G.R. Nos. 183901 & 183931, July, 9, 2014, 729 SCRA 403, 412.

73DAR v. Sta. Romana, id. at 396-397.

74 See Section 5 of RA 9700 which further amended Section 7 of RA 6657, as amended on the "Priorities" in the acquisition and distribution of agricultural lands.

75 Item VI of DAR AO 2, series of 2009, entitled "RULES AND PROCEDURES GOVERNING THE ACQUISITION AND DISTRIBUTION OF AGRICULTURAL LANDS UNDER REPUBLIC ACT (R.A.) NO. 6657, AS AMENDED BY R.A. NO. 9700," (approved on October 15, 2009).

76 Id. See also DAR v. Sta. Romana, supra note 72 at 398; DAR v. Beriña, supra note 72 at 417.

77 The two (2) AOs would essentially employ the same formula, i.e., LV = (CNI x 0.9) + (MV x 0.1); see Item II (A) (A.I) of DAR AO 5, series of 1998, and Item IV (1) of DAR AO 1, series of 2010.

78I.e., production values and farm gate prices for the period July 2008 to June 2009; see Rollo, pp. 114, 118, 136 and 284-285.

79 See Item IV (1) of DAR AO 1, series of 2010 on "Land Valuation."

80 See Item VIII of DAR AO 1, series of 2010 on "Effectivity."

81 While DAR AO 1, series of 2010 provided that it shall take effect on July 1, 2009, it was only published on February 18, 2010 at the Philippine Star and Manila Times newspapers. See <http://www.lis.dar.gov.ph/documents/140> (last accessed on April 25, 2016).

82I.e., on December 6, 1993 and September 19, 1997; see Rollo, pp. 68-69, 114 and 118.

83 See DAR v. Sta. Romana, supra note 72 at 398; DAR v. Beriña, supra note 72 at 417.

84 Id. See also Mercado v. LBP, G.R. No 196707, June 17, 2015.

85 See DAR v. Sta. Romana, supra note 72 at 400-401; DAR v. Beriña, supra note 72 at 419.

86LBP v. Eusebio, Jr., G.R. No. 160143, July 2, 2014, 728 SCRA 447, 464.

87 See Mercado v. LBP, supra note 84.

88 Id.

89 See Rollo, pp. 69 and 123.

90 See DAR v. Sta. Romana, supra note 72 at 398; DAR v. Beriña, supra note 72 at 417.

91 Id.

92 See Mercado v. LBP, supra note 84.

93 Id.

94 See Nacar v. Gallery Frames, G.R. No. 189871, August 13, 2013, 703 SCRA 439, 454-456.

95 Entitled "Subject: Rate of interest in the absence of stipulation" issued on dated June 21, 2013.



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  • G.R. No. 182537, June 01, 2016 - MACTAN-CEBU INTERNATIONAL AIRPORT AUTHORITY, Petitioner, v. RICHARD E. UNCHUAN, Respondent.

  • G.R. No. 187462, June 01, 2016 - RAQUEL G. KHO, Petitioner, v. REPUBLIC OF THE PHILIPPINES AND VERONICA B. KHO, Respondents.

  • G.R. No. 206419, June 01, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RUBEN DELA ROSA, Accused-Appellant.

  • G.R. No. 202047, June 08, 2016 - LIGHT RAIL TRANSIT AUTHORITY, Petitioner, v. NOEL B. PILI, MEDEL I. LIRIO, RODERICK B. JAMON, VICTORINO A. MACHICA, RONNIE C. VALORIA, VIRGILIO M. FLORES, RENATO C. PALMA, ANGELITO V. GUINTO, RAMIRO M. FELICIANO, ENRIQUE L. CIUBAL, ELMER P. TABIGAN, VENANCIO T. MADRIA, MAXIMO M. VITANGCOL, RODOLFO L. PAGUIO, ARNEL F. MAGSALIN, JULIANA N. DOLOR, NOEL C. CRUZ, SANDY C. JARILLA, BERTITO I. SERVIDAD, ALAN R. CORPUZ, ROBERT D. PABLO, ROBERT H. MONTEREY, HENRY L. LIAO, ROLANDO C. CEBANICO, VELIENTE S. FANTASTICO, MA. EMILIAN S. CRUZ, EDGARDO G. GAMBAYAN, GERARDO M. RUMBAWA, DANTE D. PALOMARA, MA. TERESA B. DE LOS REYES, JOSE ALLAN S. PACIFICO, RESTITUTO R. MALAPO, EARL G. PONGCO, LUCILO C. DEL MONTE, RUEL F. MAGBALANA, MARLYN V. VILLANUEVA, JUDITH C. BANEZ, GERMAN N. DE LUNA, FREDERICK B. DEL CORRO, CLODUALDO B. PASIOLAN, ROLANDO I. NAVARRO, AND PACIANO J. VILLANUEVA,*, Respondents.

  • G.R. No. 211026, June 27, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RENATO B. SUEDAD, Accused-Appellant.

  • G.R. No. 204441, June 08, 2016 - PEOPLE OF THE PHILIPPINES, Petitioner, v. MICHAEL KURT JOHN BULAWAN Y ANDALES, Respondent.

  • G.R. No. 201834, June 01, 2016 - ANDRES L. DIZON, Petitioner, v. NAESS SHIPPING PHILIPPINES, INC. AND DOLE UK (LTD.), Respondents.

  • G.R. No. 196962, June 08, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOAN SONJACO Y STA. ANA, Accused-Appellant.

  • G.R. No. 191936, June 01, 2016 - VIRGINIA D. CALIMAG, Petitioner, v. HEIRS OF SILVESTRA N. MACAPAZ, REPRESENTED BY ANASTACIO P. MACAPAZ, JR., Respondents.

  • G.R. No. 193374, June 08, 2016 - HEIRS OF THE LATE GERRY* ECARMA, NAMELY: AVELINA SUIZA-ECARMA, DENNIS ECARMA, JERRY LYN ECARMA PENA, ANTONIO ECARMA AND NATALIA ECARMA SANGALANG, Petitioners, v. COURT OF APPEALS AND RENATO A. ECARMA, Respondents.

  • G.R. No. 175592, June 14, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EDISON C. MAGBITANG, Accused-Appellant.

  • G.R. No. 174838, June 01, 2016 - STRONGHOLD INSURANCE CO., INC., Petitioner, v. PAMANA ISLAND RESORT HOTEL AND MARINA CLUB, INC., Respondent.

  • G.R. No. 185331, June 08, 2016 - SPOUSES ABELARDO VALARAO AND FRANCISCA VALARAO, Petitioners, v. MSC AND COMPANY, Respondent.

  • G.R. No. 205097, June 08, 2016 - CORAZON D. ISON, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 211212, June 08, 2016 - SUN LIFE OF CANADA (PHILIPPINES), INC., Petitioner, v. MA. DAISY'S. SIBYA, JESUS MANUEL S. SIBYA III, JAIME LUIS S. SIBYA, AND THE ESTATE OF THE DECEASED ATTY. JESUS SIBYA, JR., Respondents.

  • G.R. No. 208646, June 15, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. LORETO SONIDO Y CORONEL, Accused-Appellant.

  • G.R. No. 207517, June 01, 2016 - PEOPLE OF THE PHILIPPINES, Appellee, v. RAUL AMARO Y CATUBAY ALIAS "LALAKS," Appellant.

  • G.R. No. 200081, June 08, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EDGARDO T. CRUZ, Accused-Appellant.

  • G.R. No. 194605, June 14, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MARIANO OANDASAN, JR., Accused-Appellant.

  • G.R. No. 214440, June 15, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ALEX MENDEZ RAFOLS, Accused-Appellant.

  • G.R. No. 217732, June 15, 2016 - EMILIO S. AGCOLICOL, JR., Petitioner, v. JERWIN CASIÑO, Respondent.

  • G.R. No. 172352, June 08, 2016 - 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, Respondent.

  • G.R. No. 215994, June 06, 2016 - OFFICE OF THE OMBUDSMAN AND FIELD INVESTIGATION OFFICE, Petitioner, v. ROLANDO B. FALLER, Respondent.

  • A.C. No. 11069, June 08, 2016 - RONALDO C. FACTURAN, Complainant, v. PROSECUTOR ALFREDO L. BARCELONA, JR., Respondent.

  • G.R. No. 208475, June 08, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MANUEL REBANUEL Y NADERA, Accused-Appellant.

  • G.R. No. 168749, June 06, 2016 - SUGARSTEEL INDUSTRIAL, INC. AND MR. BEN YAPJOCO, Petitioners, v. VICTOR ALBINA, VICENTE UY AND ALEX VELASQUEZ, Respondents.

  • G.R. No. 160071, June 06, 2016 - ANDREW D. FYFE, RICHARD T. NUTTALL, AND RICHARD J. WALD, Petitioners, v. PHILIPPINE AIRLINES, INC., Respondent.

  • G.R. No. 217943, June 06, 2016 - J. MELLIZA ESTATE DEVELOPMENT COMPANY, INC., REPRESENTED BY ITS DIRECTOR, ATTY. RAFAEL S. VILLANUEVA, Petitioner, v. ROSENDO SIMOY, GREGORIO SIMOY AND CONSEJO SIMOY, Respondents.

  • G. R. No. 185169, June 15, 2016 - HEIRS OF CATALINO DACANAY, HIS WIFE ERLINDA DACANAY, THEIR CHILDREN AURORA D. CONSTANTINO AND REYNALDO DACANAY; LOLITA DACANAY VDA. DE PARASO; HEIRS OF SOLEDAD APOSTOL, NAMELY: HER HUSBAND LEONARDO CAGUIOA, THEIR CHILDREN AMALIA, DANILO, RONALD, MARLENE, ROBERT, ROLDAN, THELMA AND TERESA, ALL SURNAMED CAGUIOA, Petitioners, v. JUAN SIAPNO, JR., MARIO RILLON, SPOUSES JOSE TAN AND LETICIA DY TAN, Respondents.

  • G.R. No. 201016, June 22, 2016 - LEONCIA A. YUMANG, Petitioner, v. RADIO PHILIPPINES NETWORK, INC. (RPN 9), MIA A. CONCIO, LEONOR C. LINAO, IDA BARRAMEDA AND LOURDES O. ANGELES, Respondents.

  • G.R. No. 189401, June 15, 2016 - VIL-REY PLANNERS AND BUILDERS, Petitioners, v. LEXBER, INC., Respondent.; G.R. NO. 189447 - LEXBER, INC., Petitioner, v. STRONGHOLD INSURANCE COMPANY, INC., Respondent.

  • G.R. No. 203057, June 06, 2016 - BUREAU OF INTERNAL REVENUE AS REPRESENTED BY THE COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. MANILA HOME TEXTILE, INC, THELMA LEE AND SAMUEL LE,E, Respondents.

  • G.R. No. 204769, June 06, 2016 - MAGSAYSAY MARITIME CORP., CSCS BMTERNATIONAL NV AND/OR MARLON* RONO, Petitioners, v. RODEL A. CRUZ, Respondent.

  • G.R. No. 203336, June 06, 2016 - SPOUSES GERARDO AND CORAZON TRINIDAD, Petitioners, v. FAMA REALTY, INC. AND FELIX ASSAD, Respondents.

  • G.R. No. 208524, June 01, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BERNARDINO PERALTAJ MORILLO AND MICHAEL AMBAS Y REYES, Accused, BERNARDINO PERALTA Y MORILLO, Accused-Appellant.

  • G.R. No. 209038, June 08, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RONALD BACALAN GABUYA AND RYANNEAL MENESES GIRON, Accused-Appellants.

  • G.R. No. 197393, June 15, 2016 - PHILIPPINE SAVINGS BANK, Petitioner, v. MANUEL P. BARRERA, Respondent.

  • A.C. No. 11246, June 14, 2016 - ARNOLD PACAO, Complainant, v. ATTY. SINAMAR LIMOS, Respondent.

  • G.R. No. 181353, June 06, 2016 - HGL DEVELOPMENT CORPORATION REPRESENTED BY ITS PRESIDENT, HENRY G. LIM, Petitioner, v. HON. RAFAEL O. PENUELA, IN HIS CAPACITY AS ACTING PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, 6TH JUDICIAL REGION, BRANCH 13, CULASI, ANTIQUE AND SEMIRARA COAL CORPORATION (NOW SEMIRARA MINING CORPORATION), Respondents.

  • G.R. No. 217575, June 15, 2016 - SOUTH COTABATO COMMUNICATIONS CORPORATION AND GAUVAIN J. BENZONAN, Petitioners, v. HON. PATRICIA STO. TOMAS, SECRETARY OF LABOR AND EMPLOYMENT, ROLANDO FABRIGAR, MERLYN VELARDE, VINCE LAMBOC, FELIPE GALINDO, LEONARDO MIGUEL, JULIUS RUBIN, EDEL RODEROS, MERLYN COLIAO, AND EDGAR JOPSON, Respondents.

  • G.R. No. 213919, June 15, 2016 - PEOPLE OF THE PHILIPPINES, Appellee, v. VIRGILIO A. QUIM, Appellant.

  • G.R. No. 203152, June 20, 2016 - GEORGIA ROYO ADLAWAN, IN HER OWN BEHALF AND AS SURVIVING SPOUSE OF ALFONSO V. ADLAWAN, Petitioner, v. NICETAS I. JOAQUINO, FLORENCIA J. SON, EUSTOLIA J. MATA, BEATRIZ J. SATIRA, TERESA J. BERMEJO, CORAZON J. COGINA, MARIA J. NOVAL AND VISITACION J. DELA TORRE, Respondents.

  • G.R. No. 193075, June 20, 2016 - EMMANUEL REYES, SR. AND MUTYA M. REYES, Petitioners, v. HEIRS OF DEOGRACIAS FORLALES, NAMELY: NAPOLEON FORLALES, LITA HELEN FORLALES-FRADEJAS, JAIME FORLALES, JR., JULIUS FORLALES FORTUNA, HORACE FORLALES, GALAHAD FORLALES, JR., INDEPENDENCE FORLALES-FETALVERO, MELITON FORLALES, JR., MILAGROS V. FORLALES AND MERCEDES FORLALES-BAUTISTA, Respondents.

  • G.R. No. 208146, June 08, 2016 - VIRGINIA DIO, Petitioner, v. PEOPLE OF THE PHILIPPINES AND TIMOTHY DESMOND, Respondents.

  • G.R. No. 208586, June 22, 2016 - HEIRS OF DATU MAMALINDING MAGAYOONG, REPRESENTED BY DR. MAIMONA MAGAYOONG-PANGARUNGAN WITH HER SPOUSE DATU SA MARAWI RASID PANGARUNGAN, AND DR. ANISHA* MAGAYOONG-MACABATO WITH HER SPOUSE DATU KHALIQUZZAMAN MACABATO, Petitioners, v. HEIRS OF CATAMANAN MAMA, REPRESENTED BY HASAN MAMA, Respondents.

  • G.R. No. 189516, June 08, 2016 - EDNA MABUGAY-OTAMIAS, JEFFREN M. OTAMIAS AND MINOR JEMWEL M. OTAMIAS, REPRESENTED BY THEIR MOTHER EDNA MABUGAY-OTAMIAS, Petitioners, v. REPUBLIC OF THE PHILIPPINES, REPRESENTED BY COL. VIRGILIO O. DOMINGO, IN HIS CAPACITY AS THE COMMANDING OFFICER OF THE PENSION AND GRATUITY MANAGEMENT CENTER (PGMC) OF THE ARMED FORCES OF THE PHILIPPINES, Respondent.

  • G.R. No. 214122, June 08, 2016 - AUTOZENTRUM ALABANG, INC., Petitioner, v. SPOUSES MIAMAR A. BERNARDO AND GENARO F. BERNARDO, JR., DEPARTMENT OF TRADE AND INDUSTRY, ASIAN CARMAKERS CORPORATION, AND BAYERISHE MOTOREN WERKE (BMW) A.G., Respondents.

  • G.R. No. 195382, June 15, 2016 - ORION WATER DISTRICT, REPRESENTED BY ITS GENERAL MANAGER, CRISPIN Q. TRIA, ET AL., Petitioner, v. THE GOVERNMENT SERVICE INSURANCE SYSTEM (GSIS), Respondent.

  • G.R. No. 201584, June 15, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. APOLONIO "TOTONG" AVILA Y ALECANTE, Accused-Appellant.

  • G.R. No. 210936, June 28, 2016 - TEODORO B. CRUZ, JR., MELCHOR M. ALONZO, AND WILFREDO P. ALDAY, Petitioners, v. COMMISSION ON AUDIT, Respondents.

  • G.R. No. 196329, June 01, 2016 - PABLO B. ROMAN, JR., AND ATTY. MATIAS V. DEFENSOR, AS OFFICERS OF THE CAPITOL HILLS GOLF AND COUNTRY CLUB, INC., Petitioners, v. SECURITIES AND EXCHANGE COMMISSION, ATTY. FRANKLIN I. CUETO, ATTY. EMMANUEL Y. ARTIZA AND MANUEL C. BALDEO, AS MEMBERS OF THE MANAGEMENT COMMITTEE; JUSTINA F. CALLANGAN, AS DIRECTOR OF THE CORPORATION FINANCE DEPARTMENT; ATTY. NARCISO T. ATIENZA, EUSEBIO A. ABAQUIN, ATTY. CLODUALDO C. DE JESUS, SR., ATTY. CLODUALDO ANTONIO R. DE JESUS, JR., ATTY. IRENEO T. AGUIRRE, JR., SUNDAY O. PINEDA, PORFIRIO M. FLORES, AND ATTY. ZOSIMO PADRO, JR., Respondents.

  • A.C. No. 7330, June 14, 2016 - JUDGE GREGORIO D. PANTANOSAS, JR., Complainant, v. ATTY. ELLY L. PAMATONG, Respondent.

  • G.R. No. 211604, June 08, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DARYL POLONIO Y TUANGCAY, Accused-Appellant.

  • G.R. No. 203932, June 08, 2016 - PHILIPPINE AIRLINES, INC., Petitioner, v. ENRIQUE LIGAN, EDUARDO MAGDARAOG, JOLITO OLIVEROS, RICHARD GONCER, EMELITO SOCO, VIRGILIO P. CAMPOS, JR., LORENZO BUTANAS, RAMEL BERNARDES, NELSON M. DULCE, CLEMENTE R. LUMAYNO, ARTHUR M. CAPIN, ALLAN BENTUZAL, AND JEFFREY LLENES, Respondents.

  • G.R. No. 209344, June 27, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JAIME BRIOSO ALIAS TALAP-TALAP, Accused-Appellant.

  • G.R. No. 206294, June 29, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CERILO "ILOY" ILOGON, Accused-Appellant.

  • A.C. No. 9871, June 29, 2016 - IN RE: A.M. NO. 04-7-373-RTC [REPORT ON THE JUDICIAL AUDIT CONDUCTED IN THE REGIONAL TRIAL COURT, BRANCH 60, BARILI, CEBU] AND A.M. NO. 04-7-374-RTC [VIOLATION OF JUDGE ILDEFONSO SUERTE, REGIONAL TRIAL COURT, BRANCH 60, BARILI, CEBU OF ADMINISTRATIVE ORDER NO. 36-2004 DATED MARCH 3, 2004], PROSECUTOR MARY ANN T. CASTRO-ROA, Respondent.

  • G.R. No. 210673, June 29, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff and Appellee, v. GILBERT CABALLERO Y GARSOLA, Accused-Appellant.

  • G.R. No. 206880, June 29, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ENRIQUE MIRANDA, JR. Y PAÑA @ "ERIKA" AND ALVIN ALGA Y MIRANDA @ "ALVIN," Accused-Appellants.

  • G.R. No. 205871, June 27, 2016 - RUEL TUANO Y HERNANDEZ, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 207231, June 29, 2016 - PEOPLE OF THE PHILIPPINES, Appellee, v. ROGER GALAGATI Y GARDOCE, Appellant.

  • G.R. Nos. 183200-01, June 29, 2016 - PHILIPPINE NATIONAL OIL COMPANY-ENERGY DEVELOPMENT CORPORATION AND/OR PAUL AQUINO AND ESTER R. GUERZON, Petitioners, v. AMELYN A. BUENVIAJE, Respondent.; G.R. Nos. 183253 & 183257 - AMELYN A. BUENVIAJE, Petitioner, v. PHILIPPINE NATIONAL OIL COMPANY-ENERGY DEVELOPMENT CORPORATION, PAUL A. AQUINO AND ESTER R. GUERZON, Respondents.

  • G.R. No. 219468, June 08, 2016 - JOSE BURGOS, JR., Petitioner, v. SPOUSES ELADIO SJ. NAVAL AND ARLINA B. NAVAL, AND AMALIA B. NAVAL, Respondents.

  • G.R. No. 194664, June 15, 2016 - FLORITA LIAM, Petitioner, v. UNITED COCONUT PLANTERS BANK, Respondent.

  • G.R. No. 194235, June 08, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JAY GREGORIO Y AMAR @ "JAY," ROLANDO ESTRELLA Y RAYMUNDO @ "BONG," DANILO BERGONIA Y ALELENG @ "DANNY," EFREN GASCON Y DELOS SANTOS @ "EFREN," RICARDO SALAZAR Y GO @ "ERIC," AND JOHN DOE, Accused-Appellants.

  • G.R. No. 187696, June 15, 2016 - FILOMENA CABLING, Petitioner, v. RODRIGO DANGCALAN, Respondent.

  • G.R. No. 211065, June 15, 2016 - HEIRS OF JOSE EXTREMADURA, REPRESENTED BY ELENA H. EXTREMADURA, Petitioners, v. MANUEL EXTREMADURA AND MARLON EXTREMADURA, Respondents.

  • G.R. No. 190876, June 15, 2016 - YELLOW BUS LINE EMPLOYEES UNION (YBLEU), Petitioner, v. YELLOW BUS LINE, INC. (YBLI), Respondent.

  • A.C. No. 8677, June 15, 2016 - MARITA CABAS, Petitioner, v. ATTY. RIA NINA L. SUSUSCO AND CHIEF CITY PROSECUTOR EMELIE FE DELOS SANTOS, Respondents.

  • G.R. No. 196557, June 15, 2016 - GREGORIO "TONGEE" BALAIS, JR., Petitioner, v. SE'LON BY AIMEE, AMELITA REVILLA AND ALMA BELARMINO, Respondents.

  • G.R. No. 195224, June 15, 2016 - VIRGINIA JABALDE Y JAMANDRON, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 199422, June 21, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. KEPCO ILIJAN CORPORATION, Respondent.

  • G.R. No. 189851, June 22, 2016 - INTEC CEBU INC., AKIHIKO KAMBAYASHI AND WATARU SATO, Petitioners, v. HON. COURT OF APPEALS, ROWENA REYES, ROWENA ODIONG, HYDEE AYUDA, TERESITA BERIDO, CRISTINA LABAPIZ, GEMMA JUMAO-AS, SIGMARINGA BAROLO, LIGAYA B. ANADON, DONALINE DELA TORRE, JOY P. LOMOD, JACQUELINE A. FLORES, SUSAN T. ALIÑO, ANALYN P. ABALLE, CAROLINE A. LABATOS, LENITH F. ROMANO, LEONILA B. FLORES, CECILIA G. PAPELLERO, AGNES C. CASIO, VIOLETA O. MATCHETE, CANDIDA I. CRUJIDO, CLAUDIA B. CUTAMORA, ROSALIE R. POLICIOS, GENELYN C. MUÑEZ, ALOME MIGUE, ELSIE ALCOS, LYDIALYN B. GODINEZ AND MYRNA S. LOGAOS, Respondents.

  • G.R. No. 214503, June 22, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RICO ENRIQUEZ Y CRUZ, Accused-Appellant.

  • G.R. No. 181369, June 22, 2016 - TALA REALTY SERVICES CORP., INC., PEDRO B. AGUIRRE, REMEDIOS A. DUPASQUIER, DOLLY LIM, RUBENCITO M. DEL MUNDO AND ELIZABETH H. PALMA, Petitioners, v. BANCO FILIPINO SAVINGS & MORTGAGE BANK, Respondent.

  • G.R. No. 170966, June 22, 2016 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE DEPARTMENT OF AGRICULTURE, Petitioner, v. ALBERTO LOOYUKO, DOING BUSINESS UNDER THE NAME AND STYLE OF NOAH'S ARK SUGAR HOLDINGS AND WILSON T. GO, Respondents.

  • A.C. No. 9226 (Formerly CBD 06-1749), June 14, 2016 - MA. CECILIA CLARISSA C, ADVINCULA, Complainant, v. ATTY. LEONARDO C. ADVINCULA, Respondent.

  • G.R. No. 214473, June 22, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EMETERIO MEDINA Y DAMO, Accused-Appellant.

  • G.R. No. 208393, June 15, 2016 - CITY OF TAGUIG, Petitioner, v. CITY OF MAKATI, Respondent.

  • A.C. No. 9574, June 21, 2016 - MYRNA M. DEVEZA, Complainant, v. ATTY. ALEXANDER M. DEL PRADO, Respondent.

  • A.M. No. P-16-3459 [Formerly OCA IPI No. 13-4119-P], June 21, 2016 - ATTY. JOSELITA C. MALIBAGO-SANTOS, CLERK OF COURT VI, OFFICE OF THE CLERK OF COURT, REGIONAL TRIAL COURT, ANTIPOLO CITY, RIZAL, Complainant, v. JUANITO B. FRANCISCO, JR., SHERIFF IV, OFFICE OF THE CLERK OF COURT [OCC], REGIONAL TRIAL COURT, ANTIPOLO CITY, RIZAL, Respondent.

  • G.R. No. 200072, June 20, 2016 - PHILIP YU, Petitioner, v. VIVECA LIM YU, Respondent.

  • G.R. No. 183543, June 20, 2016 - NATIONAL HOUSING AUTHORITY, Petitioner, v. MANILA SEEDLING BANK FOUNDATION, INC., Respondent.

  • A.M. No. MTJ-16-1877 (Formerly OCA IPI No. 13-2635-MTJ), June 13, 2016 - MOAMAR PANGANDAG, Complainant, v. PRESIDING JUDGE OTTOWA B. ABINAL, 8TH MUNICIPAL CIRCUIT TRIAL COURT IN MULONDO, MAGUING, LUMBA-BAYABAO, AND TARAKA, LANAO DEL SUR, Respondent.

  • G.R. No. 154069, June 06, 2016 - INTERPORT RESOURCES CORPORATION, Petitioner, v. SECURITIES SPECIALIST, INC., AND R.C. LEE SECURITIES INC., Respondents.

  • G.R. No. 193455, June 13, 2016 - NATIONAL POWER CORPORATION, Petitioner, v. HEIRS OF GREGORIO RAMORAN, NAMELY: DELFIN R. PINEDA, ESPERANZA PINEDA MAGPALI, DIGNA PINEDA ARZADON, CARIDAD R. PINEDA, IMELDA ZIAPNO, TERESITA PINEDA DELFIN, ESTER R. PINEDA, FE Y. UZON, PACENCIA ERFE VERSOZA, IMPRESSION V. CLEMENTE, ALL REPRESENTED BY DELFIN R. PINEDA, ATTORNEY-IN-FACT, Respondents.; SPOUSES ARNULFO R. VERSOZA AND PRISCILLA M. VERSOZA; SPOUSES DOMINGO AND DOMINGA GOMEZ; AND ERLINDA GOMEZ-OCAY, IN HER BEHALF AND IN BEHALF OF CARLITO, MEDELINA, ANGELISTA, SILVERA, LOLITA, & ROMBERTO, ALL SURNAMED GOMEZ, Intervenor-Respondents.

  • G.R. No. 183794, June 13, 2016 - SPOUSES JAIME AND MATILDE POON, Petitioners, v. PRIME SAVINGS BANK REPRESENTED BY THE PHILIPPINE DEPOSIT INSURANCE CORPORATION AS STATUTORY LIQUIDATOR, Respondent.

  • G.R. No. 190644, June 13, 2016 - NDC TAGUM FOUNDATION, INC., ANITA B. SOMOSO, AND LIDA U. NATAVIO, Petitioners, v. EVELYN B. SUMAKOTE, Respondent.

  • G.R. No. 208205, June 01, 2016 - ATTY. ROMEO G. ROXAS, Petitioner, v. REPUBLIC REAL ESTATE CORPORATION, Respondent.; G.R. No. 208212 - REPUBLIC REAL ESTATE CORPORATION, Petitioner, v. REPUBLIC OF THE PHILIPPINES, Respondent.

  • G.R. No. 188829, June 13, 2016 - REPUBLIC OF THE PHILIPPINES, HON. RAUL S. GONZALEZ, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF JUSTICE, HON. ALIPIO F. FERNANDEZ, JR., IN HIS CAPACITY AS COMMISSIONER OF THE BUREAU OF IMMIGRATION, HON. ARTHEL B. CAROÑONGAN, HON. TEODORO B. DELARMENTE, HON. JOSE D. CABOCHAN, AND HON. FRANKLIN Z. LITTAUA, IN THEIR CAPACITY AS MEMBERS OF THE BOARD OF COMMISSIONERS OF THE BUREAU OF IMMIGRATION, Petitioners, v. DAVONN MAURICE C. HARP, Respondent.

  • G.R. No. 197122, June 15, 2016 - INGRID SALA SANTAMARIA AND ASTRID SALA BOZA, Petitioners, v. THOMAS CLEARY, Respondent.; G.R. No. 197161 - KATHRYN GO-PEREZ, Petitioner, v. THOMAS CLEARY, Respondent.

  • G.R. No. 213054, June 15, 2016 - TERESITA TAN, Petitioner, v. JOVENCIO F. CINCO, SIMON LORI HOLDINGS, INC., PENTACAPITAL INVESTMENT CORPORATION, FORTUNATO G. PE, RAYMUNDO G. PE, JOSE REVILLA REYES, JR., AND DEPUTY SHERIFF ROMMEL IGNACIO, Respondents.

  • G.R. No. 214901, June 15, 2016 - LAND BANK OF THE PHILIPPINES, Petitioner, v. APOLONIO KHO, REPRESENTED BY HIS HEIRS, NAMELY: PERLA LUZ, KRYPTON, KOSELL, KYRIN, AND KELVIN, ALL SURNAMED KHO, Respondents.

  • G.R. No. 211015, June 20, 2016 - CAGAYAN ELECTRIC POWER & LIGHT COMPANY, INC. (CEPALCO) AND CEPALCO ENERGY SERVICES CORPORATION (CESCO), FORMERLY CEPALCO ENERGY SERVICES & TRADING CORPORATION (CESTCO), Petitioners, v. CEPALCO EMPLOYEE'S LABOR UNION-ASSOCIATED LABOR UNIONS-TRADE UNION CONGRESS OF THE PHILIPPINES (TUCP), Respondent.; G.R. No. 213835 - CAGAYAN ELECTRIC POWER & LIGHT COMPANY, INC. (CEPALCO) AND CEPALCO ENERGY SERVICES CORPORATION (CESCO), FORMERLY CEPALCO ENERGY SERVICES & TRADING CORPORATION (CESTCO), Petitioners, v. CEPALCO EMPLOYEE'S LABOR UNION-ASSOCIATED LABOR UNIONS-TRADE UNION CONGRESS OF THE PHILIPPINES (TUCP), Respondent.

  • G.R. No. 215348, June 20, 2016 - ELDEFONSO G. DEL ROSARIO AND JOSEFINO R. ORTIZ, Petitioners, v. CRISTINA OCAMPO-FERRER, Respondent.

  • G.R. No. 203527, June 27, 2016 - SPS. AURELIO HITEROZA AND CYNTHIA HITEROZA, Petitioners, v. CHARITO S. CRUZADA, PRESIDENT AND CHAIRMAN, CHRIST'S ACHIEVERS MONTESSORI, INC., AND CHRIST'S ACHIEVERS MONTESSORI, INC., Respondents.

  • G.R. No. 212960, June 08, 2016 - SAMAHANG MANGGAGAWA SA GENERAL OFFSET PRESS, INC., Petitioner, v. GENERAL OFFSET PRESS, INC., JUANITA TIU AND JOJI TIU, Respondents.

  • G.R. No. 210565, June 28, 2016 - EMMANUEL D. QUINTANAR, BENJAMIN O. DURANO, CECILIO C. DELAVIN, RICARDO G GABORNI, ROMEL G GERARMAN, JOEL JOHN P. AGUILAR, RAMIRO T. GAVIOLA, RESTITUTO D. AGSALUD, MARTIN E. CELIS, PATRICIO L. ARIOS, MICHAEL S. BELLO, LORENZO C. QUINLOG, JUNNE G. BLAYA, SANTIAGO B. TOLENTINO, JR., NESTOR A. MAGNAYE, ARNOLD S. POLVORIDO, ALLAN A. AGAPITO, ARIEL E. BAUMBAD, JOSE T. LUTIVA, EDGARDO G. TAPALLA, ROLDAN C. CADAYONA, REYNALDO V. ALBURO, RUDY C. ULTRA, MARCELO R. CABILI, ARNOLD B. ASIATEN, REYMUNDO R. MACABALLUG, JOEL R. DELEÑA, DANILO T. OQUIÑO, GREG B. CAPARAS AND ROMEO T. ESCARTIN, Petitioners, v. COCA-COLA BOTTLERS, PHILIPPINES, INC., Respondent.

  • G.R. No. 191087, June 29, 2016 - DELIA L. BELITA, SALVADOR ILARDE, JR., GENEVIEVE BELITA, MA. CHERYL DAVA, BRAULIO LEDESMA, JR., FLORENCE B. OLSEN, KATHY GERMENTIL, ROSITA ESTUART, ARDELIZA LIM, ELSA RAFANAN, ERLINDA V. GAERLAN, PERLA FERNANDEZ, DELBEN "NOY" BELITA AND JOSEPH AVACILLA, Petitioners, v. ANTONIO S. SY, ROBERTO CARONAN, WILFREDO CIRIACO, NORMA S. WONG, SONIA C. BENERO, MARIA L. PINEDA AND CRISTINA V. CARAMOL, Respondents.

  • G.R. No. 204264, June 29, 2016 - JENNEFER FIGUERA, AS SUBSTITUTED BY ENHANCE VISA SERVICES, INC., REPRESENTED BY MA. EDEN R. DUMONT, Petitioner, v. MARIA REMEDIOS ANG, Respondent.

  • G.R. No. 205544, June 29, 2016 - MUNICIPALITY OF CORDOVA, PROVINCE OF CEBU; THE SANGGUNIANG BAYAN OF CORDOVA; AND THE MAYOR OF THE MUNICIPALITY OF CORDOVA, Petitioners, v. PATHFINDER DEVELOPMENT CORPORATION AND TOPANGA DEVELOPMENT CORPORATION, Respondents.

  • G.R. No. 206484, June 29, 2016 - DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS (DOTC), Petitioner, v. SPOUSES VICENTE ABECINA AND MARIA CLEOFE ABECINA, Respondents.

  • G.R. No. 210761, June 28, 2016 - KILUSANG MAYO UNO, REPRESENTED BY ITS CHAIRPERSON, ELMER LABOG; NATIONAL FEDERATION OF LABOR UNIONS-KILUSANG MAYO UNO, REPRESENTED BY ITS VICE-PRESIDENTS, REDEN ALCANTARA AND ARNOLD DELA CRUZ, CENTER FOR TRADE UNION AND HUMAN RIGHTS (CTUHR), REPRESENTED BY ITS EXECUTIVE DIRECTOR DAISY ARAGO, VIRGINIA FLORES AND VIOLETA ESPIRITU, Petitioners, v. HON. BENIGNO SIMEON C. AQUINO III, AND PHILIPPINE HEALTH INSURANCE CORPORATION (PHIC), Respondents; MIGRANTE INTERNATIONAL, REPRESENTED BY ITS CHAIRPERSON GARRY MARTINEZ, CONNIE BRAGAS-REGALADO, PARALUMAN CATUIRA, UNITED FILIPINOS IN HONGKONG (UNIFIL-HK), AND SOLEDAD PILLAS, Petitioners-in-Intervention.

  • G.R. No. 188020, June 27, 2016 - REN TRANSPORT CORP. AND/OR REYNALDO PAZCOGUIN III, Petitioners, v. NATIONAL LABOR RELATIONS COMMISSION (2ND DIVISION), SAMAHANG MANGGAGAWA SA REN TRANSPORT-ASSOCIATION OF DEMOCRATIC LABOR ASSOCIATIONS (SMART-ADLO) REPRESENTED BY ITS PRESIDENT NESTOR FULMINAR, Respondents.; G.R. No. 188252 - SAMAHANG MANGGAGAWA SA REN TRANSPORT-ASSOCIATION OF DEMOCRATIC LABOR ASSOCIATIONS (SMART-ADLO) REPRESENTED BY NESTOR FULMINAR, Petitioner, v. REN TRANSPORT CORP. AND/OR REYNALDO PAZCOGUIN III, Respondents.

  • G.R. No. 208759, June 22, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DIONE BARBERAN AND DIONE DELOS SANTOS, Accused-Appellants.

  • G.R. No. 209714, June 21, 2016 - RAPHAEL C. FONTANILLA, Petitioner, v. THE COMMISSIONER PROPER, COMMISSION ON AUDIT, Respondent.

  • A.C. No. 10465, June 08, 2016 - SPOUSES LAMBERTO V. EUSTAQUIO AND GLORIA J. EUSTAQUIO, Complainants, v. ATTY. EDGAR R. NAVALES, Respondent.

  • G.R. No. 203458, June 06, 2016 - PEOPLE OF THE PHILIPPINES, Appellee, v. QUIRINO BALMES Y CLEOFE, Appellant.

  • G.R. No. 203924, June 29, 2016 - ROGER CABUHAT AND CONCHITA CABUHAT, Petitioners, v. DEVELOPMENT BANK OF THE PHILIPPINES, REPRESENTED BY MANAGER PERLA L. FAVILA, Respondent.

  • G.R. No. 211141, June 29, 2016 - HILARIO DASCO, REYMIR PARAFINA, RICHARD PARAFINA, EDILBERTO ANIA, MICHAEL ADANO, JAIME BOLO, RUBEN E. GULA, ANTONIO CUADERNO AND JOVITO CATANGUI, Petitioners, v. PHILTRANCO SERVICE ENTERPRISES INC/CENTURION SOLANO, MANAGER, Respondents.

  • G.R. No. 211526, June 29, 2016 - PMI-FACULTY AND EMPLOYEES UNION, Petitioner, v. PMI COLLEGES BOHOL, Respondent.

  • G.R. No. 184666, June 27, 2016 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. MEGA PACIFIC ESOLUTIONS, INC., WILLY U. YU, BONNIE S. YU, ENRIQUE T. TANSIPEK, ROSITA Y. TANSIPEK, PEDRO O. TAN, JOHNSON W. FONG, BERNARD I. FONG, AND *LAURIANO A. BARRIOS, Respondents.

  • G.R. No. 208383, June 08, 2016 - FIRST MEGA HOLDINGS CORP., Petitioner, v. GUIGUINTO WATER DISTRICT, Respondent.

  • G.R. No. 186050, June 21, 2016 - ARTHUR BALAO, WINSTON BALAO, NONETTE BALAO, JONILYN BALAO-STRUGAR, AND BEVERLY LONGID, Petitioners, v. EDUARDO ERMITA, GILBERTO TEODORO, RONALDO PUNO, NORBERTO GONZALES, GEN. ALEXANDER YANO, GEN. JESUS VERZOSA, BRIG. GEN. REYNALDO MAPAGU, LT. P/DIR. EDGARDO DOROMAL, MAJ. GEN. ISAGANI CACHUELA, COMMANDING OFFICER OF THE AFP-ISU BASED IN BAGUIO CITY, PSS EUGENE MARTIN, AND SEVERAL JOHN DOES, Respondents.; G.R. NO. 186059 - EDUARDO SECRETARY TEODORO, RONALDO SECRETARY GONZALES, SECRETARY ERMITA, GILBERTO SECRETARY PUNO, NORBERTO GEN. ALEXANDER YANO, P/DGEN. JESUS VERZOSA, BRIG. GEN. REYNALDO MAPAGU, MAJ. GEN. ISAGANI CACHUELA, AND POL. SR. SUPT. EUGENE MARTIN, Petitioners, v. ARTHUR BALAO, WINSTON JARDELEZA, AND BALAO, NONETTE BALAO, CAGUIOA, JJ. JONILYN BALAO-STRUGAR, AND BEVERLY LONGID, Respondents.**

  • G.R. No. 203538, June 27, 2016 - ARTEX DEVELOPMENT CO., INC., Petitioner, v. OFFICE OF THE OMBUDSMAN, ATTY. MARISSA E. TIMONES, ERLINDA O. MARTEJA, ELIMAR N. JOSE, AND ATTY. LUIS Y. DEL MUNDO, JR., Respondents.

  • G.R. No. 202830, June 20, 2016 - SPOUSES ADRIANO SALISE AND NATIVIDAD PAGUDAR, SPOUSES TEODORO VIRTUDAZO AND NECITAS SALISE, JEROME G. DIOLANTO, SPOUSES EULALIO D. DAMASING AND POTENCIANA LABIA, SPOUSES FRANCISCO AND SIMPLICIA BABAYA-ON, SPOUSES RUFINO BUTIHIN AND CECILIA CAGNO, SPOUSES EFITACIO G. PAMISA AND VIRGELIA VIRTUDAZO, DELFIN B. SARINAS, SPOUSES FELIPE C. VIRTUDAZO, JR. AND GRACE TUTO, SPOUSES ANGEL BARBOSA AND FLORENCIA SALISE, SPOUSES FRANKLIN AND LEONORA PAMISA, SPOUSES MARCELO MANIQUE AND CECILIA CARBON, LARRY PAMISA, SPOUSES ENRIQUE CARBON AND ERLINDA SOMO, SPOUSES WILFREDO A. JUANILO AND MINDA VILLARMIA, SPOUSES FELIX REQUILME AND CERINA SALVO, SPOUSES CARLITO FABE AND EMELITA MANGGANA, LUIBEN MAGTO, SPOUSES SERAFIN AND LILIA SURIGAO, SPOUSES HILARIO BACABIS AND RETIFICACION DABLO, SPOUSES REYNALDO S. SALUCOT AND ANECITA DESCALLAR, SPOUSES HAGENIO PAUG AND EVELITA VIRTUDAZO, SPOUSES MAXIMO BORREZ AND VILMA SALISE, SPOUSES FELIMON V. SALVO, JR., EVA MACATOL AND RITA V. SALVO, Petitioners, v. DEPARTMENT OF AGRARIAN REFORM ADJUDICATION BOARD REGION X ADJUDICATOR ABETO SALCEDO, JR. AND RICARDO GACULA, Respondents.

  • G.R. No. 202621, June 22, 2016 - ZAIDA R. INOCENTE, Petitioner, v. ST. VINCENT FOUNDATION FOR CHILDREN AND AGING, INC./VERONICA MENGUITO, Respondents.

  • G.R. No. 209384, June 27, 2016 - URBANO F. ESTRELLA, Petitioner, v. PRISCILLA P. FRANCISCO, Respondent.

  • G.R. Nos. 185857-58, June 29, 2016 - TRIFONIA D. GABUTAN, DECEASED, HEREIN REPRESENTED BY HER HEIRS, NAMELY: ERLINDA LLAMES, ELISA ASOK, PRIMITIVO GABUTAN, VALENTINA YANE; BUNA D. ACTUB, FELISIA TROCIO, CRISANTA D. UBAUB, AND TIRSO DALONDONAN, DECEASED, HEREIN REPRESENTED BY HIS HEIRS, NAMELY: MADELYN D. REPOSAR AND JERRY DALONDONAN, MARY JANE GILIG, ALLAN UBAUB, AND SPOUSES NICOLAS & EVELYN DAILO, Petitioners, v. DANTE D. NACALABAN, HELEN N. MAANDIG, SUSAN N. SIAO, AND CAGAYAN CAPITOL COLLEGE, Respondents.; G.R. NOS. 194314-15 - DANTE D. NACALABAN, HELEN N. MAANDIG, AND SUSAN N. SIAO, AS HEIRS OF BALDOMERA D. VDA. DE NACALABAN, Petitioners, v. TRIFONIA D. GABUTAN, BUNA D. ACTUB, FELISIA D. TROCIO, CRISANTA D. UBAUB, AND TIRSO DALONDONAN, DECEASED, HEREIN REPRESENTED BY HIS HEIRS, NAMELY: MADELYN D. REPOSAR AND JERRY DALONDONAN, MARY JANE GILIG, ALLAN UBAUB, AND SPOUSES NICOLAS & EVELYN DAILO, CAGAYAN CAPITOL COLLEGE, REPRESENTED BY ITS PRESIDENT, ATTY. CASIMIRO B. SUAREZ, JR., PRIVATE Respondent; HON. LEONCIA R. DIMAGIBA (ASSOCIATE JUSTICE), HON. PAUL L. HERNANDO (ASSOCIATE JUSTICE), HON. NINA G. ANTONIO-VALENZUELA (ASSOCIATE JUSTICE), HON. EDGARDO T. LLOREN (ASSOCIATE JUSTICE), HON. MICHAEL P. ELBINIAS (ASSOCIATE JUSTICE), AND HON. JANE AURORA C. LANTION (ASSOCIATE JUSTICE, ACTING CHAIRMAN), COURT OF APPEALS, CAGAYAN DE ORO CITY (FORMER SPECIAL TWENTY-SECOND DIVISION), PUBLIC Respondents.

  • G.R. No. 209794, June 27, 2016 - LAND BANK OF THE PHILIPPINES, Petitioner, v. SPOUSES JOSE AMAGAN AND AURORA AMAGAN, DOING BUSINESS UNDER THE TRADE NAME AND STYLE "A & J SEAFOODS AND MARINE PRODUCTS," AND JOHN DOE, Respondents.

  • G.R. No. 163157, June 27, 2016 - SPOUSES BERNABE MERCADER, JR. AND LORNA JURADO MERCADER, OLIVER MERCADER, GERALDINE MERCADER AND ESRAMAY MERCADER, Petitioners, v. SPOUSES JESUS BARDILAS AND LETECIA GABUYA BARDILAS, Respondents.

  • G.R. No. 215950, June 20, 2016 - TRIDHARMA MARKETING CORPORATION, Petitioner, v. COURT OF TAX APPEALS, SECOND DIVISION, AND THE COMMISSIONER OF INTERNAL REVENUE, Respondents.

  • G.R. No. 216452, June 20, 2016 - TING TRUCKING/MARY VIOLAINE A. TING, Petitioner, v. JOHN C. MAKILAN, Respondent.

  • G.R. No. 214399, June 28, 2016 - ARMANDO N. PUNCIA, Petitioner, v. TOYOTA SHAW/PASIG, INC., Respondent.

  • G.R. No. 166890, June 28, 2016 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. APOLONIO BAUTISTA, JR., Respondent.

  • G.R. No. 218240, June 28, 2016 - ENGR. PABLITO S. PALUCA, IN HIS CAPACITY AS THE GENERAL MANAGER OF THE DIPOLOG CITY WATER DISTRICT, Petitioner, v. COMMISSION ON AUDIT, Respondent.

  • G.R. No. 212186, June 29, 2016 - ARIEL LOPEZ, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 194065, June 20, 2016 - PHILIPPINE BANK OF COMMUNICATIONS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 213582, June 28, 2016 - NYMPHA S. ODIAMAR,1 Petitioner, v. LINDA ODIAMAR VALENCIA, Respondent.

  • G.R. No. 211269, June 15, 2016 - RUBEN E. TIU, Petitioner, v. HON. NATIVIDAD G. DIZON, ACTING CHAIRPERSON OF THE BOARD OF PARDONS AND PAROLE, HON. FRANKLIN JESUS BUCAYU, DIRECTOR OF THE BUREAU OF CORRECTIONS, HON. SECRETARY LEILA M. DE LIMA OF THE DEPARTMENT OF JUSTICE, HON. PAQUITO N. OCHOA JR., THE EXECUTIVE SECRETARY, Respondents.

  • G.R. No. 190506, June 13, 2016 - CORAL BAY NICKEL CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 206528, June 28, 2016 - PHILIPPINE ASSET GROWTH TWO, INC. (SUCCESSOR-IN-INTEREST OF PLANTERS DEVELOPMENT BANK) AND PLANTERS DEVELOPMENT BANK, Petitioners, v. FASTECH SYNERGY PHILIPPINES, INC. (FORMERLY FIRST ASIA SYSTEM TECHNOLOGY, INC.), FASTECH MICROASSEMBLY & TEST, INC., FASTECH ELECTRONIQUE, INC., AND FASTECH PROPERTIES, INC., Respondents.