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Philippine Supreme Court Jurisprudence > Year 2016 > June 2016 Decisions > 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. 215950, June 20, 2016 - TRIDHARMA MARKETING CORPORATION, Petitioner, v. COURT OF TAX APPEALS, SECOND DIVISION, AND THE COMMISSIONER OF INTERNAL REVENUE, Respondents.

PHILIPPINE SUPREME COURT DECISIONS

FIRST DIVISION

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.

D E C I S I O N

BERSAMIN, J.:

In this special civil action for certiorari,1 the taxpayer assails t he resolutions issued on July 8, 20142 and December 22, 20143 in CTA Case No. 8833 whereby the Court of Tax Appeals (CTA), Second Division, granted its motion for suspension of the collection of tax but required it to post a surety bond amounting to P4,467,391,881.76.

The relevant facts follow.

On August 16, 2013, the petitioner received a Preliminary Assessment Notice (PAN) from the Bureau of Internal Revenue (BIR) assessing it with various deficiency taxes - income tax (IT), value-added tax (VAT), withholding tax on compensation (WTC), expanded withholding tax (EWT) and documentary stamp tax (DST) - totalling P4,640,394,039.97, inclusive of surcharge and interest. A substantial portion of the deficiency income tax and VAT arose from the complete disallowance4 by the BIR of the petitioner's purchases from Etheria Trading in 2010 amounting to P4,942,937,053.82. The petitioner replied to the PAN through its letter dated August 30, 2013.5chanrobleslaw

On September 23, 2013, the petitioner received from the BIR a Formal Letter of Demand assessing it with deficiency taxes for the taxable year ending December 31, 2010 amounting to P4,697,696,275.25, inclusive of surcharge and interest. It filed a protest against the formal letter of demand. Respondent Commissioner of Internal Revenue (CIR) required the petitioner to submit additional documents in support of its protest, and the petitioner complied.6chanrobleslaw

On February 28, 2014, the petitioner received a Final Decision on Disputed Assessment worth P4,473,228,667.87, computed as follows:7

Tax Type
Basic Tax
Surcharge
Interest
Total
1. IT
1,527,100,903.98
763,550,451.99
878,605,999.55
P3,169,257,355.52
2. VAT
612,723,525.25
306,361,762.63
379,049,238.36
1,298,134,526.24
3. WHT
1,679,413.14
1,048,137.84
2,727,550.98
4. DST
534,493.40
336,511.18
871,004.58
5. EWT
1,378,127.78
860,102.76
2,238,230.54
TOTAL
2,143,416,463.55
1,069,912,214.62
1,259,899,989.69
4,473,228,667.87
The petitioner filed with the CIR a protest through a Request for Reconsideration. However, the CIR rendered a decision dated May 26, 2014 denying the request for reconsideration.8chanrobleslaw

Prior to the CIR's decision, the petitioner paid the assessments corresponding to the WTC, DST and EWT deficiency assessments, inclusive of interest, amounting to P5,836,786.10. It likewise reiterated its offer to compromise the alleged deficiency assessments on IT and VAT.9chanrobleslaw

On June 13, 2014, the petitioner appealed the CIR's decision to the CTA via its so-called Petition for Review with Motion to Suspend Collection of Tax, which was docketed as CTA Case No. 8833 and raffled to the CTA Second Division.10chanrobleslaw

The CTA in Division issued the first assailed resolution on July 8, 2014, stating thusly:ChanRoblesVirtualawlibrary
In the instant case, petitioner's Financial Statements and Independent Auditor's Report for December 31, 2013 and 2012, as identified by its witness, indicate that the company's total equity for the year 2012 and 2013 was P955,095,301 and P916,768,767, respectively. To yield to respondent's alleged assessment and collection in the amount of P4,467,391,881.76 would definitely jeopardize the normal business operations of petitioner thereby causing irreparable injury to its ability to continue.

Moreover, considering petitioner's willingness to post bond, as manifested during the June 19, 2014 hearing, in such reasonable amount as may be fixed by this Court, pursuant to Section 11 of R.A. No. 1125, as amended, this Court in the interest of substantial justice, resolves to grant petitioner's Motion.

x x x x

WHEREFORE, considering the urgency of the action to be enjoined, petitioner's Motion for Suspension of Collection of Tax in the amount of P4,467,391,881.76 allegedly representing its deficiency Income Tax and Value Added Tax for taxable year 2010 is GRANTED. Provided, however, that petitioner deposits with this Court an acceptable surety bond equivalent to 150% of the assessment or in the amount of SIX BILLION SEVEN HUNDRED ONE MILLION EIGHTY SEVEN THOUSAND EIGHT HUNDRED TWENTY TWO and 64/100 PESOS (P6,701,087,822.64) within fifteen (15) days from notice hereof.

Moreover, pursuant to Supreme Court Circular A.M. No. 04-7-02-SC, otherwise known as the "Proposed Guidelines on Corporate Surety Bonds", petitioner is hereby ORDERED to submit the following documents with the surety bond stated above:ChanRoblesVirtualawlibrary
1. Certified copy of a valid Certificate of Accreditation and Authority issued by the Office of the Court Administrator;

2. Copy of the Certificate of Compliance with Circular No. 66 of the Insurance Commission duly certified by the Insurance Commission;

3. Proof of payment of legal fees under the Rules of Court and the documentary stamp tax (thirty centavos [P0.30J on each four pesos [P4.00] or fractional part thereof, of the premium charged, pursuant to Section 187 Title VII of Rep. Act No. 8424) and Value Added Tax (VAT) under the National Internal Revenue Code;

4. Photocopy of the Certificate of Accreditation and Authority issued by the Court Administrator containing the photograph of the authorized agent (after presentation to the Clerk of Court of the original copy thereof as Copy of the Certificate of Accreditation and Authority containing the photograph of the agent); and cralawlawlibrary

5. Secretary Certificate containing the specimen signatures of the agents authorized to transact business with the courts.
In addition, the said bond must be a continuing bond which shall remain effective until the above-captioned case is finally decided, resolved or terminated by this Court without necessity of renewal on a yearly basis, or its validity being dependent on the payment of a renewal premium pursuant to Section 177 of the Insurance Code.

Failure to comply with the above requirements will cause the setting aside of this Resolution granting petitioner's motion for the suspension of the collection of the tax liability.

x x x x

SO ORDERED.11chanroblesvirtuallawlibrary
The petitioner filed its Motion for Partial Reconsideration praying, among others, for the reduction of the bond to an amount it could obtain.

On December 22, 2014, the CTA in Division issued its second assailed resolution reducing the amount of the petitioner's surety bond to P4,467,391,881.76, which was the equivalent of the BIR's deficiency assessment for IT and VAT.12chanrobleslaw

Hence, the petitioner has commenced this special civil action for certiorari, asserting:ChanRoblesVirtualawlibrary
I.

WITH ALL DUE RESPECT, THE CTA SECOND DIVISION COMMITTED GRAVE ABUSE OF DISCRETION IN REFUSING TO CONSIDER, AND IN COMPLETELY IGNORING, THE PATENT ILLEGALITY OF THE ASSESSMENT THAT, UNDER LAW AND JURISPRUDENCE, FULLY JUSTIFIED DISPENSING WITH THE REQUIREMENT OF POSTING A BOND.

II.

WITH ALL DUE RESPECT, THE CTA SECOND DIVISION COMMITTED GRAVE ABUSE OF DISCRETION IN IMPOSING A GARGANTUAN BOND IN THE AMOUNT OF P4,467,391,881.76 THAT PETITIONER HAS DEMONSTRATED BY UNREFUTED EVIDENCE TO BE FACTUALLY AND LEGALLY IMPOSSIBLE TO PROCURE.

III.

WITH ALL DUE RESPECT, THE CTA SECOND DIVISION COMMITTEED GRAVE ABUSE OF DISCRETION IN GRANTING AN ILLUSORY RELIEF, AND IN EFFECTIVELY DENYING PETITIONER ACCESS TO THE REMEDY PROVIDED BY LAW. UPON UNCONTRADICTED EVIDENCE, THE IMPOSITION OF A BOND IS NOT ONLY UNJUST, BUT WILL CAUSE IRREPARABLE INJURY UPON PETITIONER EVEN BEFORE IT IS HEARD.
13
On February 9, 2015, the Court issued a temporary restraining order14 enjoining the implementation of July 8, 2014 and December 22, 2014 resolutions of the CTA in Division, and the collection of the deficiency assessments.

Issue

Did the CTA in Division commit grave abuse of discretion in requiring the petitioner to file a surety bond despite the supposedly patent illegality of the assessment that was beyond the petitioner's net worth but equivalent to the deficiency assessment for IT and VAT?

Ruling of the Court

The petition for certiorari is meritorious.

Section 11 of Republic Act No. 1125 (R.A. No. 1125),15 as amended by Republic Act No. 9282 (RA 9282)16 it is stated that:ChanRoblesVirtualawlibrary
Sec. 11. Who may appeal; effect of appeal. — x x x

x x x x

No appeal taken to the Court of Tax Appeals from the decision of the Collector of Internal Revenue or the Collector of Customs shall suspend the payment, levy, distraint, and/or sale of any property of the taxpayer for the satisfaction of his tax liability as provided by existing law: Provided, however, That when in the opinion of the Court the collection by the Bureau of Internal Revenue or the Commissioner of Customs may jeopardize the interest of the Government and/or the taxpayer the Court at any stage of the proceeding may suspend the said collection and require the taxpayer either to deposit the amount claimed or to file a surety bond for not more than double the amount with the Court. (bold Emphasis supplied.)
Clearly, the CTA may order the suspension of the collection of taxes provided that the taxpayer either: (1) deposits the amount claimed; or (2) files a surety bond for not more than double the amount.

The petitioner argues that the surety bond amounting to P4,467,391,881.76 greatly exceeds its net worth and makes it legally impossible to procure the bond from bonding companies that are limited in their risk assumptions.17 As shown in its audited financial statements for the year ending December 31, 2013, its net worth only amounted to P916,768,767.00,18 making the amount of P4,467,391,881.76 fixed for the bond nearly five times greater than such net worth.

The surety bond amounting to P4,467,391,881.76 imposed by the CTA was within the parameters delineated in Section 11 of R.A. 1125, as amended. The Court holds, however, that the CTA in Division gravely abused its discretion under Section 11 because it fixed the amount of the bond at nearly five times the net worth of the petitioner without conducting a preliminary hearing to ascertain whether there were grounds to suspend the collection of the deficiency assessment on the ground that such collection would jeopardize the interests of the taxpayer. Although the amount of P4,467,391,881.76 was itself the amount of the assessment, it behoved the CTA in Division to consider other factors recognized by the law itself towards suspending the collection of the assessment, like whether or not the assessment would jeopardize the interest of the taxpayer, or whether the means adopted by the CIR in determining the liability of the taxpayer was legal and valid. Simply prescribing such high amount of the bond like the initial 150% of the deficiency assessment of P4,467,391,881.76 (or P6,701,087,822.64), or later on even reducing the amount of the bond to equal the deficiency assessment would practically deny to the petitioner the meaningful opportunity to contest the validity of the assessments, and would likely even impoverish it as to force it out of business.

At this juncture, it becomes imperative to reiterate the principle that the power to tax is not the power to destroy. In Philippine Health Care Providers, Inc. v. Commissioner of Internal Revenue,19 the Court has stressed that:ChanRoblesVirtualawlibrary
As a general rule, the power to tax is an incident of sovereignty and is unlimited in its range, acknowledging in its very nature no limits, so that security against its abuse is to be found only in the responsibility of the legislature which imposes the tax on the constituency who is to pay it. So potent indeed is the power that it was once opined that the power to tax involves the power to destroy.

Petitioner claims that the assessed DST to date which amounts to P376 million is way beyond its net worth of P259 million. Respondent never disputed these assertions. Given the realities on the ground, imposing the DST on petitioner would be highly oppressive. It is not the purpose of the government to throttle private business. On the contrary, the government ought to encourage private enterprise. Petitioner, just like any concern organized for a lawful economic activity, has a right to maintain a legitimate business. As aptly held in Roxas, et al. v. CTA, et al.:ChanRoblesVirtualawlibrary
The power of taxation is sometimes called also the power to destroy. Therefore it should be exercised with caution to minimize injury to the proprietary rights of a taxpayer. It must be exercised fairly, equally and uniformly, lest the tax collector "kill the hen that lays the golden egg."
Legitimate enterprises enjoy the constitutional protection not to be taxed out of existence. Incurring losses because of a tax imposition may be an acceptable consequence but killing the business of an entity is another matter and should not be allowed. It is counter-productive and ultimately subversive of the nation's thrust towards a better economy which will ultimately benefit the majority of our people.
Moreover, Section 11 of R.A. 1125, as amended, indicates that the requirement of the bond as a condition precedent to suspension of the collection applies only in cases where the processes by which the collection sought to be made by means thereof are carried out in consonance with the law, not when the processes are in plain violation of the law that they have to be suspended for jeopardizing the interests of the taxpayer.20chanrobleslaw

The petitioner submits that the patent illegality of the assessment was sufficient ground to dispense with the bond requirement because the CIR was essentially taxing its sales revenues without allowing the deduction of the cost of goods sold by virtue of the CIR refusing to consider evidence showing that it had really incurred costs.21 However, the Court is not in the position to rule on the correctness of the deficiency assessment, which is a matter still pending in the CTA. Conformably with the pronouncement in Pacquiao v. Court of Tax Appeals, First Division, and the Commissioner of Internal Revenue,22 a ruling that has precedential value herein, the Court deems it best to remand the matter involving the petitioner's plea against the correctness of the deficiency assessment to the CTA for the conduct of a preliminary hearing in order to determine whether the required surety bond should be dispensed with or reduced.

In Pacquiao, the petitioners were issued deficiency IT and VAT assessments for 2008 and 2009 in the aggregate amount of P2,261,217,439.92, which amount was above their net worth of P1,185,984,697.00 as reported in their joint Statement of Assets, Liabilities and Net Worth (SALN). They had paid the VAT assessments but appealed to the CTA the IT assessments. Notwithstanding their appeal, the CIR still initiated collection proceedings against them by issuing warrants of distraint or levy against their properties, and warrants of garnishment against their bank accounts. As a consequence, they went to the CTA through an urgent motion to lift the warrants and to suspend the collection of taxes. The CTA in Division found the motion to suspend tax collection meritorious, and lifted the warrant of distraint or levy and garnishment on the condition that they post a cash bond of P3,298,514,894.35, or surety bond of P4,947,772,341.53. They thus came to the Court to challenge the order to post the cash or surety bond as a condition for the suspension of collection of their deficiency taxes. In resolving their petition, the Court held and disposed:ChanRoblesVirtualawlibrary
Absent any evidence and preliminary determination by the CTA, the Court cannot make any factual finding and settle the issue of whether the petitioners should comply with the security requirement under Section 11, R.A. No. 1125. The determination of whether the methods, employed by the CIR in its assessment, jeopardized the interests of a taxpayer for being patently in violation of the law is a question of fact that calls for the reception of evidence which would serve as basis. In this regard, the CTA is in a better position to initiate this given its time and resources. The remand of the case to the CTA on this question is, therefore, more sensible and proper.

For the Court to make any finding of fact on this point would be premature. As stated earlier, there is no evidentiary basis. All the arguments are mere allegations from both sides. Moreover, any finding by the Court would pre-empt the CTA from properly exercising its jurisdiction and settle the main issues presented before it, that is, whether the petitioners were afforded due process; whether the CIR has valid basis for its assessment; and whether the petitioners should be held liable for the deficiency taxes.

x x x x

In the conduct of its preliminary hearing, the CTA must balance the scale between the inherent power of the State to tax and its right to prosecute perceived transgressors of the law, on one side; and the constitutional rights of petitioners to due process of law and the equal protection of the laws, on the other. In case of doubt, the tax court must remember that as in all tax cases, such scale should favor the taxpayer, for a citizen's right to due process and equal protection of the law is amply protected by the Bill of Rights under the Constitution.23chanroblesvirtuallawlibrary
Consequently, to prevent undue and irreparable damage to the normal business operations of the petitioner, the remand to the CTA of the questions involving the suspension of collection and the correct amount of the bond is the proper course of action.

WHEREFORE, the Court GRANTS the petition for certiorari; ANNULS and SETS ASIDE the resolutions issued on July 8, 2014 and December 22, 2014 in CTA Case No. 8833 requiring the petitioner to post a surety bond of P4,467,391,881.76 as a condition to restrain the collection of the deficiency taxes assessed against it; PERMANENTLY ENJOINS the enforcement of the resolutions issued on July 8, 2014 and December 22, 2014 in CTA Case No. 8833; and REQUIRES the Court of Tax Appeals, Second Division, to forthwith conduct a preliminary hearing in CTA Case No. 8833 to determine and rule on whether the bond required under Section 11 of Republic Act No. 1125 may be dispensed with or reduced to restrain the collection of the deficiency taxes assessed against the petitioner.

No pronouncement on costs of suit.

SO ORDERED.chanRoblesvirtualLawlibrary

Sereno, C.J., Leonardo-De Castro, Perlas-Bernabe, and Caguioa, JJ., concur.

Endnotes:


1Rollo, pp. 3-32; Petition for Certiorari (With Urgent Application for the Issuance of a Status Quo Ante Order/Temporary Restraining Order and/or Writ of Preliminary Injunction) filed under Rule 65 of the Rules of Court.

2 Id. at 41-46; penned by Associate Justice Juanito C. Castaneda, Jr. with Associate Justice Caesar A. Casanova concurring. Associate Justice Amelia R. Cotangco-Manalastas was on leave but took part in the Resolution dated December 22, 2014.

3 Id. at 47-51.

4 Id. at 7; The BIR disallowed all of petitioner's purchases from Etheria on the following grounds: (1) the invoices and receipts issued by Etheria were supposedly not valid evidence of the purchases because they were not pre-numbered, but stamped; (2) Etheria's Authority to Print receipts was unofficial; (3) the validity of petitioner's payments to Globalhills and Cadcnse, by virtue of SPA's issued by Etheria, were allegedly questionable in view of these entities' low capitalization; and (4) petitioner allegedly acted in bad faith.

5 Id.

6 Id. at 7-8.

7 Id.

8 Id. at 8.

9 Id.

10 Id.

11 Id. at 44-46.

12 Id. at 50-51.

13 Id. at 13-14.

14 Id. at 325-327.

15 Entitled An Act Creating the Court of Tax Appeals.

16 Entitled An Act Expanding the Jurisdiction of the Court of Tax Appeals (CTA), Elevating its Rank to the Level of a Collegiate Court with Special Jurisdiction and Enlarging its Membership, Amending for the Purpose Certain Sections or Republic Act No. 1125, As Amended, Otherwise Known as the Law Creating the Court of Tax Appeals, and for Other Purposes.

17Rollo, pp. 18-23.

18 Id. at 129.

19 G.R. No. 167330, September 18, 2009, 600 SCRA 413, 442-444.

20 See Collector of Internal Revenue v. Reyes and Court of Tax Appeals, 100 Phil. 822, 828 (1957)

21Rollo, pp. 14-18.

22 G.R. No. 213394, April 6, 2016.

23 Id.



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  • 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.