Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2018 > July 2018 Decisions > G.R. No. 209289, July 09, 2018 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. THE SECRETARY OF JUSTICE AND METROPOLITAN CEBU WATER DISTRICT (MCWD), Respondents.:




G.R. No. 209289, July 09, 2018 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. THE SECRETARY OF JUSTICE AND METROPOLITAN CEBU WATER DISTRICT (MCWD), Respondents.

PHILIPPINE SUPREME COURT DECISIONS

FIRST DIVISION

G.R. No. 209289, July 09, 2018

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. THE SECRETARY OF JUSTICE AND METROPOLITAN CEBU WATER DISTRICT (MCWD), Respondents.

D E C I S I O N

TIJAM, J.:

Before Us is a Petition for Review on Certiorari1 filed by petitioner Commissioner of Internal Revenue (CIR), assailing the Decision2 dated January 23, 2013 and Resolution3 dated August 29, 2013 of the Court of Appeals (CA) in CA-G.R. SP No. 117577 dismissing the petition for certiorari filed by CIR.

The Antecedent Facts

Metropolitan Cebu Water District (respondent) received a Preliminary Assessment Notice from the Bureau of Internal Revenue (BIR) for alleged . tax deficiencies for the year 2000 in the total amount of P70,660,389.00, representing alleged deficiency income, franchise and value added taxes with surcharge and interest, as well as compromise penalties.4

Respondent filed a formal protest with the Regional Director, BIR Revenue Region No. 13. The CIR however failed to act on the protest within 180 days from submission of the supporting documents. Thus, respondent filed a Petition for Review before the Court of Tax Appeals (CTA). The CIR however opposed the said petition on the ground that the Secretary of Justice (SOJ) has jurisdiction over the dispute considering that respondent is a government-owned or controlled corporation (GOCC). As such, the CTA dismissed the petition.5

Respondent then filed a Petition for Arbitration before the SOJ. In a complete turnaround, the CIR claimed that the SOJ has no jurisdiction over the case since the issue in dispute is the validity of the tax assessment against respondent.6

The case proceeded and the SOJ rendered its Decision7 dated April 23, 2010 disposing as follows:

WHEREFORE, premises considered, MCWD is declared (a) exempt from payment of income tax from gross income pursuant to Section 32(B)(7)(b) of the National Internal Revenue Code of 1997, (b) liable for franchise tax of two percent (2%) of its gross receipts, (c) exempt from value-added tax, and (d) not liable to pay surcharge, interest, and compromise penalty on the deficiency taxes.

No cost.

SO ORDERED.8

The motion for reconsideration of the CIR was likewise denied by the SOJ in the Order dated August 20, 2010.9

Aggrieved, the CIR filed a Petition for Certiorari before the CA imputing grave abuse of discretion on the SOJ for assuming jurisdiction over the case.

The CA, in its Decision10 dated January 23, 2013, dismissed the petition for certiorari. The motion for reconsideration was also denied in the CA Resolution11 dated August 29, 2013.

Thus, the CIR comes before Us claiming that the SOJ has no jurisdiction to decide the Petition for Arbitration filed by respondent which assails the tax assessment issued by the BIR.

Ruling of the Court

The petition is denied.

At the outset, We must emphasize that the decision of the SOJ was reviewed by the CA through a petition for certiorari under Rule 65 of the Rules of Court. As such, the CA must resolve the question of whether the SOJ committed grave abuse of discretion amounting to lack of excess of jurisdiction necessitating the reversal of the same. Necessarily, when the CA Decision is brought before Us through a petition for review on certiorari under Rule 45 of the Rules of Court, We must determine whether the CA erred in not finding any grave abuse of discretion on the part of the SOJ in rendering the assailed decision.

We hold that the CA correctly ruled that the SOJ did not commit any grave abuse of discretion in holding that the dispute between the CIR and the respondent is properly within the jurisdiction of the SOJ.

The SOJ has jurisdiction to decide the case

Here, respondent filed a protest with the CIR to assail the tax assessment issued to respondent. For failure of the CIR to act within 180 days from submission of the supporting documents, respondent filed a petition for review before the CTA. Interestingly, the CIR filed a motion to dismiss the petition for review on the ground that the CTA has no jurisdiction to resolve the said matter since the SOJ has exclusive jurisdiction over all disputes between the government and GOCCs pursuant to Section 6612 and 67,13 Chapter 14, Book IV of the Administrative Code of 1987. As a result, the CTA dismissed the petition. When the SOJ assumed jurisdiction over the petition for arbitration filed by the respondent, the CIR, completely changed its stand and claimed that the SOJ has no jurisdiction over the case.

This turnaround by the CIR cannot be countenanced. The CIR cannot invoke jurisdiction of the SOJ and then completely reject the same. "A party cannot invoke jurisdiction at one time and reject it at another time in the same controversy to suit its interests and convenience."14 Jurisdiction is conferred by law and cannot be made dependent on the whims and caprices of a party.15 "Jurisdiction, once acquired, continues until the case is finally terminated."16 Thus, the SOJ having acquired jurisdiction over the dispute between the CIR and the respondent, continues to exercise the same until the termination of the case.

Nevertheless, the SOJ's jurisdiction over tax disputes between the government and government-owned and controlled corporations has been finally settled by this Court in the recent case of Power Sector Assets and Liabilities Management Corporation v. Commissioner of Internal Revenue,17 to wit:

The primary issue in this case is whether the DOJ Secretary has jurisdiction over OSJ Case No. 2007-3 which involves the resolution of whether the sale of the Pantabangan-Masiway Plant and Magat Plant is subject to VAT.

We agree with the Court of Appeals that jurisdiction over the subject matter is vested by the Constitution or by law, and not by the parties to an action. Jurisdiction cannot be conferred by consent or acquiescence of the parties or by erroneous belief of the court, quasi-judicial office or government agency that it exists.

However, contrary to the ruling of the Court of Appeals, we find that the DOJ is vested by law with jurisdiction over this case. This case involves a dispute between PSALM and NPC, which are both wholly government owned corporations, and the BIR, a government office, over the imposition of VAT on the sale of the two power plants. There is no question that original jurisdiction is with the CIR, who issues the preliminary and the final tax assessments. However, if the government entity disputes the tax assessment, the dispute is already between the BIR (represented by the CIR) and another government entity, in this case, the petitioner PSALM. Under Presidential Decree No. 242 (PD 242), all disputes and claims solely between government agencies and offices, including government-owned or controlled corporations, shall be administratively settled or adjudicated by the Secretary of Justice, the Solicitor General, or the Government Corporate Counsel, depending on the issues and government agencies involved. As regards cases involving only questions of law, it is the Secretary of Justice who has jurisdiction. Sections 1, 2, and 3 of PD 242 read:

Section 1. Provisions of law to the contrary notwithstanding, all disputes, claims and controversies solely between or among the departments, bureaus, offices, agencies and instrumentalities of the National Government, including constitutional offices or agencies, arising from the interpretation and application of statutes, contracts or agreements, shall henceforth be administratively settled or adjudicated as provided hereinafter: Provided, That, this shall not apply to cases already pending in court at the time of the effectivity of this decree.

Section 2. In all cases involving only questions of law, the same shall be submitted to and settled or adjudicated by the Secretary of Justice, as Attorney General and ex officio adviser of all government owned or controlled corporations and entities, in consonance with Section 83 of the Revised Administrative Code. His ruling or determination of the question in each case shall be conclusive and binding upon all the parties concerned.

Section 3. Cases involving mixed questions of law and of fact or only factual issues shall be submitted to and settled or adjudicated by:

(a) The Solicitor General, with respect to disputes or claims [or] controversies between or among the departments, bureaus, offices and other agencies of the National Government;
(b) The Government Corporate Counsel, with respect to disputes or claims or controversies between or among the government-owned or controlled corporations or entities being served by the Office of the Government Corporate Counsel; and
(c) The Secretary of Justice, with respect to all other disputes or claims or controversies which do not fall under the categories mentioned in paragraphs (a) and (b). x x x

The use of the word "shall" in a statute connotes a mandatory order or an imperative obligation. Its use rendered the provisions mandatory and not merely permissive, and unless PD 242 is declared unconstitutional, its provisions must be followed. The use of the word "shall� means that administrative settlement or adjudication of disputes and claims between government agencies and offices, including government-owned or controlled corporations, is not merely permissive but mandatory and imperative. Thus, under PD 242, it is mandatory that disputes and claims "solely" between government agencies and offices, including government-owned or controlled corporations, involving only questions of law, be submitted to and settled or adjudicated by the Secretary of Justice.

The law is clear and covers "all disputes, claims and controversies solely between or among the departments, bureaus, offices, agencies and instrumentalities of the National Government, including constitutional offices or agencies arising from the interpretation and application of statutes, contracts or agreements." When the law says "all disputes, claims and controversies solely" among government agencies, the law means all, without exception. Only those cases already pending in court at the time of the effectivity of PD 242 are not covered by the law.

The purpose of PD 242 is to provide for a speedy and efficient administrative settlement or adjudication of disputes between government offices or agencies under the Executive branch, as well as to filter cases to lessen the clogged dockets of the courts. As explained by the Court in Philippine Veterans Investment Development Corp. (PHIVIDEC) v. Judge Velez:

Contrary to the opinion of the lower court, P.D. No. 242 is not unconstitutional. It does not diminish the jurisdiction of [the] courts but only prescribes an administrative procedure for the settlement of certain types of disputes between or among departments, bureaus, offices, agencies, and instrumentalities of the National Government, including government-owned or controlled corporations, so that they need not always repair to the courts for the settlement of controversies arising from the interpretation and application of statutes, contracts or agreements. The procedure is not much different, and no less desirable, than the arbitration procedures provided in Republic Act No. 876 (Arbitration Law) and in Section 26, R.A. 6715 (The Labor Code). It is an alternative to, or a substitute for, traditional litigation in court with the added advantage of avoiding the delays, vexations and expense of court proceedings. Or, as P.D. No. 242 itself explains, its purpose is "the elimination of needless clogging of court dockets to prevent the waste of time and energies not only of the government lawyers but also of the courts, and eliminates expenses incurred in the filing and prosecution of judicial actions."

PD 242 is only applicable to disputes, claims, and controversies solely between or among the departments, bureaus, offices, agencies and instrumentalities of the National Government, including government-owned or controlled corporations, and where no private party is involved. In other words, PD 242 will only apply when all the parties involved are purely government offices and government-owned or controlled corporations.

x x x.18 (Emphasis in the original)

P.D. No. 24219 is now embodied in Chapter 14, Book IV of Executive Order (E.O.) No. 292, otherwise known as the Administrative Code of 1987. The pertinent provisions of which provides:

SEC. 66. How Settled. - All disputes, claims and controversies, solely between or among the departments, bureaus, offices, agencies and instrumentalities of the National Government, including government-owned or controlled corporations, such as those arising from the interpretation and application of statutes, contracts or agreements, shall be administratively settled or adjudicated in the manner provided in this Chapter. This Chapter shall, however, not apply to disputes involving the Congress, the Supreme Court, the Constitutional Commissions, and local governments.

SEC. 67. Disputes Involving Questions of Law. - All cases involving only questions of law shall be submitted to and settled or adjudicated by the Secretary of Justice as Attorney-General of the National Government and as ex officio legal adviser of all government-owned or controlled corporations. His ruling or decision thereon shall be conclusive and binding on all the parties concerned. (Emphasis ours)

SEC. 68. Disputes Involving Questions of Fact and Law. - Cases involving mixed questions of law and of fact or only factual issues shall be submitted to and settled or adjudicated by:

(1) The Solicitor General, if the dispute, claim or controversy involves only departments, bureaus, offices and other agencies of the National Government as well as government-owned or controlled corporations or entities of whom he is the principal law officer or general counsel; and

(2) The Secretary of Justice, in all other cases not falling under paragraph (1). (Emphasis ours)

Since this case is a dispute between the CIR and respondent, a local water district, which is a GOCC pursuant to P.D. No. 198,20 also known as the Provincial Water Utilities Act of 1973, clearly, the SOJ has jurisdiction to decide over the case.

The petition should be dismissed for failure of the CIR to exhaust administrative remedies

In the case of Power Sector Assets and Liabilities Management Corporation,21 this Court held that:

Furthermore, under the doctrine of exhaustion of administrative remedies, it is mandated that where a remedy before an administrative body is provided by statute, relief must be sought by exhausting this remedy prior to bringing an action in court in order to give the administrative body every opportunity to decide a matter that comes within its jurisdiction. A litigant cannot go to court without first pursuing his administrative remedies; otherwise, his action is premature and his case is not ripe for judicial determination. PD 242 (now Chapter 14, Book IV of Executive Order No. 292), provides for such administrative remedy. Thus, only after the President has decided the dispute between government offices and agencies can the losing party resort to the courts, if it so desires. Otherwise, a resort to the courts would be premature for failure to exhaust administrative remedies. Non-observance of the doctrine of exhaustion of administrative remedies would result in lack of cause of action, which is one of the grounds for the dismissal of a complaint.22 (Citations omitted and emphasis in the original)

Under Section 70,23 Chapter 14, Book IV of the Administrative Code of 1987, it is provided that where the amount of the claim exceeds, one million pesos, the decision of the SOJ should be appealed to the Office of the President (OP). Here, the value subject of the case is P70,660,389.00. As such, the CIR should have first appealed the decision of the SOJ to the OP rather than to file a Petition for Certiorari to the CA.

In the case of Samar II Electric Cooperative Inc. (SAMELCO), et al. v. Seludo, Jr.,24 this Court discussed the importance of exhausting administrative remedies, thus:

The Court, in a long line of cases, has held that before a party is allowed to seek the intervention of the courts, it is a pre-condition that he avail himself of all administrative processes afforded him. Hence, if a remedy within the administrative machinery can be resorted to by giving the administrative officer every opportunity to decide on a matter that comes within his jurisdiction, then such remedy must be exhausted first before the court's power of judicial review can be sought. The premature resort to the court is fatal to one's cause of action. Accordingly, absent any finding of waiver or estoppel, the case may be dismissed for lack of cause of action.25 (Citations omitted)

Also, the petition for certiorari filed by the CIR before the CA is dismissible on the ground that the same is not a plain, speedy, and adequate remedy granted to the CIR.

It is well settled that a petition for certiorari can be availed of when a tribunal, board or officer exercising judicial or quasi-judicial functions has acted without or in excess its or his jurisdiction, or with grave abuse of discretion amounting to lack or excess of jurisdiction, and there is no appeal, or any plain, speedy, and adequate remedy in the ordinary course of law.26 As such, the same "may be resorted to only in the absence of appeal or any plain, speedy and adequate remedy in the ordinary course of law."27

In the present case, there is a plain, speedy and adequate remedy in the ordinary course of law which is available to the CIR, which is an appeal to the OP. The CIR, however, failed to avail the same through its own fault.

WHEREFORE, the petition is DENIED. The Decision dated January 23, 2013 and Resolution dated August 29, 2013 of the Court of Appeals in CA-G.R. SP No. 117577 are hereby AFFIRMED.

SO ORDERED.

Leonardo-De Castro,*Peralta,** Del Castillo, and Gesmundo,*** JJ., concur.

Endnotes:


* Designated as Acting Chairperson per Special Order No. 2559 dated May 11, 2018.

** Designated as Additional Member per Raffle dated April 10, 2017 vice Associate Justice Francis H. Jardeleza.

*** Designated as Acting Member per Special Order No. 2560 dated May 11, 2018.

1Rollo, pp. 10-32.

2 Penned by Associate Justice Eduardo B. Peralta, Jr, concurred in by Associate Justices Vicente S.E. Veloso and Jane Aurora C. Lantion; id. at 35-47.

3 Id. at 48-49.

4 Id. at 36.

5 Id.

6 Id. at 36-37.

7 Id. at 84-94.

8 Id. at 93.

9 Id. at 37.

10 Id. at 35-47.

11 Id. at 48-49.

12SEC. 66. How Settled. � All disputes, claims and controversies, solely between or among the departments, bureaus, offices, agencies and instrumentalities of the National Government, including government-owned or controlled corporations, such as those arising from the interpretation and application of statutes, contracts or agreements, shall be administratively settled or adjudicated in the manner provided in this Chapter. This Chapter shall, however, not apply to disputes involving the Congress, the Supreme Court, the Constitutional Commissions, and local governments.

13SEC. 67. Disputes Involving Questions of Law. � All cases involving only questions of law shall be submitted to and settled or adjudicated by the Secretary of Justice as Attorney-General of the National Government and as ex officio legal adviser of all government-owned or controlled corporations. His ruling or decision thereon shall be conclusive and binding on all the parties concerned.

14Saulog Transit, Inc. v. Hon. Lazaro, etc., 213 Phil. 529, 539 (1984).

15 See Georg Grotjahn GMBH and Co. v. Judge Isnani, 305 Phil. 231 (1994).

16Ando v. Campo, et al., 658 Phil. 636, 645 (2011).

17 G.R. No. 198146, August 8, 2017.

18 Id.

19 PRESCRIBING THE PROCEDURE FOR ADMINISTRATIVE SETTLEMENT OR ADJUDICATION OF DISPUTES, CLAIMS AND CONTROVERSIES BETWEEN OR AMONG GOVERNMENT OFFICES, AGENCIES AND INSTRUMENTALITIES, INCLUDING GOVERNMENT-OWNED OR CONTROLLED CORPORATIONS, AND FOR OTHER PURPOSES.

20 DECLARING A NATIONAL POLICY FAVORING LOCAL OPERATION AND CONTROL OF WATER SYSTEMS; AUTHORIZING THE FORMATION OF LOCAL WATER DISTRICTS AND PROVIDING FOR THE GOVERNMENT AND ADMINISTRATION OF SUCH DISTRICTS; CHARTERING A NATIONAL ADMINISTRATION TO FACILITATE IMPROVEMENT OF LOCAL WATER UTILITIES; GRANTING SAID ADMINISTRATION SUCH POWERS AS ARE NECESSARY TO OPTIMIZE PUBLIC SERVICE FROM WATER UTILITY OPERATIONS, AND FOR OTHER PURPOSES.

21 Supra note 17.

22 Id.

23 Sec. 70. Appeals. - The decision of the Secretary of Justice as well as that of the Solicitor General, when approved by the Secretary of Justice, shall be final and binding upon the parties involved. Appeals may, however, be taken to the President where the amount of the claim or the value of the property exceeds one million pesos. The decision of the President shall be final.

24 686 Phil. 786 (2012).

25 Id. at 796.

26 Section 1 of Rule 65 of the Rules of Court

Sec. 1. Petition for certiorari. � When any tribunal, board or officer exercising judicial or quasi-judicial functions has acted without or in excess its or his jurisdiction, or with grave abuse of discretion amounting to lack or excess of jurisdiction, and there is no appeal, or any plain, speedy, and adequate remedy in the ordinary course of law, a person aggrieved thereby may file a verified petition in the proper court, alleging the facts with certainty and praying that judgment be rendered annulling or modifying the proceedings of such tribunal, board or officer, and granting such incidental reliefs as law and justice may require.

27Malayang Manggagawa ng Stayfast Phils., Inc. v. NLRC, et al., 716 Phil. 500, 512 (2013).




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  • G.R. No. 199802, July 03, 2018 - CONGRESSMAN HERMILANDO I. MANDANAS; MAYOR EFREN B. DIONA; MAYOR ANTONINO A. AURELIO; KAGAWAD MARIO ILAGAN; BARANGAY CHAIR PERLITO MANALO; BARANGAY CHAIR MEDEL MEDRANO; BARANGAY KAGAWAD CRIS RAMOS; BARANGAY KAGAWAD ELISA D. BALBAGO, AND ATTY. JOSE MALVAR VILLEGAS, Petitioners, v. EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR.; SECRETARY CESAR PURISIMA, DEPARTMENT OF FINANCE; SECRETARY FLORENCIO H. ABAD, DEPARTMENT OF BUDGET AND MANAGEMENT; COMMISSIONER KIM JACINTO-HENARES, BUREAU OF INTERNAL REVENUE; AND NATIONAL TREASURER ROBERTO TAN, BUREAU OF THE TREASURY, Respondents.; G.R. No. 208488, July 3, 2018 - HONORABLE ENRIQUE T. GARCIA, JR., IN HIS PERSONAL AND OFFICIAL CAPACITY AS REPRESENTATIVE OF THE 2ND DISTRICT OF THE PROVINCE OF BATAAN, Petitioner, v. HONORABLE [PAQUITO] N. OCHOA, JR., EXECUTIVE SECRETARY; HONORABLE CESAR V. PURISIMA, SECRETARY, DEPARTMENT OF FINANCE; HONORABLE FLORENCIO H. ABAD, SECRETARY, DEPARTMENT OF BUDGET AND MANAGEMENT; HONORABLE KIM S. JACINTO-HENARES, COMMISSIONER, BUREAU OF INTERNAL REVENUE; AND HONORABLE ROZZANO RUFINO B. BIAZON, COMMISSIONER, BUREAU OF CUSTOMS, Respondents.

  • G.R. No. 225604, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DIONESIO ROY Y PERALTA, Accused-Appellants.

  • G.R. No. 213446, July 03, 2018 - CONFEDERATION FOR UNITY, RECOGNITION AND ADVANCEMENT OF GOVERNMENT EMPLOYEES (COURAGE); JUDICIARY EMPLOYEES ASSOCIATION OF THE PHILIPPINES (JUDEA-PHILS); SANDIGANBAYAN EMPLOYEES ASSOCIATION (SEA); SANDIGAN NG MGA EMPLEYADONG NAGKAKAISA SA ADHIKAIN NG DEMOKRATIKONG ORGANISASYON (S.E.N.A.D.O.); ASSOCIATION OF COURT OF APPEALS EMPLOYEES (ACAE); DEPARTMENT OF AGRARIAN REFORM EMPLOYEES ASSOCIATION (DAREA); SOCIAL WELFARE EMPLOYEES ASSOCIATION OF THE PHILIPPINES-DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT (SWEAP-DSWD); DEPARTMENT OF TRADE AND INDUSTRY EMPLOYEES UNION (DTI-EU); KAPISANAN PARA SA KAGALINGAN NG MGA KAWANI NG METRO MANILA DEVELOPMENT AUTHORITY (KKK-MMDA); WATER SYSTEM EMPLOYEES RESPONSE (WATER); CONSOLIDATED UNION OF EMPLOYEES OF THE NATIONAL HOUSING AUTHORITIES (CUE-NHA); AND KAPISANAN NG MGA MANGGAGAWA AT KAWANI NG QUEZON CITY (KASAMA KA-QC), Petitioners, v. COMMISSIONER, BUREAU OF INTERNAL REVENUE AND THE SECRETARY, DEPARTMENT OF FINANCE, Respondents.; NATIONAL FEDERATION OF EMPLOYEES ASSOCIATIONS OF THE DEPARTMENT OF AGRICULTURE (NAFEDA), REPRESENTED BY ITS EXECUTIVE VICE PRESIDENT ROMAN M. SANCHEZ, DEPARTMENT OF AGRICULTURE EMPLOYEES ASSOCIATION OFFICE OF THE SECRETARY (DAEA-OSEC), REPRESENTED BY ITS ACTING PRESIDENT ROWENA GENETE, NATIONAL AGRICULTURAL AND FISHERIES COUNCIL EMPLOYEES ASSOCIATION (NAFCEA), REPRESENTED BY ITS PRESIDENT SOLIDAD B. BERNARDO, COMMISSION ON ELECTIONS EMPLOYEES UNION (COMELEC EU), REPRESENTED BY ITS PRESIDENT MARK CHRISTOPHER D. RAMIREZ, MINES AND GEOSCIENCES BUREAU EMPLOYEES ASSOCIATION CENTRAL OFFICE (MGBEA CO), REPRESENTED BY ITS PRESIDENT MAYBELLYN A. ZEPEDA, LIVESTOCK DEVELOPMENT COUNCIL EMPLOYEES ASSOCIATION (LDCEA), REPRESENTED BY ITS PRESIDENT JOVITA M. GONZALES, ASSOCIATION OF CONCERNED EMPLOYEES OF PHILIPPINE FISHERIES DEVELOPMENT AUTHORITY (ACE OF PFDA), REPRESENTED BY ITS PRESIDENT ROSARIO DEBLOIS, Intervenors.; G.R. No. 213658, July 3, 2018 - JUDGE ARMANDO A. YANGA, IN HIS PERSONAL CAPACITY AND IN HIS CAPACITY AS PRESIDENT OF THE RTC JUDGES ASSOCIATION OF MANILA, AND MA. CRISTINA CARMELA I. JAPZON, IN HER PERSONAL CAPACITY AND IN HER CAPACITY AS PRESIDENT OF THE PHILIPPINE ASSOCIATION OF COURT EMPLOYEES-MANILA CHAPTER, Petitioners, v. HON. COMMISSIONER KIM S. JACINTO-HENARES, IN HER CAPACITY AS COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE, Respondent.; THE MEMBERS OF THE ASSOCIATION OF REGIONAL TRIAL COURT JUDGES IN ILOILO CITY, Intervenors.

  • G.R. No. 197908, July 04, 2018 - VISITACION R. REBULTAN, CECILOU R. BAYONA, CECILIO REBULTAN, JR., AND VILNA R. LABRADOR, Petitioners, v. SPOUSES EDMUNDO DAGANTA AND MARVELYN P. DAGANTA, AND WILLIE VILORIA, Respondents.

  • A.C. No. 10557 (Formerly CBD Case No. 07-1962), July 10, 2018 - JERRY M. PALENCIA, Complainant, v. ATTY. PEDRO L. LINSANGAN, ATTY. GERARD M. LINSANGAN, AND ATTY. GLENDA M. LINSANGAN-BINOYA, Respondents.

  • G.R. No. 221813, July 23, 2018 - MARICALUM MINING CORPORATION, Petitioner, v. ELY G. FLORENTINO, GLENN BUENVIAJE, RUDY J. GOMEZ, REPRESENTED BY HIS HEIRS THELMA GOMEZ, ALEJANDRO H. SITCHON, NENET ARITA, FERNANDO SIGUAN, DENNIS ABELIDA, NOEL S. ACCOLADOR, WILFREDO TAGANILE, SR., MARTIR S. AGSOY, SR., MELCHOR APUCAY, DOMINGO LAVIDA, JESUS MOSQUEDA, RUELITO A. VILLARMIA, SOFRONIO M. AYON, EFREN T. GENISE, ALQUIN A. FRANCO, PABLO L. ALEMAN, PEPITO G. HEPRIANA, ELIAS S. TRESPECES, EDGAR SOBRINO, Respondents.; G.R. No. 222723, July 23, 2018 - ELY FLORENTINO, GLENN BUENVIAJE, RUDY J. GOMEZ, REPRESENTED BY HIS HEIRS THELMA GOMEZ, FERNANDO SIGUAN, DENNIS ABELIDA, NOEL S. ACCOLADOR,WILFREDO TAGANILE, SR., MARTIR S. AGSOY, SR., MELCHOR APUCAY, DOMINGO LAVIDA, JESUS MOSQUEDA, RUELITO A. VILLARMIA, SOFRONIO M. AYON, EFREN T. GENISE, ALQUIN A. FRANCO, PABLO L. ALEMAN, PEPITO G. HEPRIANA, ELIAS S. TRESPECES, EDGAR SOBRINO, ALEJANDRO H. SITCHON, NENET ARITA, WELILMO T. NERI, ERLINDA FERNANDEZ, AND EDGARDO PE�AFLORIDA, Petitioners, v. NATIONAL LABOR RELATIONS COMMISSION - 7TH DIVISION, CEBU CITY, "G" HOLDINGS, INC., AND TEODORO G. BERNARDINO, ROLANDO DEGOJAS, MARICALUM MINING CORPORATION. Respondents.

  • G.R. No. 192285, July 11, 2018 - MATEO ENCARNACION (DECEASED), SUBSTITUTED BY HIS HEIRS, NAMELY: ELSA DEPLIAN-ENCARNACION, KRIZZA MARIE D. ENCARNACION, LORETA ENCARNACION, CARMELITA E. STADERMAN, CORAZON S. ENCARNACION, RIZALINA ENCARNACION-PARONG, VICTORIA ENCARNACION-DULA, MARIA HELEN ENCARNACION-DAY, TERESITA ENCARNACION-MANALANG, GEORGE ENCARNACION, MARY MITCHIE E. EDWARDSON, ERNESTO ENCARNACION, MATEO ENCARNACION, JR., AND GRACE WAGNER, Petitioners, v. THOMAS JOHNSON, Respondent.

  • G.R. No. 233334, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOHN CARLO SALGA AND RUEL "TAWING" NAMALATA, Accused-Appellants.

  • G.R. No. 207711, July 02, 2018 - MARIA C. OSORIO Petitioner, v. PEOPLE OF THE PHILIPPINES Respondent.

  • G.R. Nos. 198916-17, July 23, 2018 - MALAYAN INSURANCE COMPANY, INC., Petitioner, v. ST. FRANCIS SQUARE REALTY CORPORATION, Respondent.; G.R. Nos. 198920-21 - ST. FRANCIS SQUARE REALTY CORPORATION, Petitioner, v. MALAYAN INSURANCE COMPANY, INC., Respondent.

  • G.R. No. 224588, July 04, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RODEL BELMONTE Y SAA, Accused-Appellant.

  • G.R. No. 222837, July 23, 2018 - MACARIO LIM GAW, JR., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 216748, July 25, 2018 - DEPARTMENT OF EDUCATION, Petitioner, v. NIXON Q. DELA TORRE, BENHUR Q. DELA TORRE, QUINTIN DELA TORRE (DECEASED), REPRESENTED BY HIS WIFE CATALINA DELA TORRE AND HIS CHILDREN STELLA T. NAGDALE, DWIGHT DELA TORRE, VIVIAN T. SUPANGCO, NIXON DELA TORRE AND BENHUR DELA TORRE, Respondents.

  • G.R. No. 221427, July 30, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ALVIN J. LABAGALA AND ROMEO LABAGALA, Accused-Appellant.

  • A.M. No. MTJ-16-1879 (Formerly OCA IPI No. 14-2719-MTJ), July 24, 2018 - ANONYMOUS, Complainant, v. JUDGE BILL D. BUYUCAN, MUNICIPAL CIRCUIT TRIAL COURT, BAGABAG-DIADI, NUEVA VIZCAYA, Respondent.

  • A.C. No. 10555, July 31, 2018 - EVELYN T. GOOPIO, Complainant, v. ATTY. ARIEL D. MAGLALANG, Respondent.

  • A.C. No. 12005, July 23, 2018 - ACHERNAR B. TABUZO, Complainant, v. ATTY. JOSE ALFONSO M. GOMOS, Respondent.

  • G.R. No. 225605, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. VENERANDO GOZO Y VELASQUEZ, Accused-Appellant.

  • G.R. No. 222337, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. SHERNIEL UNGRIANO ASCARRAGA A.K.A.SERGIO ONGRIANO ASCARRAGA, Accused-Appellant.

  • G.R. No. 210838, July 03, 2018 - DEVELOPMENT BANK OF THE PHILIPPINES, Petitioner, v. COMMISSION ON AUDIT, Respondent.

  • G.R. No. 203249, July 23, 2018 - SAN ROQUE POWER CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 191495, July 23, 2018 - NIPPON EXPRESS (PHILIPPINES) CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 192223, July 23, 2018 - DANILO A. LIHAYLIHAY, Petitioner, v. THE TREASURER OF THE PHILIPPINES ROBERTO C. TAN, SECRETARY OF FINANCE MARGARITO B. TEVES, SECRETARY OF THE DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES, AND THE GOVERNOR OF BANGKO SENTRAL NG PILIPINAS (BSP), Respondents.

  • G.R. No. 210204, July 10, 2018 - ASSOCIATION OF RETIRED COURT OF APPEALS JUSTICES, INC. (ARCAJI), REPRESENTED BY TEODORO P. REGINO, Petitioner, v. HON. FLORENCIO ABAD, JR., AS SECRETARY OF THE DEPARTMENT OF BUDGET AND MANAGEMENT, Respondent.

  • G.R. No. 222964, July 11, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CAJETO CABILIDA, JR. Y CANDAWAN, Accused-Appellant.

  • G.R. No. 189723, July 11, 2018 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. ALAMINOS ICE PLANT AND COLD STORAGE, INC., REPRESENTED BY SAMUEL C. CHUA, Respondent.

  • G.R. No. 199162, July 04, 2018 - PHIL-MAN MARINE AGENCY, INC., AND DOHLE (10M) LIMITED, Petitioners, v. ANIANO P. DEDACE, JR., SUBSTITUTED BY HIS SPOUSE LUCENA CAJES DEDACE, FOR AND IN BEHALF OF THEIR THREE [3] CHILDREN, NAMELY, ANGELICA, ANGELO AND STEVE MAC, ALL SURNAMED DEDACE, Respondent.

  • G.R. No. 195905, July 04, 2018 - THE CITY GOVERNMENT OF BAGUIO REPRESENTED BY MAURICIO G. DOMOGAN, CITY MAYOR, CITY BUILDINGS AND ARCHITECTURE OFFICE REPRESENTED BY OSCAR FLORES, AND PUBLIC ORDER AND SAFETY DIVISION REPRESENTED BY FERNANDO MOYAEN AND CITY DEMOLITION TEAM REPRESENTED BY NAZITA BA�EZ, Petitioners, v. ATTY. BRAIN MASWENG, REGIONAL HEARING OFFICER-NATIONAL COMMISSION ON INDIGENOUS PEOPLES-CORDILLERA ADMINISTRATIVE REGION, MAGDALENA GUMANGAN, MARION T. POOL, LOURDES C. HERMOGENO, JOSEPH LEGASPI, JOSEPH BASATAN, MARCELINO BASATAN, JOSEPHINE LEGASPI, LANSIGAN BAWAS, ALEXANDER AMPAGUEY, JULIO DALUYEN, SR., CONCEPCION PADANG AND CARMEN PANAYO, Respondents.

  • G.R. No. 226392, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. NESTOR "TONY" CALIAO, Accused-Appellants.

  • G.R. No. 206725, July 11, 2018 - PEOPLE OF THE PHILIPPINES Plaintiff-Appellee, v. ESMAEL GERVERO, FLORENCIO ARBOLONIO, DANILO CASTIGADOR, CELSO SOLOMON AND EDUARDO BA�ES, Accused.; ESMAEL GERVERO (DECEASED), DANILO CASTIGADOR, CELSO SOLOMON AND EDUARDO BA�ES, Accused-Appellants.

  • G.R. No. 229861, July 02, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. FRANCISCO EJERCITO, Accused-Appellant.

  • G.R. No. 225590, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MICHAEL CABUHAY, Accused-Appellant.

  • G.R. No. 234608, July 03, 2018 - ARVIN R. BALAG, Petitioner, v. SENATE OF THE PHILIPPINES, SENATE COMMITTEE ON PUBLIC ORDER AND DANGEROUS DRUGS, SENATE COMMITTEE ON JUSTICE AND HUMAN RIGHTS, SENATE COMMITTEE ON CONSTITUTIONAL AMENDMENTS AND REVISION OF CODES AND MGEN. JOSE V. BALAJADIA, JR. (RET.) IN HIS CAPACITY AS SENATE SERGEANT-AT-ARMS, Respondents.

  • G.R. No. 219582, July 11, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BENITO PALARAS Y LAPU-OS, Accused-Appellant.

  • G.R. No. 224293, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ALLAN LUMAGUI Y MALIGID, Accused-Appellant.

  • G.R. No. 237804, July 04, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MERCINDO BOBOTIOK, JR. Y LONTOC, Accused-Appellant.

  • G.R. No. 202129, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EVELYN PATRICIO Y CASTILLO, ALIAS "NINGNAY", Accused-Appellants.

  • G.R. Nos. 212761-62, July 31, 2018 - SENATOR JINGGOY EJERCITO ESTRADA, Petitioner, v. OFFICE OF THE OMBUDSMAN, HON. SANDIGANBAYAN, FIELD INVESTIGATION OFFICE, OFFICE OF THE OMBUDSMAN, NATIONAL BUREAU OF INVESTIGATION, AND ATTY. LEVITO D. BALIGOD, Respondents.; G.R. NOS. 213473-74 - JOHN RAYMUND DE ASIS, Petitioner, v. CONCHITA CARPIO MORALES, IN HER OFFICIAL CAPACITY AS OMBUDSMAN, PEOPLE OF THE PHILIPPINES, AND SANDIGANBAYAN, FIFTH DIVISION, Respondents.; G.R. NOS. 213538-39 - JANET LIM NAPOLES, Petitioner, v. CONCHITA CARPIO MORALES, IN HER OFFICIAL CAPACITY AS OMBUDSMAN, PEOPLE OF THE PHILIPPINES, AND SANDIGANBAYAN, FIFTH DIVISION, Respondents.

  • G.R. No. 218232, July 24, 2018 - RAMON "BONG" B. REVILLA, JR., Petitioner, v. SANDIGANBAYAN (FIRST DIVISION) AND PEOPLE OF THE PHILIPPINES, Respondents.; G.R. No. 218235 - RICHARD A. CAMBE, Petitioner, v. SANDIGANBAYAN (FIRST DIVISION), PEOPLE OF THE PHILIPPINES, AND OFFICE OF THE OMBUDSMAN, Respondents.; G.R. No. 218266 - JANET LIM NAPOLES, Petitioner, v. SANDIGANBAYAN (FIRST DIVISION), CONCHITA CARPIO MORALES, IN HER CAPACITY AS OMBUDSMAN, AND PEOPLE OF THE PHILIPPINES, Respondents.; G.R. No. 218903 - PEOPLE OF THE PHILIPPINES, Petitioner, v. SANDIGANBAYAN (FIRST DIVISION), RAMON "BONG" B. REVILLA, JR., AND RICHARD A. CAMBE, Respondents.; G.R. No. 219162 - RAMON "BONG" B. REVILLA, JR., Petitioner, v. SANDIGANBAYAN (FIRST DIVISION) AND PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 205688, July 04, 2018 - VALENTINO S. LINGAT AND APRONIANO ALTOVEROS, Petitioners, v. COCA-COLA BOTTLERS PHILIPPINES, INC., MONTE DAPPLES TRADING, AND DAVID LYONS,* Respondents.

  • G.R. No. 220492, July 11, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CCC, Accused-Appellant.

  • G.R. No. 237721, July 31, 2018 - IN RE: CORRECTION/ADJUSTMENT OF PENALTY PURSUANT TO REPUBLIC ACT NO. 10951, IN RELATION TO HERNAN V. SANDIGANBAYAN � ROLANDO ELBANBUENA Y MARFIL, Petitioner.

  • G.R. No. 234160, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ALJON GUADA�A Y ANTIQUERA, Accused-Appellant.

  • G.R. Nos. 230950-51, July 23, 2018 - ELPIDIO TAGAAN MAGANTE, Petitioner, v. SANDIGANBAYAN, (THIRD DIVISION) AND PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 226405, July 23, 2018 - OFFICE OF THE OMBUDSMAN, Petitioner, v. EFREN BONGAIS, HOUSING AND HOMESITE REGULATION OFFICER IV, CITY HOUSING AND SETTLEMENTS OFFICE, CALAMBA CITY, Respondent.

  • G.R. No. 229826, July 30, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. PATRICIA CABRELLOS Y DELA CRUZ, Accused-Appellant.

  • G.R. No. 225332, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOEL JAIME ALIAS "TORNING," Accused-Appellant.

  • G.R. No. 232891, July 23, 2018 - LAMBERTO MARI�AS Y FERNANDO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 225322, July 04, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RONELO BERMUDO Y MARCELLANO, ROMMEL BERMUDO Y CAPISTRANO AND ROLANDO BERMUDO Y CAPISTRANO, ACCUSED, ROMMEL BERMUDO Y CAPISTRANO, Accused-Appellant.

  • G.R. No. 224678, July 03, 2018 - SPOUSES JOSE MANUEL AND MARIA ESPERANZA RIDRUEJO STILIANOPOULOS, Petitioners, v. THE REGISTER OF DEEDS FOR LEGAZPI CITY AND THE NATIONAL TREASURER, Respondents.

  • G.R. No. 233477, July 30, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOWIE ALLINGAG Y TORRES AND ELIZABETH ALLINGAG Y TORRES, Accused-Appellants.

  • G.R. No. 216999, July 04, 2018 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. RONALD M. COSALAN, Respondent.

  • A.C. No. 8854, July 03, 2018 - JULIETA DIMAYUGA, Complainant, v. ATTY. VIVIAN G. RUBIA, Respondent.

  • G.R. No. 235652, July 09, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. XXX AND YYY,* Accused-Appellants.

  • G.R. No. 221684, July 30, 2018 - MARIA T. CALMA, Petitioner, v. MARILU C. TURLA, Respondent.

  • G.R. No. 235498, July 30, 2018 - RENALYN A. MASBATE AND SPOUSES RENATO MASBATE AND MARLYN MASBATE, Petitioners, v. RICKY JAMES RELUCIO, Respondent.

  • G.R. No. 221624, July 04, 2018 - NATIONAL TRANSMISSION CORPORATION, Petitioner, v. MA. MAGDALENA LOURDES LACSON-DE LEON, MA. ELIZABETH JOSEPHINE L. DE LEON, RAMON LUIS EUGENIO L. DE LEON, MA. TERESA CECILIA L. DE LEON, MA. BARBARA KATHLEEN L. DE LEON, MARY GRACE HELENE L. DE LEON, JOSE MARIA LEANDRO L. DE LEON, MA. MARGARETHE ROSE OLSON, AND HILDEGARDE MARIE OLSON, Respondents.

  • G.R. No. 231130, July 09, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GERALD TAMAYO CORDOVA AND MARCIAL DAYON EGUISO, Accused-Appellants.

  • G.R. No. 226013, July 02, 2018 - LUZVIMINDA DELA CRUZ MORISONO, Petitioner, v. RYOJI* MORISONO AND LOCAL CIVIL REGISTRAR OF QUEZON CITY, Respondents.

  • G.R. No. 202275, July 17, 2018 - THE PROVINCIAL BUS OPERATORS ASSOCIATION OF THE PHILIPPINES (PBOAP), THE SOUTHERN LUZON BUS OPERATORS ASSOCIATION, INC. (SO-LUBOA), THE INTER CITY BUS OPERATORS ASSOCIATION (INTERBOA), AND THE CITY OF SAN JOSE DEL MONTE BUS OPERATORS ASSOCIATION (CSJDMBOA), Petitioners, v. DEPARTMENT OF LABOR AND EMPLOYMENT (DOLE) AND LAND TRANSPORTATION FRANCHISING AND REGULATORY BOARD (LTFRB), Respondents.

  • A.C. No. 8962, July 09, 2018 - JILDO A. GUBATON, Complainant, v. ATTY. AUGUSTUS SERAFIN D. AMADOR, Respondent.

  • G.R. No. 229920, July 04, 2018 - SAMUEL MAMARIL, Petitioner, v. THE RED SYSTEM COMPANY, INC., DANILO PADRIGON, AGNES TUNPALAN, ALEJANDRO ALVAREZ, JODERICK LOZANO, ENRIQUE ROMMEL MIRAFLORES, DOMINGO RIVERO, Respondents.

  • G.R. No. 232624, July 09, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RENATO CARI�O Y GOCONG AND ALVIN AQUINO Y RAGAM*, Accused-Appellants.

  • G.R. No. 189800, July 09, 2018 - PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT, Petitioner, v. HON. MA. MERCEDITAS GUTIERREZ, IN HER CAPACITY AS OMBUDSMAN, RENATO D. TAYAG, ISMAEL REINOSO, JUAN TRIVINO, JUAN PONCE ENRILE, MARIO ORTIZ, GENEROSO TANSECO, FAUSTINO SY CHANGCO, VICENTE ABAD SANTOS, EUSEBIO VILLATUYA, MANUEL MORALES, JOSE RO�O, TROADIO T. QUIAZON, RUBEN ANCHETA, FERNANDO MARAMAG, JR., GERONIMO VELASCO, EDGARDO L. TORDESILLAS, JAIME C. LAYA, GERARDO P. SICAT, ARTURO R. TANCO, JR., PLACIDO L. MAPA, JR., PANFILO DOMINGO, VICTORINO L. OJEDA, TEODORO DE VERA, ALEJANDRO LUKBAN, JR., ROMEO TAN, LUIS RECATO, BENITO S. DYCHIAO, ELPIDIO M. BORJA, Respondents.

  • G.R. No. 225199, July 09, 2018 - ALLIED BANKING CORPORATION (NOW PHILIPPINE NATIONAL BANK), Petitioner, v. EDUARDO DE GUZMAN, SR., IN HIS CAPACITY AS SURETY TO THE VARIOUS CREDIT ACCOMMODATIONS GRANTED TO YESON INTERNATIONAL PHILIPPINES, INC., Respondent.

  • A.C. No. 12062, July 02, 2018 - HEIR OF HERMINIGILDO* A. UNITE, REPRESENTED BY HIS SOLE HEIR, FLORENTINO S. UNITE, Complainant, v. ATTY. RAYMUND P. GUZMAN, Respondent.

  • G.R. No. 200712, July 04, 2018 - MARIO A. ABUDA, RODOLFO DEL REMEDIOS, EDWARDO DEL REMEDIOS, RODOLFO L. ZAMORA, DIONISIO ADLAWAN, ELPIDIO GARCIA, JR., ROGELIO ZAMORA, SR., JIMMY TORRES, POLICARPIO OBANEL, JOSE FERNANDO, JOHNNY BETACHE, JAYSON GARCIA, EDWIN ESPE, NEMENCIO CRUZ, LARRY ABANES, ROLANDO SALEN, JOSEPH TORRES, FRANCISCO LIM, ARNALDO GARCIA, WILFREDO BRONOLA, GLENN MORAN, JOSE GONZALES, ROGER MARTINEZ, JAIME CAPELLAN, RICHARD ORING, JEREMIAS CAPELLAN, ARNEL CAPELLAN, MELCHOR CAPELLAN, ROLLY PUGOY, JOEY GADONES, ARIES CATIANG, LEONEL LATUGA, CAPILLAN, Petitioners, v. L. NATIVIDAD POULTRY FARMS, JULIANA NATIVIDAD, AND MERLINDA NATIVIDAD, Respondents.

  • G.R. No. 220898, July 23, 2018 - MON C. ANUAT, Petitioner, v. PACIFIC OCEAN MANNING, INC./TRAS STAR SHIPPING AGENCY CORPORATION, MASSOEL MERIDIAN LTD. AND/OR HERNANDO S. EUSEBIO, Respondents.

  • G.R. No. 225803, July 02, 2018 - SHERYLL R. CABA�AS, Petitioner, v. ABELARDO G. LUZANO LAW OFFICE/ABELARDO G. LUZANO, Respondents.

  • G.R. No. 233542, July 09, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. FIDEL G. LAGUERTA, Accused-Appellant.

  • A.C. No. 11185 [Formerly CBD No. 12-3619], July 04, 2018 - JAIME S. DE BORJA, Complainant, v. ATTY. RAMON R. MENDEZ, JR., Respondent.

  • G.R. No. 227147, July 30, 2018 - RADIOWEALTH FINANCE COMPANY, INC., Petitioner, v. ALFONSO O. PINEDA, JR., AND JOSEPHINE C. PINEDA, Respondents.

  • G.R. No. 204361, July 04, 2018 - CECILIA T. JAVELOSA, REPRESENTED BY HER ATTORNEY-IN-FACT, MA. DIANA J. JIMENEZ, Petitioner, v. EZEQUIEL TAPUS, MARIO MADRIAGA, DANNY M. TAPUZ,1 JUANITA TAPUS AND AURORA MADRIAGA, Respondents.

  • G.R. No. 222436, July 23, 2018 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. EURO-PHILIPPINES AIRLINE SERVICES, INC., Respondent.

  • G.R. No. 233974, July 02, 2018 - CATALINA F. ISLA, ELIZABETH ISLA, AND GILBERT F. ISLA, Petitioners, v. GENEVIRA P. ESTORGA, Respondent.

  • G.R. No. 214794, July 23, 2018 - NARCISO VICTORIANO, Petitioner, v. JUNIPER DOMINGUEZ, Respondent.

  • G.R. No. 224972, July 09, 2018 - NG CHING TING, Petitioner, v. PHILIPPINE BUSINESS BANK, INC. Respondent.

  • G.R. No. 234154, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JERRY ARBUIS Y COMPRADO A.K.A. "ONTET", Accused-Appellant.

  • G.R. No. 229955, July 23, 2018 - MELCHOR BARCENAS DEOCARIZA, Petitioner, v. FLEET MANAGEMENT SERVICES PHILIPPINES, INC., MODERN ASIA SHIPPING CORPORATION, A.B.F. GAVIOLA, JR., AND MA. CORAZON CRUZ, Respondents.

  • G.R. No. 197831, July 09, 2018 - PHILIPPINE NATIONAL BANK, Petitioner, v. SPOUSES ANGEL AND BUENVENIDA ANAY, AND SPOUSES FRANCISCO AND DOLORES LEE, Respondents.

  • G.R. No. 209166, July 09, 2018 - DEMETRIO ELLAO Y DELA VEGA, Petitioner, v. BATANGAS I ELECTRIC COOPERATIVE, INC. (BATELEC I), RAQUEL ROWENA RODRIGUEZ BOARD PRESIDENT, Respondents.

  • G.R. No. 223125, July 11, 2018 - IBM DAKSH BUSINESS PROCESS SERVICES PHILIPPINES, INC. (NOW KNOWN AS CONCENTRIX DAKSH BUSINESS PROCESS SERVICES PHILIPPINES CORPORATION, Petitioner, v. ROSALLIE S. RIBAS, Respondent.

  • G.R. No. 228503, July 25, 2018 - HEIRS OF RAMON ARCE, SR., Petitioners, v. DEPARTMENT OF AGRARIAN REFORM, REPRESENTED BY SECRETARY VIRGILIO DELOS REYES, Respondent.

  • G.R. Nos. 231655 and 231670, July 02, 2018 - FELISA AGRICULTURAL CORPORATION, Petitioner, v. NATIONAL TRANSMISSION CORPORATION (HAVING BEEN SUBSTITUTED IN LIEU OF THE NATIONAL POWER CORPORATION), Respondent.

  • G.R. No. 209289, July 09, 2018 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. THE SECRETARY OF JUSTICE AND METROPOLITAN CEBU WATER DISTRICT (MCWD), Respondents.

  • G.R. No. 217744, July 30, 2018 - JOSE Z. MORENO, Petitioner, v. RENE M. KAHN, CONSUELO MORENO KAHN-HAIRE, RENE LUIS PIERRE KAHN, PHILIPPE KAHN, MA. CLAUDINE KAHN MCMAHON, AND THE REGISTER OF DEEDS OF MUNTINLUPA CITY, Respondents.

  • G.R. No. 232275, July 23, 2018 - SOLPIA MARINE AND SHIP MANAGEMENT, INC., Petitioner, v. MICHAEL V. POSTRANO, Respondent.

  • G.R. No. 233033, July 23, 2018 - ROMEO IGDALINO AND ROSITA IGDALINO, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 197624, July 23, 2018 - ABACUS CAPITAL AND INVESTMENT CORPORATION, Petitioner, v. DR. ERNESTO G. TABUJARA, Respondent.

  • G.R. No. 210286, July 23, 2018 - WELBIT CONSTRUCTION CORP., WACK WACK CONDOMINIUM CORP., AND SPOUSES EUGENIO JUAN GONZALEZ AND MATILDE GONZALEZ, Petitioners, v. HEIRS OF CRESENCIANO C. DE CASTRO, Respondents.

  • G.R. No. 211450, July 23, 2018 - OFFICE OF THE OMBUDSMAN, Petitioner, v. LOVING F. FETALVERO, JR., Respondent.

  • G.R. No. 222710, July 24, 2018 - PHILIPPINE HEALTH INSURANCE CORPORATION, Petitioner, v. COMMISSION ON AUDIT, CHAIRPERSON MICHAEL G. AGUINALDO, DIRECTOR JOSEPH B. ANACAY AND SUPERVISING AUDITOR ELENA L. AGUSTIN, Respondents.

  • G.R. No. 203217, July 02, 2018 - JOSE L. DIAZ, Petitioner, v. THE OFFICE OF THE OMBUDSMAN, Respondent.

  • G.R. No. 224015, July 23, 2018 - STEPHEN I. JUEGO-SAKAI, Petitioner, v. REPUBLIC OF THE PHILIPPINES, Respondent.

  • A.C. No. 5473, July 03, 2018 - GENE M. DOMINGO, Complainant, v. ATTY. ANASTACIO E. REVILLA, JR., Respondent.

  • G.R. No. 207040, July 04, 2018 - PEOPLE OF THE PHILIPPINES, Petitioner, v. SHELDON ALCANTARA Y LI, JUNNELYN ILLO Y YAN, NATIVIDAD ZULUETA Y YALDUA, MA. REYNA OCAMPO Y CRUZ, MAILA TO Y MOVILLON, MA. VICTORIA GONZALES Y DEDIOS, ELENA PASCUAL Y ROQUE, MARY ANGELIN ROMERO Y BISNAR AND NOEMI VILLEGAS Y BATHAN, Respondents.

  • G.R. No. 205294, July 04, 2018 - ELMER P. LEE, Petitioner, v. ESTELA V. SALES, DEPUTY COMMISSIONER LEGAL AND INSPECTION GROUP; EFREN P. MARTINEZ, CHIEF PERSONNEL INQUIRY DIVISION; NESTOR S. VALEROSO, REGIONAL DIRECTOR, REVENUE REGION NO. 8; AND ALL OF THE BIR AND ALL PERSONS ACTING ON THEIR ORDERS OR BEHALF, Respondents.

  • A.M. No. 17-07-05-SC, July 03, 2018 - RE: MEMORANDUM DATED JULY 10, 2017 FROM ASSOCIATE JUSTICE TERESITA J. LEONARDO-DE CASTRO; A.M. No. 18-02-13-SC - RE: LETTER OF RESIGNATION OF ATTY. BRENDA JAY ANGELES MENDOZA, PHILJA CHIEF OF OFFICE FOR THE PHILIPPINE MEDIATION CENTER

  • G.R. No. 225896, July 23, 2018 - CARMEN ALEDRO-RU�A, Petitioner, v. LEAD EXPORT AND AGRO-DEVELOPMENT CORPORATION, Respondent.

  • G.R. No. 229192, July 23, 2018 - MAGSAYSAY MOL MARINE,INC. AND/OR MOL SHIP MANAGEMENT (SINGAPORE) PTE. LTD., Petitioners, v. MICHAEL PADERES ATRAJE, Respondent.

  • G.R. No. 232272, July 24, 2018 - SECRETARY MARIO G. MONTEJO, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF SCIENCE AND TECHNOLOGY (DOST), Petitioner, v. COMMISSION ON AUDIT (COA), AND THE DIRECTOR, NATIONAL GOVERNMENT SECTOR, CLUSTER B - GENERAL PUBLIC SERVICES II AND DEFENSE, COMMISSION ON AUDIT, Respondents.

  • G.R. No. 227388, July 23, 2018 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. MARIA THERESA MANAHAN-JAZMINES, Respondent.

  • G.R. No. 232395, July 03, 2018 - PEDRO S. AGCAOILI, JR., ENCARNACION A. GAOR, JOSEPHINE P. CALAJATE, GENEDINE D. JAMBARO, EDEN C. BATTULAYAN, EVANGELINE C. TABULOG, Petitioners, MARIA IMELDA JOSEFA "IMEE" R. MARCOS, Co-Petitioner, v. THE HONORABLE REPRESENTATIVE RODOLFO C. FARI�AS, THE HONORABLE REPRESENTATIVE JOHNNY T. PIMENTEL, CHAIRMAN OF THE COMMITTEE ON GOOD GOVERNMENT AND PUBLIC ACCOUNTABILITY, AND LT. GEN. ROLAND DETABALI (RET.), IN HIS CAPACITY AS SERGEANT-AT-ARMS OF THE HOUSE OF REPRESENTATIVES, Respondents, THE COMMITTEE ON GOOD GOVERNMENT AND PUBLIC ACCOUNTABILITY, Co-Respondent.

  • A.C. No. 11724 (Formerly CBD No. 14-4109), July 31, 2018 - HDI HOLDINGS PHILIPPINES, INC., Complainant, v. ATTY. EMMANUEL N. CRUZ, Respondent.

  • G.R. No. 234033, July 30, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. AMADO BALUBAL Y PAGULAYAN, Accused-Appellant.

  • A.C. No. 5580, July 31, 2018 - SAN JOSE HOMEOWNERS ASSOCIATION, INC. AS REPRESENTED BY REBECCA V. LABRADOR, Complainant, v. ATTY. ROBERTO B. ROMANILLOS, Respondent.

  • G.R. No. 219774, July 23, 2018 - MANILA HOTEL CORPORATION, Petitioner, v. ROSITA DE LEON, Respondent.

  • G.R. No. 178696, July 30, 2018 - BANGKO SENTRAL NG PILIPINAS AND ITS MONETARY BOARD, Petitioners, v. BANCO FILIPINO SAVINGS AND MORTGAGE BANK, Respondent.; G.R. No. 192607 - BANCO FILIPINO SAVINGS AND MORTGAGE BANK, Petitioner, v. CENTRAL BANK BOARD OF LIQUIDATORS, Respondent.

  • G.R. No. 217682, July 17, 2018 - JOSE "JINGGOY" P. EJERCITO ESTRADA AND MA. PRESENTACION VITUG EJERCITO, Petitioners, v. SANDIGANBAYAN (FIFTH DIVISION); ANTI-MONEY LAUNDERING COUNCIL, REPRESENTED BY ITS EXECUTIVE DIRECTOR, JULIA C. BACAY-ABAD; AND PEOPLE OF THE PHILIPPINES, REPRESENTED BY THE OFFICE OF THE SPECIAL PROSECUTOR, Respondents.

  • G.R. No. 230107, July 24, 2018 - DEPARTMENT OF TRANSPORTATION (DOTR), MARITIME INDUSTRY AUTHORITY (MARINA), AND PHILIPPINE COAST GUARD (PCG), Petitioners, v. PHILIPPINE PETROLEUM SEA TRANSPORT ASSOCIATION, HERMA SHIPPING TRANSPORT CORPORATION, ISLAS TANKERS SEATRANSPORT CORPORATION, MIS MARITIME CORPORATION, PETROLIFT, INC., GOLDEN ALBATROSS SHIPPING CORPORATION, VIA MARINE CORPORATION, AND CARGOMARINE CORPORATION, Respondents.

  • A.C. No. 12012, July 02, 2018 - GERONIMO J. JIMENO, JR., Complainant, v. ATTY. FLORDELIZA M. JIMENO, Respondent.

  • G.R. No. 225059, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. XXX*, Accused-Appellant.

  • A.M. No. RTJ-17-2491 (Formerly OCA IPI No. 10-3448-RTJ), July 04, 2018 - LUCIO L. YU, JR., Complainant, v. PRESIDING JUDGE JESUS B. MUPAS, REGIONAL TRIAL COURT, BRANCH 112, PASAY CITY, Respondent.

  • G.R. No. 220949, July 23, 2018 - RICKMERS MARINE AGENCY PHILS., INC., GLOBAL MANAGEMENT LIMITED AND/OR GEORGE C. GUERRERO, Petitioners, v. EDMUND R. SAN JOSE, Respondent.

  • G.R. No. 219291, July 04, 2018 - MICHAEL V. RACION, Petitioner, v. MST MARINE SERVICES PHILIPPINES, INC., ALFONSO RANJO DEL CASTILLO AND/OR THOME SHIP MANAGEMENT PTE. LTD., Respondents.

  • G.R. No. 223155, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DANILO JAPAG AND ALVIN LIPORADA, Accused; DANILO JAPAG, Accused-Appellant.

  • G.R. No. 227738, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JACINTO ANDES Y LORILLA, Accused-Appellant.

  • G.R. No. 227216, July 04, 2018 - YIALOS MANNING SERVICES, INC., OVERSEAS SHIPMANAGEMENT S.A., RAUL VICENTE PEREZ, AND MINERVA ALFONSO, Petitioners, v. RAMIL G. BORJA, Respondent.

  • G.R. No. 218914, July 30, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. HENRY DE VERA Y MEDINA, Accused-Appellant.

  • A.C. No. 12044, July 23, 2018 - MARTIN J. SIOSON, Complainant, v. ATTY. DIONISIO B. APOYA, JR., Respondent.

  • G.R. No. 212786, July 30, 2018 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (DPWH), Petitioner, v. ESTRELLA R. DECENA, MARIETA DECENA BRAZIL, NOLAND D. BRAZIL, HEIRS OF EDITA R. DECENA, AS REPRESENTED BY VIRGILIO C. BRAZIL, SR., Respondents.

  • G.R. No. 229153, July 09, 2018 - EDILBERTO R. PALERACIO, Petitioner, v. SEALANES MARINE SERVICES, INC., SPLIETHOFF GROUP MANILA, INC. AND/OR CHRISTOPHER DINO C. DUMATOL AND CAPT. RUBEN AGMATA, Respondents.

  • G.R. Nos. 206438 and 206458, July 31, 2018 - CESAR MATAS CAGANG, Petitioner, v. SANDIGANBAYAN, FIFTH DIVISION, QUEZON CITY; OFFICE OF THE OMBUDSMAN; AND PEOPLE OF THE PHILIPPINES, Respondents; G.R. Nos. 210141-42 - CESAR MATAS CAGANG, Petitioner, v. SANDIGANBAYAN, FIFTH DIVISION, QUEZON CITY; OFFICE OF THE OMBUDSMAN; AND PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 205698, July 31, 2018 - HOME DEVELOPMENT MUTUAL FUND (HDMF) PAG-IBIG FUND, Petitioner, v. CHRISTINA SAGUN, Respondent; G.R. No. 205780 - DEPARTMENT OF JUSTICE, REP. BY SEC. LEILA DE LIMA, STATE PROSECUTOR THEODORE M. VILLANUEVA, AND PROSECUTOR GENERAL CLARO A. ARELLANO, AND THE NATIONAL BUREAU OF INVESTIGATION (NBI), Petitioners, v. CHRISTINA SAGUN, Respondent; G.R. No. 208744 - DEPARTMENT OF JUSTICE, Petitioner, v. DELFIN S. LEE, Respondent; G.R. No. 209424 - HOME DEVELOPMENT MUTUAL FUND (HDMF), Petitioner, v. GLOBE ASIATIQUE REALTY HOLDINGS CORPORATION, DELFIN S. LEE, IN HIS CAPACITY AS THE PRESIDENT OF THE CORPORATION, AND TESSIE G. WANG, Respondents; G.R. No. 209446 - PEOPLE OF THE PHILIPPINES, Petitioner, v. ALEX M. ALVAREZ, Respondent; G.R. No. 209489 - HOME DEVELOPMENT MUTUAL FUND, Petitioner, v. ATTY. ALEX M. ALVAREZ, Respondent; G.R. No. 209852 - HOME DEVELOPMENT MUTUAL FUND, (HDMF), Petitioner, v. DELFIN S. LEE, Respondent; G.R. No. 210095 - DEPARTMENT OF JUSTICE, Petitioner, v. DELFIN S. LEE, Respondent; G.R. No. 210143 - PEOPLE OF THE PHILIPPINES PETITIONER, VS. DELFIN S. LEE, Respondent; G.R. No. 228452 - HOME DEVELOPMENT MUTUAL FUND (HDMF), Petitioner, v. DEXTER L. LEE, Respondent; G.R. No. 228730 - PEOPLE OF THE PHILIPPINES, Petitioner, v. DEXTER L. LEE, Respondent; G.R. No. 230680 -CRISTINA SALAGAN, Petitioner, v. PEOPLE OF THE PHILIPPINES AND HOME DEVELOPMENT MUTUAL FUND (HDMF), Respondents.

  • G.R. No. 236629, July 23, 2018 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. LIBERATO P. MOLA CRUZ, Respondent.

  • G.R. No. 197945, July 09, 2018 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PILIPINAS SHELL PETROLEUM CORPORATION, Respondent; G.R. Nos. 204119-20 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PILIPINAS SHELL PETROLEUM CORPORATION AND PETRON CORPORATION, Respondents.

  • G.R. No. 208004, July 30, 2018 - LAND BANK OF THE PHILIPPINES, Petitioner, v. PRADO VERDE CORPORATION, Respondent; G.R. No. 208112 - PRADO VERDE CORPORATION, Petitioner, v. LAND BANK OF THE PHILIPPINES, Respondent; G.R. No. 210243 - LAND BANK OF THE PHILIPPINES, Petitioner, v. PRADO VERDE CORPORATION, Respondent.

  • G.R. No. 233572, July 30, 2018 - ALFREDO A. RAMOS, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 233572, July 30, 2018 - ALFREDO A. RAMOS, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.