Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2018 > July 2018 Decisions > 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. 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.

PHILIPPINE SUPREME COURT DECISIONS

THIRD DIVISION

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.

D E C I S I O N

GESMUNDO, J.:

The instant petitions are rooted from the March 21, 2012 Decision1 and June 11, 2012 Resolution2 of the Regional Trial Court of Legazpi City, Branch 3 (RTC), in Agrarian Case No. 08-04, a case for just compensation filed by Prado Verde Corporation (Prado), formerly United Plaza Properties, Inc., against Land Bank of the Philippines (Land Bank) whereby the trial court directed Land Bank to pay Prado the amount of P294,495.20 as just compensation, an amount which was higher than Land Bank's revalued amount of P214,026.38.

After both parties' respective motions for reconsideration were denied, each party filed its separate petition for review before the Court of Appeals (CA). Prado's petition was raffled to the Sixth Division and was docketed as CA-G.R. SP No. 125525, while Land Bank's petition was raffled to the First Division, docketed as CA-G.R. SP No. 125471.

Learning of the two petitions, both parties moved for consolidation in CA-G.R. SP No. 125471, said case having the lower docket number. However, pending resolution of the motion, the CA Sixth Division rendered a Decision3 on January 31, 2013, and later a Resolution4 on July 8, 2013, affirming the decision of the RTC and denying the parties' motions for reconsideration, respectively. Thus, Land Bank and Prado filed their separate petitions for review before the Court, docketed as G.R. No. 208004 and G.R. No. 208112. Both petitions were later consolidated.

Subsequently, the CA First Division denied the motion for consolidation, the same having been mooted by the January 31, 2013 Decision of the Sixth Division. Thus, it later rendered a Resolution5 on December 4, 2013 dismissing Land Bank's petition for lack of merit. Hence, Land Bank filed a petition for review before the Court, docketed as G.R. No. 210243.

Since all three petitions are not simply intertwined, but involve the very same parties, facts and issues, consolidation is therefore in order.

Antecedents

Prado was the owner of an agricultural land known as Lot 5834-A, covered by Transfer Certificate of Title (TCT) No. 4141 issued in the name of Legazpi Oil Company, Inc. (Legazpi Oil), from which Prado bought said property in 1979. The property remained registered in the name of Legazpi Oil and the sale was not annotated on the TCT. However, on July 9, 1980, the deed of absolute sale in favor of United Plaza Properties, Inc. was presented for registration and was duly registered before the Registry of Deeds of Legazpi. The said property was placed within the coverage of the Agrarian Reform Program under Presidential Decree (P.D.) No. 27 and a portion thereof, with an area of 2.4975 hectares, was placed within the coverage of Operation Land Transfer on December 4, 1995. As of August 2010, the landowner of the agricultural property had not yet been compensated. Prado received the claims folder from the Department of Agrarian Reform (DAR) on January 24, 1996.

Meanwhile, on April 21, 1988 and pursuant to Emancipation Patent issued by DAR, the Registry of Deeds entered in its registry TCT Nos. 58 and 59 over portions of Lot 5834-A, which portions were then known as Lot No. 5834-A-1, issued in the name of farmer-beneficiary Salustiano Arcinue and Lot No. 5834-2 issued in the name of farmer-beneficiary Agapito Azupardo, respectively. Thus, TCT No. 4141 was partially cancelled with regard to the 2.4975 hectare portion, which portion was previously classified as riceland, of Lot No. 5834-A.

On January 1996, Land Bank initially valued the acquired property in the amount of P38,885.04 pursuant to P.D. No. 27. Then, a revaluation was made and the compensation was pegged in the amount of P59,457.05 which amount, for unknown reason, was not received by the landowner. Thus, Prado filed an agrarian suit before the RTC.

During the pendency of the case, Land Bank further revalued the property using the reckoning dates of production data and values pursuant to Administrative Order (A.O.) No. 1, series of 2010, which the DAR issued under Republic Act (R.A.) No. 9700, and the two-factor formula prescribed therein [(LV = (CNI x 0.90) + (MV x 0.10)], thus arriving at the amount of P214,026.38. However, Prado rejected the revalued compensation.

On March 21,2012, the RTC, acting as a Special Agrarian Court (SAC), rendered a Decision6 fixing the amount of just compensation at P294,495.20. The trial court held that just compensation of the subject properties should be computed pursuant to A.O. No. 5, Series of 1998, as amended by A.O. No. 2, Series of 2009 and A.O. No. 1, Series of 2010, which reckoned the determination of just compensation based on the condition of the property prevailing within the 12-month period preceding June 30, 2009, the presumptive date of taking.7 The computation was as follows:

LV = (CNI x 0.60) + (CS x 0.30) + (MV x 0.10)

Where: LV� = Land Value
���������� CNI = Capitalized Net Income which refers to the gross sales
����������� � � � � (AGP x SP) with assumed net income rate of 20%
������������������� Capitalized at 0.12
���������� CS� = Comparable Sales (based on fair market value equivalent to 70% of BIR Zonal Value)
��������� MV�� = Market Value per Tax Declaration

��������� CNI�� = (AGP x SP) x 0.20
�������������������������������� 0.12
����������������� = (5,900 x P9.00) x 0.20
����������� � � � � � � � � � �� 0.12
� � � � � � � � � = P88,500.00

���������� CS�� = P20.00 zonal value/square meter x 10,000 sq. m.
����������������� = P200,000.00

��������� MV��� = P30,100.00 x 100% x 1.60
�� � � � � � � �� = P48,160.00

LV � = (CNI x 0.60) + (CS X 0.30) + (MV x 0.10)
������ = (88,500.00 x 0.60) + (200,000.00 x 0.30) + (48,160.00 x 0.10)
������ = 53,100.00 + 60,000.00 + 4,816.00
������ = P117,916.00 per hectare

�� Total LV � = LV x area acquired
����������������� = 117,916.00 x 2.4975 hectares
������� � � ����� = P294.495.20
Unsatisfied, both parties moved for reconsideration. Prado claimed that the valuation of the property should be based on the zonal value of the residential lots within the vicinity where the property is located, while Land Bank argued that its revaluation should be upheld.

The parties' motions for reconsideration were denied. Thus, Prado and Land Bank filed their respective petitions for review before the CA.

CA's Ruling

CA-G.R. SP No. 125525

Prado insisted that the trial court violated the equal protection clause when it did not compute the valuation of its landholding based on the zonal value of the residential lots within the vicinity where it is situated. Prado further claimed that the fair market value of the land should have been used as basis for the computation of just compensation, citing Hacienda Luisita Incorporated, et al. v. Presidential Agrarian Reform Council, et al.8

The CA Sixth Division, however, denied Prado's petition ruling that the trial court correctly applied the three-factor formula prescribed under A.O. No. 1, Series of 2010. It also did not agree with Prado's contention that the Court use the fair market value of the land as basis for the computation of just compensation. Instead, the appellate court agreed with the Land Bank's observation that nowhere in the decision of the Court was it found that the fair market value was used as basis. The CA, citing Allied Banking Corp. v. LBP,9 ruled that a market data approach cannot replace the factors enumerated in the agrarian law and the computation in accordance with the DAR administrative order implementing it;10 and that the measure of just compensation in agrarian reform is different from ordinary expropriation where lands are likewise taken for public use.11

The CA further ruled that contrary to Land Bank's stance, the three�-factor formula prescribed under the aforementioned A.O. was correctly applied by the court a quo in the valuation of Prado's landholding.12 It held that:
Indeed, the Court a quo's findings closely conformed to the factors listed in Section 17 of RA No. 6657 especially the factors of actual use and income of the subject properties. It has been consistently ruled that the ascertainment of just compensation by the RTC as SAC on the basis of the landholding's nature, location, market value, assessor's value and the volume and the value of produce is valid and accords with Section 17, supra. In the absence of proof to show that the Court a quo, acting as Special Agrarian Court, committed grievous error in the appreciation and weighing of the evidence, We respect its findings. Accordingly, the determined amount by the Court [a quo], in eminent domain terms, is the "real, substantial, full and ample" compensation the government must pay to be "just" to the landowner, herein petitioner.13 (citations omitted)
Unsatisfied with the decision, Prado and Land Bank filed their respective motions for reconsideration. However, both motions were denied. Thus, they sought relief before the Court.

CA-G.R. SP No. 125471

Land Bank contended that the RTC's valuation of the subject land did not consider the pertinent guidelines issued by the Department of Agrarian Reform (DAR) but instead created its own version of the applicable guidelines, which is not allowed under settled jurisprudence.14

The CA First Division, however, was not convinced, ruling in this wise:
As the law now stands, it is clear that the RTC, acting as Special Agrarian Court, is duty-bound to take into consideration the factors fixed by Section 17 of Republic Act (RA) No. 6657, as amended, and apply the basic formula prescribed and laid down in the pertinent administrative regulations.

After a judicious evaluation of the petition, as well as the evidence on record, We find and so hold that the Petitioner failed to sufficiently show that the RTC ignored, misconstrued, or misapplied any cogent facts and circumstances which, if considered, would warrant a modification or reversal of the outcome of the case. On the contrary, it conformed with the factors listed in Section 17 of the above law in determining just compensation. In the absence of proof to show that it committed grievous error in its dispositions, We have to respect its findings.15
Undaunted, Land Bank proceeded before the Court via a petition for review questioning the above disposition.

Collectively, the issues for resolution are as follows:
I.

WHETHER OR NOT THE COURT OF APPEALS ERRED IN AFFIRMING THE SAC'S DETERMINATION OF JUST COMPENSATION.

II.

WHETHER OR NOT THE COURT OF APPEALS ERRED IN AFFIRMING THE JUDGMENT OF THE SAC ORDERING THE IMMEDIATE PAYMENT OF ITS ADJUDGED JUST COMPENSATION, WITH INTEREST AT 12% IF UNHEEDED WITHIN 30 DAYS FROM NOTICE, EVEN IF THE ORDER IS NOT YET FINAL AND EXECUTORY.
Court's Ruling

The Court finds the petition filed by Land Bank partly meritorious.

In eminent domain, the determination of just compensation is principally a judicial function of the Regional Trial Court, acting as a Special Agrarian Court.16 It exercises original and exclusive jurisdiction over all petitions for the determination of just compensation to landowners.17 The RTC-SAC, however, must comply with the Court's ruling in Alfonso v. Land Bank of the Philippines18 necessitating compliance with the guidelines and factors laid down by law in determining just compensation, where the Court specifically emphasized that:
For the guidance of the bench, the bar, and the public, we reiterate the rule: Out of regard for the DAR's expertise as the concerned implementing agency, courts should henceforth consider the factors stated in Section 17 of RA 6657, as amended, as translated into the applicable DAR formulas in their determination of just compensation for the properties covered by the said law. If, in the exercise of their judicial discretion, courts find that a strict application of said formulas is not warranted under the specific circumstances of the case before them, they may deviate or depart therefrom, provided that this departure or deviation is supported by a reasoned explanation grounded on the evidence on record. In other words, courts of law possess the power to make a final determination of just compensation.19 (emphasis supplied)
Parties' respective arguments before the Court

In its Memorandum,20 Land Bank avers that while the SAC recognized that the Administrative Orders implementing R.A. No. 6657, as amended by R.A. No. 9700, should be followed in the determination of just compensation, yet it did not follow the factors and formula under DAR A.O. No. 1, S. 2010 for a P.D. No. 27 covered land, such as in this case, where the valuation is challenged by the landowner.21 Instead, the SAC erroneously used the formula for P.D. No. 27 lands that are still to be covered under the new law,22 thus, the adjudged compensation was violative of agrarian reform laws and established jurisprudence.23 Land Bank argues that the SAC cannot invoke judicial discretion in justifying its decision disregarding the prescribed formula for the determination of just compensation. While the discretion of just compensation involves the exercise of judicial discretion, such discretion must be discharged within the bounds of the law, and must be viewed in the light of the rulings of the Court in the cases of Celada, Luz Lim and Allied Bank.24 Therefore, in upholding the decision of the SAC, the appellate court committed reversible error.

Land Bank also questions the SAC's order of immediate payment of the adjudged just compensation, with interest of 12% if unheeded within 30 days from notice, even if the order is not yet final and executory. It argues that Section 16 of R.A. No. 6657 merely allows Land Bank to pay the amount equivalent to its initial valuation of the subject property.25 Pending final determination of just compensation, it is not liable to pay the compensation determined by the court.26 When the adjudged just compensation is not yet final, the court cannot impose interest.27

Land Bank further contends that, even assuming arguendo, it is liable to pay interests, the current legal rate of interest is no longer 12% but 6o/o, as per Monetary Board Circular No. 799, series of 2013, and as enunciated in Nacar v. Gallery Frames.28

On the other hand, Prado, in its Memorandum,29 alleges that the procedure for the determination of just compensation under R.A. No. 6657, as summarized by the Supreme Court in LBP v. Sps. Banal, was not followed by the DAR and Land Bank. The instant case must be remanded to the SAC for the determination of just compensation.30

Prado also insists that Land Bank's revaluation amounting to P214,026.38 is too iniquitous for 2.4975 hectares of land. Evidence would show that a directly adjacent one (1) hectare property was mortgaged with Metrobank for P21,500,000.00.31 Land Bank's revaluation was not in accordance with Sec. 17 of R.A. No. 6657 for lack of proper substantiation and validation. It was based on outdated data gathered by the DAR which, expectedly, were irrelevant or off-tangent to the factors laid down under Sec. 17 of R.A. No. 6657.32

RTCs, acting as Special Agrarian Courts, are mandated to apply Sec. 17 of R.A. No. 6657, as amended, in determining just compensation

In Alfonso v. Land Bank of the Philippines,33 the Court explicitly emphasized that:
The determination of just compensation is a judicial function. The "justness" of the enumeration of valuation factors in Section 17, the "justness" of using a basic formula, and the "justness" of the components (and their weights) that flow into the basic formula, are all matters for the courts to decide. As stressed by Celada, however, until Section 17 or the basic formulas are declared invalid in a proper case, they enjoy the presumption of constitutionality. This is more so now, with Congress, through RA 9700, expressly providing for the mandatory consideration of the DAR basic formula. In the meantime, Yatco, akin to a legal safety net, has tempered the application of the basic formula by providing for deviation, where supported by the facts and reasoned elaboration.34
Undoubtedly, the courts are not at liberty to deviate from the DAR basic formula, unless such deviations are amply supported by facts and reasoned justification.

In this case, both the SAC and the Land Bank properly relied on Sec. 17, R.A. No. 6657, as amended by R.A. No. 9700, which states that:
Section 7. Section 17 of Republic Act No. 6657, as amended, is hereby further amended to read as follows:
SECTION 17. Determination of Just Compensation. - In determining just compensation, the cost of acquisition of the land, the value of the standing crop, the current value of like properties, its nature, actual use and income, the sworn valuation by the owner, the tax declarations, the assessment made by government assessors, and seventy percent (70%) of the zonal valuation of the Bureau of Internal Revenue (BIR), translated into a basic formula by the DAR shall be considered, subject to the final decision of the proper court. The social and economic benefits contributed by the farmers and the farmworkers and by the Government to the property as well as the nonpayment of taxes or loans secured from any government financing institution on the said land shall be considered as additional factors to determine its valuation.
The factors to be considered in fixing the amount of just compensation were translated into a basic formula. A.O. No. 5, series of 1998, A.O. No. 2, series of 2009 and even the most recent DAR A.O. No. 7, series of 2011 all provide that the basic formula shall be:
LV = (CNI x 0.6) + (CS x 0.3) + (MV x 0.1)

Where: LV � � � = Land Value
���������� CNI35 = Capitalized Net Income (based on land use and productivity)
��� � �� � CS36� = Comparable Sales (based on fair market value Equivalent to 70% of BIR zonal value)
� �������� MV37� = Market Value per Tax Declaration (based on Government assessment)
1.1 If the three factors are present

When the CNI, CS and MV are present, the formula shall be:

������������������ LV� =� (CNI x 0.60) + (CS x 0.30) + (MV x 0.10)

1.2 If two factors are present

1.2.1 When the CS factor is not present and CNI and MV are applicable, the formula shall be:

���������������� LV�� =� (CNI x 0.90) + (MV x 0.10)

1.2.2 When the CNI factor is not present, and CS and MV are applicable, the formula shall be:

���������������� LV�� =� (CS x 0.90) + (MV x 1.10)

1.3 If only one factor is present

When both the CS and CNI are not present and only MV is applicable, the formula shall be:

�������������� LV�� =� MV x 2

In no case shall the value of idle land using the formula (MV x 2) exceed the lowest value of land within the same estate under consideration or within the same barangay, municipality or province (in that order) approved by LBP within one (1) year from receipt of claimfolder.

The DAR also issued DAR A.O. No. 1, series of 2010, which the SAC and the Land Bank relied upon in determining which applicable formula should be used. A.O. No. 1 series of 2010 specifically covers "Rules and Regulations on Valuation and Landowners Compensation involving Tenanted Rice and Corn Lands under Presidential Decree (P.D.) No. 27 and Executive Order (E.O.) No. 228." It appears, then, that said administrative order specially applies to tenanted rice and corn lands under P.D. No. 27 and E.O. No. 228. In said order, the lands/claims covered are the following:
II. COVERAGE
  1. Lands already distributed by the DAR to the farmer-beneficiaries where documentation and/or valuation are/is not yet complete (Distributed But Not Yet Documented [DNYD] claims).

  2. PD 27/EO 228 claims with the Land Bank of the Philippines where:
    1. The DAR valuation is rejected by the landowner OR

    2. The DAR valuation is undergoing summary proceeding with the DARAB or just compensation case with the Court OR

    3. The landowner accepts the original valuation under protest or without prejudice� to the determination of just compensation OR

    4. The landowner refuses or fails to submit or comply with the pre-payment/documentary requirements under PD 27/EO 228 formula despite receipt of notice of demand.

  3. Rice and Corn lands under PD 27 falling under Phase 1 of RA 9700.
Here, the subject properties are rice lands placed under the coverage of and acquired pursuant to the Operation Land Transfer program under P.D. No. 27.38 Thus, the SAC and the Land Bank correctly relied on A.O. No. 1, series of 2010 in governing the valuation of the subject 2.4975-hectare rice land.

There was, however, a disagreement as to which formula to use. A.O. No. 1 series of 2010 provided two formulas, each covering a different set of lands. Item IV. 1 thereof refers to lands already distributed by the DAR to the farmer-beneficiaries where documentation and/or valuation are/is not yet complete (DNYD) AND for claims with the Land Bank. The formula shall be:

LV = (CNI x 0.90) + (MV x 0.10)
Where:

LV� = Land Value

CNI = Capitalized Net Income which refers to the gross sales (AGP x SP) with assumed net income rate of 20% capitalized at 0.12

Expressed in equation form:

���������� � � � � � (AGP x SP) x 0.20
CNI�� =�� ______________________

���������������� � � � � � ��� 0.12

Where:

AGP = Annual Gross Production corresponding to the latest available 12 month's gross production immediately preceding 30 June 2009. The AGP shall be secured from the Department of Agriculture (DA) or Bureau of Agriculture Statistics (BAS). The AGP data shall be gathered from the barangay or municipality where the property is located. In the absence thereof, AGP may be secured within the province or region.

SP = The average of the latest available 12 months' selling prices prior to 30 June 2009 such prices to be secured from the Department of Agriculture (DA) or Bureau of Agricultural Statistics (BAS). If possible, SP data shall be gathered from the barangay or municipality where the property is located. In the absence thereof, SP may be secured within the province or region.

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

The reckoning date of the AGP and SP shall be June 30, 2009.39
On the other hand, item IV. 2 of A.O. No. 1 refers to lands falling under Phase 1 of R.A. No. 9700, where the basic formula shall be:
Lv = (CNI x 0.60) + (CS x 0.30) + (MV x 0.10)

Where:

LV = Land Value

CNI = Capitalized Net Income which refers to the gross sales (AGP x SP) with assumed net income rate of 20% capitalized at 0.12.

Expressed in equation form:
�������� � � � � �
������������������� (AGP x SP) x 0.20
CNI� =� ______________________

������������������������������ 0.12

Where:

AGP = Annual Gross Production corresponding to the latest available 12 month's gross production immediately preceding 01 July 2009. The AGP shall be secured from the Department of Agriculture (DA) or Bureau of Agriculture Statistics (BAS). The AGP data shall be gathered from the barangay or municipality where the property is located. In the absence thereof, AGP may be secured within the province or region.

CS = Comparable Sales (based on fair market value Equivalent to 70% of BIR Zonal Value).

SP = The average of the latest available 12 months' selling prices prior to 01 July 2009 such prices to be secured from the Department of Agriculture (DA) or Bureau of Agricultural Statistics (BAS). If possible, SP data shall be gathered from the barangay or municipality where the property is located. In the absence thereof, SP may be secured within the province or region.

MV = Market Value per Tax Declaration which is the latest Tax Declaration and Schedule of Unit of Market Value (SUMV) issued prior to 01 July 2009. MV shall be grossed-up up to 01 July 2009.

In case CS is not present, the formula shall be:

LV= (CNI x 0.90) + (MV x 0.10)

The reckoning date of the AGP and SP shall be July 01, 2009.40
The SAC, which the CA affirmed, held that, as per report of the commissioner, all three (3) relevant factors mentioned in either A.O. No. 2, series of2009 and/or A.O. No. 1, series of 2010 are present. Thus, the three�-factor formula prescribed in A.O. No. 1, series of 2010 is applicable.41 The SAC then arrived at the following computation:
��������������� (AGP x SP) x 0.20
CNI = _____________________

������������������������� 0.12

������ =��� (5,900 x P9.00) x 0.20
���������� _____________________
���������� �
���������� � � � � � � � 0.12

����� = P88,500.00

CS� = P20.00 zonal value/square meter x 10,000 sq. m.

����� = P200,000.00

MV� = P30,100.00 x 100% x 1.60

����� = P48,160.00

LV� = (CNI x 0.60) + (CS x 0.30) + (MV x 0.10)

����� = (88,500.00 x 0.60) + (200,000.00 x 0.30) + (48,160.00 x 0.10)

����� = 53,100.00 + 60,000.00 + 4,816.00

����� = P117,916.00 per hectare

Total LV = LV x area acquired

������������� = 117,916.00 x 2.4975 hectares

������������� = P294.495.20
The Land Bank opposed the computation, arguing that the subject properties fall under II. B of DAR A.O. No. 1, series of 2010 - those P.D. No. 27 claims with the Land Bank where the DAR valuation is rejected or undergoing just compensation case in court. Hence, the formula that should be used is that provided in IV. 1 of the said administrative order, to wit:

LV = (CNI x 0.90) + (MV x 0.10)

Thus, Land Bank arrived at the recomputed value of the subject properties, taking into consideration the relevant factors, as follows:

A. Land Use / Production- twelve (12) months prior to date of field investigation

1. Capitalized Net Income (CNI):
CROPS PLANTED
ANNUAL GROSS PRODUCTION
(AGP)
SELLING PRICE
(P)
NIR
CAPITALIZATION RATE
CNI
Rice-irrigated
5,900 kg.
9.00/kg.
20%
.12
P88,500.00
2. Market Value per Tax Declaration (MVTD):
ACTUAL LAND USE
PRODUCTIVITY CLASSIFICATION
UNIT MARKET VALUE
(P)
LOACTION ADJ. FACTOR
REGIONAL CONSUMER PRICE INDEX
(RCPI)
ADJUSTED UMV
Rice-irrigated
43,750.00
100%
1.382
P60,462.50
3. Unit Land Value (ULV) Computation:

ULV� = (CNI x 0.90) + (MV x 0.10)

Area = 2.4975 has.

ULV� = P88,500.00 (.090) + P60,462 (0.10)
������� = P79,650.00 + P6,046.25
�� � �� = P85,696.25/ha.

LV��� = P85,696.25/ha. x 2.4975
� � ��� = P214,026.38

On the other hand, Prado likewise opposes the computation, insisting that Land Bank's revaluation amounting to P214,026.38 is too iniquitous for the land.42 Prado claims that the zonal valuation of its property is P2,500.00 per sq. m.43 It asserts that Land Bank's computation was not in accordance with Sec. 17 of R.A. No. 6657 because it was based on the outdated data gathered by the DAR.44 Similarly, Prado claims that the SAC also failed to follow its mandate to comply with Sec. 17, R.A. No. 6657 in determining the just compensation for the subject properties.45

Consequently, Prado prays that the Court order the farmer-beneficiaries to turn over possession and ownership of the landholding if the reasonable just compensation it prayed for is impossible. Prado avers that it shall, in turn, award the farmer-beneficiaries with reasonable homelots as, and by way of, disturbance compensation allowed under the law.46

The Court, however, agrees with the Land Bank.

While we acknowledge the SAC's effort to abide by and conform to the prevailing law and regulations on land valuation, we cannot fully subscribe to its finding and in ultimately fixing the amount of just compensation because of its failure to apply the correct formula.

In its decision, the SAC declared item IV. D. 2. of A.O. No. 2, series of 2009,47 as void and inapplicable insofar as it distinguishes the applicability of Sec. 17 of R.A. No. 6657, as amended by R.A. No. 9700. It ruled that:
The Court thus finds and so holds that the provision of AO No. 2, series of 2009, insofar as it distinguishes the applicability of Sec. 17 of RA [No.] 6657, as amended by RA No. 9700, is void and inapplicable in the determination of just compensation because it is contrary to the spirit ofRA No. 9700 which never made a distinction on the applicability of Sec. 17; it is contrary to the holding in LBP v. Dumlao, et al., supra, which upholds the harmonization of the formulae for the computation of just compensation both under PD No. 27 and RA No. 6657; it is violative of the "equal protection clause" of the Constitution; and it is unreasonable even as it unduly impinges on the prerogative of the special agrarian court to determine the amount of just compensation.48
Perusal of A.O. No. 2, series of2009, would show that the "distinction" made was merely to emphasize that those lands would have to be resolved and finally valued under Sec. 17, R.A. No. 6657, as amended, instead of under P.D. No. 27 and E.O. No. 228. The same provisos were reiterated in DAR A.O. No. 01, series of 2010. It was, certainly, in keeping with the harmonization of the formulas in the computation of just compensation.

That being said, as the subject properties are undisputedly lands acquired under P.D. No. 27, they should be valued following the guidelines set forth in DAR A.O. No. 1.

As previously discussed, there were two (2) formulas provided for in DAR A.O. No. 1. We agree with Land Bank that since the subject land has already been distributed by the DAR to the farmer-beneficiaries and the DAR valuation is rejected by the landowner and is undergoing a just compensation case in court, the first formula - LV = (CNI x 0.90) + (MV x 0.10) - should be used in determining just compensation of the 2.4975 hectares of land subiect of this case. Records would show that Land Bank has clearly presented the relevant factors it considered in fixing the amount of just compensation. These factors were also sufficiently substantiated.

On the contrary, even with its effort to apply the DAR basic formula of LV = (CNI x 0.60) + (CS x 0.30) + (MV x 0.10), which is the second formula under DAR A.O. No. 1, series of 2010, the SAC still erred in using the same. It is observed that, in arriving at the comparable sales (CS) factor, the SAC merely adopted the commissioner's report that the subject land had a zonal value of P20.00 per square meter or a total amount of P200,000.00 per hectare. The SAC immediately considered such data as the CS, which is one of the three (3) factors needed in the DAR basic formula.

There are, however, guidelines set forth in determining the CS factor. DAR A.O. No. 05-98 categorically enumerates them as follows:
C.1 The following rules shall be observed in the computation of CS:
  1. As a general rule, there shall be at least three (3) Sales Transactions.

    At least one comparable sales transaction must involve land whose area is at least ten percent (10%) of the area being offered or acquired but in no case less than one hectare. The other transaction/s should involve land whose area is/are at least one hectare each.

  2. If there are more than three (3) STs available in the same barangay, all of them shall be considered.

  3. If there are less than three (3) STs available, the use of STs may be allowed only if AC and/or MVM are/is present.

  4. Depending on the presence of applicable sub-factors, the following formulae shall be used:
d.1� If there are two or more STs and MVM and/or AC are present:

����������� � � � � STA + MVM + AC
d.1.1� CS = ________________� OR

���������������������������������� 3

������������������������ STA + MVM
d.1.2 CS =� ________________ OR

����������������� � � � � � � � � 2

������������� � � � � �� STA + AC
d.1.3 CS =� ________________

����������������� � � � � � � �� 2

WHERE:

STA is the average of available STs or as expressed in equation form:

��������������� ST1 +� ______� +STN
STA =� _____________________

����������� � � � � � �� No. of STs

d.2� If there is only one STand AC and/or MVM are/is available:

�������������������� ST + MVM + AC
d.2.1� CS =� _______________� OR

��������������������������������� 3

������������� � � � � � �� ST + MVM
d.2.2� CS = ________________� OR

���������������� � � � � � � � �� 2

������������� � � � � � � � ST + AC
d.2.3� CS = _______________

�������������������������������� 2

d.3� If three or more STs are present and AC and MVM are not available:

CS = STA

d.4.� If AC and/or MVM are/is present and no ST is available:

�������������������������� AC+MVM
d.4.1 CS = _________________�� OR

����������������� � � � � � � � � 2

d.4.2 CS =� AC���������������� OR

d.4.3 CS =� MVM

x x x x49
In this case, the SAC did not take into consideration any comparable sale transactions because records did not show any. The reported P20.00/sq. m. zonal value of the land was simply multiplied by 10,000 sq. m. to arrive at the amount of P200,000.00 as the CS, a formula that is not one of those abovementioned. The SAC should not have forced using the 3-factor formula considering that no Comparable Sales was reported. Instead, it should have opted using an alternative formula provided by the rules which the data gathered permits. The 2-factor formula of LV = (CNI x 0.90) + (MV x 0.10) would have been the better alternative. Clearly, the SAC failed to abide by the implementing rules of the agrarian law and deviated therefrom without any justification.

As regards the contentions of Prado, the same are without merit.

Although Prado reiterates the mandate of the SAC to comply with agrarian law, which mandate the trial court failed to follow, it did not present or offer any sufficient data relevant in the proper computation of just compensation. Prado only had bare and unsubstantiated claims relating to the value of the subject properties which, in its opinion, the SAC should have used.

Further, Prado's offer of reasonable homelots and disturbance compensation in favor of the farmer-beneficiaries in exchange for its alternative prayer of repossession of the subject properties is utterly baseless. It is to be emphasized that the subject properties were expropriated by the state for which the payment of just compensation is proper.

Payment of just compensation with interest is proper

In Land Bank of the Philippines v. Phil-Agro Industrial Corp.,50 the Court ruled that:
It is doctrinal that to be considered as just, the compensation must be fair and equitable, and the landowners must have received it without any delay. The requirement of the law is not satisfied by the mere deposit with any accessible bank of the provisional compensation determined by it or by the DAR, and its subsequent release to the landowner after compliance with the legal requirements set forth by R.A. No. 6657.

The amount allegedly deposited by the petitioner was only a partial payment that amounted to almost 18% of the actual value of the subject landholdings. It could be the basis for the immediate taking of the subject landholdings but by no stretch of the imagination can said nominal amount be considered substantial enough to satisfy the full requirement of just compensation, taking into account its income potential and the foregone income lost because of the immediate taking.

Notwithstanding the fact that the petitioner had immedia,tely deposited the initial valuation of the subject landholdings after its taking, the fact remains that up to this date, the respondent has not yet been fully paid. Thus, the respondent is entitled to legal interest from the time of the taking of the subject landholdings until the actual payment in order to place it in a position as good as, but not better than, the position that it was in before the taking occurred. The imposition of such interest is to compensate the respondent for the income it would have made had it been properly compensated for the properties at the time of the taking.51 (emphasis supplied)
Here, records showed that the state did not only immediately take the subject properties without paying just compensation,52 but it also subsequently distributed such landholdings to the farmer-beneficiaries as evidenced by the TCTs53 issued in their favor. Prado, as landowner, has been deprived of its properties. The imposition of such interest was to compensate the landowners for the income they would have made had they been properly compensated for their properties at the time of the taking.54

The delay in the payment of just compens tion is a forbearance of money. As such, it is necessarily entitled to earn interest.55 The rationale for imposing the interest is to compensate the landowner for the income it would have made had it been properly compensated for its properties at the time of the taking. The need for prompt payment and the necessity of the payment of interest is to compensate for any delay in the payment of compensation for property already taken.56

The concept of just compensation embraces not only the correct determination of the amount to be paid to the owners of the land but also payment within a reasonable time from its taking. Without prompt payment, compensation cannot be considered "just" inasmuch as the property owner is made to suffer the consequences of being immediately deprived of his land while being made to wait for a decade or more before actually receiving the amount necessary to cope with his loss.57

Consequently, the just compensation as adjudged by the court shall earn an interest rate of 12% per annum from the time of taking until June 30, 2013, and 6% per annum from July 1, 2013 until finality of this decision.58 Thereafter, the total amount of just compensation shall earn interest rate of 6% per annum from finality of this decision until fully paid, in line with prevailing jurisprudence.59

On a final note

The Court reiterates its pronouncement in Alfonso v. Land Bank of the Philippines,60 where we declare that:
While concededly far from perfect, the enumeration under Section 17 and the use of a basic formula have been the principal mechanisms to implement the just compensation provisions of the Constitution and the CARP for many years. Until a direct challenge is successfully mounted against Section 17 and the basic formulas, they and the collective doctrines in Banal, Celada and Yatco should be applied to all pending litigation involving just compensation in agrarian reform.61
In fixing the just compensation in agrarian cases, courts are duty-bound to apply and consider the factors provided for in Sec. 17 of R.A. No. 6657, as amended, which are translated into the applicable DAR formulas. Although the courts have the power to make a final determination of just compensation as a result of its exercise of judicial discretion, a deviation from prevailing formulas on land valuation would be allowed for as long as such deviation is rational and amply substantiated.

WHEREFORE, the assailed Decision and Resolution of the Court of Appeals in CA-G.R. SP No. 125525 dated January 31, 2013 and July 8, 2013, respectively, and the Resolution in CA-G.R. SP No. 125471 dated December 4, 2013, are SET ASIDE. Accordingly, these cases are REMANDED to the Special Agrarian Court for the determination of just compensation m accordance with this ruling, as follows:
  1. The 2-factor formula LV = (CNI x 0.90 x 0.10) as provided for under DAR A.O. No. 1, series of2010, pursuant to Section 17 of R.A. No. 6657, as amended by R.A. No. 9700, shall be applied.

  2. �The relevant sub-factors necessary for the application of the 2-factor formula shall be taken into consideration, following the guidelines set forth under Section 17 of R.A. No. 6657, as amended.

  3. The just compensation as adjudged by the court shall earn an interest rate of 12% per annum from the time of taking until June 30, 2013, and 6% per annum from July 1, 2013 until finality of this decision. Thereafter, the total amount of just compensation shall earn legal interest of 6% per annum from finality of this decision until fully paid,62 in line with prevailing jurisprudence.
SO ORDERED.

Velasco, Jr., (Chairperson), Bersamin, and Leonen, JJ., concur.
Martires, J., on leave.

Endnotes:


1Rollo (G.R. No. 208004), pp. 99-112; penned by Judge Frank E. Lobrigo.

2 Id. at 113-114.

3 Id. at 32-53; penned by Associate Justice Marlene Gonzales-Sison, with Associate Justices Hakim S. Abdulwahid and Edwin D. Sorongon, concurring.

4 Id. at 54-55.

5Rollo (G.R. No. 210243), pp. 46-48; penned by Associate Justice Normandie B. Pizarro, with Associate Justices Andres B. Reyes, Jr. and Manuel M. Barrios, concurring.

6 Supra note 1.

7Rollo (G.R. No. 208004), p. 35.

8 676 Phil. 518 (2011).

9 600 Phil. 346 (2009).

10Rollo (G.R. No. 208004), p. 49.

11 Id. at 51A.

12 Id. at 43.

13 Id. at 48.

14Rollo (G.R. No. 210243), p. 47.

15 Id.

16Spouses Mercado v. Land Bank of the Phils., 760 Phil. 846, 856 (2015).

17Land Bank of the Philippines v. Dalauta, G.R. No. 190004, August 8, 2017.

18 G.R. Nos. 181912 & 183347, November 29, 2016.

19 Id.

20 Id. at 414-435.

21 Id. at 420-421.

22 Id. at 422.

23 Id. at 421.

24 Id. at 429.

25 Id. at 432.

26 Id. at 431.

27 Supra note 25.

28 Id. at 433.

29 Id. at 478-495.

30 Id. at 490.

31 Id.

32 Id. at 491.

33 Supra note 18.

34 Id.

35 Factors enumerated in Section 17 of RA No. 6657, such as the nature, actual use and income are considered in the determination of the CNI of a particular landholding.

36 Factors, such as the cost of acquisition of the land, the current value of like properties, loans secured from any government financing institution and 70% of the zonal valuation of the Bureau of Internal Revenue are considered as the CS sub-factors.

37 On the other hand, factors, such as the tax declarations and assessment made by government assessors were considered in the detennination of the MV factor.

38Rollo (G.R. No. 208004), p. 100.

39 Rules and Regulations on Valuation and Landowners Compensation Involving Tenanted Rice and Corn Lands Under Presidential Decree No. 27 and Executive Order No. 228, DAR Administrative Order No. 001-10, Fobruary 12, 2010.

40 Id.

41Rollo (G.R. No. 208004), p. 111.

42 Supra note 30.

43 Id.

44 Supra note 32.

45Rollo (G.R. No. 208004), p. 492.

46 Id.

47 All previously acquired lands wherein valuation is subject to challenge by landowners shall be completed and finally resolved pursuant to Section 17 of R.A. No. 6657, as amended.

In like manner, claims over tenanted rice and corn lands under P.D. 27 and E.O. 228 whether submitted or not to the Land Bank of the Philippines and not yet approved for payment shall be valued under R.A. 6657, as amended.

Landholdings covered by P.D. 27 and falling under Phase 1 ofR.A. No. 9700 shall be valued under R.A. No. 9700.

48Rollo (G.R. No. 208004), p. 105.

49 Revised Rules and Regulations Governing the Valuation of Lands Voluntarily Offered or Compulsorily Acquired, DAR Administrative Order No. 05-98.

50 G.R. No. 193987, March 13, 2017.

51 Id.

52Rollo (G.R. No. 208004), pp. 183-185.

53 Id. at 138-145.

54Land Bank of the Phils. v. Spouses Avance�a, 785 Phil 755, 765 (2016).

55Evergreen Manufacturing Corp. v. Republic, G.R. Nos. 218628 & 218631, September 6, 2017.

56Land Bank of the Philippines v. Phil-Agro Industrial Corp., G.R. No. 193987, March 13, 2017.

57 Supra note 54 at 763-764.

58 Supra note 55.

59Nacar v. Gallery Frames, 716 Phil. 267 (2013).

60 G.R. Nos. 181912 & 183347, November 29, 2016.

61 Id.

62 Supra note 55.



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July-2018 Jurisprudence                 

  • A.M. No. P-16-3595 (Formerly OCA I.P.I. No. 15-4446-P), June 26, 2018 - HON. DENNIS PATRICK Z. PEREZ, PRESIDING JUDGE, BRANCH 67, REGIONAL TRIAL COURT, BINANGONAN, RIZAL, Complainant, v. ALMIRA L. ROXAS, CLERK III, BRANCH 67, REGIONAL TRIAL COURT, BINANGONAN, RIZAL, Respondent.

  • A.M. No. P-18-3842 (Formerly OCA IPI No. 12-3965-P), June 11, 2018 - CONSTANCIA BENONG-LINDE, Complainant, v. FELADELFA L. LOMANTAS, SOCIAL WELFARE OFFICER II, OFFICE OF THE CLERK OF COURT, REGIONAL TRIAL COURT, TAGBILARAN CITY, BOHOL, Respondent.

  • A.C. No. 10145, June 11, 2018 - OLIVER FABUGAIS, Complainant, v. ATTY. BERARDO C. FAUNDO JR., Respondent.

  • G.R. No. 225219, June 11, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RICO DE ASIS Y BALQUIN, Accused-Appellant.

  • G.R. No. 218244, June 13, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ARDIN CUESTA CADAMPOG, Accused-Appellant.

  • G.R. No. 234499, June 06, 2018 - RUDY L. RACPAN, Petitioner, v. SHARON BARROGA-HAIGH, Respondent.

  • G.R. No. 218253, June 20, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EVELYN SEGUIENTE Y RAMIREZ, Accused-Appellant.

  • G.R. No. 223141, June 06, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JAY SUAREZ Y CABUSO, Accused-Appellants.

  • G.R. No. 230717, June 20, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. LULU BATTUNG Y NARMAR, Accused-Appellant.

  • G.R. No. 212413, June 06, 2018 - MA. ROSARIO AGARRADO, RUTH LIBRADA AGARRADO AND ROY AGARRADO, FOR THEMSELVES AND FOR THE BENEFIT OF THEIR SIBLINGS AND CO-OWNERS ROBERTO AGARRADO, REUEL ANDRES AGARRADO, HEIRS OF THE LATE RODRIGO AGARRADO, JR., REX AGARRADO AND JUDY AGARRADO, Petitioners, v. CRISTITA LIBRANDO-AGARRADO AND ANA LOU AGARRADO-KING, Respondents.

  • A.M. No. P-16-3617, June 06, 2018 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. GILBERT T. INMENZO, CLERK OF COURT III, METROPOLITAN TRIAL COURT, BRANCH 52, CALOOCAN CITY, Respondent.

  • G.R. No. 224115, June 20, 2018 - MAGSAYSAY MARITIME CORP./AIR-SEA HOLIDAY GMBH STABLE ORGANIZATION ITALIA/ MARLON R. RO�O, Petitioners, v. ELMER V. ENANOR, Respondent.

  • G.R. No. 222645, June 27, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MICHAEL DELIMA, ALLAN DELIMA, JOHN DOE, PAUL DOE AND PETER DOE ACCUSED, MICHAEL DELIMA AND ALLAN DELIMA, Accused-Appellants.

  • G.R. No. 225125, June 06, 2018 - MARLON L. ARCILLA, Petitioner, v. ZULISIBS, INC., PIANDRE SALON, AND ROSALINDA FRANCISCO, Respondents.

  • A.M. No. 18-04-79-RTC, June 20, 2018 - RE: DROPPING FROM THE ROLLS OF MR. FLORANTE B. SUMANGIL, CLERK III, REGIONAL TRIAL COURT OF PASAY CITY, BRANCH 119.

  • G.R. No. 200899, June 20, 2018 - HEIRS OF PAZ MACALALAD, NAMELY: MARIETA MACALALAD, ARLENE MACALALAD-ADAY, JIMMY MACALALAD, MA. CRISTINA MACALALAD, NENITA MACALALAD-PAPA, AND DANNY MACALALAD, Petitioners, v. RURAL BANK OF POLA, INC. AND REGISTER OF DEEDS OF ORIENTAL MINDORO, Respondents.

  • A.C. No. 11981, July 03, 2018 - LEAH B. TADAY, Complainant, v. ATTY. DIONISIO B. APOYA, JR., Respondent.

  • A.M. No. 18-06-01-SC, July 17, 2018 - RE: SHOW CAUSE ORDER IN THE DECISION DATED MAY 11, 2018 IN G.R. NO. 237428 (REPUBLIC OF THE PHILIPPINES, REPRESENTED BY SOLICITOR GENERAL JOSE C. CALIDA V. MARIA LOURDES P. A. SERENO)

  • A.C. No. 12137, July 09, 2018 - PHENINAH* D.F. WASHINGTON, Complainant, v. ATTY. SAMUEL D. DICEN, Respondent.

  • G.R. No. 221439, July 04, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RASHID BINASING Y DISALUNGAN, Accused-Appellant.

  • G.R. No. 212034, July 02, 2018 - COLEGIO MEDICO-FARMACEUTICO DE FILIPINAS, INC., Petitioner, v. LILY LIM AND ALL PERSONS CLAIMING UNDER HER, Respondent.

  • A.M. No. RTJ-16-2484, July 23, 2018 - THE OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. HON. SELMA P. ALARAS, PRESIDING JUDGE, BRANCH 62, REGIONAL TRIAL COURT, MAKATI CITY, Respondent.

  • G.R. No. 223553, July 04, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROGELIO BAGUION A.K.A. "ROGEL," Defendant-Appellant.

  • G.R. No. 227421, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RODOLFO OLARBE Y BALIHANGO, Accused-Appellants.

  • G.R. No. 179148, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ALEXIS DINDO SAN JOSE Y SUICO, Accused-Appellants.

  • G.R. No. 178591, July 30, 2018 - SM SYSTEMS CORPORATION (FORMERLY SPRINGSUN MANAGEMENT SYSTEMS CORPORATION), Petitioner, v. OSCAR CAMERINO, EFREN CAMERINO, CORNELIO MANTILE, DOMINGO ENRIQUEZ AND HEIRS OF NOLASCO DEL ROSARIO, Respondents.

  • G.R. No. 225497, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MARCIANO UBUNGEN Y PULIDO, Accused-Appellant.

  • A.M. No. RTJ-13-2350 (Formerly OCA IPI No. 10-3507-RTJ), July 23, 2018 - SPS. ALBERTO AND LILIAN PACHO, Complainants, v. JUDGE AGAPITO S. LU, REGIONAL TRIAL COURT, BRANCH 88, CAVITE CITY, Respondent.

  • G.R. No. 222297, July 09, 2018 - FORTUNATO ANZURES, Petitioner, v. SPOUSES ERLINDA VENTANILLA AND ARTURO VENTANILLA, Respondents.

  • G.R. No. 222563, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. REYNALDO ROJAS Y VILLABLANCA, JR., Accused-Appellants.

  • G.R. Nos. 235937-40, July 23, 2018 - JOHANNE EDWARD B. LABAY, Petitioner, v. SANDIGANBAYAN, THIRD DIVISION, AND PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 218721, July 10, 2018 - BINGA HYDROELECTRIC PLANT, INC., HEREIN REPRESENTED BY ITS EXECUTIVE VICE-PRESIDENT, ERWIN T. TAN, Petitioner, v. COMMISSION ON AUDIT AND NATIONAL POWER CORPORATION, Respondents.

  • G.R. No. 206800, July 02, 2018 - STRADCOM CORPORATION AND JOSE A. CHUA, Petitioners, v. JOYCE ANNABELLE L. ORPILLA, Respondent.

  • G.R. No. 227502, July 23, 2018 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RANDY GAJILA Y SALAZAR, Accused-Appellants.

  • 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.