Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2005 > September 2005 Decisions > CONCURRING AND DISSENTING OPINION : AZCUNA, J.: G.R. No. 168056, G.R. NO. 168207, G.R. NO. 168461, G.R. NO. 168463 and G.R. NO. 168730 - ABAKADA Guro Party List Officers Samson S. Alcantara, et al. v. The Honorable Executive Secretary Eduardo Ermita, et a:




CONCURRING AND DISSENTING OPINION : AZCUNA, J.: G.R. No. 168056, G.R. NO. 168207, G.R. NO. 168461, G.R. NO. 168463 and G.R. NO. 168730 - ABAKADA Guro Party List Officers Samson S. Alcantara, et al. v. The Honorable Executive Secretary Eduardo Ermita, et al.

ve Secretary Eduardo Ermita, et al.

PHILIPPINE SUPREME COURT DECISIONS

EN BANC

[G.R. NO. 168056 : September 01, 2005]

ABAKADA GURO PARTY LIST (FORMERLY AASJAS) OFFICERS SAMSON S. ALCANTARA AND ED VINCENT S. ALBANO, Petitioners, v. THE HONORABLE EXECUTIVE SECRETARY EDUARDO ERMITA; HONORABLE SECRETARY OF THE DEPARTMENT OF FINANCE CESAR PURISIMA; AND HONORABLE COMMISSIONER OF INTERNAL REVENUE GUILLERMO PARAYNO, JR., Respondents.

[G.R. NO. 168207]

AQUILINO Q. PIMENTEL, JR., LUISA P. EJERCITO-ESTRADA, JINGGOY E. ESTRADA, PANFILO M. LACSON, ALFREDO S. LIM, JAMBY A.S. MADRIGAL, AND SERGIO R. OSMEÑA III, Petitioners, v. EXECUTIVE SECRETARY EDUARDO R. ERMITA, CESAR V. PURISIMA, SECRETARY OF FINANCE, GUILLERMO L. PARAYNO, JR., COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE, Respondents.

[G.R. NO. 168461]

ASSOCIATION OF PILIPINAS SHELL DEALERS, INC. REPRESENTED BY ITS PRESIDENT, ROSARIO ANTONIO; PETRON DEALERS' ASSOCIATION REPRESENTED BY ITS PRESIDENT, RUTH E. BARBIBI; ASSOCIATION OF CALTEX DEALERS' OF THE PHILIPPINES REPRESENTED BY ITS PRESIDENT, MERCEDITAS A. GARCIA; ROSARIO ANTONIO DOING BUSINESS UNDER THE NAME AND STYLE OF "ANB NORTH SHELL SERVICE STATION”; LOURDES MARTINEZ DOING BUSINESS UNDER THE NAME AND STYLE OF "SHELL GATE - N. DOMINGO”; BETHZAIDA TAN DOING BUSINESS UNDER THE NAME AND STYLE OF "ADVANCE SHELL STATION”; REYNALDO P. MONTOYA DOING BUSINESS UNDER THE NAME AND STYLE OF "NEW LAMUAN SHELL SERVICE STATION”; EFREN SOTTO DOING BUSINESS UNDER THE NAME AND STYLE OF "RED FIELD SHELL SERVICE STATION”; DONICA CORPORATION REPRESENTED BY ITS PRESIDENT, DESI TOMACRUZ; RUTH E. MARBIBI DOING BUSINESS UNDER THE NAME AND STYLE OF "R&R PETRON STATION”; PETER M. UNGSON DOING BUSINESS UNDER THE NAME AND STYLE OF "CLASSIC STAR GASOLINE SERVICE STATION”; MARIAN SHEILA A. LEE DOING BUSINESS UNDER THE NAME AND STYLE OF "NTE GASOLINE & SERVICE STATION”; JULIAN CESAR P. POSADAS DOING BUSINESS UNDER THE NAME AND STYLE OF "STARCARGA ENTERPRISES”; ADORACION MAÑEBO DOING BUSINESS UNDER THE NAME AND STYLE OF "CMA MOTORISTS CENTER”; SUSAN M. ENTRATA DOING BUSINESS UNDER THE NAME AND STYLE OF "LEONA'S GASOLINE STATION AND SERVICE CENTER”; CARMELITA BALDONADO DOING BUSINESS UNDER THE NAME AND STYLE OF "FIRST CHOICE SERVICE CENTER”; MERCEDITAS A. GARCIA DOING BUSINESS UNDER THE NAME AND STYLE OF "LORPED SERVICE CENTER”; RHEAMAR A. RAMOS DOING BUSINESS UNDER THE NAME AND STYLE OF "RJRAM PTT GAS STATION”; MA. ISABEL VIOLAGO DOING BUSINESS UNDER THE NAME AND STYLE OF "VIOLAGO-PTT SERVICE CENTER”; MOTORISTS' HEART CORPORATION REPRESENTED BY ITS VICE-PRESIDENT FOR OPERATIONS, JOSELITO F. FLORDELIZA; MOTORISTS' HARVARD CORPORATION REPRESENTED BY ITS VICE-PRESIDENT FOR OPERATIONS, JOSELITO F. FLORDELIZA; MOTORISTS' HERITAGE CORPORATION REPRESENTED BY ITS VICE-PRESIDENT FOR OPERATIONS, JOSELITO F. FLORDELIZA; PHILIPPINE STANDARD OIL CORPORATION REPRESENTED BY ITS VICE-PRESIDENT FOR OPERATIONS, JOSELITO F. FLORDELIZA; ROMEO MANUEL DOING BUSINESS UNDER THE NAME AND STYLE OF "ROMMAN GASOLINE STATION”; ANTHONY ALBERT CRUZ III DOING BUSINESS UNDER THE NAME AND STYLE OF "TRUE SERVICE STATION”, Petitioners, v. CESAR V. PURISIMA, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF FINANCE AND GUILLERMO L. PARAYNO, JR., IN HIS CAPACITY AS COMMISSIONER OF INTERNAL REVENUE, Respondents.

[G.R. NO. 168463]

FRANCIS JOSEPH G. ESCUDERO, VINCENT CRISOLOGO, EMMANUEL JOEL J. VILLANUEVA, RODOLFO G. PLAZA, DARLENE ANTONINO-CUSTODIO, OSCAR G. MALAPITAN, BENJAMIN C. AGARAO, JR. JUAN EDGARDO M. ANGARA, JUSTIN MARC SB. CHIPECO, FLORENCIO G. NOEL, MUJIV S. HATAMAN, RENATO B. MAGTUBO, JOSEPH A. SANTIAGO, TEOFISTO DL. GUINGONA III, RUY ELIAS C. LOPEZ, RODOLFO Q. AGBAYANI AND TEODORO A. CASIÑO, Petitioners, v. CESAR V. PURISIMA, IN HIS CAPACITY AS SECRETARY OF FINANCE, GUILLERMO L. PARAYNO, JR., IN HIS CAPACITY AS COMMISSIONER OF INTERNAL REVENUE, AND EDUARDO R. ERMITA, IN HIS CAPACITY AS EXECUTIVE SECRETARY, Respondents.

[G.R. NO. 168730]

BATAAN GOVERNOR ENRIQUE T. GARCIA, JR., Petitioner, v. HON. EDUARDO R. ERMITA, IN HIS CAPACITY AS THE EXECUTIVE SECRETARY; HON. MARGARITO TEVES, IN HIS CAPACITY AS SECRETARY OF FINANCE; HON. JOSE MARIO BUNAG, IN HIS CAPACITY AS THE OIC COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE; AND HON. ALEXANDER AREVALO, IN HIS CAPACITY AS THE OIC COMMISSIONER OF THE BUREAU OF CUSTOMS, Respondents.

CONCURRING AND DISSENTING OPINION


AZCUNA, J.:



Republic Act No. 9337, the E-VAT law, is assailed as an unconstitutional abdication of Congress of its power to tax through its delegation to the President of the decision to increase the rate of the tax from 10% to 12%, effective January 1, 2006, after any of two conditions has been satisfied.1

The two conditions are:
(i) Value-added tax collection as a percentage of Gross Domestic Product (GDP) of the previous year exceeds two and four-fifth percent (2 4/5%); or

(ii) National government deficit as a percentage of GDP of the previous year exceeds one and one-half percent (1 �%).2
A scrutiny of these "conditions" shows that one of them is certain to happen on January 1, 2006.

The first condition is that the collection from the E-VAT exceeds 2 4/5% of the Gross Domestic Product (GDP) of the previous year, a ratio that is known as the tax effort.

The second condition is that the national government deficit exceeds 1 �% of the GDP of the previous year.

Note that the law says that the rate shall be increased if any of the two conditions happens, i.e., if condition (i) or condition (ii) occurs.

Now, in realistic terms, considering the short time-frame given, the only practicable way that the present deficit of the national government can be reduced to 1 �% or lower, thus preventing condition (ii) from happening, is to increase the tax effort, which mainly has to come from the E-VAT. But increasing the tax effort through the E-VAT, to the extent needed to reduce the national deficit to 1 �% or less, will trigger the happening of condition (i) under the law. Thus, the happening of condition (i) or condition (ii) is in reality certain and unavoidable, as of January 1, 2006.

This becomes all the more clear when we consider the figures provided during the oral arguments.

The Gross Domestic Product for 2005 is estimated at P5.3 Trillion pesos.

The tax effort of the present VAT is now at 1.5%.

The national budgetary deficit against the GDP is now at 3%.

So to reduce the deficit to 1.5% from 3%, one has to increase the tax effort from VAT, now at 1.5%, to at least 3%, thereby exceeding the 2 4/5 percent ceiling in condition (i), making condition (i) happen.

If, on the other hand, this is not done, then condition (ii) happens - the budget deficit remains over 1.5%.

What is the result of this? The result is that in reality, the law does not impose any condition, or the rate increase thereunder, from 10% to 12%, effective January 1, 2006, is unconditional. For a condition is an event that may or may not happen, or one whose occurrence is uncertain.3 Now while condition (i) is indeed uncertain and condition (ii) is likewise uncertain, the combination of both makes the occurrence of one of them certain.

Accordingly, there is here no abdication by Congress of its power to fix the rate of the tax since the rate increase provided under the law, from 10% to 12%, is definite and certain to occur, effective January 1, 2006. All that the President will do is state which of the two conditions occurred and thereupon implement the rate increase.

At first glance, therefore, it would appear that the decision to increase the rate is to be made by the President, or that the increase is still uncertain, as it is subject to the happening of any of two conditions.

Nevertheless, the contrary is true and thus it would be best in these difficult and critical times to let our people know precisely what burdens they are being asked to bear as the necessary means to recover from a crisis that calls for a heroic sacrifice by all.

It is for this reason that the Court required respondents to submit a copy of the rules to implement the E-VAT, particularly as to the impact of the tax on prices of affected commodities, specially oil and electricity. For the onset of the law last July 1, 2005 was confusing, resulting in across-the-board increases of 10% in the prices of commodities. This is not supposed to be the effect of the law, as was made clear during the oral arguments, because the law also contains provisions that mitigate the impact of the E-VAT through reduction of other kinds of taxes and duties, and other similar measures, specially as to goods that go into the supply chain of the affected products. A proper implementation of the E-VAT, therefore, should cause only the appropriate incremental increase in prices, reflecting the net incremental effect of the tax, which is not necessarily 10%, but possibly less, depending on the products involved.

The introduction of the mitigating or cushioning measures through the Senate or through the Bicameral Conference Committee, is also being questioned by petitioners as unconstitutional for violating the rule against amendments after third reading and the rule that tax measures must originate exclusively in the House of Representatives (Art. VI, Secs. 24 and 26 2, Constitution). For my part, I would rather give the necessary leeway to Congress, as long as the changes are germane to the bill being changed, the bill which

originated from the House of Representatives, and these are so, since these were precisely the mitigating measures that go hand-on-hand with the E-VAT, and are, therefore, essential -- and hopefully sufficient -- means to enable our people to bear the sacrifices they are being asked to make. Such an approach is in accordance with the Enrolled Bill Doctrine that is the prevailing rule in this jurisdiction. (Tolentino v. Secretary of Finance, 249 SCRA 628 [1994]). The exceptions I find are the provisions on corporate income taxes, which are not germane to the E-VAT law, and are not found in the Senate and House bills.

I thus agree with Chief Justice Hilario G. Davide, Jr. in his separate opinion that the following are not germane to the E-VAT legislation:
Amended TAX
CODE Provision


Subject Matter
Section 27 Rate of income tax on domestic corporations

Section 28(A)(1)
Rate of income tax on resident foreign corporations

Section 28(B)(1)
Rate of income tax on non-resident foreign corporations

Section 28(B)(5-b)
Rate of income tax on intercorporate dividends received by non-resident foreign corporations

Section 34(B)(1)
Deduction from gross income
Similarly, I agree with Justice Artemio V. Panganiban in his separate opinion that the following are not germane to the E-VAT law:
"Sections 1, 2, and 3 of the Republic Act No. 9337…, in so far as these sections (a) amend the rates of income tax on domestic, resident foreign, and nonresident foreign corporations; (b) amend the tax credit against taxes due from nonresident foreign corporations on the intercorporate dividends; and (c) reduce the allowable deduction from interest expense.”
Respondents should, in any case, now be able to implement the E-VAT law without confusion and thereby achieve its purpose.4

I vote to GRANT the petitions to the extent of declaring unconstitutional the provisions in Republic Act. No. 9337 that are not germane to the subject matter and DENY said petitions as to the rest of the law, which are constitutional.

Endnotes:


1 The Constitution states that "Congress may, by law, allow the President to fix within specified limits, and subject to such limitations and restrictions as it may impose, tariff rates, import and export quotas, tonnage and wharfage dues, and other duties as imposts within the framework of the national development program of the Government." (Art. VI, Sec. 28 2, emphasis supplied.)

Petitioners claim that the power does not extend to fixing the rates of taxes, since taxes are not tariffs, import and export quotas, tonnage and wharfage dues, or other duties or imposts.

2 Section 4, Republic Act No. 9337. The pertinent portion of the provision states:

SEC. 4. Section 106 of the same Code, as amended, is hereby further amended to read as follows:
"SEC. 106. Value-added Tax on Sale of Goods or Properties.

"(A) Rate and Base of Tax. - There shall be levied, assessed and collected on every sale, barter or exchange of goods or properties, a value-added tax equivalent to ten percent (10%) of the gross selling price or gross value in money of the goods or properties sold, bartered or exchanged, such tax to be paid by the seller or transferor: Provided, That the President, upon the recommendation of the Secretary of Finance, shall, effective January 1, 2006, raise the rate of value-added tax to twelve percent (12%), after any of the following conditions has been satisfied:

"(i) Value-added tax collection as a percentage of Gross Domestic Product (GDP) of the previous year exceeds two and four-fifth percent (2 4/5%); or

"(ii) National government deficit as a percentage of GDP of the previous year exceeds one and one-half percent (1 �%)."
3Condition has been defined by Escriche as "every future and uncertain event upon which an obligation or provision is made to depend." It is a future and uncertain event upon which the acquisition or resolution of rights is made to depend by those who execute the juridical act. Futurity and uncertainty must concur as characteristics of the event.

. . .

An event which is not uncertain but must necessarily happen cannot be a condition; the obligation will be considered as one with a term. (IV TOLENTINO, COMMENTARIES AND JURISPRUDENCE ON THE CIVIL CODE OF THE PHILIPPINES, 144).

4 I voted for the issuance of the temporary restraining order to prevent the disorderly implementation of the law that would have defeated its very purpose and disrupted the entire VAT system, resulting in less revenues. The rationale, therefore, of the rule against enjoining the collection of taxes, that taxes are the lifeblood of Government, leaned in favor of the temporary restraining order.



Back to Home | Back to Main




















chanrobles.com





ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com






September-2005 Jurisprudence                 

  • A.C. No. 5050 - Felisa M. Angeles, et al. v. Atty. Roberto L. Figueroa.

  • A.C. No. 5760 - The Heirs of Tiburcio F. Ballesteros, Sr., et al. v. Atty. Manile o N. Apiag.

  • Adm. Case No. 5910 - Atty. Ireneo L. Torres, et al. v. Atty. Jose Concepcion Javier.

  • ADM. CASE NO. 6542 - Maria Cielo B. Suzuki v. Atty. Erwin L. Tiamson.

  • A.M. No. 05-8-213-MeTC - RE: Habitual Tardiness of Ms. Divina A. Kiamko.

  • A.C. No. 6597 - Eduardo M. Dizon v. Atty. Francisco S. Laurente.

  • A.M. No. MTJ-05-1609 - Trinidad O. Lachica v. Judge Rosabella M. Tormis.

  • A.M. No. CA-05-20-P - Associate Justice Delilah Vidallon-Magtolis v. Cielito M. Salud.

  • A. M. No. MTJ-05-1610 - Dr. Jose S. Luna v. Judge Eduardo H. MIrafuente.

  • A.M. No. P-05-1933 - Jaclyn Chua v. Rey F. Paas.

  • A.M. No. P-05-2066 - Quedan and Rural Credit Guarantee Corporation v. Dominador B. Caubalejo.

  • A.M. No. P-05-1976 - Erlinda Bergonia v. Romeo S. Gatcheco, Jr.

  • A.M. No. P-05-2074 - Pablo Antimaro, et al. v. Roslyn P. Amores.

  • A.M. No. P-99-1342 - Concerned Taxpayer v. Norberto V. Doblada, Jr.

  • A.M. No. RTJ-03-1780 - Amado L. De Leon v. Judge Patrocinio R. Corpuz.

  • A.M. No. RTJ-05-1956 - Atty. Carlos L. Valdez, Jr. v. Judge Monico G. Gabales.

  • A.M. No. RTJ-05-1957 - Prescilla L. Nedia, et al. v. Judge Celso D. Lavi a, et al.

  • G.R. No. 126858 - Jose U Ong, et al. v. Sandiganbayan, et al.

  • G.R. No. 127454 - Mavest (USA) Inc., et al. v. Sapaguita Garment Corporation.

  • G.R. No. 128959 - Ciriaco "Boy" Guingging v. The Honorable Court of Appeals, et al.

  • G.R. No. 129704 - Ulpiano Balo, et al. v. The Hon. Court of Appeals, et al.

  • G.R. No. 129875 - Jovito Cabuslay v. People of the Philippines, et al.

  • G.R. No. 130982 - Spouses Domingo and Lourdes Paguyo v. Pierre Astorga, et al.

  • G.R. No. 132768 - Jaime B. Biana v. George Gimenez.

  • G.R. No. 133803 - Bienvenido M. Casi o, Jr. v. The Court of Appeals, et al.

  • G.R. No. 136814 - Spouses Carlos Gocotano, et al. v. Spouses Marcelo Gocotano, et al.

  • G.R. No. 135830 - G.R. NO. 136035 - G.R. NO. 137743 - Juan De Dios Carlos v. Felicidad Sandoval, et al.

  • G.R. No. 137808 - Aldegonda Vda. De Ramones, et al. v. Aurora P. Agbayani.

  • G.R. No. 138248 - Rangay Piapi, et al. v. Nacio Talip, et al.

  • G.R. No. 138380 - Demetria Garcia v. Teofilo D. Zosa, Jr.

  • G.R. No. 138500 - Andy Quelnan v. VHF Philippines.

  • G.R. No. 138900 - Levi Strauss & Co., et al. v. Clinton Apparelle, Inc.

  • G.R. No.138980 - Filinvest Land, Inc. v. Hon. Court of Appeals, et al.

  • G.R. No. 139464 - Republic of the Philippines v. Sps. Felix Baes, et al.

  • G.R. No. 139536 - Jesus Perez v. Ruth S. Falcatan, et al.

  • G.R. No. 139803 - Commissioner of Internal Revenue v. La Suerte Cigar and Cigarette Factory, Inc.

  • G.R. No. 140847 - Hospicio de San Jose de Barili, Cebu City v. Department of Agrarian Reform.

  • G.R. No. 140892 - Dr. Ibarra S. Santos, et al. v. Spouses Pablo and Nieves De Leon, et al.

  • G.R. No. 140923 - Manuel M. Mendoza, et al. v. Banco Real Development Bank.

  • G.R. No. 141007 - Adoracion Reyes Bautista, et al. v. Celia Reyes Poblete, et al.

  • G.R. No. 141464 - Grandspan Development Corporation v. Ricardo Bernardo, et al.

  • G.R. No. 141524 - Domingo Neypes, et al. v. Hon. Court of Appeals, et al.

  • G.R. No. 141525 - Carlos Sanchez v. Medicard Philippines, Inc., et al.

  • G.R. No. 142022 - Mindanao Savings and Loan Association, Inc., v. Vicenta Vda. De Flores, et. al.

  • G.R. NO. 142402 - Oscar L. Rivera v. Serafin O. Roman.

  • G.R. NO. 142408 - Spouses Ricardo Almendrala, et al. v. Spouses Wing On Ngo, et al.

  • G.R. No. 142464 - Guillermo Dela Cruz v. Hon. Deodoro J. Sison, et al.

  • G.R. No. 142619 - Municipality of Taguig, et al. v. The Hon. Court of Appeals, et al.

  • G.R. No. 142666 - Metro Drug Distribution, Inc. v. Metro Drug Corporation Employees Association - Federation of Free Workers.

  • G.R. No. 143195 - Andrea Camposagrado, et al. v. Pablo S. Camposagrado, et al.

  • G.R. No. 143572 - Gregorio "George" Amante, et al. v. Bibiano Serwelas.

  • G.R. No. 143788 - Danfoss, Inc. v. Continental Cement Corporation.

  • G.R. No. 144099 - Elvira Macabalo-Bravo, et al. v. Juan F. Macabalo, et al.

  • G.R. No. 143870 - Manila International Airport Authority v. Rivera Village Lessee Homeowners Association, Incorporated.

  • G.R. No. 144101 - Antonio P. Tambunting, Jr., et al. v. Spouses Emilio Sumabat, et al.

  • G.R. No. 144570 - Vivencio V. Jumamil v. Jose J. Caf', et al.

  • G.R. No. 144892 - Sps. Carlos J. Suntay, et al. v. Eugenia D. Gocolay, et al.

  • G.R. No. 145022 - Armand Nocum, et al. v. Lucio Tan.

  • G.R. No. 145291 - Public Estates Authority v. Rosario Ganac Chu.

  • G.R. No. 145874 - Sps. Salvacion Serrano Ladanga, et al. v. Bernardo Aseneta.

  • G.R. No. 146035 - Esperanza Vda. De Lopez, et al. v. Hon. Court of Appeals, et al.

  • G.R. No. 147266 - Ludo & Luym Development Corporation, et al. v. Vicente C. Barreto.

  • G.R. No. 147479 - Department of Agrarian Reform, et al. v. Paulino Franco.

  • G.R. No. 148196 and G.R. NO. 148259 - BPI Family Bank v. Edgardo Buenaventura, et al.

  • G.R. No. 147996 - People of the Philippines v. Bayani Roma.

  • G.R. NOS. 150773 and 153599 - Spouses David B. Carpo, et al. v. Eleanor Chua, et al.

  • G.R. No. 150234 - People of the Philippines v. Florante Padrones.

  • G.R. No. 151333 - Spouses Natalio and Felicidad Salonga v. Spouses Manuel and Nenita Concepcion, et al.

  • G.R. No. 151912 - Philippine Savings Bank v. Spouses Pedrito Bermoy, et al.

  • G.R. No. 152012 - Land and Housing Development Corporation, et al. v. Marianito C. Esquillo.

  • G.R. No. 152228 - Rimbunan Hijau Group of Companies, et al. v. Oriental Wood Processing Corporation.

  • G.R. No. 152243 - Victor R. Reyes v. Hon. Jose L. Atienza, et al.

  • G.R. No. 152577 - Republic of the Philippines v. Crasus L. Iyoy.

  • G.R. No. 152808 - Antonio T. Chua v. Total Office Products and Services, Inc.

  • G.R. No. 152627 - Spouses Amancio and and Luisa Sarmiento, et al. v. The Hon. Court of Appeals, et al.

  • G.R. No. 153034 - Development Bank of the Philippines v. Honorable Court of Appeals, et al.

  • G.R. No. 152884 - Derick D. Wooden v. Civil Service Commission, et al.

  • G.R. No. 153180 - Manila Electric Company v. National Labor Relations Commission, et al.

  • G.R. No. 153155 - Manuel D. Laxina, Sr. v. Office of the Ombudsman, et al.

  • G.R. No. 153798 - Belen Sagad Angeles v. Aleli "Corazon" Angeles Maglaya.

  • G.R. No. 154363 - Joel P. Libuit v. People of the Philippines.

  • G.R. No. 154376 - Roberto T. Domondon v. National Labor Relations Commission, et al.

  • G.R. NO. 154475 - Republic of the Philippines, et al. v. Eno Fishpond Corporation, et al.

  • G.R. No. 154521 - Civil Service Commission v. Juliana E. Ledesma.

  • G.R. No. 154684 - Francel Realty Corporation v. Ricardo T. Sycip.

  • G.R. No. 155098 - Capitol Medical Center, Inc., et al. v. Dr. Cesar E. Meris.

  • G.R. No. 155225 - PVC Investment and Management Corporation v. Jose Borcena, et al.

  • G.R. No. 155343 - Benguet Corporation v. Cordillera Caraballo Mission, Inc., et al.

  • G.R. No. 155653 - Union Refinery Corporation v. Reynaldo C. Tolentino, Sr., et al.

  • G.R. No. 156021 - Cynthia C. Alaban, et al. v. Court of Appeals, et al.

  • G.R. No. 156379 - Emma Cordova, et al. v. Keysa's Boutique, et al.

  • G.R. No. 156559 - Rodolfo S. De Jesus, et al. v. Civil Service Commission, et al.

  • G.R. No. 156581 - Victoria R. Arambulo, et al. v. Emerenciana R. Gungab.

  • G.R. No. 156705 - Socorro Taopo-Banga v. Spouses Jose and Emiline Bello.

  • G.R. No. 157783 - Nilo Paloma v. Danilo Mora, et al.

  • G.R. No. 157845 - Philippine National Bank v. Norman Y. Pike.

  • G.R. No. 158157 - People of the Philippines, et al. v. Louel Uy, et al.

  • G.R. No. 158566 - Josephine Orola, et al. v. The Rural Bank of Pontevedra, Inc., et al.

  • G.R. No. 159212 - Navotas Industrial Corporation v. German D. Cruz, et al.

  • G.R. No. 160396 - Philippine Ports Authority (PPA) Employees Hired after July 1, 1989, v. Commission on Audit, et al.

  • G.R. No. 160703 - GMA Network, Inc. v. ABS-CBN Broadcasting Corporation, et al.

  • G.R. No. 161400 - Zenaida Ortega, et al. v. The Quezon City Government, et al.

  • G.R. No. 161223 - Virgilio A. Cadungog v. Jocelyn O. Yap.

  • G.R. No. 162846 - Republic of the Philippines v. Jose Lubis Masongsong, et al.

  • G.R. No. 161745 - Leamer Industries, Inc. v. Malayan Insurance Co., Inc.

  • G.R. No. 163410 - Concepcion R. Anceta v. Metropolitan Bank & Trust Company, Inc., et al.

  • G.R. No. 163338 - Luzon Development Bank v. Benedicto C. Conquilla, et al.

  • G.R. No. 164481 - Conrado C. Doldol v. People of the Philippines, et al.

  • G.R. No. 164250 - Office of the Ombudsman, et al. v. Atty. Gil A. Valera, et al.

  • G.R. No. 164910 - Union Bank of the Philippines v. Hon. Court of Appeals, et al.

  • G.R. No. 165005 - Spouses Roberto and Natividad Valderama v. Salvacion V. Macalde.

  • G.R. No. 165306 - Manly Sportwear Manufacturing, Inc. v. Dadodette Enterprises, et al.

  • G.R. No. 165675 - Spouses Eduardo Sobrejuanite, et al. v. ASB Development Corporation.

  • G.R. No. 165889 - Sacobia Hills Development Corporation, et al. v. Allan U. Ty.

  • G.R. No. 166273 - Metro Rail Transit Corporation v. Court of Tax Appeals, et al.

  • G.R. No. 166365 - Duty Free Philippines v. Rossano J. Mojica.

  • G.R. No. 166550 - Robert C. Casol, et al. v. Purefoods Corporation.

  • G.R. NO. 167499 - Miles Andrew Mari Roces v. House of Representatives Electoral Tribunal, et al.

  • CONCURRING AND DISSENTING OPINION : AZCUNA, J.: G.R. No. 168056, G.R. NO. 168207, G.R. NO. 168461, G.R. NO. 168463 and G.R. NO. 168730 - ABAKADA Guro Party List Officers Samson S. Alcantara, et al. v. The Honorable Executive Secretary Eduardo Ermita, et a

  • CONCURRING AND DISSENTING OPINION : CALLEJO, SR., J.: G.R. No. 168056, G.R. NO. 168207, G.R. NO. 168461, G.R. NO. 168463 and G.R. NO. 168730 - ABAKADA Guro Party List Officers Samson S. Alcantara, et al. v. The Honorable Executive Secretary Eduardo Ermita

  • CONCURRING OPINION : CHICO-NAZARIO, J.: G.R. No. 168056, G.R. NO. 168207, G.R. NO. 168461, G.R. NO. 168463 and G.R. NO. 168730 - ABAKADA Guro Party List Officers Samson S. Alcantara, et al. v. The Honorable Executive Secretary Eduardo Ermita, et al.

  • SEPARATE CONCURRING AND DISSENTING OPINION : DAVIDE, JR., C.J.: - G.R. No. 168056, G.R. NO. 168207, G.R. NO. 168461, G.R. NO. 168463 and G.R. NO. 168730 - ABAKADA Guro Party List Officers Samson S. Alcantara, et al. v. The Honorable Executive Secretary Ed

  • SEPARATE OPINION : PANGANIBAN, J.: G.R. No. 168056, G.R. NO. 168207, G.R. NO. 168461, G.R. NO. 168463 and G.R. NO. 168730 - ABAKADA Guro Party List Officers Samson S. Alcantara, et al. v. The Honorable Executive Secretary Eduardo Ermita, et al.

  • CONCURRING AND DISSENTING OPINION : PUNO, J.: G.R. No. 168056, G.R. NO. 168207, G.R. NO. 168461, G.R. NO. 168463 and G.R. NO. 168730 - ABAKADA Guro Party List Officers Samson S. Alcantara, et al. v. The Honorable Executive Secretary Eduardo Ermita, et al.

  • RESOLUTION : G.R. No. 168056, G.R. NO. 168207, G.R. NO. 168461, G.R. NO. 168463 and G.R. NO. 168730 - ABAKADA Guro Party List Officers Samson S. Alcantara, et al. v. The Honorable Executive Secretary Eduardo Ermita, et al.

  • RESOLUTION : AUSTRIA-MARTINEZ, J.: G.R. No. 168056, G.R. NO. 168207, G.R. NO. 168461, G.R. NO. 168463 and G.R. NO. 168730 - ABAKADA Guro Party List Officers Samson S. Alcantara, et al. v. The Honorable Executive Secretary Eduardo Ermita, et al.

  • CONCURRING AND DISSENTING OPINION : SANDOVAL - GUTIERREZ, J.: G.R. No. 168056, G.R. NO. 168207, G.R. NO. 168461, G.R. NO. 168463 and G.R. NO. 168730 - ABAKADA Guro Party List Officers Samson S. Alcantara, et al. v. The Honorable Executive Secretary Eduard

  • DISSENTING and CONCURRING OPINION : TINGA, J.: G.R. No. 168056, G.R. NO. 168207, G.R. NO. 168461, G.R. NO. 168463 and G.R. NO. 168730 - ABAKADA Guro Party List Officers Samson S. Alcantara, et al. v. The Honorable Executive Secretary Eduardo Ermita, et al

  • CONCURRING AND DISSENTING OPINION : YNARES-SANTIAGO, J.: G.R. No. 168056, G.R. NO. 168207, G.R. NO. 168461, G.R. NO. 168463 and G.R. NO. 168730 - ABAKADA Guro Party List Officers Samson S. Alcantara, et al. v. The Honorable Executive Secretary Eduardo Erm

  • G.R. No. 168168 - People of the Philippines v. Edgardo Dimaano

  • G.R. No. 168056, G.R. NO. 168207, G.R. NO. 168461, G.R. NO. 168463 and G.R. NO. 168730 - ABAKADA Guro Party List Officers Samson S. Alcantara, et al. v. The Honorable Executive Secretary Eduardo Ermita, et al.