Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2010 > February 2010 Decisions > [G.R. No. 180042 : February 08, 2010] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. IRONCON BUILDERS AND DEVELOPMENT CORPORATION, RESPONDENT.:




SECOND DIVISION

[G.R. No. 180042 : February 08, 2010]

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. IRONCON BUILDERS AND DEVELOPMENT CORPORATION, RESPONDENT.

D E C I S I O N


ABAD, J.:

This addresses the question of whether or not creditable value-added tax (VAT) withheld from a taxpayer in excess of its output VAT liability may be the subject of a tax refund in place of a tax credit.

The Facts and the Case

On May 10, 2001 respondent Ironcon Builders and Development Corporation (Ironcon) sought the refund by the Bureau of Internal Revenue (BIR) of its income tax overpayment and excess creditable VAT. When petitioner Commissioner of Internal Revenue (CIR) continued not to act on its claims, on July 1, 2002 Ironcon filed a petition for review with the Court of Tax Appeals (CTA) in CTA Case 6502, which was raffled to its Second Division.

After hearing, the Second Division held that in regard to the claim for overpaid income taxes, taxpayers have the option to either carry over the excess credit or ask for a refund. Here, respondent Ironcon filed two income tax returns for the year 2000, an original and an amended one. In the original return, Ironcon placed an "x" mark in a box corresponding to the option "To be carried over as tax credit next year/quarter." Although Ironcon's amended return indicated a preference for "refund" of the overpaid tax, the Second Division ruled that Ironcon's original choice is regarded as irrevocable, pursuant to Section 76 of Republic Act (R.A.) 8424 (the National Internal Revenue Code of 1997 or NIRC). Further, the Second Division found that Ironcon actually carried over the credit for overpaid income taxes and applied it to the tax due for the year 2001. It, therefore, denied Ironcon's claim for its refund.

As to the claim for VAT refund, the Second Division found that by the end of 2000, Ironcon had excess tax credit of P3,135,990.69 carried over from 1999, allowable input tax of P15,242,271.43, and 6% creditable VAT of P11,027,758.51, withheld and remitted by its clients. These amounts were deductible from Ironcon's total output VAT liability of P20,073,422.63. Consequently, by the end of 2000 Ironcon's actual excess creditable VAT was P9,332,597.99 only as against its claim for refund of P18,053,715.64.

The CTA held, however, that input VAT payments should first be applied to the reported output VAT liability. Only after this deduction has been made will the 6% VAT withheld be applied to the amount of VAT payable. Thus, the excess of P9,332,597.99 mentioned above represents the excess 6% creditable VAT withheld, not creditable input VAT.

The CTA further ruled that since Ironcon had no more output VAT against which the excess creditable VAT withheld may be applied or credited, the VAT withheld had been excessively paid. Thus, the Court ruled that the excess amount may be refunded under Section 204(C) in relation to Section 229 of the NIRC. Before a refund may be granted, however, it must be shown that the claim was not used or carried over to the succeeding quarters.

Ironcon did not present before the Second Division its VAT returns for the succeeding quarters of 2001. Without this, the Second Division could not verify whether the tax credit was applied to output VAT liability in 2001. Thus, the Second Division also denied Ironcon's claim for refund of excess creditable VAT.

Ironcon filed a motion for reconsideration, attaching to it its amended quarterly VAT returns for 2001. These were marked in open court as Exhibits "A-1," "B-1," "C-1," and "D-1." The CTA promulgated an Amended Decision on July 31, 2006, admitting the exhibits and ruling that Ironcon sufficiently proved that its excess creditable VAT withheld was not carried over or applied to any output VAT for 2001. Thus, the Court granted its application for the refund of unutilized excess creditable VAT of P9,332,597.99.

Petitioner CIR filed a motion for reconsideration of the amended decision, which the Second Division denied, prompting the CIR to elevate the matter to the CTA En Banc by way of a petition for review in CTA EB 235. The CTA En Banc denied the petition in a Decision dated August 9, 2007. It also denied the CIR's motion for reconsideration, hence, this petition for review.[1]

Issue Presented

Simply put, the only issue the petition raises is whether or not the CTA erred in granting respondent Ironcon's application for refund of its excess creditable VAT withheld.

The Court's Ruling

Respondent Ironcon's excess creditable VAT in this case consists of amounts withheld and remitted to the BIR by Ironcon's clients. These clients were government agencies that applied the 6% withholding rate on their payments to Ironcon pursuant to Section 114 of the NIRC (prior to its amendment by R.A. 9337). Petitioner CIR's main contention is that, since these amounts were withheld in accordance with what the law provides, they cannot be regarded as erroneously or illegally collected as contemplated in Sections 204(C) and 229 of the NIRC.

Petitioner CIR also points out that since the NIRC does not specifically grant taxpayers the option to refund excess creditable VAT withheld, it follows that such refund cannot be allowed. Excess creditable VAT withheld is much unlike excess income taxes withheld. In the latter case, Sections 76 and 58(D) of the NIRC specifically make the option to seek a refund available to the taxpayer. The CIR submits thus that the only option available to taxpayers in case of excess creditable VAT withheld is to apply the excess credits to succeeding quarters.

But the amounts involved in this case are creditable withholding taxes, not final taxes subject to withholding. As the CTA correctly points out, taxes withheld on certain payments under the creditable withholding tax system are but intended to approximate the tax due from the payee.[2] The withheld taxes remitted to the BIR are treated as deposits or advances on the actual tax liability of the taxpayer, subject to adjustment at the proper time when the actual tax liability can be fully and finally determined.[3]

For the year 2000, Ironcon's actual VAT liability payable may be computed as follows:

Output taxes
P 20,073,422.63
Less: allowable input taxes
P 15,242,271.43
P 4,831,151.20
Less: tax credit (1999)
P 3,135,990.69
VAT payable
P 1,695,160.51

Respondent Ironcon's clients had, however, already withheld and remitted P11,027,758.51 to the BIR in compliance with Section 114. As stated above, this withheld amount is to be treated as advance payment for Ironcon's VAT liability payable and, therefore, the difference of P9,332,597.99 should be treated as Ironcon's overpaid taxes.

The ruling in Citibank N.A. v. Court of Appeals, while dealing with excessive income taxes withheld, is also applicable to this case: "Consequently and clearly, the tax withheld during the course of the taxable year, while collected legally under the aforesaid revenue regulation, became untenable and took on the nature of erroneously collected taxes at the end of the taxable year."[4]

Even if the law does not expressly state that Ironcon's excess creditable VAT withheld is refundable, it may be the subject of a claim for refund as an erroneously collected tax under Sections 204(C) and 229. It should be clarified that this ruling only refers to creditable VAT withheld pursuant to Section 114 prior to its amendment. After its amendment by R.A. 9337, the amount withheld under Section 114 is now treated as a final VAT, no longer under the creditable withholding tax system.[5]

The rule is that before a refund may be granted, respondent Ironcon must show that it had not used the creditable amount or carried it over to succeeding taxable quarters. Originally, the CTA's Second Division said in its January 5, 2006 decision that Ironcon's failure to offer in evidence its quarterly returns for 2001 was fatal to its claim. Ironcon filed a motion for reconsideration, attaching its 2001 returns, and, at the hearing of the motion, had these returns marked as Exhibits "A-1," "B-1," "C-1," and "D-1." Petitioner CIR argues that these Exhibits should be deemed inadmissible considering that they were offered only after trial had ended and should be treated as forgotten evidence.

Citing BPI-Family Savings Bank v. Court of Appeals,[6] the CTA ruled that once a claim for refund has been clearly established, it may set aside technicalities in the presentation of evidence. Petitioner CIR points out, however, that the present case is not on all fours with BPI. The latter case dealt with the refund of creditable income taxes withheld, for which the NIRC specifically grants taxpayers the option to apply for refund of any excess.

But, considering the CTA's finding in the present case that Ironcon had excess creditable VAT withheld for which it was entitled to a refund, it makes no sense to deny Ironcon the benefit of the BPI ruling that overlooks technicalities in the presentation of evidence. In BPI, this Court admitted an exhibit attached to the claimant's motion for reconsideration, even if the claimant submitted it only after the trial.

"[The claimant] may have failed to strictly comply with the rules of procedure; it may have even been negligent. These circumstances, however, should not compel the Court to disregard this cold, undisputed fact: that [the claimant] x x x could not have applied the amount claimed as tax credits."[7]

Substantial justice dictates that the government should not keep money that does not belong to it at the expense of citizens.[8] Since he ought to know the tax records of all taxpayers, petitioner CIR could have easily disproved the claimant's allegations.[9] That he chose not to amounts to a waiver of that right.[10] Also, the CIR failed in this case to make a timely objection to or comment on respondent Ironcon's offer of the documents in question despite an opportunity to do so.[11] Taking all these circumstances together, it was sufficiently proved that Ironcon's excess creditable VAT withheld was not carried over to succeeding taxable quarters.

WHEREFORE, the Court DENIES the petition and AFFIRMS the Court of Tax Appeals' En Banc's decision in CTA EB 235 dated August 9, 2007, its resolution dated October 11, 2007, as well as the amended decision of the Court of Tax Appeals' Second Division in CTA Case 6502 dated July 31, 2006.

SO ORDERED.

Carpio, Brion, Del Castillo, and Perez, JJ., concur.

Endnotes:


[1] Under Rule 45 of the Rules of Court.

[2] Records, p. 616.

[3] Citibank N.A. v. Court of Appeals, 345 Phil. 695, 708-709 (1997).

[4] Id.

[5] See Abakada Guro Party List v. Ermita, G.R. Nos. 168056, 168207, 168461, 168463, & 168730, September 1, 2005, 469 SCRA 1, 135-138.

[6] 386 Phil. 719 (2000).

[7] Id. at 728.

[8] Id. at 729.

[9] Id. at 725-726.

[10] Records, p. 476.

[11] Id. at 577-579.



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  • [G.R. No. 185226 : February 11, 2010] CORAZON M. GREGORIO, AS ADMINISTRATRIX OF THE ESTATE LITIGATED IN THE CASE BELOW, RAMIRO T. MADARANG, AND THE HEIRS OF CASIMIRO R. MADARANG, JR., NAMELY: ESTRELITA L. MADARANG, CONSUELO P. MADARANG, CASIMIRO MADARANG IV, AND JANE MARGARET MADARANG-CRABTREE, PETITIONERS, VS. ATTY. JOSE R. MADARANG AND VICENTE R. MADARANG, RESPONDENTS.

  • [G.R. No. 187683 : February 11, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. VICTORIANO DELA CRUZ Y LORENZO, APPELLANT.

  • [G.R. No. 186640 : February 11, 2010] GEN. ALEXANDER B. YANO, CHIEF OF STAFF, ARMED FORCES OF THE PHILIPPINES, LT. GEN. VICTOR S. IBRADO, COMMANDING GENERAL, PHILIPPINE ARMY, AND MAJ. GEN. RALPH A. VILLANUEVA, COMMANDER, 7TH INFANTRY DIVISION, PHILIPPINE ARMY, PETITIONERS, VS. CLEOFAS SANCHEZ AND MARCIANA MEDINA, RESPONDENTS.

  • [G.R. No. 184740 : February 11, 2010] DENNIS A. B. FUNA, PETITIONER, VS. EXECUTIVE SECRETARY EDUARDO R. ERMITA, OFFICE OF THE PRESIDENT, SEC. LEANDRO R. MENDOZA, IN HIS OFFICIAL CAPACITY AS SECRETARY OF THE DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS, USEC. MARIA ELENA H. BAUTISTA, IN HER OFFICIAL CAPACITIES AS UNDERSECRETARY OF THE DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS AND AS OFFICER-IN-CHARGE OF THE MARITIME INDUSTRY AUTHORITY (MARINA), RESPONDENTS.

  • [G.R. No. 184197 : February 11, 2010] RAPID CITY REALTY AND DEVELOPMENT CORPORATION, PETITIONER, VS. ORLANDO VILLA AND LOURDES PAEZ-VILLA,[1] RESPONDENTS.

  • [G.R. No. 181409 : February 11, 2010] INTESTATE ESTATE OF MANOLITA GONZALES VDA. DE CARUNGCONG, REPRESENTED BY MEDIATRIX CARUNGCONG, AS ADMINISTRATRIX, PETITIONER, VS. PEOPLE OF THE PHILIPPINES AND WILLIAM SATO, RESPONDENTS.

  • [G.R. Nos. 177857-58 : February 11, 2010] PHILIPPINE COCONUT PRODUCERS FEDERATION, INC. (COCOFED), MANUEL V. DEL ROSARIO, DOMINGO P. ESPINA, SALVADOR P. BALLARES, JOSELITO A. MORALEDA, PAZ M. YASON, VICENTE A. CADIZ, CESARIA DE LUNA TITULAR, AND RAYMUNDO C. DE VILLA, PETITIONERS, VS. REPUBLIC OF THE PHILIPPINES, RESPONDENT. JOVITO R. SALONGA, WIGBERTO E. TA´┐ŻADA, OSCAR F. SANTOS, ANA THERESIA HONTIVEROS, AND TEOFISTO L. GUINGONA III, OPPOSITORS-INTERVENORS. WIGBERTO E. TA´┐ŻADA, OSCAR F. SANTOS, SURIGAO DEL SUR FEDERATION OF AGRICULTURAL COOPERATIVES (SUFAC) AND MORO FARMERS ASSOCIATION OF ZAMBOANGA DEL SUR (MOFAZS), REPRESENTED BY ROMEO C. ROYANDOYAN; AND PAMBANSANG KILUSAN NG MGA SAMAHAN NG MAGSASAKA (PAKISAMA), REPRESENTED BY VICENTE FABE, MOVANTS-INTERVENORS.

  • [G.R. No. 172927 : February 11, 2010] RONILO SORREDA, PETITIONER, VS. CAMBRIDGE ELECTRONICS CORPORATION,[1] RESPONDENT.

  • [G.R. No. 172279 : February 11, 2010] VALENTIN MOVIDO, SUBSTITUTED BY MARGINITO MOVIDO, PETITIONER, VS. LUIS REYES PASTOR, RESPONDENT.

  • [G.R. No. 169190 : February 11, 2010] CUA LAI CHU, CLARO G. CASTRO, AND JUANITA CASTRO, PETITIONERS, VS. HON. HILARIO L. LAQUI, PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 218, QUEZON CITY AND PHILIPPINE BANK OF COMMUNICATION, RESPONDENTS.

  • [G.R. No. 164731 : February 11, 2010] GOVERNMENT SERVICE, INSURANCE SYSTEM, PETITIONER, VS. ROSALINDA A. BERNADAS, RESPONDENT.

  • [A.M. No. 08-2-01-0 : February 11, 2010] RE: PETITION FOR RECOGNITION OF THE EXEMPTION OF THE GOVERNMENT SERVICE INSURANCE SYSTEM FROM PAYMENT OF LEGAL FEES. GOVERNMENT SERVICE INSURANCE SYSTEM, PETITIONER.

  • [G.R. No. 190156 : February 12, 2010] LEONOR DANGAN-CORRAL, PETITIONER, VS. COMMISSION ON ELECTIONS AND ERNESTO ENERO FERNANDEZ, RESPONDENTS.

  • [G.R. No. 180945 : February 12, 2010] PHILIPPINE NATIONAL BANK, AS THE ATTORNEY-IN-FACT OF OPAL PORTFOLIO INVESTMENTS (SPV-AMC), INC., PETITIONER, VS. MERCEDES CORPUZ, REPRESENTED BY HER ATTORNEY-IN-FACT VALENTINA CORPUZ, RESPONDENT.

  • [G.R. Nos. 174599-609 : February 12, 2010] PACIFICO R. CRUZ, PETITIONER, VS. THE SANDIGANBAYAN (FOURTH DIVISION), OFFICE OF THE OMBUDSMAN, OFFICE OF THE SPECIAL PROSECUTOR AND SPECIAL PRESIDENTIAL TASK FORCE 156, RESPONDENTS.

  • [G.R. No. 171774 : February 12, 2010] REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. APOLINARIO CATARROJA, REYNALDO CATARROJA, AND ROSITA CATARROJA-DISTRITO, RESPONDENTS.

  • [G.R. No. 168967 : February 12, 2010] CITY OF ILOILO REPRESENTED BY HON. JERRY P. TRE´┐ŻAS, CITY MAYOR, PETITIONER, VS. HON. LOLITA CONTRERAS-BESANA, PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 32, AND ELPIDIO JAVELLANA, RESPONDENTS.

  • [G.R. No. 158385 : February 12, 2010] MODESTO PALALI, PETITIONER, VS. JULIET AWISAN, REPRESENTED BY HER ATTORNEY-IN-FACT GREGORIO AWISAN, RESPONDENT.

  • [G.R. No. 187120 : February 15, 2010] PHILIPPINE JOURNALISTS, INC., PETITIONER, VS. NATIONAL LABOR RELATIONS COMMISSION, LABOR ARBITER FEDRIEL S. PANGANIBAN AND EDUARDO S. RIVERA, RESPONDENTS.

  • [G.R. No. 188669 : February 16, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ILDEFONSO MENDOZA Y BERIZO, APPELLANT.

  • [G.R. No. 177747 : February 16, 2010] THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. IGNACIO PORAS, ACCUSED-APPELLANT.

  • [A.M. No. P-09-2721 (Formerly A.M. No. 09-9-162-MCTC) : February 16, 2010] REPORT ON THE FINANCIAL AUDIT CONDUCTED ON THE BOOKS OF ACCOUNTS OF THE MUNICIPAL CIRCUIT TRIAL COURT, MONDRAGON-SAN ROQUE, NORTHERN SAMAR.

  • [A.M. NO. P-10-2772 (Formerly A.M. OCA I.P.I NO. 07-2615-P) : February 16, 2010] DOMINGO PE´┐ŻA, JR., COMPLAINANT, VS. ACHILLES ANDREW V. REGALADO II, SHERIFF IV, REGIONAL TRIAL COURT, OFFICE OF THE CLERK OF COURT, NAGA CITY, RESPONDENT.

  • [G.R. No. 188920 : February 16, 2010] JOSE L. ATIENZA, JR., MATIAS V. DEFENSOR, JR., RODOLFO G. VALENCIA, DANILO E. SUAREZ, SOLOMON R. CHUNGALAO, SALVACION ZALDIVAR-PEREZ, HARLIN CAST-ABAYON, MELVIN G. MACUSI AND ELEAZAR P. QUINTO, PETITIONERS, VS. COMMISSION ON ELECTIONS, MANUEL A. ROXAS II, FRANKLIN M. DRILON AND J.R. NEREUS O. ACOSTA, RESPONDENTS.

  • [G.R. No. 188353 : February 16, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. LEOZAR DELA CRUZ Y BALOBAL, ACCUSED-APPELLANT.

  • [G.R. No. 185954 : February 16, 2010] OFFICE OF THE OMBUDSMAN, PETITIONER, VS. MAXIMO D. SISON, RESPONDENT.

  • [G.R. No. 182498 : February 16, 2010] GEN. AVELINO I. RAZON, JR., CHIEF, PHILIPPINE NATIONAL POLICE (PNP); POLICE CHIEF SUPERINTENDENT RAUL CASTA´┐ŻEDA, CHIEF, CRIMINAL INVESTIGATION AND DETECTION GROUP (CIDG); POLICE SENIOR SUPERINTENDENT LEONARDO A. ESPINA, CHIEF, POLICE ANTI-CRIME AND EMERGENCY RESPONSE (PACER); AND GEN. JOEL R. GOLTIAO, REGIONAL DIRECTOR OF ARMM, PNP, PETITIONERS, VS. MARY JEAN B. TAGITIS, HEREIN REPRESENTED BY ATTY. FELIPE P. ARCILLA, JR., ATTORNEY-IN-FACT, RESPONDENT.

  • [G.R. No. 180356 : February 16, 2010] SOUTH AFRICAN AIRWAYS, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 179702 : February 16, 2010] ROLANDO P. ANCHETA, PETITIONER, VS. DESTINY FINANCIAL PLANS, INC. AND ARSENIO BARTOLOME, RESPONDENTS.

  • [G.R. No. 170864 : February 16, 2010] NELSON LAGAZO, PETITIONER, VS. GERALD B. SORIANO AND GALILEO B. SORIANO, RESPONDENTS.

  • [G.R. No. 168644 : February 16, 2010] BSB GROUP, INC., REPRESENTED BY ITS PRESIDENT, MR. RICARDO BANGAYAN, PETITIONER, VS. SALLY GO A.K.A. SALLY GO-BANGAYAN, RESPONDENT.

  • [G.R. No. 166869 : February 16, 2010] PHILIPPINE HAWK CORPORATION, PETITIONER, VS. VIVIAN TAN LEE, RESPONDENT.

  • [G.R. No. 165377 : February 16, 2010] LOLITA REYES DOING BUSINESS UNDER THE NAME AND STYLE, SOLID BROTHERS WEST MARKETING, PETITIONER, VS. CENTURY CANNING CORPORATION, RESPONDENT.

  • [G.R. No. 156287 : February 16, 2010] FELICITAS M. MACHADO AND MARCELINO P. MACHADO, PETITIONERS, VS. RICARDO L. GATDULA, COMMISSION ON THE SETTLEMENT OF LAND PROBLEMS, AND IRINEO S. PAZ, SHERIFF IV, OFFICE OF THE PROVINCIAL SHERIFF, SAN PEDRO, LAGUNA, RESPONDENTS.

  • [G.R. No. 190526 : February 17, 2010] SANDRA Y. ERIGUEL, PETITIONER, VS. COMMISSION ON ELECTIONS AND MA. THERESA DUMPIT-MICHELENA, RESPONDENTS.

  • [G.R. No. 173289 : February 17, 2010] ELAND PHILIPPINES, INC., PETITIONER, VS. AZUCENA GARCIA, ELINO FAJARDO, AND HEIR OF TIBURCIO MALABANAN NAMED TERESA MALABANAN, RESPONDENTS.

  • [G.R. No. 169195 : February 17, 2010] FRANCISCO APARIS Y SANTOS, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 181809 : February 17, 2010] ROSE MARIE D. DOROMAL, PETITIONER, VS. HERNAN G. BIRON AND COMMISSION ON ELECTIONS, RESPONDENTS.

  • [G.R. No. 173165 : February 17, 2010] ATTY. LUCKY M. DAMASEN, PETITIONER, VS. OSCAR G. TUMAMAO, RESPONDENT.

  • [G.R. No. 171231 : February 17, 2010] PNCC SKYWAY TRAFFIC MANAGEMENT AND SECURITY DIVISION WORKERS ORGANIZATION (PSTMSDWO), REPRESENTED BY ITS PRESIDENT, RENE SORIANO, PETITIONER, VS. PNCC SKYWAY CORPORATION, RESPONDENT.

  • [A.M. No. 05-8-463-RTC : February 17, 2010] REQUEST OF JUDGE NI├ĹO A. BATINGANA, REGIONAL TRIAL COURT, BRANCH 6, MATI, DAVAO ORIENTAL FOR EXTENSION OF TIME TO DECIDE CIVIL CASES NOS. 2063 AND 1756

  • [G.R. No. 176707 : February 17, 2010] ARLIN B. OBIASCA, [1] PETITIONER, VS. JEANE O. BASALLOTE, RESPONDENT.

  • [G.R. No. 185709 : February 18, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. MICHAEL A. HIPONA, APPELLANT.

  • [G.R. No. 183871 : February 18, 2010] LOURDES D. RUBRICO, JEAN RUBRICO APRUEBO, AND MARY JOY RUBRICO CARBONEL, PETITIONERS, VS. GLORIA MACAPAGAL-ARROYO, GEN. HERMOGENES ESPERON, P/DIR. GEN. AVELINO RAZON, MAJ. DARWIN SY A.K.A. DARWIN REYES, JIMMY SANTANA, RUBEN ALFARO, CAPT. ANGELO CUARESMA, A CERTAIN JONATHAN, P/SUPT. EDGAR B. ROQUERO, ARSENIO C. GOMEZ, AND OFFICE OF THE OMBUDSMAN, RESPONDENTS.

  • [G.R. No. 180123 : February 18, 2010] KULAS IDEAS & CREATIONS, GIL FRANCIS MANINGO AND MA. RACHEL MANINGO, PETITIONERS, VS. JULIET ALCOSEBA AND FLORDELINDA ARAO-ARAO, RESPONDENTS.

  • [G.R. No. 174237 : February 18, 2010] TERESITA L. ARAOS, CORAZON L. BALAGBIS, ROBERTO B. BAUTISTA, MARITA S. BELTRAN, RAUL A. CASIANO, HIDELZA B. CASTILLO, ELEONORA CINCO, MAY CATHERINE C. CIRIACO, ERLINDA G. DEL ROSARIO, AMELITA C. DELA TORRE, ALMA R. FAUSTO, ANTONETTE L. FERNANDEZ, CORITA M. GADUANG, VIRGINIA E. GALLARDE, MA. LUZ C. GENEROSO, MA. TERESA C. IGNACIO, EDDIE A. JARA, JOSIE MAGANA, ANTONIO G. MARALIT, NANCIANCINO L. MONREAL, MARIBEL D. ORTIZ, ALAN GENE O. PADILLA, JESUS C. PAJARILLO, MIGUEL E. ROCA JR., EDGAR M. SANDALO, AGNES E. SAN JOSE, EVELYN P. SAAYON, JUDY FRANCES A. SEE, MARIO R. SIBUCAO, CARMEN O. SORIANO, AND ARNOLD A. TOLENTINO, PETITIONERS, VS. HON. LEA REGALA, PRESIDING JUDGE, RTC, BRANCH 226, QUEZON CITY AND SOCIAL SECURITY SYSTEM (SSS), RESPONDENTS.

  • [G.R. No. 166579 : February 18, 2010] JORDAN CHAN PAZ, PETITIONER, VS. JEANICE PAVON PAZ, RESPONDENT.

  • [G.R. No. 174570 : February 20, 2010] ROMER SY TAN, PETITIONER, VS. SY TIONG GUE, FELICIDAD CHAN SY, SY CHIM, SY TIONG SAN, SY YU BUN, SY YU SHIONG, SY YU SAN AND BRYAN SY LIM, RESPONDENTS.

  • [G.R. No. 189698 : February 22, 2010] ELEAZAR P. QUINTO AND GERINO A. TOLENTINO, JR., PETITIONERS, VS. COMMISSION ON ELECTIONS, RESPONDENT.

  • [G.R. No. 184546 : February 22, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. WILSON SUAN Y JOLONGON, APPELLANT.

  • [G.R. No. 177100 : February 22, 2010] BANDILA SHIPPING, INC., MR. REGINALDO A. OBEN, BANDILA SHIPPING, INC. AND FUYOH SHIPPING, INC., PETITIONERS, VS. MARCOS C. ABALOS, RESPONDENT.

  • [G.R. No. 173915 : February 22, 2010] IRENE SANTE AND REYNALDO SANTE, PETITIONERS, VS. HON. EDILBERTO T. CLARAVALL, IN HIS CAPACITY AS PRESIDING JUDGE OF BRANCH 60, REGIONAL TRIAL COURT OF BAGUIO CITY, AND VITA N. KALASHIAN, RESPONDENTS.

  • [A.M. No. CA-08-45-J (Formerly OCA IPI No. 08-130-CA-J) : February 22, 2010] ATTY. DENNIS V. NI´┐ŻO, COMPLAINANT, VS. JUSTICE NORMANDIE B. PIZARRO, RESPONDENT.

  • [G.R. No. 169481 : February 22, 2010] REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. HEIRS OF JULIO RAMOS, REPRESENTED BY REYNALDO RAMOS MEDINA, ZENAIDA RAMOS MEDINA, DOLORES RAMOS MEDINA, ROMEO RAMOS AND MEDINA, VIRGIE RAMOS MEDINA, HERMINIA RAMOS MEDINA, CESAR RAMOS MEDINA AND REMEDIOS RAMOS MEDINA, RESPONDENTS.

  • [G.R. No. 182299 : February 22, 2010] WILFREDO M. BARON, BARRY ANTHONY BARON, RAMIL CAYAGO, DOMINADOR GEMINO, ARISTEO PUZON, BERNARD MANGSAT, MARIFE BALLESCA, CYNTHIA JUNATAS, LOURDES RABAGO, JEFFERSON DELA ROSA AND JOMAR M. DELA ROSA, PETITIONERS, VS. NATIONAL LABOR RELATIONS COMMISSION AND MAGIC SALES, INC. REPRESENTED BY JOSE Y. SY, RESPONDENTS.

  • [G.R. No. 168169 : February 24, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ALBERTO TABARNERO AND GARY TABARNERO, ACCUSED-APPELLANTS.

  • [G.R. No. 188671 : February 24, 2010] MOZART P. PANLAQUI, PETITIONER, VS. COMMISSION ON ELECTIONS AND NARDO M. VELASCO, RESPONDENTS.

  • [G.R. No. 187070 : February 24, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ROLANDO TAMAYO Y TENA, ACCUSED-APPELLANT.

  • [G.R. No. 183507 : February 24, 2010] OFFICE OF THE OMBUDSMAN (MINDANAO), PETITIONER, VS. ASTERIA E. CRUZABRA, RESPONDENT.

  • [G.R. No. 183063 : February 24, 2010] REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. CAYETANO L. SERRANO,[1] AND HEIRS OF CATALINO M. ALAAN, REPRESENTED BY PAULITA P. ALAAN, RESPONDENTS.

  • [G.R. Nos. 182382-83 : February 24, 2010] JAIME S. DOMDOM, PETITIONER, VS. HON. THIRD AND FIFTH DIVISIONS OF THE SANDIGANBAYAN, COMMISSION ON AUDIT AND THE PEOPLE OF THE PHILIPPINES, RESPONDENTS.

  • [A.C. No. 8158 : February 24, 2010] ATTY. ELMER C. SOLIDON, COMPLAINANT, VS. ATTY. RAMIL E. MACALALAD, RESPONDENT.

  • [G.R. No. 148306 : February 24, 2010] TERESITA DE MESA REFORZADO, PETITIONER, VS. SPOUSES NAZARIO C. LOPEZ AND PRECILA LOPEZ, RESPONDENTS.

  • [G.R. No. 175241 : February 24, 2010] INTEGRATED BAR OF THE PHILIPPINES REPRESENTED BY ITS NATIONAL PRESIDENT, JOSE ANSELMO I. CADIZ, H. HARRY L. ROQUE, AND JOEL RUIZ BUTUYAN, PETITIONERS, VS. HONORABLE MANILA MAYOR JOSE "LITO" ATIENZA, RESPONDENT.

  • [G.R. No. 184398 : February 25, 2010] SILKAIR (SINGAPORE) PTE. LTD., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 176625 : February 25, 2010] MACTAN-CEBU INTERNATIONAL AIRPORT AUTHORITY AND AIR TRANSPORTATION OFFICE, PETITIONERS, VS. BERNARDO L. LOZADA, SR., AND THE HEIRS OF ROSARIO MERCADO, NAMELY, VICENTE LOZADA, MARIO M. LOZADA, MARCIA L. GODINEZ, VIRGINIA L. FLORES, BERNARDO LOZADA, JR., DOLORES GACASAN, SOCORRO CAFARO AND ROSARIO LOZADA, REPRESENTED BY MARCIA LOZADA GODINEZ, RESPONDENTS.

  • [G.R. No. 169467 : February 25, 2010] ALFREDO P. PACIS AND CLEOPATRA D. PACIS, PETITIONERS, VS. JEROME JOVANNE MORALES, RESPONDENT.

  • [G.R. No. 167139 : February 25, 2010] SUSIE CHAN-TAN, PETITIONER, VS. JESSE C. TAN, RESPONDENT.

  • [G.R. No. 162218 : February 25, 2010] METROPOLITAN BANK AND TRUST COMPANY, PETITIONER, VS. EDGARDO D. VIRAY, RESPONDENT.

  • [A.M. No. 07-6-6-SC : February 26, 2010] RE: NON-OBSERVANCE BY ATTY. EDEN T. CANDELARIA, CHIEF OF ADMINISTRATIVE SERVICES (OAS), OF EN BANC RESOLUTION A.M. NO. 05-9-29-SC DATED SEPTEMBER 27, 2005 AND EN BANC RULING IN OFFICE OF OMBUDSMAN V. CIVIL SERVICE COMMISSION (G.R. NO. 159940 DATED FEBRUARY 16, 2005),

  • [G.R. No. 183505 : February 26, 2010] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. SM PRIME HOLDINGS, INC. AND FIRST ASIA REALTY DEVELOPMENT CORPORATION, RESPONDENTS.

  • [G.R. No. 184286 : February 26, 2010] MAYOR JOSE MARQUEZ LISBOA PANLILIO, PETITIONER, VS. COMMISSION ON ELECTIONS AND SAMUEL ARCEO DE JESUS, SR., RESPONDENTS.

  • [A.M. No. 2009-23-SC : February 26, 2010] RE: SMOKING AT THE FIRE EXIT AREA AT THE BACK OF THE PUBLIC INFORMATION OFFICE

  • [G.R. No. 173472 : February 26, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ELMER PERALTA Y DE GUZMAN ALIAS "MEMENG", APPELLANT.

  • [G.R. No. 167415 : February 26, 2010] ATTY. MANGONTAWAR M. GUBAT, PETITIONER, VS. NATIONAL POWER CORPORATION, RESPONDENT.

  • [G.R. No. 165922 : February 26, 2010] BAGUIO MARKET VENDORS MULTI-PURPOSE COOPERATIVE (BAMARVEMPCO), REPRESENTED BY RECTO INSO, OPERATIONS MANAGER, PETITIONER, VS. HON. ILUMINADA CABATO-CORTES, EXECUTIVE JUDGE, REGIONAL TRIAL COURT, BAGUIO CITY, RESPONDENT.

  • [G.R. No. 164141 : February 26, 2010] TIGER CONSTRUCTION AND DEVELOPMENT CORPORATION, PETITIONER, VS. REYNALDO ABAY, RODOLFO ARCENAL, ROLANDO ARCENAL, PEDRO BALANA, JESUS DEL AYRE, ARNEL EBALE, ARNEL FRAGA, ANGEL MARA´┐ŻO, METHODEO SOTERIO, MANUEL TAROMA, PIO ZETA, ISAIAS JAMILIANO, ARNALDO RIVERO, NOEL JAMILIANO JOEL ARTITA, DANIEL DECENA, ZENAIDA LAZALA, RONNIE RIVERO, RAMON ABAY, JOSE ABAY, HECTOR ABAY, EDISON ABAIS, DIOGENES ARTITA, FLORENTINO B. ARTITA, ROLANDO ANTONIO, JERRY ARA´┐ŻA, MAXIMENO M. BARRA, ARMANDO BAJAMUNDI, DANIEL BARRION, RENANTE BOALOY, ROLANDO BONOAN, FRANCISCO BAUTISTA, NOEL BENAUAN, EDGARDO BOALOY, REYNALDO BONOAN, DIONISIO BOSQUILLOS, ROGELIO B. COPINO, JR., RONNIE DELOS SANTOS, FELIX DE SILVA, REYNALDO LASALA, LARRY LEVANTINO, DOMINGO LOLINO, ROSALIO LOLINO, PERFECTO MACARIO, ROLANDO MALLANTA, ANASTACIO MARAVILLA, ROSARIO MARBELLA, GILBERTO MATUBIS, RODEL MORILLO, LORENZO PAGLINAWAN, JOSE PANES, RUBEN PANES, MATEO PANTELA, SANTOS SALIRE, GERMAN TALAGTAG, HILARIO TONAMOR, JESUS TAMAYO, JOSE TRANQUILO, EDISON VATERO, AND ROBERTO VERGARA, RESPONDENTS.