Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2011 > June 2011 Decisions > [G.R. No. 171742 : June 15, 2011] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. MIRANT (PHILIPPINES) OPERATIONS, CORPORATION, RESPONDENT. [G.R. No. 176165] MIRANT (PHILIPPINES) OPERATIONS CORPORATION (FORMERLY: SOUTHERN ENERGY ASIA-PACIFIC OPERATIONS (PHILS.), INC.), PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. :




SECOND DIVISION

[G.R. No. 171742 : June 15, 2011]

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. MIRANT (PHILIPPINES) OPERATIONS, CORPORATION, RESPONDENT.

[G.R. No. 176165]

MIRANT (PHILIPPINES) OPERATIONS CORPORATION (FORMERLY: SOUTHERN ENERGY ASIA-PACIFIC OPERATIONS (PHILS.), INC.), PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

D E C I S I O N


MENDOZA, J.:

These are two consolidated petitions for review on certiorari under Rule 45 of the Rules of Court.

In G.R. No. 171742, petitioner Commissioner of Internal Revenue (CIR) seeks the reversal of the January 17, 2006 Decision [1] and March 9, 2006 Resolution [2] of the Court of Tax Appeals (CTA) En Banc in CTA E.B. Case No. 123.

In G.R. No. 176165, petitioner Mirant (Philippines) Operations, Corporation (Mirant) seeks the reversal of the October 26, 2006 Decision [3] and January 5, 2007 Resolution [4] of the CTA En Banc in CTA E.B. Case No. 125.

THE FACTS

Petitioner is empowered to perform the lawful duties of his office including, among others, the duty to act on and approve claims for refund or tax credit as provided by law.

Respondent Mirant is a corporation duly organized and existing under and by virtue of the laws of the Republic of the Philippines, with principal office at Bo. Ibabang Pulo, Pagbilao Grande Island, Pagbilao, Quezon. [5]

Mirant also operated under the names Southern Energy Asia-Pacific Operations (Phils.), Inc., CEPA Operations (Philippines) Corporation; CEPA Tileman Project Management Corporation; and Hopewell Tileman Project Management Corporation. [6]

Mirant, duly licensed to do business in the Philippines, is primarily engaged in the design, construction, assembly, commissioning, operation, maintenance, rehabilitation and management of gas turbine and other power generating plants and related facilities using coal, distillate, and other fuel provided by and under contract with the Government of the Republic of the Philippines or any subdivision, instrumentality or agency thereof, or any government-owned or controlled corporations or other entities engaged in the development, supply or distribution of energy. [7]

Mirant entered into Operating and Management Agreements with Mirant Pagbilao Corporation (formerly Southern Energy Quezon, Inc.) and Mirant Sual Corporation (formerly Southern Energy Pangasinan, Inc.) to provide these companies with maintenance and management services in connection with the operation, construction and commissioning of coal-fired power stations situated in Pagbilao, Quezon, and Sual, Pangasinan respectively. [8]

On October 15, 1999, Mirant filed with the Bureau of Internal Revenue (BIR) its income tax return for the fiscal year ending June 30, 1999, declaring a net loss of P235,291,064.00 and unutilized tax credits of ?32,263,388.00:

Gross Income
P (64,438,434.00)
Less: Deductions
170,852,630.00
Net Loss
P(235,291,064.00)
Income Tax Due
P---
Less: Prior Year's Excess Credits
4,714,516.00
Creditable Tax Withheld
First Three Quarters
21,702,771.00
Fourth Quarter
5,846,101.00
Tax Overpayment
P32,263,388.00 [9]


On April 17, 2000, Mirant filed with the BIR an amended income tax return (ITR) for the fiscal year ending June 30, 1999, reporting an increased net loss amount of ?379,324,340.00 but reporting the same unutilized tax credits of ?32,263,388.00, which it opted to carry over as a tax credit to the succeeding taxable year, thus:

Gross Income
P(113,113,036.00)
Less: Deductions
248,211,204.00
Net Loss
P(379,324,240.00)
Income Tax Due
P ---
Less: Prior Year's Excess Credits
4,714,516.00
Creditable Tax Withheld
First Three Quarters
21,702,771.00
Fourth Quarter
5,846,101.00
Tax Overpayment
P32,263,388.00 [10]


To synchronize its accounting period with those of its affiliates, Mirant allegedly secured the approval of the BIR to change its accounting period from fiscal year (FY) to calendar year (CY) effective December 31, 1999. Thus, on April 17, 2000, Mirant filed its income tax return for the interim period July 1, 1999 to December 31, 1999, declaring a net loss in the amount of ?381,874,076.00 and unutilized tax credits of ?48,626,793.00:

Gross Income
P(320,895,462.00)
Less: Deductions
60,978,614.00
Net Loss
P(381,874,076.00)
Income Tax Due
P ---
Less: Prior Year's Excess Credits
32,263,388.00
Creditable Tax Withheld
First Three Quarters
16,363,405.00
Fourth Quarter
---
Tax Overpayment
P48,626,793.00 [11]

Mirant indicated the excess amount of ?48,626,793.00 as "To be carried over as tax credit next year/quarter." [12]

On April 10, 2001, it filed with the BIR its income tax return for the calendar year ending December 31, 2000, reflecting a net loss of ?56,901,850.00 and unutilized tax credits of ?87,345,116.00, computed as follows:

Gross Income
P(4,080,541.00)
Less: Deductions
52,821,309.00
Net Loss
P(56,901,850.00)
Income Tax Due
P ---
Less: Prior Year's Excess Credits
48,626,793.00
Creditable Tax Withheld
First Three Quarters
25,336,971.00
Fourth Quarter
13,381,352.00
Tax Overpayment
P87,345,116.00 [13]

On September 20, 2001, Mirant wrote the BIR a letter claiming a refund of ?87,345,116.00 representing overpaid income tax for the FY ending June 30, 1999, the interim period covering July 1, 1999 to December 31, 1999, and CY ending December 31, 2000. [14]

As the two-year prescriptive period for the filing of a judicial claim under Section 229 of the National Internal Revenue Code (NIRC) of 1997 was about to lapse without action on the part of the BIR, Mirant elevated its case to the CTA by way of Petition for Review on October 12, 2001. The case was docketed as CTA Case No. 6340. [15]

The CTA First Division rendered judgment partially granting Mirant's claim for refund in the reduced amount of P38,620,427.00, representing its duly substantiated unutilized creditable withholding taxes for taxable year 2000 out of the total claim of ?38,718,323.00 therefor. [16] It appears that the total claim was reduced by P97,896.00 for the following reasons: the amount of P92,996.00 was deducted because the CTA First Division found that it was not covered by the withholding tax certificate issued by Southern Energy Quezon, Inc. for the period October 1, 2000 to December 31, 2000. Moreover the additional amount of P4,900.00 was also deducted because based on the reconciliation schedule for the creditable taxes of P745,290.00 withheld by Southern Energy Quezon, Inc. for the period October 1, 2000 to December 31, 2000 on Mirant's Philippine peso billings under Invoice No. 0015, the corresponding creditable taxes claimed by Mirant in its 2000 income tax return amounted to P750,190.00 which was higher by ?4,900.00 than that reflected in the certificate. [17]

Additionally, Mirant's claim for the refund of its unutilized tax credits for the taxable year 1999 in the total amount of P48,626,793.00, was denied as it exercised the carry-over option with regard to the said unutilized tax credits, which is irrevocable pursuant to the provisions of Section 76 of the 1997 NIRC. [18]

The dispositive portion of the assailed May 18, 2005 Decision [19] of the CTA First Division reads:

IN VIEW OF ALL THE FOREGOING, the instant Petition for Review is hereby GRANTED but in a reduced amount of P38,620,427.00. Accordingly, respondent is ORDERED TO REFUND, or in the alternative, ISSUE A TAX CREDIT CERTIFICATE in favor of the petitioner in the amount of P38,620,427.00 representing unutilized creditable withholding taxes for taxable year 2000.

Both parties filed their respective motions for partial reconsideration of the above decision, but these were both denied for lack of merit in a Resolution [20] dated September 22, 2005.

Both parties sought redress before the CTA En Banc in two separate petitions for review docketed as CTA EB Case No. 123 and CTA EB Case No. 125, respectively.

According to the CTA, although arising from the same case, CTA Case No. 6340, these two cases were not consolidated because CTA EB Case No. 125 was initially dismissed due to procedural infirmities.

In a Resolution dated April 28, 2006, however, acting on Mirant's motion for reconsideration, the CTA En Banc recalled its earlier resolution and reinstated the case. [21]  Eventually, the CTA En Banc in separate decisions, denied due course and dismissed the two cases.  The CIR and Mirant filed their respective motions for reconsideration but both were denied.  Thus, the CIR and Mirant filed their respective petitions for review with this Court, docketed as G.R. No. 171742 and G.R. No. 176165, respectively.

ISSUES


In G.R. No. 171742, the CIR raises the following issue:

WHETHER OR NOT THE COURT OF TAX APPEALS ERRED ON A QUESTION OF LAW IN HOLDING RESPONDENT ENTITLED TO A REFUND OR TAX CREDIT IN THE AMOUNT OF P38,620,427.00.

In G.R. No. 176165, Mirant raises the following issue:

WHETHER OR NOT PETITIONER IS ENTITLED TO A CLAIM FOR ADDITIONAL REFUND OR ISSUANCE OF A TAX CREDIT CERTIFICATE IN THE AMOUNT OF P48,626,793.00 REPRESENTING EXCESS CREDITABLE WITHHOLDING TAXES FOR THE FISCAL YEAR ENDED JUNE 30, 1999 AND THE INTERIM PERIOD FROM JULY 1, 1999 TO DECEMBER 31, 1999.

In essence, the issue is whether Mirant is entitled to a tax refund or to the issuance of a tax credit certificate and, if it is, then what is the amount to which it is entitled.

RULING OF THE COURT


The Court finds the assailed decisions and resolutions of the CTA En Banc in CTA E.B. Case Nos. 123 and 125 to be consistent with law and jurisprudence.

Once exercised, the option
to carry over is irrevocable
.


Section 76 of the National Internal Revenue Code (Presidential Decree No. 1158, as amended) provides:

SEC. 76. - Final Adjustment Return. - Every corporation liable to tax under Section 27 shall file a final adjustment return covering the total taxable income for the preceding calendar or fiscal year. If the sum of the quarterly tax payments made during the said taxable year is not equal to the total tax due on the entire taxable income of that year, the corporation shall either:

(A)  Pay the balance of tax still due; or
(B)  Carry-over the excess credit; or
(C)  Be credited or refunded with the excess amount paid, as the case may be.

In case the corporation is entitled to a tax credit or refund of the excess estimated quarterly income taxes paid, the excess amount shown on its final adjustment return may be carried over and credited against the estimated quarterly income tax liabilities for the taxable quarters of the succeeding taxable years. Once the option to carry-over and apply the excess quarterly income tax against income tax due for the taxable quarters of the succeeding taxable years has been made, such option shall be considered irrevocable for that taxable period and no application for cash refund or issuance of a tax credit certificate shall be allowed therefor. (Underscoring and emphasis supplied.)

The last sentence of Section 76 is clear in its mandate. Once a corporation exercises the option to carry-over and apply the excess quarterly income tax against the tax due for the taxable quarters of the succeeding taxable years, such option is irrevocable for that taxable period. Having chosen to carry-over the excess quarterly income tax, the corporation cannot thereafter choose to apply for a cash refund or for the issuance of a tax credit certificate for the amount representing such overpayment.

In the recent case of Commissioner of Internal Revenue v. PL Management International Philippines, Inc., [22] the Court discussed the irrevocability rule of Section 76 in this wise:

The predecessor provision of Section 76 of the NIRC of 1997 is Section 79 of the NIRC of 1985, which provides:

Section 79.  Final Adjustment Return. - Every corporation liable to tax under Section 24 shall file a final adjustment return covering the total net income for the preceding calendar or fiscal year. If the sum of the quarterly tax payments made during the said taxable year is not equal to the total tax due on the entire taxable net income of that year the corporation shall either:
(a) Pay the excess tax still due; or
(b) Be refunded the excess amount paid, as the case may be.
In case the corporation is entitled to a refund of the excess estimated quarterly income taxes-paid, the refundable amount shown on its final adjustment return may be credited against the estimated quarterly income tax liabilities for the taxable quarters of the succeeding taxable year.

As can be seen, Congress added a sentence to Section 76 of the NIRC of 1997 in order to lay down the irrevocability rule, to wit:

xxx Once the option to carry-over and apply the excess quarterly income tax against income tax due for the taxable quarters of the succeeding taxable years has been made, such option shall be considered irrevocable for that taxable period and no application for tax refund or issuance of a tax credit certificate shall be allowed therefor
.
In Philam Asset Management, Inc. v. Commissioner of Internal Revenue, [23] the Court expounds on the two alternative options of a corporate taxpayer whose total quarterly income tax payments exceed its tax liability, and on how the choice of one option precludes the other, viz:

The first option is relatively simple.Any tax on income that is paid in excess of the amount due the government may be refunded, provided that a taxpayer properly applies for the refund.

The second option works by applying the refundable amount, as shown on the FAR of a given taxable year, against the estimated quarterly income tax liabilities of the succeeding taxable year.

These two options under Section 76 are alternative in nature. The choice of one precludes the other. Indeed, in Philippine Bank of Communications v. Commissioner of Internal Revenue, [24] the Court ruled that a corporation must signify its intention - whether to request a tax refund or claim a tax credit - by marking the corresponding option box provided in the FAR.While a taxpayer is required to mark its choice in the form provided by the BIR, this requirement is only for the purpose of facilitating tax collection.

One cannot get a tax refund and a tax credit at the same time for the same excess income taxes paid. xxx

In Commissioner of Internal Revenue v. Bankof the Philippine Islands, [25] the Court, citing the aforequoted pronouncement in Philam Asset Management, Inc., points out that Section 76 of the NIRC of 1997 is clear and unequivocal in providing that the carry-over option, once actually or constructively chosen by a corporate taxpayer, becomes irrevocable. The Court explains:

Hence, the controlling factor for the operation of the irrevocability rule is that the taxpayer chose an option; and once it had already done so, it could no longer make another one. Consequently, after the taxpayer opts to carry-over its excess tax credit to the following taxable period, the question of whether or not it actually gets to apply said tax credit is irrelevant. Section 76 of the NIRC of 1997 is explicit in stating that once the option to carry over has been made, "no application for tax refund or issuance of a tax credit certificate shall be allowed therefor."

The last sentence of Section 76 of the NIRC of 1997 reads: "Once the option to carry-over and apply the excess quarterly income tax against income tax due for the taxable quarters of the succeeding taxable years has been made, such option shall be considered irrevocable for that taxable period and no application for tax refund or issuance of a tax credit certificate shall be allowed therefor." The phrase "for that taxable period" merely identifies the excess income tax, subject of the option, by referring to the taxable period when it was acquired by the taxpayer. In the present case, the excess income tax credit, which BPI opted to carry over, was acquired by the said bank during the taxable year 1998. The option of BPI to carry over its 1998 excess income tax credit is irrevocable; it cannot later on opt to apply for a refund of the very same 1998 excess income tax credit.

The Court of Appeals mistakenly understood the phrase "for that taxable period" as a prescriptive period for the irrevocability rule. This would mean that since the tax credit in this case was acquired in 1998, and BPI opted to carry it over to 1999, then the irrevocability of the option to carry over expired by the end of 1999, leaving BPI free to again take another option as regards its 1998 excess income tax credit. This construal effectively renders nugatory the irrevocability rule. The evident intent of the legislature, in adding the last sentence to Section 76 of the NIRC of 1997, is to keep the taxpayer from flip-flopping on its options, and avoid confusion and complication as regards said taxpayer's excess tax credit. The interpretation of the Court of Appeals only delays the flip-flopping to the end of each succeeding taxable period.

The Court similarly disagrees in the declaration of the Court of Appeals that to deny the claim for refund of BPI, because of the irrevocability rule, would be tantamount to unjust enrichment on the part of the government. The Court addressed the very same argument in Philam, where it elucidated that there would be no unjust enrichment in the event of denial of the claim for refund under such circumstances, because there would be no forfeiture of any amount in favor of the government. The amount being claimed as a refund would remain in the account of the taxpayer until utilized in succeeding taxable years, as provided in Section 76 of the NIRC of 1997. It is worthy to note that unlike the option for refund of excess income tax, which prescribes after two years from the filing of the FAR, there is no prescriptive period for the carrying over of the same. Therefore, the excess income tax credit of BPI, which it acquired in 1998 and opted to carry over, may be repeatedly carried over to succeeding taxable years, i.e., to 1999, 2000, 2001, and so on and so forth, until actually applied or credited to a tax liability of BPI.

Inasmuch as the respondent already opted to carry over its unutilized creditable withholding tax of P1,200,000.00 to taxable year 1998, the carry-over could no longer be converted into a claim for tax refund because of the irrevocability rule provided in Section 76 of the NIRC of 1997. Thereby, the respondent became barred from claiming the refund. [Underscoring supplied] [26]

In this case, in its amended ITR for the year ended July 30, 1999 [27] and for the interim period ended December 31, 1999, [28] Mirant clearly ticked the box signifying that the overpayment was "To be carried over as tax credit next year/quarter." Item 31 of the Annual Income Tax Return Form (BIR Form No. 1702) also clearly indicated "If overpayment, mark one box only. (once the choice is made, the same is irrevocable)."

Applying the irrevocability rule in Section 76, Mirant having opted to carry over its tax overpayment for the fiscal year ending July 30, 1999 and for the interim period ending December 31, 1999, it is now barred from applying for the refund of the said amount or for the issuance of a tax credit certificate therefor, and for the unutilized tax credits carried over from the fiscal year ended June 30, 1998.

Mirant is entitled to the refund of its unutilized creditable
withholding taxes for the taxable year 2000
.


It is apt to restate here the time-honored doctrine that the findings and conclusions of the CTA are accorded the highest respect and will not be lightly set aside. The CTA, by the very nature of its functions, is dedicated exclusively to the resolution of tax problems and has accordingly developed an expertise on the subject unless there has been an abusive or improvident exercise of authority. [29]  Citing Barcelon, Roxas Securities, Inc. (now known as UBP Securities, Inc.) v. Commissioner of Internal Revenue, [30] this Court in Toshiba Information Equipment (Phils.), Inc. v. Commissioner of Internal Revenue,[31] explicitly pronounced -

Jurisprudence has consistently shown that this Court accords the findings of fact by the CTA with the highest respect. In Sea-Land Service Inc. v. Court of Appeals [G.R. No. 122605, 30 April 2001, 357 SCRA 441, 445-446], this Court recognizes that the Court of Tax Appeals, which by the very nature of its function is dedicated exclusively to the consideration of tax problems, has necessarily developed an expertise on the subject, and its conclusions will not be overturned unless there has been an abuse or improvident exercise of authority. Such findings can only be disturbed on appeal if they are not supported by substantial evidence or there is a showing of gross error or abuse on the part of the Tax Court. In the absence of any clear and convincing proof to the contrary, this Court must presume that the CTA rendered a decision which is valid in every respect. [32]

In this case, having studied the applicable law and jurisprudence, the Court agrees with the conclusion of the CTA that Mirant complied with all the requirements for the refund of its unutilized creditable withholding taxes for taxable year 2000.

In Commissioner of Internal Revenue v. Far East Bank & Trust Company (now Bank of the Philippine Islands), [33] the Court enumerated the requisites for claiming a tax credit or a refund of creditable withholding tax:

1) The claim must be filed with the CIR within the two-year period from the date of payment of the tax;

2) It must be shown on the return that the income received was declared as part of the gross income; and

3) The fact of withholding must be established by a copy of a statement duly issued by the payor to the payee showing the amount paid and the amount of the tax withheld. [34]

First, Mirant clearly complied with the two-year period. This requirement is based on Section 229 of the NIRC of 1997 which provides:

SEC. 229. Recovery of Tax Erroneously or Illegally Collected. - No suit or proceeding shall be maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessively or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress.

In any case, no such suit or proceeding shall be filed after the expiration of two (2) years from the date of payment of the tax or penalty regardless of any supervening cause that may arise after payment: Provided, however, That the Commissioner may, even without a written claim therefor, refund or credit any tax, where on the face of the return upon which payment was made, such payment appears clearly to have been erroneously paid. [Underscoring supplied]

Mirant filed its income tax return for the taxable year ending December 31, 2000 on April 10, 2001. Thus, from such date of filing, petitioner had until April 10, 2003 within which to file its claim for refund or for the issuance of a tax credit certificate in its favor. [35]

Mirant filed its administrative claim with the BIR on September 20, 2001. It thereafter filed its Petition for Review with the CTA on October 12, 2001, [36] or clearly within the prescribed two-year period.

Second, Mirant was also able to establish that the income, upon which the creditable withholding taxes were paid, was declared as part of its gross income in its ITR. As the CTA En Banc concluded:

As regards petitioner CIR's contention that respondent Mirant was not able to establish that the income upon which the creditable withholding taxes were paid was included in respondent's Income Tax Returns, a perusal of the records reveals otherwise. The reported creditable taxes withheld of ?38,718,323.00 were withheld from the services fees of ?871,127,253.00 received by respondent from its affiliates, the Southern Energy Quezon, Inc. and the Southern Energy Pangasinan, Inc., pursuant to the Operating and Maintenance Service Agreements entered into by respondent Mirant with said entities (Exhibits "HH", "K", and "K-1"). The gross income figure of ?871,127,253.00 is the very same amount declared by respondent in its income tax return for taxable year 2000 (Exhibits "O-11" & "O-12"). [37]

The CIR disagrees but merely alleges without any clear argument or basis that Mirant failed to prove that the income from which its creditable taxes were withheld were duly declared as part of its income in its annual ITR.

Thus, there being no cogent reason presented to reverse the findings and conclusions of the CTA, the Court affirms its finding that the income received was declared as part of the gross income, as shown in Mirant's tax return.

Finally, Mirant was also able to establish the fact of withholding of the creditable withholding tax.

The CIR is of the opinion that Mirant's non-presentation of the various payors or withholding agents to verify the Certificates of Creditable Tax Withheld at Source (CWT's), the registered books of accounts and the audited financial statements for the various periods covered to corroborate its other allegations, and its failure to offer other evidence to prove and corroborate the propriety of its claim for refund and failure to establish the fact of remittance of the alleged withheld taxes by various payors to the BIR, are all fatal to its claim. [38]

Citing the CTA First Division, Mirant argues that since the CWT's were duly signed and prepared under pain of perjury, the figures appearing therein are presumed to be true and correct. [39] The CWT's were presented and duly identified by its witness, Magdalena Marquez, and further verified by the duly commissioned independent CPA, Ruben R. Rubio, on separate hearing dates, before the CTA First Division. [40] Moreover, these certificates were found by the duly commissioned independent CPA to be faithful reproductions of the originals, as stated in his supplementary report dated March 24, 2003. [41]

The Court agrees with the conclusion of the CTA En Banc:

Contrary to petitioner CIR's contention, the fact of withholding was likewise established through respondent's presentation of the Certificates of Creditable Tax Withheld At Source, duly issued to it by Southern Energy Pangasinan, Inc. and Southern Energy Quezon, Inc., for the year 2000 (Exhibits "Y", "Z", "AA" to "FF"). These certificates were found by the duly commissioned independent CPA to be faithful reproductions of the original copies, as per his Supplementary Report dated March 24, 2003 (Exhibit "RR").

As to petitioner CIR's contention that the Report of the independent CPA dated February 21, 2003 shows several discrepancies, We sustain the findings of the First Division. On direct examination, Mr. Ruben Rubio, the duly commissioned independent CPA, testified and explained that the discrepancy was merely brought about by: (1) the difference in foreign exchange (forex) rates at the time the certificates were recorded by respondent Mirant and the forex rates used at the time the certificates were issued by its customers; and (2) the timing difference between the point when respondent Mirant recognized or accrued its income and the time when the corresponding creditable tax was withheld by its customers. x x x

x x x

As extensively discussed by the First Division:

"The creditable withholding taxes of P40,600,971.79 reflected in the certificates were higher by P1,882,648.79 when compared with the creditable withholding taxes of P38,718,323.00 reported by petitioner in its income tax return for taxable year 2000 (Exhibit O-7). As stated by SGV & Co. in its report dated February 21, 2003 (Exhibit NN), tax credits were claimed by petitioner in its income tax return for taxable year 2000 prior to its receipt of the certificates from the withholding agents. At the time it recognized and accrued its income, petitioner also reported the related creditable withholding taxes, which was prior to the receipt of the certificates from the withholding agents. Hence, the discrepancy of P1,882,648.79 in creditable withholding taxes was mainly brought about by the difference between the foreign exchange (forex) rates used at the time when petitioner recorded its income and the related tax credits and the forex rates used by the withholding agents at the time when income payments were made to petitioner in reporting its tax credits, the same do not have a bearing on petitioner's total claim because the resulting increase in the amounts of creditable withholding taxes reflected in the certificates were not declared by the petitioner in its income tax return for the said year. However, for the creditable taxes withheld by Southern Energy Quezon, Inc. for the period October 1, 2000 to December 31, 2000 totalling P7,670,746.00 (which formed part of the creditable withholding taxes of P8,834,280.11 shown in the certificate marked as Exhibit EE), the same were based on forex rates which were lower than those used by petitioner in recognizing the tax credits of P7,763,742.00 for the same transactions. In other words, petitioner's claimed unutilized tax credits of P92,996.00 (P7,763,742.00 less P7,670,746.00) were not covered by the withholding tax certificate issued by Southern Energy, Quezon Inc. for the period October 1, 2000 to December 31, 2000 and should therefore be deducted from the total claim of P38,718,323.00 Below is the breakdown of the amount of P92,996.00:

Creditable Withholding Taxes
Overclaimed Tax Credits
Exhibits
Period Covered
Withholding Agent
Per Certificate
(a)
Per ITR
  (b)
(b) - (a)
EE, QQ
10/01/00 - 12/31/00
Southern Energy Quezon, Inc.
P4,298,892.00
P4,350,327.00
P51,435.00
3,371,854.00
3,413,415.00
41,561.00
P7,670,746.00
P7,763,742.00
P92,996.00


The reconciliation schedule also shows that for the creditable taxes of P745,290.00 withheld by Southern Energy Quezon Inc. for the period October 1, 2000 to December 31, 2000 on petitioner's Philippine peso billings under Invoice No. 0015, the corresponding creditable taxes claimed by petitioner in its 2000 income tax return amounted to P750,190.00 which were higher by P4,900.00 than those reflected in the certificate. Accordingly, the amount of P4,900.00 shall be deducted from petitioner's total claim.

In fine, this Court finds that of the total unutilized credits of P38,718, 323.00 declared by petitioner in its 2000 income tax return, only the amount of P38,620,427.00 (P38,718,323.00 less P92,996.00) was duly substantiated by withholding tax certificates."
Therefore, as the CTA ruled, Mirant complied with all the legal requirements and it is entitled, as it opted, to a refund of its excess creditable withholding tax for the taxable year 2000 in the amount of ?38,620,427.00.

The Court finds no abusive or improvident exercise of authority on the part of the CTA.  Since there is no showing of gross error or abuse on the part of the CTA, and its findings are supported by substantial evidence, there is no cogent reason to disturb its findings and conclusions.

WHEREFORE, the petitions in G.R. No. 171742 and G.R. No. 176165 are DENIED.

SO ORDERED.

Carpio, (Chairperson), Leonardo-De Castro,* Peralta, and Abad, JJ., concur.

Endnotes:


* Designated as acting member of the Second Division per Special Order No. 1006 dated June 10, 2011.

[1] Rollo (G.R. No. 171742), pp. 48-67. Penned by Associate Justice Olga Palanca-Enriquez, with Presiding Justice Ernesto D. Acosta and Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista, Erlinda P. Uy, and Caesar A. Casanova, concurring.

[2] Id. (G.R. No. 171742), pp. 69-70. Signed by Presiding Justice Ernesto D. Acosta and Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova, and Olga Palanca-Enriquez.

[3] Id. (G.R. No. 176165), pp. 29-44. Penned by Associate Justice Erlinda P. Uy, with Presiding Justice Ernesto D. Acosta and Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista, Caesar A. Casanova, and Olga Palanca-Enriquez, concurring.

[4] Id. (G.R. No. 176165),  pp. 45-48. Penned by Associate Justice Erlinda P. Uy, with Presiding Justice Ernesto D. Acosta and Associate Justices Juanito C. Castañeda, Jr., Lovell R. Bautista (on leave), Caesar A. Casanova, and Olga Palanca-Enriquez, concurring.

[5] Id. (G.R. No. 171742), p. 50.

[6] Id.

[7] Id. (G.R. No. 171742), p. 51.

[8] Id. (G.R. No. 171742), pp. 51-52.

[9]  Id. (G.R. No. 171742), p. 52.

[10] Id. (G.R. No. 171742), pp.52-53.

[11] Id. (G.R. No. 171742), p. 53.

[12] Id. (G.R. No. 171742), p. 54.

[13] Id.

[14] Id.

[15] Id. (G.R. No. 171742), p. 55.

[16] Id. (G.R. No. 171742), p. 151.

[17] Id. (G.R. No. 176165), pp. 35-36.

[18] Id. (G.R. No. 176165), p. 36.

[19] Id. (G.R. No. 171742), pp. 137-152.

[20] Id. (G.R. No. 171742), p. 151.

[21] Id. (G.R. No. 176165), p. 31.

[22] G.R. No. 160949, April 4, 2011.

[23] 514 Phil. 147, 157 (2005), cited in Commissioner of Internal Revenue v. PL Management International Philippines, Inc., G.R. No. 160949, April 4, 2011. See also Asiaworld Properties Philippine Corporation v. Commissioner of Internal Revenue, G.R. No. 171766, July 29, 2010, 626 SCRA 172; and Commissioner of Internal Revenue v. McGeorge Food Industries, Inc., G.R. No. 174157, October 20, 2010.

[24] 361 Phil. 916 (1999).

[25] G.R. No. 178490, July 7, 2009, 592 SCRA 219, 231.

[26] Commissioner of Internal Revenue v. PL Management International Philippines, Inc., G.R. No. 160949, April 4, 2011.

[27] Rollo (G.R. No. 171742), p. 84.

[28] Id. (G.R. No. 171742), p. 87.

[29] Toshiba Information Equipment (Phils.), Inc. v. Commissioner of Internal Revenue, G.R. No. 157594, March 9, 2010, 614 SCRA 526, 561, citing Commissioner of Internal Revenue v. Cebu Toyo Corporation, 491 Phil. 625, 640 (2005).

[30] G.R. No. 150764, August 7, 2006, 498 SCRA 126, 135-136.

[31] Supra note 29.

[32] Barcelon, Roxas Securities, Inc. (now known as UBP Securities, Inc.) v. Commissioner of Internal Revenue, supra note 30, cited in Toshiba Information Equipment (Phils.), Inc. v. Commissioner of Internal Revenue, G.R. No. 157594, March 9, 2010, 614 SCRA 526, 561.

[33] G.R. No. 173854, March 15, 2010, 615 SCRA 417.

[34] Id. at 424.

[35] See ACCRA Investments Corporation v. Court of Appeals, G.R. No. 96322, December 20, 1991, 204 SCRA 957, where the Court ruled that the two-year prescriptive period commences to run on the date when the final adjustment return is filed, as that is the date when ACCRAIN could ascertain whether it made a profit or incurred losses in its business operation. The Court therein stated that, "there is the need to file a return first before a claim for refund can prosper inasmuch as the respondent Commissioner by his own rules and regulations mandates that the corporate taxpayer opting to ask for a refund must show in its final adjustment return the income it received from all sources and the amount of withholding taxes remitted by its withholding agents to the Bureau of Internal Revenue."

[36] Rollo (G.R. No. 171742), p. 55.

[37] Id. (G.R. No. 171742), p. 61.

[38] Id. (G.R. No. 171742), p. 279.

[39] Id. (G.R. No. 171742), p. 300.

[40] Id. (G.R. No. 171742), pp. 299-300.

[41] Id. (G.R. No. 171742), p. 300.



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June-2011 Jurisprudence                 

  • [G.R. No. 179558, June 01 : 2011] ASIATRUST DEVELOPMENT BANK, PETITIONER, VS. FIRST AIKKA DEVELOPMENT, INC. AND UNIVAC DEVELOPMENT, INC., RESPONDENTS.

  • [G.R. Nos. 169359-61, June 01 : 2011] MARCELO G. GANADEN, OSCAR B. MINA, JOSE M. BAUTISTA AND ERNESTO H. NARCISO, JR. PETITIONERS, VS. HONORABLE OFFICE OF THE OMBUDSMAN AND ROBERT K. HUMIWAT, RESPONDENTS.

  • [G.R. No. 169191, June 01 : 2011] ROMEO VILLARUEL, PETITIONER, VS. YEO HAN GUAN, DOING BUSINESS UNDER THE NAME AND STYLE YUHANS ENTERPRISES, RESPONDENT.

  • MEGAN SUGAR CORPORATION, PETITIONER, VS. REGIONAL TRIAL COURT OF ILOILO, BRANCH 68, DUMANGAS, ILOILO; NEW FRONTIER SUGAR CORPORATION AND EQUITABLE PCI BANK, RESPONDENTS.

  • [G.R. No. 186243, June 01 : 2011] HACIENDA PRIMERA DEVELOPMENT CORPORATION and ANNA KATRINA E. HERNANDEZ, Petitioners, vs. MICHAEL S. VILLEGAS, Respondent.

  • [G.R. No. 186243, June 01 : 2011] HACIENDA PRIMERA DEVELOPMENT CORPORATION and ANNA KATRINA E. HERNANDEZ, Petitioners, vs. MICHAEL S. VILLEGAS, Respondent.

  • [G.R. No. 185230, June 01 : 2011] JOSEPH C. CEREZO,PETITIONER, VS. PEOPLE OF THE PHILIPPINES, JULIET YANEZA, PABLO ABUNDA, JR., AND VICENTE AFULUGENCIA, RESPONDENTS.

  • [G.R. Nos. 170500 & 170510-11, June 01 : 2011] MARCELO G. GANADEN, OSCAR B. MINA, JOSE M. BAUTISTA AND ERNESTO H. NARCISO, JR., PETITIONERS, VS. THE HONORABLE COURT OF APPEALS, NATIONAL TRANSMISSION COMMISSION (TRANSCO), ALIPIO NOOL, FERMIN P. LANAG, SR., EUSEBIO B. COLLADO, JOSE S. TEJANO, NECIMIO A. ABUZO, ELISEO P. MARTINEZ AND PERFECTO LAZARO, RESPONDENTS.

  • [G.R. No. 188064, June 01 : 2011] MILA A. REYES , PETITIONER, VS. VICTORIA T. TUPARAN, RESPONDENT.

  • [G.R. No. 186465, June 01 : 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. LORIE VILLAHERMOSA Y LECO, ACCUSED-APPELLANT.

  • [G.R. No. 185917, June 01 : 2011] FREDCO MANUFACTURING CORPORATION, PETITIONER, VS. PRESIDENT AND FELLOWS OF HARVARD COLLEGE (HARVARD UNIVERSITY), RESPONDENTS.

  • [G.R. No. 180683, June 01 : 2011] AURORA L. TECSON, SPOUSES JOSE L. TECSON AND LEONILA TECSON, PETITIONERS, VS. MINERVA, MARIA, FRANCISCO, AGUSTINA, JOSE, ROMUALDO, ELIZABETH AND VICTOR, ALL SURNAMED FAUSTO, AND ISABEL VDA. DE FAUSTO, RESPONDENTS.

  • [G.R. No. 167050, June 01 : 2011] SOCIAL SECURITY COMMISSION, PETITIONER, VS. RIZAL POULTRY AND LIVESTOCK ASSOCIATION, INC., BSD AGRO INDUSTRIAL DEVELOPMENT CORPORATION AND BENJAMIN SAN DIEGO, RESPONDENTS.

  • [G.R. No. 161651, June 01 : 2011] ELVIRA LATEO Y ELEAZAR, FRANCISCO ELCA Y ARCAS, AND BARTOLOME BALDEMOR Y MADRIGAL, PETITIONERS, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 194379, June 01 : 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. FELICIANO "SAYSOT" CIAS, ACCUSED-APPELLANT.

  • [G.R. No. 173198, June 01 : 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. DOLORES OCDEN, ACCUSED-APPELLANT.

  • [G.R. No. 178925, June 01 : 2011] MANUEL YBIERNAS, VICENTE YBIERNAS, MARIA CORAZON ANGELES, VIOLETA YBIERNAS, AND VALENTIN YBIERNAS, PETITIONERS, VS. ESTER TANCO-GABALDON, MANILA BAY SPINNING MILLS, INC., AND THE SHERIFF OF THE REGIONAL TRIAL COURT OF PASIG CITY, BRANCH 163, RESPONDENTS.

  • [G.R. No. 179675, June 01 : 2011] SPOUSES JUANITO MAHUSAY AND FRANCISCA MAHUSAY,PETITIONERS, VS. B.E. SAN DIEGO, INC., RESPONDENT.

  • [G.R. No. 154704, June 01 : 2011] NELLIE VDA. DE FORMOSO AND HER CHILDREN, NAMELY, MA. THERESA FORMOSO-PESCADOR, ROGER FORMOSO, MARY JANE FORMOSO, BERNARD FORMOSO AND PRIMITIVO MALCABA, PETITIONERS, VS. PHILIPPINE NATIONAL BANK, FRANCISCO ARCE, ATTY. BENJAMIN BARBERO, AND ROBERTO NAVARRO, RESPONDENTS.

  • [G.R. No. 193902, June 01 : 2011] ATTY. MARIETTA D. ZAMORANOS, PETITIONER, VS. PEOPLE OF THE PHILIPPINES AND SAMSON R. PACASUM, SR., RESPONDENTS. [G.R. NO. 193908] ATTY. MARIETTA D. ZAMORANOS, PETITIONER, VS. SAMSON R. PACASUM, SR., RESPONDENT. [G.R. NO. 194075] SAMSON R. PACASUM, SR., PETITIONER, VS. ATTY. MARIETTA D. ZAMORANOS, RESPONDENT.

  • [G.R. No. 191618, June 01 : 2011] ATTY. ROMULO B. MACALINTAL, PETITIONER, VS. PRESIDENTIAL ELECTORAL TRIBUNAL, RESPONDENT.

  • [G.R. No. 170251, June 01 : 2011] CELIA S. VDA. DE HERRERA, PETITIONER, VS. EMELITA BERNARDO, EVELYN BERNARDO AS GUARDIAN OF ERLYN, CRISLYN AND CRISANTO BERNARDO,* RESPONDENTS.

  • [G.R. No. 127851, June 02 : 2011] CORONA INTERNATIONAL, INC., PETITIONER, VS. THE COURT OF APPEALS AND THE PHILIPPINE COCONUT AUTHORITY, RESPONDENTS.

  • [G.R. Nos. 178701 and 178754, June 06 : 2011] ZAFIRO L. RESPICIO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 185211, June 06 : 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ARNEL BENTACAN NAVARRETE, APPELLANT.

  • [G.R. No. 190107, June 06 : 2011] JAPRL DEVELOPMENT CORP., PETER RAFAEL C. LIMSON AND JOSE UY AROLLADO, PETITIONERS, VS. SECURITY BANK CORPORATION, RESPONDENT.

  • [G.R. No. 168382, June 06 : 2011] AIRLINE PILOTS ASSOCIATION OF THE PHILIPPINES, PETITIONER, VS. PHILIPPINE AIRLINES, INC., RESPONDENT.

  • [G.R. No. 190515, June 06 : 2011] CIRTEK EMPLOYEES LABOR UNION-FEDERATION OF FREE WORKERS PETITIONER, VS. CIRTEK ELECTRONICS, INC., RESPONDENT.

  • [G.R. No. 160506, June 06 : 2011] JOEB M. ALIVIADO, ARTHUR CORPUZ, ERIC ALIVIADO, MONCHITO AMPELOQUIO, ABRAHAM BASMAYOR, JONATHAN MATEO, LORENZO PLATON, JOSE FERNANDO GUTIERREZ, ESTANISLAO BUENAVENTURA, LOPE SALONGA, FRANZ DAVID, NESTOR IGNACIO, JULIO REY, RUBEN MARQUEZ, JR., MAXIMINO PASCUAL, ERNESTO CALANAO, ROLANDO ROMASANTA, RHUEL AGOO, BONIFACIO ORTEGA, ARSENIO SORIANO, JR., ARNEL ENDAYA, ROBERTO ENRIQUEZ, NESTOR BAQUILA, EDGARDO QUIAMBAO, SANTOS BACALSO, SAMSON BASCO, ALADINO GREGORO, JR., EDWIN GARCIA, ARMANDO VILLAR, EMIL TAWAT, MARIO P. LIONGSON, CRESENTE J. GARCIA, FERNANDO MACABENTE, MELECIO CASAPAO, REYNALDO JACABAN, FERDINAND SALVO, ALSTANDO MONTOS, RAINER N. SALVADOR, RAMIL REYES, PEDRO G. ROY, LEONARDO P. TALLEDO, ENRIQUE F. TALLEDO, WILLIE ORTIZ, ERNESTO SOYOSA, ROMEO VASQUEZ, JOEL BILLONES, ALLAN BALTAZAR, NOLI GABUYO, EMMANUEL E. LABAN, RAMIR E. PIAT, RAUL DULAY, TADEO DURAN, JOSEPH BANICO, ALBERT LEYNES, ANTONIO DACUNA, RENATO DELA CRUZ, ROMEO VIERNES, JR., ELAIS BASEO, WILFREDO TORRES, MELCHOR CARDANO, MARIANO NARANIAN, JOHN SUMERGIDO, ROBERTO ROSALES, GERRY C. GATPO, GERMAN N. GUEVARRA, GILBERT Y. MIRANDA, RODOLFO C. TOLEDO, ARNOLD D. LASTONA, PHILIP M. LOZA, MARIO N. CULDAYON, ORLANDO P. JIMENEZ, FRED P. JIMENEZ, RESTITUTO C. PAMINTUAN, JR., ROLANDO J. DE ANDRES, ARTUZ BUSTENERA, ROBERTO B. CRUZ, ROSEDY O. YORDAN, DENNIS DACASIN, ALEJANDRINO ABATON, AND ORLANDO S. BALANGUE, PETITIONERS, VS. PROCTER & GAMBLE PHILS., INC., AND PROMM-GEM INC., RESPONDENTS.

  • [G.R. No. 165279, June 07 : 2011] DR. RUBI LI, PETITIONER, VS. SPOUSES REYNALDO AND LINA SOLIMAN, AS PARENTS/HEIRS OF DECEASED ANGELICA SOLIMAN, RESPONDENTS.

  • [A.M. No. 10-10-4-SC, June 07 : 2011] RE: LETTER OF THE UP LAW FACULTY ENTITLED RESTORING INTEGRITY: A STATEMENT BY THE FACULTY OF THE UNIVERSITY OF THE PHILIPPINES COLLEGE OF LAW ON THE ALLEGATIONS OF PLAGIARISM AND MISREPRESENTATION IN THE SUPREME COURT

  • [G.R. No. 190259, June 07 : 2011] DATU ZALDY UY AMPATUAN, ANSARUDDIN ADIONG, REGIE SAHALI-GENERALE PETITIONERS, VS. HON. RONALDO PUNO, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT AND ALTER-EGO OF PRESIDENT GLORIA MACAPAGAL-ARROYO, AND ANYONE ACTING IN HIS STEAD AND ON BEHALF OF THE PRESIDENT OF THE PHILIPPINES, ARMED FORCES OF THE PHILIPPINES (AFP), OR ANY OF THEIR UNITS OPERATING IN THE AUTONOMOUS REGION IN MUSLIM MINDANAO (ARMM), AND PHILIPPINE NATIONAL POLICE, OR ANY OF THEIR UNITS OPERATING IN ARMM, RESPONDENTS.

  • [G.R. No. 177130, June 07 : 2011] HON. EDUARDO ERMITA IN HIS OFFICIAL CAPACITY AS THE EXECUTIVE SECRETARY, PETITIONER, VS. HON. JENNY LIND R. ALDECOA-DELORINO, PRESIDING JUDGE, BRANCH 137, REGIONAL TRIAL COURT, MAKATI CITY, ASSOCIATION OF PETROCHEMICAL MANUFACTURERS OF THE PHILIPPINES, REPRESENTING JG SUMMIT PETROCHEMICAL CORPORATION, ET AL., RESPONDENTS.

  • [A.M. No. P-10-2835 (Formerly A.M. OCA IPI No. 08-2901-P), June 08 : 2011] DEVELOPMENT BANK OF THE PHILIPPINES, REPRESENTED BY ATTY. BENILDA A. TEJADA, CHIEF LEGAL COUNSEL, COMPLAINANT, VS. CLERK OF COURT VII ATTY. JEOFFREY S. JOAQUINO, OFFICE OF THE CLERK OF COURT, AND SHERIFF IV CONSTANCIO V. ALIMURUNG, BRANCH 18, BOTH OF THE REGIONAL TRIAL COURT, CEBU CITY,RESPONDENTS.

  • [G.R. No. 192465, June 08 : 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ANGELITO ESQUIBEL Y JESUS, APPELLANT.

  • [G.R. No. 170575, June 08 : 2011] SPOUSES MANUEL AND FLORENTINA DEL ROSARIO, PETITIONERS, VS. GERRY ROXAS FOUNDATION, INC., RESPONDENT.

  • [G.R. No. 185717, June 08 : 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. GARRY DE LA CRUZ Y DELA CRUZ, ACCUSED-APPELLANT.

  • [G.R. No. 179673, June 08 : 2011] NATIVIDAD STA. ANA VICTORIA, PETITIONER, VS. REPUBLIC OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 171972, June 08 : 2011] LUCIA RODRIGUEZ AND PRUDENCIA RODRIGUEZ, PETITIONERS, VS. TERESITA V. SALVADOR, RESPONDENT.

  • [G.R. No. 178409, June 08 : 2011] YOLITO FADRIQUELAN, ARTURO EGUNA, ARMANDO MALALUAN, DANILO ALONSO, ROMULO DIMAANO, ROEL MAYUGA, WILFREDO RIZALDO, ROMEO SUICO, DOMINGO ESCAMILLAS AND DOMINGO BAUTRO, PETITIONERS, VS. MONTEREY FOODS CORPORATION, RESPONDENT. [G.R. NO. 178434] MONTEREY FOODS CORPORATION, PETITIONER, VS. BUKLURAN NG MGA MANGGAGAWA SA MONTEREY-ILAW AT BUKLOD NG MANGGAGAWA, YOLITO FADRIQUELAN, CARLITO ABACAN, ARTURO EGUNA, DANILO ROLLE, ALBERTO CASTILLO, ARMANDO MALALUAN, DANILO ALFONSO, RUBEN ALVAREZ, ROMULO DIMAANO, ROEL MAYUGA, JUANITO TENORIO, WILFREDO RIZALDO, JOHN ASOTIGUE, NEMESIO AGTAY, ROMEO SUICO, DOMINGO ESCAMILLAS AND DOMINGO BAUTRO, RESPONDENTS.

  • [G.R. No. 170146, June 08 : 2011] HON. WALDO Q. FLORES, IN HIS CAPACITY AS SENIOR DEPUTY EXECUTIVE SECRETARY IN THE OFFICE OF THE PRESIDENT, HON. ARTHUR P. AUTEA, IN HIS CAPACITY AS DEPUTY EXECUTIVE SECRETARY IN THE OFFICE OF THE PRESIDENT, AND THE PRESIDENTIAL ANTI-GRAFT COMMISSION (PAGC), PETITIONERS, VS. ATTY. ANTONIO F. MONTEMAYOR, RESPONDENT.

  • [G.R. No. 175834, June 08 : 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ROSAURO ASETRE Y DURAN, APPELLANT.

  • [G.R. No. 169913, June 08 : 2011] HEIRS OF DR. JOSE DELESTE, NAMELY: JOSEFA DELESTE, JOSE RAY DELESTE, RAUL HECTOR DELESTE, AND RUBEN ALEX DELESTE, PETITIONERS, VS. LAND BANK OF THE PHILIPPINES (LBP), AS REPRESENTED BY ITS MANAGER, LAND VALUATION OFFICE OF LBP COTABATO CITY; THE REGIONAL DIRECTOR - REGION 12 OF COTABATO CITY, THE SECRETARY OF THE DEPARTMENT OF AGRARIAN REFORM; THE REGIONAL DIRECTOR OF REGION X - CAGAYAN DE ORO CITY, REPRESENTED BY MCMILLAN LUCMAN, IN HIS CAPACITY AS PROVINCIAL AGRARIAN REFORM OFFICER (PARO) OF DAR LANAO DEL NORTE; LIZA BALBERONA, IN HER CAPACITY AS DAR MUNICIPAL AGRARIAN REFORM OFFICER (MARO); REYNALDO BAGUIO, IN HIS CAPACITY AS THE REGISTER OF DEEDS OF ILIGAN CITY AS NOMINAL PARTY; THE EMANCIPATION PATENT HOLDERS: FELIPE D. MANREAL, CUSTUDIO M. RICO, HEIRS OF DOMINGO V. RICO, HEIRS OF ABDON T. MANREAL, MACARIO M. VELORIA, ALICIA B. MANREAL, PABLO RICO, SALVACION MANREAL, HEIRS OF TRANQUILIANA MANREAL, HEIRS OF ANGELA VELORIA, HEIRS OF NECIFURO CABALUNA, HEIRS OF CLEMENTE RICO, HEIRS OF MANTILLANO OBISO, HEIRS OF HERCULANO BALORIO, AND TITO BALER, RESPONDENTS.

  • [G.R. No. 183849, June 11 : 2011] DOMINGO M. ULEP, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [A.M. No. 10-11-5-SC, June 14 : 2011] RE: PETITION FOR RADIO AND TELEVISION COVERAGE OF THE MULTIPLE MURDER CASES AGAINST MAGUINDANAO GOVERNOR ZALDY AMPATUAN, ET AL., [A.M. No. 10-11-6-SC ] RE: PETITION FOR THE CONSTITUTION OF THE PRESENT COURT HANDLING THE TRIAL OF THE MASSACRE OF 57 PERSONS, INCLUDING 32 JOURNALISTS, IN AMPATUAN, MAGUINDANAO INTO A SPECIAL COURT HANDLING THIS CASE ALONE FOR THE PURPOSE OF ACHIEVING GENUINE SPEEDY TRIAL and FOR THE SETTING UP OF VIDEOCAM AND MONITOR JUST OUTSIDE THE COURT FOR JOURNALISTS TO COVER AND FOR THE PEOPLE TO WITNESS THE "TRIAL OF THE DECADE" TO MAKE IT TRULY PUBLIC AND IMPARTIAL AS COMMANDED BY THE CONSTITUTION, A.M. No. 10-11-7-SC RE: LETTER OF PRESIDENT BENIGNO S. AQUINO III FOR THE LIVE MEDIA COVERAGE OF THE MAGUINDANAO MASSACRE TRIAL.

  • [G.R. No. 189314, June 15 : 2011] MIGUEL DELA BARAIRO, PENA PETITIONER, VS. OFFICE OF THE PRESIDENT AND MST MARINE SERVICES (PHILS,), INC.

  • [A.M. No. RTJ-10-2246 (formerly A.M. OCA I.P.I. No. 09-3219-RTJ) : June 01, 2011] ATTY. RANDY P. BARENG, COMPLAINANT, VS. JUDGE ZENAIDA R. DAGUNA, REGIONAL TRIAL COURT, BRANCH 19, MANILA, RESPONDENT.

  • [A.M. No. P-10-2794 (formerly A.M. OCA I.P.I. No. 08-2937-P) : June 01, 2011] DANELLA G. SONIDO, COMPLAINANT, VS. JOSEFINA G. ILOCSO, CLERK III, REGIONAL TRIAL COURT, BRANCH 80, MORONG, RIZAL, RESPONDENT.

  • [A.M. No. SCC-11-16-P (formerly A.M. OCA I.P.I No. 10-33-SCC [P] : June 01, 2011] SULTAN PANDAGARANAO A. ILUPA, COMPLAINANT, VS. MACALINOG S. ABDULLAH, CLERK OF COURT II, SHARI’A CIRCUIT COURT, MARAWI CITY, RESPONDENT.

  • [A.M. No. P-11-2931 (formerly A.M. OCA IPI No. 08-2852-P) : June 01, 2011] JOHN A. MENDEZ, ANGELITO, CABALLERO AND IVY CABALLERO, COMPLAINANTS, VS. NERISSA A. BALBUENA, COURT INTERPRETER, MUNICIPAL TRIAL COURT IN CITIES, BRANCH 7, CEBU CITY, RESPONDENT.

  • [G.R. No. 196919 : June 06, 2011] JOSE RAMILO O. REGALADO, PETITIONER, VS. CHAUCER B. REGALADO AND GERARD R. CUEVAS, RESPONDENTS.

  • [G.R. No. 155307 : June 06, 2011] M.A. JIMENEZ ENTERPRISES, INC., REPRESENTED BY CESAR CALIMLIM AND LAILA BALOIS, PETITIONER, VS. THE HONORABLE OMBUDSMAN, JESUS P. CAMMAYO, ARTURO SANTOS, MANUEL FACTORA, TEODORO BARROZO, MANUEL ROY, RONALD MANALILI AND JOHN ULASSUS, RESPONDENTS.

  • [G.R. No. 142676 : June 06, 2011] EMERITA MUÑOZ, PETITIONER, VS. ATTY. VICTORIANO R. YABUT, JR. AND SAMUEL GO CHAN, RESPONDENTS. [G.R. NO. 146718] EMERITA MUÑOZ, PETITIONER, VS. SPOUSES SAMUEL GO CHAN AND AIDA C. CHAN, AND THE BANK OF THE PHILIPPINE ISLANDS, RESPONDENTS.

  • [G.R. No. 164939 : June 06, 2011] SAMAHAN NG MGA MANGGAGAWA SA HYATT (SAMASAH-NUWHRAIN), PETITIONER, VS. HON. VOLUNTARY ARBITRATOR BUENAVENTURA C. MAGSALIN AND HOTEL ENTERPRISES OF THE PHILIPPINES, INC., RESPONDENTS. [G.R. NO. 172303] SAMAHAN NG MGA MANGGAGAWA SA HYATT (SAMASAH-NUWHRAIN), PETITIONER, VS. HOTEL ENTERPRISES OF THE PHILIPPINES, INC., RESPONDENT.

  • [G.R. No. 191266 : June 06, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. DARIUS BAUTISTA Y ORSINO @ DADA, ACCUSED-APPELLANT.

  • [G.R. No. 164891 : June 06, 2011] VIRGINIA M. GUADINES, PETITIONER, VS. SANDIGANBAYAN AND PEOPLE OF THE PHILIPPINES, RESPONDENTS.

  • [G.R. No. 168335 : June 06, 2011] REPUBLIC OF THE PHILIPPINES, PETITIONER, VS. NESTOR GALANG, RESPONDENT.

  • [G.R. No. 190710 : June 06, 2011] JESSE U. LUCAS, PETITIONER, VS. JESUS S. LUCAS, RESPONDENT.

  • [G.R. No. 188897 : June 06, 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. IRENO BONAAGUA Y BERCE, APPELLANT.

  • [G.R. No. 165887 : June 06, 2011] MAJORITY STOCKHOLDERS OF RUBY INDUSTRIAL CORPORATION, PETITIONERS, VS. MIGUEL LIM, IN HIS PERSONAL CAPACITY AS STOCKHOLDER OF RUBY INDUSTRIAL CORPORATION AND REPRESENTING THE MINORITY STOCKHOLDERS OF RUBY INDUSTRIAL CORPORATION AND THE MANAGEMENT COMMITTEE OF RUBY INDUSTRIAL CORPORATION, RESPONDENTS. [G.R. NO. 165929 ] CHINA BANKING CORPORATION, PETITIONER, VS. MIGUEL LIM, IN HIS PERSONAL CAPACITY AS A STOCKHOLDER OF RUBY INDUSTRIAL CORPORATION AND REPRESENTING THE MINORITY STOCKHOLDERS OF RUBY INDUSTRIAL CORPORATION, RESPONDENTS.

  • [G.R. No. 182918 : June 06, 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. EFREN PATELAN LAMBERTE @ “KALBO” AND MARCELINO RUIZ NIMUAN @ “CELINE,” ACCUSED, MARCELINO RUIZ NIMUAN, APPELLANT.

  • [G.R. No. 175367 : June 06, 2011] DANILO A. AURELIO, PETITIONER, VS. VIDA MA. CORAZON P. AURELIO, RESPONDENT.

  • [G.R. No. 177131 : June 07, 2011] BOY SCOUTS OF THE PHILIPPINES, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT.

  • [A.M. No. RTJ-07-2087 : June 07, 2011] (Formerly OCA I.P.I. No. 07-2621-RTJ) OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, VS. JUDGE MA. ELLEN M. AGUILAR, REGIONAL TRIAL COURT, BRANCH 70, BURGOS, PANGASINAN, RESPONDENT.

  • [A.M. No. RTJ-07-2087 (Formerly OCA I.P.I. No. 07-2621-RTJ) : June 07, 2011] OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, VS. JUDGE MA. ELLEN M. AGUILAR, REGIONAL TRIAL COURT, BRANCH 70, BURGOS, PANGASINAN, RESPONDENT.

  • [G.R. No. 182148 : June 08, 2011] SIME DARBY PILIPINAS, INC., PETITIONER, VS. GOODYEAR PHILIPPINES, INC. AND MACGRAPHICS CARRANZ INTERNATIONAL CORPORATION, RESPONDENTS. [G.R. NO. 183210] GOODYEAR PHILIPPINES, INC., PETITIONER, VS. SIME DARBY PILIPINAS, INC. AND MACGRAPHICS CARRANZ INTERNATIONAL CORPORATION, RESPONDENTS.

  • [G.R. No. 167391 : June 08, 2011] PHIL-VILLE DEVELOPMENT AND HOUSING CORPORATION, PETITIONER, VS. MAXIMO BONIFACIO, CEFERINO R. BONIFACIO, APOLONIO B. TAN, BENITA B. CAINA, CRISPINA B. PASCUAL, ROSALIA B. DE GRACIA, TERESITA S. DORONIA, CHRISTINA GOCO AND ARSENIO C. BONIFACIO, IN THEIR CAPACITY AS THE SURVIVING HEIRS OF THE LATE ELEUTERIA RIVERA VDA. DE BONIFACIO, RESPONDENTS.

  • [G.R. No. 178771 : June 08, 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ALBERTO ANTICAMARA Y CABILLO AND FERNANDO CALAGUAS FERNANDEZ A.K.A. LANDO CALAGUAS, APPELLANTS.

  • [G.R. No. 177099 : June 08, 2011] EDUARDO G. AGTARAP, PETITIONER, VS. SEBASTIAN AGTARAP, JOSEPH AGTARAP, TERESA AGTARAP, WALTER DE SANTOS, AND ABELARDO DAGORO, RESPONDENTS. [G.R. NO. 177192] SEBASTIAN G. AGTARAP, PETITIONER, VS. EDUARDO G. AGTARAP, JOSEPH AGTARAP, TERESA AGTARAP, WALTER DE SANTOS, AND ABELARDO DAGORO, RESPONDENTS.

  • [G.R. No. 189206 : June 08, 2011] GOVERNMENT SERVICE INSURANCE SYSTEM, PETITIONER, VS. THE HONORABLE 15TH DIVISION OF THE COURT OF APPEALS AND INDUSTRIAL BANK OF KOREA, TONG YANG MERCHANT BANK, HANAREUM BANKING CORP., LAND BANK OF THE PHILIPPINES, WESTMONT BANK AND DOMSAT HOLDINGS, INC., RESPONDENTS.

  • [G.R. No. 186395 : June 08, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ITO PINIC, ACCUSED-APPELLANT.

  • [G.R. No. 167000 : June 08, 2011] GOVERNMENT SERVICE INSURANCE SYSTEM (GSIS), PETITIONER, VS. GROUP MANAGEMENT CORPORATION (GMC) AND LAPU-LAPU DEVELOPMENT & HOUSING CORPORATION (LLDHC), RESPONDENTS. [G.R. No. 169971] GROUP MANAGEMENT CORPORATION (GMC), PETITIONER, VS. LAPU-LAPU DEVELOPMENT & HOUSING CORPORATION (LLDHC) AND GOVERNMENT SERVICE INSURANCE SYSTEM (GSIS), RESPONDENTS.

  • [G.R. No. 182917 : June 08, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. BENJAMIN PADILLA Y UNTALAN, ACCUSED-APPELLANT.

  • [A.M. No. P-06-2130 (formerly A.M. OCA I.P.I. NO. 04-1946-P) : June 13, 2011] SUSANA E. FLORES, COMPLAINANT, VS. ARIEL D. PASCASIO, SHERIFF III, MTCC, BRANCH 5, OLONGAPO CITY, RESPONDENT.

  • [A.M. No. P-09-2715 : June 13, 2011] (formerly A.M. OCA I.P.I. No. 02-1383-RTJ) Office of the Court Administrator, Complainant, Efren E. Tolosa, Sheriff IV, Regional Trial Court, Office of the Clerk of Court, Sorsogon City, Respondent.

  • [G. R. No. 165548 : June 13, 2011] PHILIPPINE REALTY AND HOLDINGS CORPORATION, PETITIONER, VS. LEY CONSTRUCTION AND DEVELOPMENT CORPORATION, RESPONDENT. [G. R. No. 167879] LEY CONSTRUCTION AND DEVELOPMENT CORPORATION, PETITIONER, VS. PHILIPPINE REALTY AND HOLDINGS CORPORATION, RESPONDENT.

  • [G. R. No. 191065 : June 13, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. JONIE DOMINGUEZ, ACCUSED-APPELLANT.

  • [G.R. No. 164153 : June 13, 2011] JOHN ANTHONY B. ESPIRITU, FOR HIMSELF AND AS ATTORNEY-IN-FACT FOR WESTMONT INVESTMENT CORPORATION, STA. LUCIA REALTY AND DEVELOPMENT CORPORATION, GOLDEN ERA HOLDINGS, INC., AND EXCHANGE EQUITY CORPORATION, PETITIONERS, VS. MANUEL N. TANKIANSEE AND JUANITA U. TAN, RESPONDENTS.

  • [G.R. No. 187083 : June 13, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. EDUARDO DAHILIG Y AGARAN, ACCUSED-APPELLANT.

  • [G.R. No. 171628 : June 13, 2011] ARMANDO V. ALANO [DECEASED], SUBSTITUTED BY ELENA ALANO-TORRES,* PETITIONER, VS. PLANTER'S DEVELOPMENT BANK, AS SUCCESSOR-IN-INTEREST OF MAUNLAD SAVINGS AND LOAN ASSOCIATION, INC.,*** RESPONDENT.

  • [A.M. No. P-09-2715 (formerly A.M. OCA I.P.I. No. 02-1383-RTJ) : June 13, 2011] OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, VS. EFREN E. TOLOSA, SHERIFF IV, REGIONAL TRIAL COURT, OFFICE OF THE CLERK OF COURT, SORSOGON CITY, RESPONDENT.

  • [G.R. No. 194836 : June 15, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ARNOLD CASTRO Y YANGA, ACCUSED-APPELLANT.

  • [G.R. No. 193840 : June 15, 2011] ALEXANDER S. GAISANO, PETITIONER, VS. BENJAMIN C. AKOL, RESPONDENT.

  • [G. R. No. 178110 : June 15, 2011] AYALA LAND, INC. AND CAPITOL CITIFARMS, INC., PETITIONERS, VS. SIMEONA CASTILLO, LORENZO PERLAS, JESSIELYN CASTILLO, LUIS MAESA, ROLANDO BATIQUIN, AND BUKLURAN MAGSASAKA NG TIBIG, AS REPRESENTED BY THEIR ATTORNEY-IN-FACT, SIMEONA CASTILLO, RESPONDENTS.

  • [G.R. No. 169985 : June 15, 2011] MODESTO LEOVERAS, PETITIONER, VS. CASIMERO VALDEZ, RESPONDENT.

  • [G.R. No. 194367 : June 15, 2011] MARK CLEMENTE Y MARTINEZ @ EMMANUEL DINO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 187047 : June 15, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. MANUEL CRUZ Y CRUZ, ACCUSED-APPELLANT.

  • [G.R. No. 150462 : June 15, 2011] TOP MANAGEMENT PROGRAMS CORPORATION, PETITIONER, VS. LUIS FAJARDO AND THE REGISTER OF DEEDS OF LAS PIÑAS CITY, RESPONDENTS.

  • [G.R. No. 177995 : June 15, 2011] HEIRS OF AGAPITO T. OLARTE AND ANGELA A. OLARTE, NAMELY NORMA OLARTE-DINEROS, ARMANDO A. OLARTE, YOLANDA OLARTE-MONTECER AND RENATO A. OLARTE, PETITIONERS, VS. OFFICE OF THE PRESIDENT OF THE PHILIPPINES, NATIONAL HOUSING AUTHORITY (NHA), MARIANO M. PINEDA, AS GENERAL MANAGER, THE MANAGER, DISTRICT I, NCR, EDUARDO TIMBANG AND DEMETRIO OCAMPO, RESPONDENTS.

  • [G.R. No. 189207 : June 15, 2011] ERIC U. YU, PETITIONER, VS. HONORABLE JUDGE AGNES REYES-CARPIO, IN HER OFFICIAL CAPACITY AS PRESIDING JUDGE, REGIONAL TRIAL COURT OF PASIG-BRANCH 261; AND CAROLINE T. YU, RESPONDENTS.

  • [G.R. No. 187640 : June 15, 2011] PHILIPPINE NATIONAL BANK, PETITIONER, VS. THE SPS. ANGELITO PEREZ AND JOCELYN PEREZ, RESPONDENTS. [G.R. NO. 187687] SPS. ANGELITO PEREZ AND JOCELYN PEREZ, PETITIONERS, VS. PHILIPPINE NATIONAL BANK, RESPONDENT.

  • [G.R. No. 166838 : June 15, 2011] STA. LUCIA REALTY & DEVELOPMENT, INC., PETITIONER, VS. CITY OF PASIG, RESPONDENT, MUNICIPALITY OF CAINTA, PROVINCE OF RIZAL, INTERVENOR.

  • [G.R. No. 175021 : June 15, 2011] REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE CHIEF OF THE PHILIPPINE NATIONAL POLICE, PETITIONER, VS. THI THU THUY T. DE GUZMAN, RESPONDENT.

  • [G.R. No. 181126 : June 15, 2011] LEONARDO S. UMALE, [DECEASED] REPRESENTED BY CLARISSA VICTORIA, JOHN LEO, GEORGE LEONARD, KRISTINE, MARGUERITA ISABEL, AND MICHELLE ANGELIQUE, ALL SURNAMED UMALE, PETITIONERS, VS. ASB REALTY CORPORATION, RESPONDENT.

  • [G.R. No. 189325 : June 15, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. TEOFILO RAGODON MARCELINO, JR. ALIAS "TERENCE" AND ALIAS TEOFILO MARCELINO Y RAGODON, ACCUSED-APPELLANT.

  • [G.R. No. 187326 : June 15, 2011] PHILIPPINE ARMY, 5th INFANTRY DIVISION, THROUGH GEN. ALEXANDER YAPSING, LT. COL. NICANOR PENULIAR, AND LT. COL. FERNANDO PASION, PETITIONERS, VS. SPOUSES MAJOR CONSTANCIO PAMITTAN (RET.) AND LEONOR PAMITTAN, SPOUSES ALBERTO TALINIO AND MARIA CHONA P. TALINIO, SPOUSES T/SGT. MELCHOR BACULI AND LAARNI BACULI, SPOUSES S/SGT. JUAN PALASIGUE AND MARILOU PALASIGUE, SPOUSES GRANT PAJARILLO AND FRANCES PAJARILLO, SPOUSES M/SGT. EDGAR ANOG AND ZORAIDA ANOG, AND SPOUSES 2LT. MELITO PAPA AND PINKY PAPA, FOR THEMSELVES AND FOR OTHER OCCUPANTS OF SITIO SAN CARLOS, UPI, GAMU, ISABELA, BY WAY OF CLASS SUIT, RESPONDENTS.

  • [G.R. No. 171742 : June 15, 2011] COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. MIRANT (PHILIPPINES) OPERATIONS, CORPORATION, RESPONDENT. [G.R. No. 176165] MIRANT (PHILIPPINES) OPERATIONS CORPORATION (FORMERLY: SOUTHERN ENERGY ASIA-PACIFIC OPERATIONS (PHILS.), INC.), PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 184925 : June 15, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. JOSEPH MOSTRALES Y ABAD, ACCUSED-APPELLANT.

  • [A.M. No. P-10-2829 : June 21, 2011] JUDGE EDILBERTO G. ABSIN, COMPLAINANT, VS. EDGARDO A. MONTALLA, STENOGRAPHER, REGIONAL TRIAL COURT, BRANCH 29, SAN MIGUEL, ZAMBOANGA PROMULGATED: DEL SUR, RESPONDENT.

  • [A.C. No. 6683 : June 21, 2011] RE: RESOLUTION OF THE COURT DATED 1 JUNE 2004 IN G.R. NO. 72954 AGAINST, ATTY. VICTOR C. AVECILLA, RESPONDENT.

  • [G.R. No. 149433 : June 22, 2011] THE COCA-COLA EXPORT CORPORATION, PETITIONER, VS.CLARITA P. GACAYAN, RESPONDENT.

  • [G.R. No. 192649 : June 22, 2011] HOME GUARANTY CORPORATION, PETITIONER, VS. R-II BUILDERS INC. AND NATIONAL HOUSING AUTHORITY, RESPONDENTS.

  • [G.R. No. 183122 : June 22, 2011] GENERAL MILLING CORPORATION-INDEPENDENT LABOR UNION (GMC-ILU), PETITIONER, VS. GENERAL MILLING CORPORATION, RESPONDENT. [G.R. NO. 183889] GENERAL MILLING CORPORATION, PETITIONER, VS. GENERAL MILLING CORPORATION-INDEPENDENT LABOR UNION (GMC-ILU), ET. AL, RESPONDENTS.

  • [G.R. No. 183122 : June 22, 2011] GENERAL MILLING CORPORATION-INDEPENDENT LABOR UNION (GMC-ILU), PETITIONER, VS. GENERAL MILLING CORPORATION, RESPONDENT. [G.R. NO. 183889] GENERAL MILLING CORPORATION, PETITIONER, VS. GENERAL MILLING CORPORATION-INDEPENDENT LABOR UNION (GMC-ILU), ET. AL, RESPONDENTS.

  • [G.R. No. 182980 : June 22, 2011] BIENVENIDO CASTILLO, PETITIONER, VS. REPUBLIC OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 182819 : June 22, 2011] MAXIMINA A. BULAWAN, PETITIONER, VS. EMERSON B. AQUENDE, RESPONDENT.

  • [G.R. No. 182645 : June 22, 2011] IN THE MATTER OF THE HEIRSHIP (INTESTATE ESTATES) OF THE LATE HERMOGENES RODRIGUEZ, ANTONIO RODRIGUEZ, MACARIO J. RODRIGUEZ, DELFIN RODRIGUEZ, AND CONSUELO M. RODRIGUEZ AND SETTLEMENT OF THEIR ESTATES, RENE B. PASCUAL, PETITIONER, VS. JAIME M. ROBLES, RESPONDENT.

  • [G.R. No. 182236 : June 22, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. CHITO GRATIL Y GUELAS, ACCUSED-APPELLANT.

  • [G.R. No. 186523 : June 22, 2011] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. URBAN SALCEDO ABDURAHMAN ISMAEL DIOLAGRA, ABDULAJID NGAYA, HABER ASARI, ABSMAR ALUK, BASHIER ABDUL, TOTING HANO, JR., JAID AWALAL, ANNIK/RENE ABBAS, MUBIN IBBAH, MAGARNI HAPILON IBLONG, LIDJALON SAKANDAL, IMRAM HAKIMIN SULAIMAN, NADSMER ISNANI SULAIMAN, NADSMER ISNANI MANDANGAN KAMAR JAAFAR, SONNY ASALI AND BASHIER ORDOÑEZ, ACCUSED-APPELLANTS, KHADAFFY JANJALANI, ALDAM TILAO ALIAS "ABU SABAYA," ET AL., AND MANY OTHER JOHN DOES, PETER DOES AND RICHARD DOES, ACCUSED.

  • [G.R. No. 183676 : June 22, 2011] RUEL AMPATUAN "ALIAS RUEL," PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 170646 : June 22, 2011] MA. LIGAYA B. SANTOS, PETITIONER, VS. LITTON MILLS INCORPORATED AND/OR ATTY. RODOLFO MARIÑO, RESPONDENTS.

  • [G.R. No. 170292 : June 22, 2011] HOME DEVELOPMENT MUTUAL FUND (HDMF), PETITIONER, VS. SPOUSES FIDEL AND FLORINDA R. SEE AND SHERIFF MANUEL L. ARIMADO, RESPONDENTS.

  • [A.M. No. RTJ-07-2044 (FORMERLY OCA I.P.I. NO. 07-2553-RTJ) : June 22, 2011] ATTY. FACUNDO T. BAUTISTA, COMPLAINANT, VS. JUDGE BLAS O. CAUSAPIN, JR., PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 32, GUIMBA, NUEVA ECIJA, RESPONDENT.

  • [G.R. No. 193023 : June 22, 2011] NATIONAL POWER CORPORATION, PETITIONER, VS. YUNITA TUAZON, ROSAURO TUAZON AND MARIA TERESA TUAZON, RESPONDENTS.

  • [G.R. No. 170416 : June 22, 2011] UNIVERSITY PLANS INCORPORATED, PETITIONER, VS. BELINDA P. SOLANO, TERRY A. LAMUG, GLENDA S. BELGA, MELBA S. ALVAREZ, WELMA R. NAMATA, MARIETTA D. BACHO AND MANOLO L. CENIDO, RESPONDENTS.

  • [G.R. No. 176740 : June 22, 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. CARLO DUMADAG Y ROMIO, APPELLANT.

  • [A.M. No. MTJ-11-1786 [Formerly OCA IPI No. 10-2262-MTJ] : June 22, 2011] FELICISIMA R. DIAZ, COMPLAINANT, VS. JUDGE GERARDO E. GESTOPA, JR., MUNICIPAL TRIAL COURT, NAGA, CEBU, RESPONDENT.

  • [G.R. No. 170658 : June 22, 2011] ANICETO CALUBAQUIB, WILMA CALUBAQUIB, EDWIN CALUBAQUIB, ALBERTO CALUBAQUIB, AND ELEUTERIO FAUSTINO CALUBAQUIB, PETITIONERS, VS. REPUBLIC OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 174158 : June 27, 2011] WILLIAM ENDELISEO BARROGA, PETITIONER, VS. DATA CENTER COLLEGE OF THE PHILIPPINES AND WILFRED BACTAD,[1] RESPONDENTS.

  • [G.R. No. 176951 : June 28, 2011] LEAGUE OF CITIES OF THE PHILIPPINES (LCP), REPRESENTED BY LCP NATIONAL PRESIDENT JERRY P. TREÑAS; CITY OF CALBAYOG, REPRESENTED BY MAYOR MEL SENEN S. SARMIENTO; AND JERRY P. TREÑAS, IN HIS PERSONAL CAPACITY AS TAXPAYER, PETITIONERS, VS. COMMISSION ON ELECTIONS; MUNICIPALITY OF BAYBAY, PROVINCE OF LEYTE; MUNICIPALITY OF BOGO, PROVINCE OF CEBU; MUNICIPALITY OF CATBALOGAN, PROVINCE OF WESTERN SAMAR; MUNICIPALITY OF TANDAG, PROVINCE OF SURIGAO DEL SUR; MUNICIPALITY OF BORONGAN, PROVINCE OF EASTERN SAMAR; AND MUNICIPALITY OF TAYABAS, PROVINCE OF QUEZON, RESPONDENTS. [G.R. No. 177499] LEAGUE OF CITIES OF THE PHILIPPINES (LCP), REPRESENTED BY LCP NATIONAL PRESIDENT JERRY P. TREÑAS; CITY OF CALBAYOG, REPRESENTED BY MAYOR MEL SENEN S. SARMIENTO; AND JERRY P. TREÑAS, IN HIS PERSONAL CAPACITY AS TAXPAYER, PETITIONERS, VS. COMMISSION ON ELECTIONS; MUNICIPALITY OF LAMITAN, PROVINCE OF BASILAN; MUNICIPALITY OF TABUK, PROVINCE OF KALINGA; MUNICIPALITY OF BAYUGAN, PROVINCE OF AGUSAN DEL SUR; MUNICIPALITY OF BATAC, PROVINCE OF ILOCOS NORTE; MUNICIPALITY OF MATI, PROVINCE OF DAVAO ORIENTAL; AND MUNICIPALITY OF GUIHULNGAN, PROVINCE OF NEGROS ORIENTAL, RESPONDENTS. [G.R. No. 178056] LEAGUE OF CITIES OF THE PHILIPPINES (LCP), REPRESENTED BY LCP NATIONAL PRESIDENT JERRY P. TREÑAS; CITY OF CALBAYOG, REPRESENTED BY MAYOR MEL SENEN S. SARMIENTO; AND JERRY P. TREÑAS, IN HIS PERSONAL CAPACITY AS TAXPAYER, PETITIONERS, VS. COMMISSION ON ELECTIONS; MUNICIPALITY OF CABADBARAN, PROVINCE OF AGUSAN DEL NORTE; MUNICIPALITY OF CARCAR, PROVINCE OF CEBU; MUNICIPALITY OF EL SALVADOR, PROVINCE OF MISAMIS ORIENTAL; MUNICIPALITY OF NAGA, CEBU; AND DEPARTMENT OF BUDGET AND MANAGEMENT, RESPONDENTS.

  • [G.R. No. 176579 : June 28, 2011] WILSON P. GAMBOA, PETITIONER, VS. FINANCE SECRETARY MARGARITO B. TEVES, FINANCE UNDERSECRETARY JOHN P. SEVILLA, AND COMMISSIONER RICARDO ABCEDE OF THE PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT (PCGG) IN THEIR CAPACITIES AS CHAIR AND MEMBERS, RESPECTIVELY, OF THE PRIVATIZATION COUNCIL, CHAIRMAN ANTHONI SALIM OF FIRST PACIFIC CO., LTD. IN HIS CAPACITY AS DIRECTOR OF METRO PACIFIC ASSET HOLDINGS INC., CHAIRMAN MANUEL V. PANGILINAN OF PHILIPPINE LONG DISTANCE TELEPHONE COMPANY (PLDT) IN HIS CAPACITY AS MANAGING DIRECTOR OF FIRST PACIFIC CO., LTD., PRESIDENT NAPOLEON L. NAZARENO OF PHILIPPINE LONG DISTANCE TELEPHONE COMPANY, CHAIR FE BARIN OF THE SECURITIES EXCHANGE COMMISSION, AND PRESIDENT FRANCIS LIM OF THE PHILIPPINE STOCK EXCHANGE, RESPONDENTS. PABLITO V. SANIDAD AND ARNO V. SANIDAD, PETITIONERS-IN-INTERVENTION.

  • [G.R. No. 192591 : June 29, 2011] EFREN L. ALVAREZ, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 172227 : June 29, 2011] SPOUSES WILFREDO PALADA AND BRIGIDA PALADA,* PETITIONERS, VS. SOLIDBANK CORPORATION AND SHERIFF MAYO DELA CRUZ, RESPONDENTS.

  • [G.R. No. 181398 : June 29, 2011] FEB LEASING AND FINANCE CORPORATION (NOW BPI LEASING CORPORATION), PETITIONER, VS. SPOUSES SERGIO P. BAYLON AND MARITESS VILLENA-BAYLON, BG HAULER, INC., AND MANUEL Y. ESTILLOSO, RESPONDENTS.

  • [G.R. No. 188365 : June 29, 2011] BPI FAMILY SAVINGS BANK, INC., PETITIONER, VS. PRYCE GASES, INC., INTERNATIONAL FINANCE CORPORATION, AND NEDERLANDSE FINANCIERINGS-MAATSCHAPPIJ VOOR ONTWIKKELINGSLANDEN N.V., RESPONDENTS.

  • [G.R. No. 148483 : June 29, 2011] BANGKO SENTRAL NG PILIPINAS, PETITIONER, VS. ORIENT COMMERCIAL BANKING CORPORATION, JOSE C. GO, GEORGE C. GO, VICENTE C. GO, GOTESCO PROPERTIES, INC., GO TONG ELECTRICAL SUPPLY INC., EVER EMPORIUM, INC., EVER GOTESCO RESOURCES AND HOLDINGS INC., GOTESCO TYAN MING DEVELOPMENT INC., EVERCREST CEBU GOLF CLUB AND RESORTS, INC., NASUGBU RESORTS INC., GMCC UNITED DEVELOPMENT CORP., GULOD RESORT, INC., OK STAR, EVER PLAZA, INC. AND EVER ELECTRICAL MFG., INC., RESPONDENTS.

  • [G.R. No. 183564 : June 29, 2011] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. LUCRESIO ESPINA, APPELLANT.