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Philippine Supreme Court Jurisprudence > Year 2014 > November 2014 Decisions > G.R. No. 198076, November 19, 2014 - TAGANITO MINING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.:




G.R. No. 198076, November 19, 2014 - TAGANITO MINING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

PHILIPPINE SUPREME COURT DECISIONS

SECOND DIVISION

G.R. No. 198076, November 19, 2014

TAGANITO MINING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

D E C I S I O N

MENDOZA, J.:

Before the Court is a petition for review on certiorari under Rule 45 of the Rules of Court assailing the April 18, 2011 Decision1 and the August 9, 2011 Resolution2 of the Court of Tax Appeals (CTA) En Banc, in CTA EB Case No. 559, which reversed and set aside the July 31, 2009 Decision3 of the Second Division of the CTA (CTA Division) in CTA Case No. 6867, ordering the refund of unutilized input taxes in the amount of P3,636,854.07 to petitioner Taganito Mining Corporation (Taganito).chanrobleslaw

The Facts

Taganito is a corporation duly organized and existing under the laws of the Philippines, primarily engaged in the business of exploring, producing and exporting beneficiated nickel silicate ores and chromite ores. It is a duly registered VAT (value-added tax) entity and likewise registered with the Board of Investments as an exporter.

Taganito filed all its monthly and quarterly VAT returns from January 1, 2002 to December 31, 2002, as follows:chanroblesvirtuallawlibrary

Period Covered
Date Filed
1st Quarter 2002
April 13, 2002
2nd Quarter 2002
July 11, 2002
3rd Quarter 2002
October 21, 2002
4th Quarter 2002
January 17, 2003


On December 30, 2003, Taganito filed with respondent Commissioner of Internal Revenue (CIR), through its Excise Taxpayers� Assistance Division under the Large Taxpayers Division, an application for refund of its excess input VAT paid on its domestic purchases of taxable goods and services and importation of goods amounting to P4,447,651.32 for the period January 1, 2002 to December 3, 2002.

On February 19, 2004, 51 days after the filing of its application with the CIR, Taganito filed with the CTA a petition for review. At that time, the CIR had not yet finally acted upon Taganito�s application for refund. The CIR answered that the claim for refund was still subject to investigation.

On October 27, 2009, the CTA Division partially granted Taganito�s petition and ordered the CIR to refund the amount of P3,636,854.07. The dispositive portion of the decision reads as follows:chanRoblesvirtualLawlibrary

WHEREFORE, premises considered, the instant Petition for Review is hereby PARTIALLY GRANTED. Accordingly, respondent is hereby ORDERED TO REFUND to petitioner the amount of THREE MILLION SIX HUNDRED THIRTY SIX THOUSAND EIGHT HUNDRED FIFTY FOUR PESOS AND 7/100 CENTAVOS (P3,636,854.07), representing its unutilized input taxes attributable to zero-rated sales from January 1, 2002 to December 31, 2002.

SO ORDERED. 4

The CIR moved for reconsideration, arguing that the petition for review was prematurely filed because Taganito did not wait for the lapse of 120 days mandated by Section 112(D) of the National Internal Revenue Code of 1997 (NIRC). Therefore, the CTA was bereft of jurisdiction to rule on the petition. The said motion was denied.

The CIR then filed a petition for review before the CTA En Banc, claiming that Taganito failed to exhaust administrative remedies under Section 112(D) of the NIRC before resorting to judicial appeal, and that it failed to present concrete and convincing proof that the CIR did not have enough reason to deny its administrative claim for refund.

In the assailed Decision, dated April 18, 2011, the CTA En Banc granted the petition, reversed and set aside the decision and the resolution of the CTA Division, and ordered the case dismissed for being prematurely filed.

Citing the case of CIR v. Aichi Forging Company of Asia, Inc.5 (Aichi), the CTA En Banc concluded that the premature filing of a petition for review before the CTA in a claim for refund or credit of input VAT warranted a dismissal inasmuch as no jurisdiction was acquired by the CTA. It stated that in claiming a tax refund or tax credit under Section 112 of the NIRC, the taxpayer should apply for refund/credit of unutilized input VAT within two years after the close of the taxable quarter when the sales were made. Thereafter, the CIR has 120 days from the date of the submission of the complete documents within which to grant or deny the claim. If the CIR decided during the 120-day period, or failed to act on the application for tax refund/credit after the 120-day period, the remedy of the tax payer is to appeal the decision or inaction of the CIR to the CTA within 30 days from the decision or inaction.

The CTA En Banc ruled that a violation of Section 112 would lead to the dismissal of the petitioner�s appeal or petition due to prematurity, notwithstanding the timely filing of the administrative application for refund or tax credit. It stated that the petition did not comply with the prescribed period because Taganito filed its application for tax refund or tax credit on December 30, 2003, but it appealed before the CTA only 51 days later, on February 19, 2004, in clear contravention of Section 112 and Aichi. In fine, the CTA En Banc dismissed the petition on the ground that the CTA Division failed to acquire jurisdcition over the case.

In the assailed Resolution, dated August 9, 2011, the CTA En Banc denied Taganito�s motion for reconsideration.

Hence, the present petition.

Grounds for the Petition

The Court of Tax Appeals En Banc committed serious error and acted with grave abuse of discretion tantamount to lack or excess of jurisdiction in erroneously applying the Aichi doctrine to the instant case for the following reasons:chanroblesvirtuallawlibrary

The Aichi ruling is issued in violation of Art. VIII, Sec. 4(3)6 of the 1987 Constitution.

The Aichi doctrine is an erroneous application of the law.

Even if the Aichi doctrine is good law, its application to the instant case will be in violation of Petitioner�s right to due process and the principles of stare decisis and lex prospicit, non respicit.

Respondent disputes Petitioner�s entitlement to the VAT refund merely on the basis of the technicality offered by Aichi, and on an unsupported allegation that Petitioner did not prove that the Respondent did not have enough reason to deny Petitioner�s claim.7

Taganito argued that prior to Aichi, it was well-settled that a taxpayer need not wait for the decision of the CIR on its administrative claim for refund before it could file its judicial claim for refund, consonant with the period provided in Section 229 of the NIRC stating that no suit for the recovery of erroneously or illegally collected tax should be filed after the expiration of two years from the date of payment of the tax.

The CIR commented that the Aichi decision is a sound ruling which merely applied the clear provisions of the law; that Section 229 of the NIRC does not apply because unutilized input VAT is not an erroneously or illegally collected tax; and that Section 112 of the NIRC specifically governs refunds of unutilized input VAT.8chanrobleslaw

Taganito replied that the issue on the prescriptive periods for filing the application for tax credit/refund of unutilized input tax has been finally put to rest in the Court�s decision in the consolidated cases of Commission of Internal Revenue vs. San Roque Power Corporation (G.R. No. 187485), Taganito Mining Corporation vs. Commissioner of Internal Revenue (G.R. No. 196113), and Philex Mining Corporation vs. Commissioner of Internal Revenue (G.R. No. 197156) (San Roque).9chanrobleslaw

Taganito, in accordance with the said decision, argued that since it filed its judicial claim after the issuance of BIR Ruling No. DA-489-03, but before the adoption of the Aichi doctrine, it can invoke BIR Ruling No. DA-489-03 which ruled that the �taxpayer-claimant need not wait for the lapse of the 120-day period before it could seek judicial relief with the CTA by way of Petition for Review.� Therefore, its petition for review was not prematurely filed before the CTA.chanrobleslaw

Ruling of the Court

The sole issue at hand is whether or not Taganito�s judicial claim for refund/credit was prematurely filed.

The Court finds merit in Taganito�s position in its Reply.

The Court, in San Roque,10 conclusively settled that it is Section 112 of the NIRC which applies specifically to claims for tax credit certificates and tax refunds specifically for unutilized creditable input VAT, and not Section 229. The recent case of Visayas Geothermal Power Company vs. Commissioner of Internal Revenue,11 encapsulates the relevant ruling in San Roque, as follows:chanRoblesvirtualLawlibrary

Two sections of the NIRC are pertinent to the issue at hand, namely Section 112 (A) and (D) and Section 229, to wit:chanRoblesvirtualLawlibrary

SEC. 112. Refunds or Tax Credits of Input Tax. �

(A) Zero-rated or Effectively Zero-rated Sales.- Any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales
, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 106(A)(2)(a)(1), (2) and (B) and Section 108 (B)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods of properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales.cralawred

x x x

(D) Period within which Refund or Tax Credit of Input Taxes shall be Made.- In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsections (A) and (B) hereof.

In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty day period, appeal the decision or the unacted claim with the Court of Tax Appeals.

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, of any sum alleged to have been excessively or in any manner wrongfully 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.

[Emphases supplied]

It has been definitively settled in the recent En Banc case of CIR v. San Roque Power Corporation (San Roque), that it is Section 112 of the NIRC which applies to claims for tax credit certificates and tax refunds arising from sales of VAT-registered persons that are zero-rated or effectively zero-rated, which are, simply put, claims for unutilized creditable input VAT.

Thus, under Section 112(A), the taxpayer may, within 2 years after the close of the taxable quarter when the sales were made, via an administrative claim with the CIR, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales. Under Section 112(D), the CIR must then act on the claim within 120 days from the submission of the taxpayer�s complete documents. In case of (a) a full or partial denial by the CIR of the claim, or (b) the CIR�s failure to act on the claim within 120 days, the taxpayer may file a judicial claim via an appeal with the CTA of the CIR decision or unacted claim, within 30 days (a) from receipt of the decision; or (b) after the expiration of the 120-day period.

The 2-year period under Section 229 does not apply to appeals before the CTA in relation to claims for a refund or tax credit for unutilized creditable input VAT. Section 229 pertains to the recovery of taxes erroneously, illegally, or excessively collected. San Roque stressed that "input VAT is not �excessively� collected as understood under Section 229 because, at the time the input VAT is collected, the amount paid is correct and proper." It is, therefore, Section 112 which applies specifically with regard to claiming a refund or tax credit for unutilized creditable input VAT.

Upholding the ruling in Aichi, San Roque held that the 120+30 day period prescribed under Section 112(D) is mandatory and jurisdictional. The jurisdiction of the CTA over decisions or inaction of the CIR is only appellate in nature and, thus, necessarily requires the prior filing of an administrative case before the CIR under Section 112. The CTA can only acquire jurisdiction over a case after the CIR has rendered its decision, or after the lapse of the period for the CIR to act, in which case such inaction is considered a denial. A petition filed prior to the lapse of the 120-day period prescribed under said Section would be premature for violating the doctrine on the exhaustion of administrative remedies.

There is, however, an exception to the mandatory and jurisdictional nature of the 120+30 day period. The Court in San Roque noted that BIR Ruling No. DA-489-03, dated December 10, 2003, expressly stated that the "taxpayer-claimant need not wait for the lapse of the 120-day period before it could seek judicial relief with the CTA by way of Petition for Review." This BIR Ruling was recognized as a general interpretative rule issued by the CIR under Section 4 of the NIRC and, thus, applicable to all taxpayers. Since the CIR has exclusive and original jurisdiction to interpret tax laws, it was held that taxpayers acting in good faith should not be made to suffer for adhering to such interpretations. Section 246 of the Tax Code, in consonance with equitable estoppel, expressly provides that a reversal of a BIR regulation or ruling cannot adversely prejudice a taxpayer who in good faith relied on the BIR regulation or ruling prior to its reversal. Hence, taxpayers can rely on BIR Ruling No. DA-489-03 from the time of its issuance on December 10, 2003 up to its reversal by this Court in Aichi on October 6, 2010, where it was held that the 120+30 day period was mandatory and jurisdictional.

Accordingly, the general rule is that the 120+30 day period is mandatory and jurisdictional from the effectivity of the 1997 NIRC on January 1, 1998, up to the present. As an exception, judicial claims filed from December 10, 2003 to October 6, 2010 need not wait for the exhaustion of the 120-day period.12

From the foregoing, it is clear that the two-year period under Section 229 does not apply to claims for a refund or tax credit for unutilized creditable input VAT because it is not considered �excessively� collected. Instead, San Roque settled that Section 112 applies to claims for a refund or tax credit for unutilized creditable input VAT, thereby making the 120+30 day period prescribed therein mandatory and jurisdictional in nature.

As an exception to the mandatory and jurisdictional nature of the 120+30 day period, judicial claims filed between December 10, 2003 or from the issuance of BIR Ruling No. DA-489-03, up to October 6, 2010 or the reversal of the ruling in Aichi, need not wait for the lapse of the 120+30 day period in consonance with the principle of equitable estoppel.

In the present case, Taganito filed its judicial claim with the CTA on February 19, 2004, clearly within the period of exception of December 10, 2003 to October 6, 2010. Its judicial claim was, therefore, not prematurely filed and should not have been dismissed by the CTA En Banc.

WHEREFORE, the petition is GRANTED. The April 18, 2011 Decision and the August 9, 2011 Resolution of the Court of Tax Appeals En Banc, in CTA EB Case No. 559 are REVERSED and SET ASIDE. The July 31, 2009 Decision and the October 27, 2009 Resolution of the CTA Former Second Division in CTA Case No. 6867 are hereby REINSTATED.

The Commissioner of Internal Revenue is hereby ORDERED TO REFUND or, in the alternative, TO ISSUE A TAX CREDIT CERITICATE in favor of Taganito Mining Corporation the amount of THREE MILLION SIX HUNDRED THIRTY SIX THOUSAND EIGHT HUNDRED FIFTY FOUR PESOS AND 7/100 (P3,636,854.07), representing the unutilized input taxes attributable to its zero-rated sales from January 1, 2002 to December 31, 2002.

SO ORDERED.cralawlawlibrary

Carpio, (Chairperson), Brion, Del Castillo, and Leonen, JJ., concur.

Endnotes:


1Rollo, pp. 62-76; penned by Associate Justice Cielito N. Mindaro-Grulla, with Associate Justice Juanito C. Castaneda, Jr., Associate Justice Erlinda P. Uy, Associate Justice Caesar A. Casanova, and Associate Justice Olga Palanca-Enriquez, concurring; and Presiding Justice Ernesto D. Acosta, Associate Justice Lovell R. Bautista, Associate Justice Esperanza R. Fabon-Victorino, and Associate Justice Amelia R. Cotangco-Manalastas, dissenting.

2 Id. at 96-106.

3 Id. at 115-132.

4 Id. at 131.

5 G.R. No. 184823, October 6, 2010, 632 SCRA 422.

6 (3) Cases or matters heard by a division shall be decided or resolved with the concurrence of a majority of the Members who actually took part in the deliberations on the issues in the case and voted thereon, and in no case without the concurrence of at least three of such Members. When the required number is not obtained, the case shall be decided en banc: Provided, that no doctrine or principle of law laid down by the court in a decision rendered en banc or in division may be modified or reversed except by the court sitting en banc.

7Rollo, pp. 17-18.

8 Id. at 170.

9 February 12, 2013, 690 SCRA 336.

10 Id.

11 G.R. No. 197525, June 4, 2014.

12 Visayas Geothermal Power Company v. Commissioner of Internal Revenue, G.R. No. 197525, June 4, 2014.



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  • A.C. No. 10134, November 26, 2014 - PHILIPPINE ASSOCIATION OF COURT EMPLOYEES (PACE), REPRESENTED BY ITS PRESIDENT, ATTY. VIRGINIA C. RAFAEL, Complainant, v. ATTY. EDNA M. ALIBUTDAN-DIAZ, Respondent.

  • G.R. No. 190322, November 26, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. VIRGILIO AMORA Y VISCARRA, Accused-Appellant.

  • G.R. No. 183551, November 12, 2014 - THE PEOPLE OF THE PHILIPPINES, Petitioner, v. ENGR. RODOLFO YECYEC, ROGELIO BINAS, ISIDRO VICTA, IRENEO VI�A, RUDY GO, JUANITO TUQUIB, ROMEO BUSTILLO, FELIX OBALLAS, CASTEO ESCLAMADO, RICARDO LUMACTUD, LEOPOLDO PELIGRO, PATERNO NANOLAN, CARLITO SOLATORIO, MEDARDO ABATON, FEDIL RABANES, FELIX HINGKING, BENJAMIN TOTO, EUFROCINO YBA�EZ, FELOMINO OBSIOMA, LORETO PEROCHO, MARANIE UNGON, NOYNOY ANGCORAN, ROLANDO YUZON, NESTOR CHAVEZ, LEONARDO PREJAN, PRIMO LIBOT, NEMESIO ABELLA, IRENEO LICUT, PROCESO GOLDE, EPIFANIO LABRADOR, AND BRANCH 11, REGIONAL TRIAL COURT (MANOLO FORTICH, BUKIDNON), Respondents.

  • G.R. No. 190834, November 26, 2014 - ARIEL T. LIM, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 201284, November 19, 2014 - LUVIMIN CEBU MINING CORP. AND LUVIMIN PORT SERVICES COMPANY, INC., Petitioners, v. CEBU PORT AUTHORITY AND PORT MANAGER ANGELO C. VERDAN, Respondents.

  • G.R. No. 189861, November 19, 2014 - MICHELIN ASIA APPLICATION CENTER, INC., Petitioner, v. MARIO J. ORTIZ, PACIFIC SUPPORT PETITIONER, Respondent.

  • G.R. No. 209590, November 19, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GABRIEL DUCAY Y BALAN, Accused-Appellant.

  • G.R. No. 196102, November 26, 2014 - GOVERNMENT SERVICE INSURANCE SYSTEM, Petitioner, v. AURELIA Y. CALUMPIANO, Respondent.

  • G.R. No. 206379, November 19, 2014 - CECILIA PAGADUAN, Petitioner, v. CIVIL SERVICE COMMISSION* AND REMA MARTIN SALVADOR, Respondents.

  • G.R. No. 183795, November 12, 2014 - PRUDENTIAL BANK (NOW BANK OF THE PHILIPPINE ISLANDS) AS THE DULY APPOINTED ADMINISTRATOR OF THE ESTATE OF JULIANA DIEZ VDA. DE GABRIEL, Petitioner, v. AMADOR A. MAGDAMIT, JR., ON HIS BEHALF AND AS SUBSTITUTED HEIR (SON) OF AMADOR MAGDAMIT, SR., AND AMELIA F. MAGDAMIT, AS SUBSTITUTED HEIR (WIDOW) OF AMADOR MAGDAMIT, SR., Respondents.

  • G.R. No. 154291, November 12, 2014 - LOPEZ REALTY, INC. AND ASUNCION LOPEZ-GONZALES, Petitioners, v. SPOUSES REYNALDO TANJANGCO AND MARIA LUISA ARGUELLES-TANJANGCO, Respondents.

  • G.R. No. 189405, November 19, 2014 - SHERWIN DELA CRUZ, Petitioner, v. PEOPLE OF THE PHILIPPINES AND CARLOS ALBERTO L. GONZALES, IN BEHALF OF HIS DECEASED BROTHER, JEFFREY WERNHER L. GONZALES, Respondents.

  • G.R. No. 194068, November 26, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BENJIE CONSORTE Y FRANCO, Accused-Appellant.

  • A.M. No. SB-12-19-P [Formerly OCA IPI No. 10-26-SB-P], November 18, 2014 - CIVIL SERVICE COMMISSION, Complainant, v. HERMINIGILDO L. ANDAL, SECURITY GUARD II, SANDIGANBAYAN, QUEZON CITY, Respondent.

  • A.M. No. P-12-3076 (Formerly OCA I.P.I. No. 11-3612-P), November 18, 2014 - NOVO A. LUCAS, Complainant, v. ROLANDO A. DIZON, SHERIFF IV, OFFICE OF THE CLERK OF COURT, REGIONAL TRIAL COURT, STO. DOMINGO, NUEVA ECIJA, Respondent.

  • A.C. No. 7054, November 11, 2014 - CONRADO N. QUE, Complainant, v. ATTY. ANASTACIO E. REVILLA, JR., Respondent.

  • G.R. No. 191260, November 24, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MELCHOR D. BRITA, Accused-Appellant.

  • G.R. No. 176102, November 26, 2014 - ROSAL HUBILLA Y CARILLO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 199032, November 19, 2014 - RETIRED SPO4 BIENVENIDO LAUD, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 200877, November 12, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CHARVE JOHN LAGAHIT, Accused-Appellant.

  • G.R. No. 208567, November 26, 2014 - JEANETTE V. MANALO, VILMA P. BARRIOS, LOURDES LYNN MICHELLE FERNANDEZ AND LEILA B. TAI�O, Petitioners, v. TNS PHILIPPINES INC., AND GARY OCAMPO, Respondents.

  • G.R. No. 198076, November 19, 2014 - TAGANITO MINING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • A.M. No. RTJ-14-2399 [Formerly A.M. OCA IPI No. 13-4013-RTJ], November 19, 2014 - GASPAR BANDOY, Complainant, v. JUDGE JOSE S. JACINTO, JR., PRESIDING JUDGE, BRANCH 45, AND ACTING PRESIDING JUDGE, BRANCH 46, BOTH AT REGIONAL TRIAL COURT, SAN JOSE, OCCIDENTAL MINDORO, Respondent.

  • G.R. No. 197567, November 19, 2014 - GOVERNOR ENRIQUE T. GARCIA, JR., Petitioner, v. OFFICE OF THE OMBUDSMAN, LEONARDO B. ROMAN, ROMEO L. MENDIOLA, PASTOR P. VICHUACO, AURORA J. TIAMBENG, AND NUMERIANO G. MEDINA, Respondents.

  • G.R. No. 207175, November 26, 2014 - EDUARDO MAGSUMBOL, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 201195, November 26, 2014 - TAGANITO MINING CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 183872, November 17, 2014 - OWEN PROSPER A. MACKAY, Petitioner, v. SPOUSES DANA CASWELL AND CERELINA CASWELL, Respondents.

  • G.R. No. 205144, November 26, 2014 - MARGIE BALERTA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 166923, November 26, 2014 - PHILIPPINE MIGRANTS RIGHTS WATCH, INC., ON ITS OWN BEHALF AND ON BEHALF OF ITS MEMBER-OVERSEAS FILIPINO WORKERS, JESUS REYES AND RODOLFO MACOROL, Petitioners, v. OVERSEAS WORKERS WELFARE ADMINISTRATION AND ITS BOARD OF TRUSTEES COMPOSED OF HON. PATRICIA A. STO. TOMAS, VIRGILIO R. ANGELO, MANUEL G. IMSON, THE SECRETARY OF FOREIGN AFFAIRS, REPRESENTED BY UNDERSECRETARY JOSE S. BRILLANTES, ROSALINDA BALDOZ, THE SECRETARY OF BUDGET AND MANAGEMENT, REPRESENTED BY ASSISTANT SECRETARY EDUARDO P. OPIDA, MINA C. FIGUEROA, VICTORINO F. BALAIS, CAROLINE R. ROGGE, GREGORIO S. OCA, CORAZON P. CARSOLA AND VIRGINIA J. PASALO, Respondents.

  • G.R. No. 192300, November 24, 2014 - NATIONAL POWER CORPORATION, Petitioner, v. MUNICIPAL GOVERNMENT OF NAVOTAS, SANGGUNIANG BAYAN OF NAVOTAS AND MANUEL T. ENRIQUEZ, IN HIS CAPACITY AS MUNICIPAL TREASURER OF NAVOTAS, Respondents.

  • G.R. No. 179080, November 26, 2014 - EDIGARDO GEROCHE, ROBERTO GARDE AND GENEROSO MARFIL ALIAS �TAPOL�, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 185565, November 26, 2014 - LOADSTAR SHIPPING COMPANY, INCORPORATED AND LOADSTAR INTERNATIONAL SHIPPING COMPANY, INCORPORATED, Petitioners, v. MALAYAN INSURANCE COMPANY, INCORPORATED, Respondent.

  • G.R. No. 193117, November 26, 2014 - HEIRS OF SPOUSES ANGEL LIWAGON AND FRANCISCA DUMALAGAN, NAMELY: NARCISA LIWAGON-LAGANG, REPRESENTED BY HER HEIR VICTOR LIWAGON LAGANG, LEONCIO LIWAGON, REPRESENTED BY HIS HEIR GERONIMA VDA. LIWAGON, AND JOSEFINA LIWAGON-ESCAUSO REPRESENTED BY THEIR ATTORNEY-IN-FACT AND FOR HERSELF, JOSEFINA LIWAGON-ESCAUSO, Petitioners, v. HEIRS OF SPOUSES DEMETRIO LIWAGON AND REGINA LIWAGON, NAMELY: RODRIGO LIWAGON, MINENCIA LIWAGON-OMITTER, JOSEFINA LIWAGON-NUEVO, TERESITO LIWAGON AND DANILO LIWAGON, Respondents.

  • A.M. No. P-10-2800 [Formerly A.M. No. 10-5-66-MTC], November 18, 2014 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. MRS. AURORA T. ZU�IGA, CLERK OF COURT II, MRS. MINDA H. CERVANTES, STENOGRAPHER 1, BOTH OF MUNICIPAL TRIAL COURT (MTC) VIRAC, CATANDUANES, AND MR. PEPITO F. LUCERO, INTERPRETER III, REGIONAL TRIAL COURT, BR. 43, VIRAC, CATANDUANES, Respondents.

  • G.R. No. 212398, November 25, 2014 - EMILIO RAMON �E.R.� P. EJERCITO, Petitioner, v. HON. COMMISSION ON ELECTIONS AND EDGAR �EGAY� S. SAN LUIS, Respondents.

  • G.R. No. 212584, November 25, 2014 - ALROBEN J. GOH, Petitioner, v. HON. LUCILO R. BAYRON AND COMMISSION ON ELECTIONS, Respondents.

  • G.R. No. 210831, November 26, 2014 - SPOUSES TAGUMPAY N. ALBOS AND AIDA C. ALBOS, Petitioners, v. SPOUSES NESTOR M. EMBISAN AND ILUMINADA A. EMBISAN, DEPUTY SHERIFF MARINO V. CACHERO, AND THE REGISTER OF DEEDS OF QUEZON CITY, Respondents.

  • G.R. No. 125346, November 11, 2014 - LA SUERTE CIGAR & CIGARETTE FACTORY, Petitioner, v. COURT OF APPEALS AND COMMISSIONER OF INTERNAL REVENUE, Respondents.; G.R. Nos. 136328-29 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. FORTUNE TOBACCO CORPORATION, Respondent.; G.R. No. 144942 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LA SUERTE CIGAR & CIGARETTE FACTORY, Respondent.; G.R. No. 148605 - STERLING TOBACCO CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.; G.R. No. 158197 - LA SUERTE CIGAR & CIGARETTE FACTORY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.; G.R. No. 165499 -LA SUERTE CIGAR & CIGARETTE FACTORY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 209651, November 26, 2014 - MARCELO INVESTMENT AND MANAGEMENT CORPORATION, AND THE HEIRS OF EDWARD T. MARCELO, NAMELY, KATHERINE J. MARCELO, ANNA MELINDA J. MARCELO REVILLA, AND JOHN STEVEN J. MARCELO, Petitioners, v. JOSE T. MARCELO, JR., Respondent.

  • G.R. No. 187836, November 25, 2014 - SOCIAL JUSTICE SOCIETY (SJS) OFFICERS, NAMELY, SAMSON S. ALCANTARA, AND VLADIMIR ALARIQUE T. CABIGAO, Petitioners, v. ALFREDO S. LIM, IN HIS CAPACITY AS MAYOR OF THE CITY OF MANILA, Respondent.; G.R. NO. 187916 - JOSE L. ATIENZA, JR., BIENVINIDO M. ABANTE, MA. LOURDES M. ISIP-GARCIA, RAFAEL P. BORROMEO JOCELYN DAWIS-ASUNCION, MINORS MARIAN REGINA B. TARAN, MACAILA RICCI B. TARAN, RICHARD KENNETH B. TARAN, REPRESENTED AND JOINED BY THEIR PARENTS RICHARD AND MARITES TARAN, MINORS CZARINA ALYSANDRA C. RAMOS, CEZARAH ADRIANNA C. RAMOS, AND CRISTEN AIDAN C. RAMOS REPRESENTED AND JOINED BY THEIR MOTHER DONNA C. RAMOS, MINORS JAZMIN SYLLITA T. VILA AND ANTONIO T. CRUZ IV, REPRESENTED AND JOINED BY THEIR MOTHER MAUREEN C. TOLENTINO, Petitioners, v. MAYOR ALFREDO S. LIM, VICE MAYOR FRANCISCO DOMAGOSO, COUNCILORS ARLENE W. KOA, MOISES T. LIM, JESUS FAJARDO LOUISITO N. CHUA, VICTORIANO A. MELENDEZ, JOHN MARVIN C. NIETO, ROLANDO M. VALERIANO, RAYMUNDO R. YUPANGCO, EDWARD VP MACEDA, RODERICK D. VALBUENA, JOSEFINA M. SISCAR, SALVADOR PHILLIP H. LACUNA, LUCIANO M. VELOSO, CARLO V. LOPEZ, ERNESTO F. RIVERA,[1] DANILO VICTOR H. LACUNA, JR., ERNESTO G. ISIP, HONEY H. LACUNA-PANGAN, ERNESTO M. DIONISO, JR. AND ERICK IAN O. NIEVA, Respondents.; CHEVRON PHILIPPINES INC., PETRON CORPORATION AND PILIPINAS SHELL PETROLEUM CORPORATION, Intervenors.

  • LEONEN, J. - CONCURRING AND DISSENTING OPINION - G.R. No. 187836, November 25, 2014 - SOCIAL JUSTICE SOCIETY (SJS) OFFICERS, NAMELY, SAMSON S. ALCANTARA, AND VLADIMIR ALARIQUE T. CABIGAO, Petitioners, v. ALFREDO S. LIM, IN HIS CAPACITY AS MAYOR OF THE CITY OF MANILA, Respondent.; G.R. NO. 187916 - JOSE L. ATIENZA, JR., BIENVINIDO M. ABANTE, MA. LOURDES M. ISIP-GARCIA, RAFAEL P. BORROMEO JOCELYN DAWIS-ASUNCION, MINORS MARIAN REGINA B. TARAN, MACAILA RICCI B. TARAN, RICHARD KENNETH B. TARAN, REPRESENTED AND JOINED BY THEIR PARENTS RICHARD AND MARITES TARAN, MINORS CZARINA ALYSANDRA C. RAMOS, CEZARAH ADRIANNA C. RAMOS, AND CRISTEN AIDAN C. RAMOS REPRESENTED AND JOINED BY THEIR MOTHER DONNA C. RAMOS, MINORS JAZMIN SYLLITA T. VILA AND ANTONIO T. CRUZ IV, REPRESENTED AND JOINED BY THEIR MOTHER MAUREEN C. TOLENTINO, Petitioners, v. MAYOR ALFREDO S. LIM, VICE MAYOR FRANCISCO DOMAGOSO, COUNCILORS ARLENE W. KOA, MOISES T. LIM, JESUS FAJARDO LOUISITO N. CHUA, VICTORIANO A. MELENDEZ, JOHN MARVIN C. NIETO, ROLANDO M. VALERIANO, RAYMUNDO R. YUPANGCO, EDWARD VP MACEDA, RODERICK D. VALBUENA, JOSEFINA M. SISCAR, SALVADOR PHILLIP H. LACUNA, LUCIANO M. VELOSO, CARLO V. LOPEZ, ERNESTO F. RIVERA,[1] DANILO VICTOR H. LACUNA, JR., ERNESTO G. ISIP, HONEY H. LACUNA-PANGAN, ERNESTO M. DIONISO, JR. AND ERICK IAN O. NIEVA, Respondents.; CHEVRON PHILIPPINES INC., PETRON CORPORATION AND PILIPINAS SHELL PETROLEUM CORPORATION, Intervenors.

  • G.R. No. 204025, November 26, 2014 - MARIA LINA S. VELAYO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 208749, November 26, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ANECITO ESTIBAL Y CALUNGSAG, Accused-Appellant.

  • G.R. No. 187987, November 26, 2014 - VICENTE TORRES, JR., CARLOS VELEZ, AND THE HEIRS OF MARIANO VELEZ, NAMELY: ANITA CHIONG VELEZ, ROBERT OSCAR CHIONG VELEZ, SARAH JEAN CHIONG VELEZ AND TED CHIONG VELEZ, Petitioners, v. LORENZO LAPINID AND JESUS VELEZ, Respondents.

  • G.R. No. 191672, November 25, 2014 - DENNIS A. B. FUNA, Petitioner, v. THE CHAIRMAN, CIVIL SERVICE COMMISSION, FRANCISCO T. DUQUE III, EXECUTIVE SECRETARY LEANDRO R. MENDOZA, OFFICE OF THE PRESIDENT, Respondents.

  • G.R. No. 178512, November 26, 2014 - ALFREDO DE GUZMAN, JR., Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • A.C. No. 10240 [Formerly CBD No. 11-3241], November 25, 2014 - ESTRELLA R. SANCHEZ, Complainant, v. ATTY. NICOLAS C. TORRES, M.D., Respondent.

  • G.R. No. 197590, November 24, 2014 - BUREAU OF INTERNAL REVENUE, AS REPRESENTED BY THE COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. COURT OF APPEALS, SPOUSES ANTONIO VILLAN MANLY, AND RUBY ONG MANLY, Respondents.

  • G.R. No. 167290, November 26, 2014 - HERMANO OIL MANUFACTURING & SUGAR CORPORATION, Petitioner, v. TOLL REGULATORY BOARD, ENGR. JAIME S. DUMLAO, JR., PHILIPPINE NATIONAL CONSTRUCTION CORPORATION (PNCC) AND DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (DPWH), Respondents.

  • G.R. No. 161589, November 24, 2014 - PENTA PACIFIC REALTY CORPORATION, Petitioner, v. LEY CONSTRUCTION AND DEVELOPMENT CORPORATION, Respondents.

  • G.R. No. 209202, November 19, 2014 - CATALINO B. BELMONTE, JR., Petitioner, v. C.F. SHARP CREW MANAGEMENT, INC.,/JUAN JOSE P. ROCHA AND JAMES FISHER (GUERNSEY) LTD., Respondents.

  • G.R. No. 209201, November 19, 2014 - NEW FILIPINO MARITIME AGENCIES INC., ST. PAUL MARITIME CORP., AND ANGELINA T. RIVERA, Petitioners, v. MICHAEL D. DESPABELADERAS, Respondent.

  • G.R. No. 208740, November 19, 2014 - CORPORATE STRATEGIES DEVELOPMENT CORP., AND RAFAEL R. PRIETO, Petitioners, v. NORMAN A. AGOJO, Respondent.

  • G.R. No. 205015, November 19, 2014 - MA. MIMIE CRESCENCIO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 204589, November 19, 2014 - RIZALDY SANCHEZ Y CAJILI, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 186455, November 19, 2014 - PEOPLE OF THE PHILIPPINES, Petitioner, v. ROSALINDA CASABUENA, Respondent.

  • G.R. No. 192924, November 26, 2014 - PHILIPPINE AIRLINES, INC., Petitioner, v. REYNALDO V. PAZ, Respondent.

  • A.M. No. P-14-3270 [formerly OCA IPI No. 11-3579-P], November 18, 2014 - ANGELITO P. MIRANDA, Complainant, v. MA. THERESA M. FERNANDEZ, CLERK III, METROPOLITAN TRIAL COURT, QUEZON CITY, Respondent.

  • A.M. No. P-11-2979 [formerly OCA IPI No. 10-3352-P], November 18, 2014 - ELLA M. BARTOLOME, Complainant, v. ROSALIE B. MARANAN, COURT STENOGRAPHER III, REGIONAL TRIAL COURT, BRANCH 20, IMUS, CAVITE, Respondent.

  • A.C. No. 4697, November 25, 2014 - FLORENCIO A. SALADAGA, Complainant, v. ATTY. ARTURO B. ASTORGA, Respondent.; A.C. NO. 4728 - FLORENCIO A. SALADAGA, Complainant, v. ATTY. ARTURO B. ASTORGA, Respondent.

  • G.R. No. 211424, November 26, 2014 - DAVAO HOLIDAY TRANSPORT SERVICES CORPORATION, Petitioner, v. SPOUSES EULOGIO AND CARMELITA EMPHASIS, Respondent.

  • G.R. No. 200894, November 10, 2014 - LUZVIMINDA APRAN CANLAS, Petitioner, v. REPUBLIC OF THE PHILIPPINES, Respondent.

  • G.R. No. 175410, November 12, 2014 - SMI-ED PHILIPPINES TECHNOLOGY, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 190901, November 12, 2014 - AMADA COTONER-ZACARIAS, Petitioner, v. SPOUSES ALFREDO REVILLA AND THE HEIRS OF PAZ REVILLA, Respondents.

  • G.R. No. 199402, November 12, 2014 - PEOPLE OF THE PHILIPPINES, Appellee, v. ENRIQUE QUINTOS Y BADILLA, Accused-Appellant.

  • G.R. No. 156330, November 19, 2014 - NEDLLOYD LIJNEN B.V. ROTTERDAM AND THE EAST ASIATIC CO., LTD., Petitioners, v. GLOW LAKS ENTERPRISES, LTD., Respondent.

  • G.R. No. 142983, November 26, 2014 - SOLIDBANK CORPORATION, Petitioner, v. GOYU & SONS, INC., GO SONG HIAP, BETTY CHIU SUK YING, NG CHING KWOK, YEUNG SHUK HING, AND THEIR RESPECTIVE SPOUSES, AND MALAYAN INSURANCE COMPANY, INC., Respondents; RIZAL COMMERCIAL BANKING CORPORATION, Respondent (Intervenor).

  • A.M. No. RTJ-13-2360 (Formerly A.M. OCA IPI No. 08-3010-RTJ), November 19, 2014 - DOROTHY FE MAH-AREVALO, Complainant, v. JUDGE CELSO L. MANTUA, REGIONAL TRIAL COURT OF PALOMPON, LEYTE, BRANCH 17, Respondent.

  • G.R. No. 190486, November 26, 2014 - STANLEY FINE FURNITURE, ELENA AND CARLOS WANG, Petitioners, v. VICTOR T. GALLANO AND ENRIQUITO SIAREZ, Respondents.

  • G.R. No. 179518, November 11, 2014 - BANK OF THE PHILIPPINE ISLANDS, Petitioner, v. VICENTE VICTOR C. SANCHEZ, HEIRS OF KENNETH NEREO SANCHEZ, REPRESENTED BY FELISA GARCIA YAP, AND HEIRS OF IMELDA C. VDA. DE SANCHEZ, REPRESENTED BY VICENTE VICTOR C. SANCHEZ, Respondents.; G.R. NO. 179835 - GENEROSO TULAGAN, HEIRS OF ARTURO MARQUEZ, REPRESENTED BY ROMMEL MARQUEZ, AND VARIED TRADERS CONCEPT, INC., REPRESENTED BY ITS PRESIDENT AND GENERAL MANAGER, ANTHONY QUINA, Petitioners, v. VICENTE VICTOR C. SANCHEZ, HEIRS OF KENNETH NEREO SANCHEZ, REPRESENTED BY FELISA GARCIA YAP, AND HEIRS OF IMELDA C. VDA. DE SANCHEZ, REPRESENTED BY VICENTE VICTOR C. SANCHEZ, JESUS V. GARCIA, AND TRANSAMERICAN SALES & EXPOSITION, INC., Respondents.; G.R. NO. 179954 - REYNALDO V. MANIWANG, Petitioner, v. VICENTE VICTOR C. SANCHEZ AND FELISA GARCIA YAP, Respondents.

  • G.R. No. 172652, November 26, 2014 - METROPOLITAN BANK AND TRUST COMPANY, Petitioner, v. WILFRED N. CHIOK, Respondent.; G.R. No. 175302 - BANK OF THE PHILIPPINE ISLANDS, Petitioner, v. WILFRED N. CHIOK, Respondent.; G.R. No. 175394 - GLOBAL BUSINESS BANK, INC., Petitioner, v. WILFRED N. CHIOK, Respondent.

  • G.R. No. 175707, November 19, 2014 - FORT BONIFACIO DEVELOPMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE AND REVENUE DISTRICT OFFICER, REVENUE DISTRICT NO. 44, TAGUIG AND PATEROS, BUREAU OF INTERNAL REVENUE, Respondents.; G.R. NO. 18003 - FORT BONIFACIO DEVELOPMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE AND REVENUE DISTRICT OFFICER, REVENUE DISTRICT NO. 44, TAGUIG AND PATEROS, BUREAU OF INTERNAL REVENUE, Respondents.; G.R. No. 181092 - 5 FORT BONIFACIO DEVELOPMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE AND REVENUE DISTRICT OFFICER, REVENUE DISTRICT NO. 44, TAGUIG AND PATEROS, BUREAU OF INTERNAL REVENUE, Respondents.

  • G.R. No. 196122, November 12, 2014 - JOEL B. MONANA, Petitioner, v. MEC GLOBAL SHIPMANAGEMENT AND MANNING CORPORATION AND HD HERM DAVELSBERG GMBH, Respondents.

  • G.R. No. 210987, November 24, 2014 - THE PHILIPPINE AMERICAN LIFE AND GENERAL INSURANCE COMPANY, Petitioner, v. THE SECRETARY OF FINANCE AND THE COMMISSIONER OF INTERNAL REVENUE, Respondents.

  • A.C. No. 5440, November 26, 2014 - SPOUSES NICASIO AND DONELITA SAN PEDRO, Complainants, v. ATTY. ISAGANI A. MENDOZA, Respondent.

  • A.M. No. RTJ-11-2290 [Formerly OCA IPI No. 08-2954-RTJ], November 18, 2014 - MARILOU T. RIVERA, Complainant, v. JUDGE JAIME C. BLANCAFLOR, REGIONAL TRIAL COURT, BRANCH 26, STA. CRUZ, LAGUNA, Respondent.

  • G.R. No. 194751, November 26, 2014 - AURORA N. DE PEDRO, Petitioner, v. ROMASAN DEVELOPMENT CORPORATION, Respondent.

  • G.R. No. 205487, November 12, 2014 - ORION SAVINGS BANK, Petitioner, v. SHIGEKANE SUZUKI, Respondent.

  • G.R. No. 184203, November 26, 2014 - CITY OF LAPU-LAPU, Petitioner, v. PHILIPPINE ECONOMIC ZONE AUTHORITY, Respondent.; G.R. NO. 187583 - PROVINCE OF BATAAN, REPRESENTED BY GOVERNOR ENRIQUE T. GARCIA, JR., AND EMERLINDA S. TALENTO, IN HER CAPACITY AS PROVINCIAL TREASURER OF BATAAN, Petitioners, v. PHILIPPINE ECONOMIC ZONE AUTHORITY, Respondent.

  • G.R. No. 182601, November 10, 2014 - JOEY M. PESTILOS, DWIGHT MACAPANAS, MIGUEL GACES, JERRY FERNANDEZ AND RONALD MUNOZ, Petitioners, v. MORENO GENEROSO AND PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 187836, November 25, 2014 - SOCIAL JUSTICE SOCIETY (SJS) OFFICERS, NAMELY, SAMSON S. ALCANTARA, AND VLADIMIR ALARIQUE T. CABIGAO, Petitioners, v. ALFREDO S. LIM, IN HIS CAPACITY AS MAYOR OF THE CITY OF MANILA, Respondent.; G.R. No. 187916 - JOSE L. ATIENZA, JR., BIENVINIDO M. ABANTE, MA. LOURDES M. ISIP-GARCIA, RAFAEL P. BORROMEO JOCELYN DAWIS-ASUNCION, MINORS MARIAN REGINA B. TARAN, MACAILA RICCI B. TARAN, RICHARD KENNETH B. TARAN, REPRESENTED AND JOINED BY THEIR PARENTS RICHARD AND MARITES TARAN, MINORS CZARINA ALYSANDRA C. RAMOS, CEZARAH ADRIANNA C. RAMOS, AND CRISTEN AIDAN C. RAMOS REPRESENTED AND JOINED BY THEIR MOTHER DONNA C. RAMOS, MINORS JAZMIN SYLLITA T. VILA AND ANTONIO T. CRUZ IV, REPRESENTED AND JOINED BY THEIR MOTHER MAUREEN C. TOLENTINO, Petitioners, v. MAYOR ALFREDO S. LIM, VICE MAYOR FRANCISCO DOMAGOSO, COUNCILORS ARLENE W. KOA, MOISES T. LIM, JESUS FAJARDO LOUISITO N. CHUA, VICTORIANO A. MELENDEZ, JOHN MARVIN C. NIETO, ROLANDO M. VALERIANO, RAYMUNDO R. YUPANGCO, EDWARD VP MACEDA, RODERICK D. VALBUENA, JOSEFINA M. SISCAR, SALVADOR PHILLIP H. LACUNA, LUCIANO M. VELOSO, CARLO V. LOPEZ, ERNESTO F. RIVERA,1 DANILO VICTOR H. LACUNA, JR., ERNESTO G. ISIP, HONEY H. LACUNA-PANGAN, ERNESTO M. DIONISO, JR. AND ERICK IAN O. NIEVA, Respondents.; CHEVRON PHILIPPINES INC., PETRON CORPORATION AND PILIPINAS SHELL PETROLEUM CORPORATION, Intervenors.

  • G.R. No. 204142, November 19, 2014 - HONDA CARS PHILIPPINES, INC., Petitioner, v. HONDA CARS TECHNICAL SPECIALIST AND SUPERVISORS UNION, Respondent.

  • G.R. No. 172218, November 26, 2014 - FELICIANO B. DUYON, SUBSTITUTED BY HIS CHILDREN: MAXIMA R. DUYON-ORSAME, EFREN R. DUYON, NOVILYN R. DUYON, ELIZABETH R. DUYON-SIBUMA, MODESTO R. DUYON, ERROL R. DUYON, AND DIVINA R. DUYON-VINLUAN, Petitioners, v. THE FORMER SPECIAL FOURTH DIVISION OF THE COURT OF APPEALS AND ELEONOR P. BUNAG-CABACUNGAN, RESPONDENTS.FELICIANO B. DUYON, SUBSTITUTED BY HIS CHILDREN: MAXIMA R. DUYON-ORSAME, EFREN R. DUYON, NOVILYN R. DUYON, ELIZABETH R. DUYON-SIBUMA, MODESTO R. DUYON, ERROL R. DUYON, AND DIVINA R. DUYON-VINLUAN, Petitioners, v. THE FORMER SPECIAL FOURTH DIVISION OF THE COURT OF APPEALS AND ELEONOR P. BUNAG-CABACUNGAN, Respondents.

  • G.R. No.199008, November 19, 2014 - DANILO ALMERO, TERESITA ALAGON, CELIA BULASO, LUDY RAMADA, REGINA GEGREMOSA, ISIDRO LAZARTE, THELMA EMBARQUE, FELIPE LAZARTE, GUILERMA LAZARTE, DULCESIMA BENIMELE, Petitioners, v. HEIRS OF MIGUEL PACQUING, AS REPRESENTED BY LINDA PACQUING�FADRILAN, Respondents.

  • G.R. No. 204700, November 24, 2014 - EAGLERIDGE DEVELOPMENT CORPORATION, MARCELO N. NAVAL AND CRISPIN I. OBEN, Petitioners, v. CAMERON GRANVILLE 3 ASSET MANAGEMENT, INC., Respondent.

  • G.R. No. 166790, November 19, 2014 - JUAN P. CABRERA, Petitioner, v. HENRY YSAAC, Respondent.

  • G.R. No. 193551, November 19, 2014 - HEIRS OF GREGORIO LOPEZ, REPRESENTED BY ROGELIA LOPEZ, ET AL., Petitioners, v. DEVELOPMENT BANK OF THE PHILIPPINES [NOW SUBSTITUTED BY PHILIPPINE INVESTMENT TWO (SPV-AMC), INC.], Respondents.