Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2015 > August 2015 Decisions > G.R. No. 195175, August 10, 2015 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TOLEDO POWER COMPANY, Respondent.; G.R. NO. 199645 - TOLEDO POWER COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.:




G.R. No. 195175, August 10, 2015 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TOLEDO POWER COMPANY, Respondent.; G.R. NO. 199645 - TOLEDO POWER COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

PHILIPPINE SUPREME COURT DECISIONS

FIRST DIVISION

G.R. No. 195175, August 10, 2015

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TOLEDO POWER COMPANY, Respondent.

[G.R. NO. 199645]

TOLEDO POWER COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

D E C I S I O N

SERENO, C.J.:

Before the Court are consolidated Petitions for review on certiorari assailing the Decisions of the Court of Tax Appeals En Banc (CTA En Banc) dated 15 September 20101 and 7 July 20112 and Resolutions dated 12 January 20113 and 7 December 20114 in C.T.A. EB Nos. 589 and 708, respectively.

THE FACTS


Toledo Power Company (TPC) is engaged in the business of power generation and subsequent sale thereof to the National Power Corporation (NPC), Cebu Electric Cooperative III (CEBECO), Atlas Consolidated Mining and Development Corporation, and Atlas Fertilizer Corporation.

Pursuant to Section 6, Chapter II5 of Republic Act (R.A.) No. 9136, otherwise known as the Electric Power Industry Reform Act of 2001 (EPIRA),6 value-added tax (VAT) on sales of generated power by generation companies are zero-rated.

C.T.A. EB No. 5897redarclaw

On 23 December 2004, TPC filed a claim for refund with the Bureau of Internal Revenue (BIR), Revenue District Office (RDO) No. 83, for alleged unutilized input VAT for the four quarters of 2004 in the total amount of P17,443,855.22.

TPC�s claim was elevated to the CTA on 24 April 2006 and docketed as C.T.A. Case No. 7471.

The CTA First Division partly granted the Petition and ordered the refund of P8,617,425.41 to TPC.

In its Motion for Reconsideration, the CIR raised the issue of failure to submit the legally required documents in its administrative application for a refund; but on 15 September 2010, the CTA En Banc denied the CIR�s appeal.� The court ruled that the non-submission of supporting documents to the administrative level is not fatal to the claim for a refund.� Since the CTA is a court of record, cases filed before it are litigated de novo, and party litigants should prove every minute aspect of their cases.� Finally, the appellate court found that the issue of non-submission of complete documents was belatedly raised by the CIR in its Motion for Reconsideration of the Decision of the CTA First Division. The appellate court held that parties cannot be permitted to change their theory on appeal, because to do so will be unfair to the adverse party.

C.T.A. EB No. 7088redarclaw

On 23 December 2004, TPC filed with BIR RDO No. 83 an administrative claim for the refund of the alleged unutilized input VAT for the four quarters of 2003 in the total amount of P15,838,539.48.

On 22 April 2005, TPC filed the first Petition with the CTA for the refund of unutilized input VAT in the amount of P3,907,783.80 for the first quarter of 2003. The Petition was docketed as C.T.A. Case No. 7233.

Also filed by TPC on 22 July 2005 was another Petition docketed as C.T.A. Case No. 7294.� Claimed therein was the refund of alleged unutilized input VAT for the second quarter of 2003 in the total amount of P2,124,847.14.

The two Petitions filed by TPC were consolidated. On 15 December 2009, the First Division partly granted the refund, but only in the amount of P185,395.11 (original Decision). 9redarclaw

Upon Motion for Reconsideration of both parties, the Special First Division rendered an Amended Decision on 1 December 2010. The original Decision was set aside and the Motion for Reconsideration of the CIR, granted.� Citing CIR v. Aichi Forging Company of Asia, Inc. (Aichi),10 the CTA Special First Division ruled that it had no jurisdiction over TPC�s Petitions, which were thus dismissed.

The appeal of TPC to the CTA En Banc was also dismissed on 7 July 2011. The appellate court ruled that in accordance with this Court�s Decision in Aichi, the Petition in C.T.A. Case No. 7233 was considered prematurely filed, while that in C.T.A. Case No. 7294 was filed late.

The Petitions

The CIR filed a Petition before this Court assailing the Decision of the CTA En Banc in C.T.A. EB No. 589, docketed as G.R. No. 195175.� The CIR mainly points out that the law requires the submission of complete supporting documents to the BIR before the 120-day audit period shall apply, and before the taxpayer can avail itself of the judicial remedies provided for by law. In this case, TPC failed to submit complete documents in support of its application for a tax refund.� To the CIR, such disregard of a mandatory requirement warranted the denial of TPC�s claim for a refund.11redarclaw

On the other hand, TPC appealed the denial of its claim in C.T.A. EB No. 708, which was docketed as G.R. No. 199645.� TPC alleged that Section 229 of the NIRC of 1997, which gives taxpayers two years within which to claim a refund, should be applied to this case, considering that the prevailing rule at the time the Petitions were filed was that the 120-30 day period was neither mandatory nor compulsory.� Also, TPC posits that Aichi should not be applied retroactively, and that there are differences between the factual milieu of this case and that of Aichi.12redarclaw

ISSUE


The Petitions raise the common issue of whether TPC is entitled to the refund of its alleged unutilized input VAT for the first and the second quarters of taxable year 2003, as well as for the four quarters of taxable year 2004.

THE COURT�S RULING


The consolidated cases involve a claim for input VAT pursuant to Section 112 of the National Internal Revenue Code (NIRC) of 1997.� Pursuant to this provision, the requisites for claiming unutilized/excess input VAT, except transitional input VAT, are as follows:LawlibraryofCRAlaw

1) The taxpayer-claimant is VAT registered;

2) The taxpayer-claimant is engaged in zero-rated or effectively zero-rated sales;

3) There are creditable input taxes due or paid attributable to the zero-rated or effectively zero-rated sales;

4) This input tax has not been applied against the output tax; and

5) The application and the claim for a refund have been filed within the prescribed period.

With regard to the first and the second requisites, it is undisputed that TPC is VAT-registered and is engaged in the sale of generated power, which is effectively zero-rated. The third and the fourth requisites are purely factual and the CTA has the jurisdiction to determine compliance therewith.

As to the prescriptive period, the Court in the consolidated tax cases Commissioner of Internal Revenue v. San Roque Power Corporation, Taganito Mining Corporation v. Commissioner of Internal Revenue, and Philex Mining Corporation v. Commissioner of Internal Revenue� (hereby collectively referred as San Roque),13 ruled that the observance of the 120+30 day period is mandatory and jurisdictional.

A summary of rules on prescriptive periods involving claims for the refund of input VAT was provided in Mindanao II Geothermal Partnership v. Commissioner of Internal Revenue and Mindanao I Geothermal Partnership v. Commissioner of Internal Revenue14 as follows:LawlibraryofCRAlaw

Summary of Rules on Prescriptive Periods Involving VAT

We summarize the rules on the determination of the prescriptive period for filing a tax refund or credit of unutilized input VAT as provided in Section 112 of the 1997 Tax Code, as follows:LawlibraryofCRAlaw

(1)� An administrative claim must be filed with the CIR within two years after the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made.

(2)� The CIR has 120 days from the date of submission of complete documents in support of the administrative claim within which to decide whether to grant a refund or issue a tax credit certificate. The 120-day period may extend beyond the two-year period from the filing of the administrative claim if the claim is filed in the later part of the two-year period. If the 120-day period expires without any decision from the CIR, then the administrative claim may be considered to be denied by inaction.

(3)� A judicial claim must be filed with the CTA within 30 days from the receipt of the CIR�s decision denying the administrative claim or from the expiration of the 120-day period without any action from the CIR.

(4)� All taxpayers, however, can rely on BIR Ruling No. DA-489-03 from the time of its issuance on 10 December 2003 up to its reversal by this Court in Aichi on 6 October 2010, as an exception to the mandatory and jurisdictional 120+30 day periods.


Considering that the date of filing of the Petitions will have an effect on the jurisdiction of the courts over taking cognizance of a claim for a refund, the Court shall first discuss the timeliness of the judicial claims.

G.R. No. 195175

Since the filing of the administrative and judicial claims was done in 2004 and 2006, respectively, it would seem that compliance with the prescriptive period in this case falls within the exception period15 within which the Court recognizes the validity of BIR Ruling No. DA-489-03.� However, records would show that TPC will have the same fate as Philex in San Roque.

It is not disputed that the administrative claim for a refund of unutilized input VAT for all quarters of taxable year 2004 was filed on 23 December 2004.� Claiming that TPC made zero-rated or effectively zero-rated sales within the four quarters of 2004, the administrative claim for the refund of unutilized input VAT attributable to the sales in those periods was timely filed on 23 December 2004.� That date was clearly within two years from the close of the taxable quarters when the sales were made.

Theoretically, from 23 December 2004, the CIR had 120 days or until 22 April 2005 within which to decide the administrative claim. Thereafter, since it rendered no decision within the 120-day period, TPC had until 22 May 2005 to file its Petition to the CTA.

In this case, however, since the filing of the administrative claim was done within the period where BIR Ruling No. DA-489-03 was recognized valid, TPC is not compelled to observe the 120-day waiting period.� Nevertheless, it should have filed the Petition within 30 days after the expiration of the 120-day period.

San Roque recognized BIR Ruling No. DA-489-03 which allowed the premature filing of a judicial claim as an exception to the mandatory observance of the 120-day period.� By virtue of the doctrines laid down in San Roque, TPC should have filed its judicial claim from 23 December 2004 until 22 May 2005; however, it filed its Petition to the CTA only on 24 April 2006.

Just like Philex, TPC�s situation is not a case of premature filing of a judicial claim, but of late filing. The Court explained thus:LawlibraryofCRAlaw

Unlike San Roque and Taganito, Philex�s case is not one of premature filing but of late filing. Philex did not file any petition with the CTA within the 120-day period. Philex did not also file any petition with the CTA within 30 days after the expiration of the 120-day period. Philex filed its judicial claim long after the expiration of the 120-day period, in fact 426 days after the lapse of the 120-day period. In any event, whether governed by jurisprudence before, during, or after the Atlas case, Philex�s judicial claim will have to be rejected because of late filing. Whether the two-year prescriptive period is counted from the date of payment of the output VAT following the Atlas doctrine, or from the close of the taxable quarter when the sales attributable to the input VAT were made following the Mirant and Aichi doctrines, Philex�s judicial claim was indisputably filed late.

The Atlas doctrine cannot save Philex from the late filing of its judicial claim. The inaction of the Commissioner on Philex�s claim during the 120-day period is, by express provision of law, �deemed a denial� of Philex�s claim. Philex had 30 days from the expiration of the 120-day period to file its judicial claim with the CTA. Philex�s failure to do so rendered the �deemed a denial� decision of the Commissioner final and inappealable. The right to appeal to the CTA from a decision or �deemed a denial� decision of the Commissioner is merely a statutory privilege, not a constitutional right. The exercise of such statutory privilege requires strict compliance with the conditions attached by the statute for its exercise. Philex failed to comply with the statutory conditions and must thus bear the consequences.

x x x x

Philex�s situation is not a case of premature filing of its judicial claim but of late filing, indeed very late filing. BIR Ruling No. DA-489-03 allowed premature filing of a judicial claim, which means non-exhaustion of the 120-day period for the Commissioner to act on an administrative claim. Philex cannot claim the benefit of BIR Ruling No. DA-489-03 because Philex did not file its judicial claim prematurely but filed it long after the lapse of the 30-day period following the expiration of the 120-day period. In fact, Philex filed its judicial claim 426 days after the lapse of the 30-day period.16 (Emphasis in the original)


TPC lost its right to claim a refund or credit of its alleged excess input VAT attributable to zero-rated or effectively zero-rated sales for taxable year 2004 by virtue of its own failure to observe the prescriptive periods.

G.R. No. 199645

In both C.T.A. Case Nos. 7233 and 7294, the administrative claim for the refund of unutilized input VAT attributable to the zero-rated or effectively zero-rated sales was timely filed on 23 December 2004, which was within two years from the close of the first and the second quarters of 2003 when the sales were made.

Similarly, this case also falls within the exception period by virtue of BIR Ruling No. DA-489-03 as recognized in San Roque.

In C.T.A. Case No. 7233, TPC filed its judicial claim on 22 April 2005.� In theory, the CTA does not have jurisdiction over the Petition, since it was filed on the last day of the 120-day period for the CIR, or without waiting for the expiration of the aforesaid period.� However, BIR Ruling No. DA-489-03 allows this premature filing.� TPC may claim the benefits of that ruling in its Petition in C.T.A. Case No. 7233 for the refund of the unutilized input VAT attributable to zero-rated or effectively zero-rated sales for the first quarter of 2003.

The other issues raised by TPC as regards the applicability of Aichi, Mirant17 and Atlas,18 were already settled by this Court in San Roque.

In accordance with San Roque, TPC cannot rely on Atlas and Mirant, since these cases were promulgated only on 8 June 2007 and 12 September 2008, respectively, three to four years after TPC had filed its administrative and judicial claims.� More important, Atlas and Mirant referred only to the reckoning of the prescriptive period of administrative claims.� The doctrine in Atlas, which reckons the two-year period from the date of filing of the return and payment of the tax, does not interpret - expressly or impliedly - the 120+30 day periods. On the other hand, the Mirant doctrine counts the two-year prescriptive period from the �close of the taxable quarter when the sales were made� as expressly stated in the law, which means the last day of the taxable quarter.� Verily, Atlas and Mirant are not material to the claim of TPC for a refund, since its administrative claim is well within the period prescribed by the NIRC.

With regard to TPC�s argument that Aichi should not be applied retroactively, we reiterate that even without that ruling, the law is explicit on the mandatory and jurisdictional nature of the 120+30 day period.

Philex is likewise applicable to the Petition filed in C.T.A. Case No. 7294.� As earlier discussed, TPC had until 22 May 2005 to file its appeal with the court since there was, on the part of the CIR, an inaction deemed to be a denial of the claim.� The judicial claim though, was filed only on��� 22 July 2005, which was 61 days late.� Again, TPC lost it right to claim a refund of its unutilized input VAT attributable to zero-rated or effectively zero-rated sales for the second quarter of 2003.

In sum, the CTA has jurisdiction over the Petition of TPC, but only in C.T.A. Case No. 7233 or the claim for refund of unutilized input VAT attributable to zero-rated or effectively zero-rated sales for the first quarter of 2003.� However, considering that the original Decision19 of the CTA First Division did not separate the computation of the refundable amount of input VAT for the first and the second quarters of 2003, we cannot determine the actual amount that may be attributed to the first quarter of 2003.� Thus, a remand of the case to the CTA is necessary.

The Court finds, in view of the absence of jurisdiction of the Court of the Tax Appeals over the judicial claims of TPC in C.T.A. Case Nos. 7471 and 7294, that there is no need to discuss the other issues raised.

WHEREFORE, premises considered, the Petition in G.R. No. 195175 is DENIED, while the Petition in G.R. No. 199645 is PARTLY GRANTED. Accordingly, the case in G.R. No. 199645 is hereby REMANDED to the Court of Tax Appeals insofar as the Petition in C.T.A. Case No. 7233, for the purpose of the computation of the refundable input VAT attributable to the zero-rated or effectively zero-rated sales of Toledo Power Corporation for the first quarter of 2003.

SO ORDERED.

Leonardo-De Castro, Bersamin, Perez, and Perlas-Bernabe, JJ., cocnur.

Endnotes:


1Rollo (G.R. No. 195175), pp. 39-48; penned by Associate Justice Juanito C. Casta�eda, Jr. and concurred in by then Presiding Justice Ernesto D. Acosta and Associate Justices Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova, Olga Palanca-Enriquez, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla and Amelia R. Cotangco-Manalastas.

2Rollo (G.R. No. 199645), pp. 75-95; penned by Associate Justice Olga Palanca-Enriquez and concurred in by Associate Justices Juanito C. Casta�eda, Jr., Erlinda P. Uy, and Caesar A. Casanova, with the Concurring and Dissenting Opinion of then Presiding Justice Ernesto D. Acosta joined by Associate Justice Esperanza R. Fabon-Victorino, and the Dissent of Associate Justice Lovell R. Bautista.

3Rollo (G.R. No. 195175), pp. 50-54.

4Rollo (G.R. No. 199645), pp. 97-101.

5
CHAPTER II
ORGANIZATION AND OPERATION OF ELECTRIC POWER INDUSTRY


x x x x

SEC. 6. Generation Sector. � Generation of electric power, a business affected with public interest, shall be competitive and open.

x x x x

Pursuant to the objective of lowering electricity rates to end-users, sales of generated power by

generation companies shall be value added tax zero-rated.

6 AN ACT ORDAINING REFORMS IN THE ELECTRIC POWER INDUSTRY, AMENDING FOR THE PURPOSE CERTAIN LAWS AND FOR OTHER PURPOSES.

7 Supra note 1.

8 Supra note 2.

9https://docs.google.com/viewer?url=http://cta.judiciary.gov.ph/home/download/3438ef41c45f56fe94748bffe702ba3e (visited 21 May 2014); penned by Associate Justice Caesar A. Casanova concurred in by Associate Justice Lovell R. Bautista, with concurring and dissenting opinion of then Presiding Justice Ernesto D. Acosta.

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

11Rollo (G.R. No. 195175), pp. 16-34; Petition for Review on Certiorari.

12Rollo (G.R. No. 199645), pp. 13-73; Petition for Review on Certiorari.

13 G.R. Nos. 187485, 196113, 197156, 12 February 2013, 690 SCRA 336.

14 G.R. Nos. 193301 and 194637, 11 March 2013, 693 SCRA 49.

15 From the date of issuance of BIR Ruling No. DA-489-03 on 10 December 2003 up to its reversal by this Court in Aichi on 6 October 2010.

16 Supra note 13.

17Commissioner of Internal Revenue v. Mirant Pagbilao Corporation, 586 Phil. 712 (2008).

18Atlas Consolidated Mining and Development Corporation v. Commissioner of Internal Revenue, 551 Phil. 519 (2007).

19 Supra note 9.



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  • A.C. No. 5161, August 25, 2015 - RE: IN THE MATTER OF THE PETITION FOR REINSTATEMENT OF ROLANDO S. TORRES AS A MEMBER OF THE PHILIPPINE BAR.

  • G.R. Nos. 191370-71, August 10, 2015 - RODOLFO BASILONIA, LEODEGARIO CATALAN AND JOHN BASILONIA, Petitioners, v. HON. DELANO F. VLLLARUZ, ACTING IN HIS CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, ROXAS CITY, BRANCH 16, AND DIXON ROBLETE, Respondents.

  • G.R. No. 165146, August 12, 2015 - SECURITIES AND EXCHANGE COMMISSION AND VERNETTE G. UMALI, Petitioners, v. BAGUIO COUNTRY CLUB CORPORATION, Respondent.; G.R. N0. 165209 - RAMON K. ILUSORIO AND ERLINDA K. ILUSORIO, Petitioners, v. BAGUIO COUNTRY CLUB CORPORATION, Respondent.

  • G.R. No. 203066, August 05, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RODELIO LLOBERA Y OFIZA, Accused-Appellant.

  • G.R. No. 190892, August 17, 2015 - VICENTE H. MANULAT, JR., Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 183370, August 17, 2015 - NATION PETROLEUM GAS, INCORPORATED, NENA ANG, MARIO ANG, ALISON A. SY, GUILLERMO G. SY, NELSON ANG, LUISA ANG, RENATO C. ANG, PAULINE T. ANG, RICKY C. ANG,1 AND MELINDA ANG, Petitioners, v. RIZAL COMMERCIAL BANKING CORPORATION, SUBSTITUTED BY PHILIPPINE ASSET GROWTH ONE, INC., Respondent.

  • G.R. No. 213455, August 11, 2015 - JUAN PONCE ENRILE, Petitioner, v. PEOPLE OF THE PHILIPPINES, HON. AMPARO M. CABOTAJE-TANG, HON. SAMUEL R. MARTIRES, AND HON. ALEX L. QUIROZ OF THE THIRD DIVISION OF THE SANDIGANBAYAN, Respondents.

  • G.R. No. 201405, August 24, 2015 - LIWAYWAY ANDRES, RONNIE ANDRES, AND PABLO B. FRANCISCO, Petitioners, v. STA. LUCIA REALTY & DEVELOPMENT, INCORPORATED, Respondent.

  • G.R. No. 153810, August 12, 2015 - WINSTON R. GARCIA, IN HIS CAPACITY AS PRESIDENT AND GENERAL MANAGER OF THE GOVERNMENT SERVICE INSURANCE SYSTEM (GSIS), Petitioners, v. ANGELITA TOLENTINO, EDELITO ZOLLO EDRALINDA, KATHLYN A. UMALI, VIVIAN ROSIELLE CERVANTES, EDITH MEDINA, ROMELO CABANGON, ET AL., Respondents.; G.R. NO. 167297 - MELINA I. GARCIA, CECILIA V. LAS, NIMFA PENALOSA, ROSANA R. ZEPEDA, RACHELLE L. JACOB, MARIBEL B. TENA, AND EDUVIGIS S. ANGELES (IN LIEU OF ANGELITA TOLENTINO FOR THE NATIONAL FORESTATION DEVELOPMENT OFFICE-DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES, ET AL.), Petitioners, v. WINSTON GARCIA, ET AL., Respondents.

  • G.R. No. 192943, August 12, 2015 - UNITED DUMANGAS PORT DEVELOPMENT CORPORATION, Petitioner, v. PHILIPPINE PORTS AUTHORITY, ATTY. OSMAR M. SEVILLA, GENERAL MANAGER, ATTY. FERNANDO B. CLAVERINA, PORT MANAGER, PORT MANAGEMENT OFFICER-ILOILO; AND RAUL T. SANTOS, PORT DISTRICT MANAGER, PORT DISTRICT OFFICE-VISAYAS, Respondents.

  • G.R. No. 200114, August 24, 2015 - SOCIAL SECURITY SYSTEM, Petitioner, v. DEBBIE UBA�A, Respondent.

  • G.R. No. 177168, August 03, 2015 - NAVY OFFICERS' VILLAGE ASSOCIATION, INC. (NOVAI), Petitioner, v. REPUBLIC OF THE PHILIPPINES, Respondent.

  • G.R. No. 163598, August 12, 2015 - AGRARIAN REFORM BENEFICIARIES ASSOCIATION (ARBA), AS REPRESENTED BY ISAIAS "ACE" NICOLAS IN HIS CAPACITY AS PRESIDENT, VIOLETA BATADHAY, JESUS F. DANAO, DOMINADOR RIOSA, EVA I. FLORIDO, VIRGINIA CARIAS, WILLIAM D. DORONELA, ELSA MENGOLIO, FEDELINA AMENGYAO, REBECCA REBAMBA, MELANI CADAG, SOFRONIA SABORDO, MYRNA SANTIAGO, JOSELYNDA MANALANZAN, NORA I. REBUZANO, NATIVIDAD PLACIDO, ALGERICO L. GAEGUERA, RUBEN G. ACEBEDO, MARGIE M. VALDEZ, HELEN S. BUNI, EMELINDA FERNANDEZ, JULIETA J. AVENGONZA, VIOLETA C. ASIS, CARINA C. CABRERA, EDUARDO M. DILAY, SIMEONA V. ROLEDA, EVELYN SANTO ELEUTERIA A. NOLASCO, TERESA CRUZ, MELBA ABRENICA, BESAME VILLACORTA, ROSALINA HERNANDEZ, VERONICA DOMULOT, LUCIA SOUN, ILUMENADA RONQUILLO, REGINA LOPEZ, AMPARO GREY, HIPOLITO MANDAO, JUAN DELA VEGA, PRESCILIANA LLEMIT, LEBERETA IGNACIO, FRANCISCO VALDEMOR, Petitioners, v. FIL-ESTATE INC., PROPERTIES, Respondent.; G.R. NO. 164660 - THE DEPARTMENT OF AGRARIAN REFORM ADJUDICATION BOARD (DARAB), AGRARIAN REFORM BENEFICIARIES, INC., ET AL., Petitioners, v. KINGSVILLE CONSTRUCTION AND DEVELOPMENT CORP. AND JOHNSON ONG, Respondents.; G.R. NO. 164779 - AGRARIAN REFORM BENEFICIARIES ASSOCIATION (ARBA), VIOLETA BATADHAY, NATIVIDAD PLACIDO, JESUS F. DANAO, EVA I. FLORIDO, VIRGINIA CARIAS, WILLIAM D. DORONELA, ELSA MENGOLIO, ROBERTO ISIP, REBECCA REBAMBA, SOFRONIA SABORDO, MYRNA SANTIAGO, JOSELYNDA MANALANZAN, NORA I. REBUZANO, ALGERICO L. GALQUERA, RUBEN G. ACEBEDO, MARGIE M. VALDEZ, HELEN S. BUNI, JULIETA J. AVENGONZA, VIOLETA C. ASIS, CARINA C. CABRERA, EDUARDO M. DILAY, ELEUTERIA A. NOLASCO, TERESA CRUZ, MELBA ABRENICA, VERONICA DOMULOT, LUCIA SUN, ILUMENADA RONQUILLO AND PRESCILIANA LLEMIT, Petitioners, v. KINGSVILLE CONSTRUCTION AND DEVELOPMENT CORPORATION AND JOHNSONONG, Respondent.

  • G.R. No. 164974, August 05, 2015 - CHARLIE TE, Petitioner, v. HON. AUGUSTO V. BREVA, IN HIS CAPACITY AS THE PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, 11TH JUDICIAL REGION, BRANCH 10, DAVAO CITY; U R. BAHINTING, IN HIS CAPACITY AS SPECIAL INVESTIGATOR OF THE NATIONAL BUREAU OF INVESTIGATION, SARANGGANI DISTRICT OFFICE; AND PRYCE GASES, INC., Respondents.

  • G.R. No. 211302, August 12, 2015 - PHILIPPINE TRANSMARINE CARRIERS, INC., CARLOS C. SALINAS, AND NORWEGIAN CREW MANAGEMENT A/S, Petitioners, v. CESAR C. PELAGIO, Respondent.

  • G.R. No. 210164, August 18, 2015 - ROMMEL C. ARNADO, Petitioner, v. COMMISSION ON ELECTIONS AND FLORANTE CAPITAN, Respondents.

  • G.R. No. 211649, August 12, 2015 - AQA GLOBAL CONSTRUCTION, INC., Petitioner, v. PLANTERS DEVELOPMENT BANK, Respondent.; G.R. No. 211742 - JE-AN SUPREME BUILDERS AND SALES CORPORATION, Petitioner, v. PLANTERS DEVELOPMENT BANK, Respondent.

  • G.R. No. 203355, August 18, 2015 - LEO R. ROSALES, EDGAR SOLIS JONATHAN G. RANIOLA, LITO FELICIANO, RAYMUNDO DIDAL, JR., NESTOR SALIN, ARNULFO S. ABRIL, RUBEN FLORES, DANTE FERMA AND MELCHOR SELGA, Petitioners, v. NEW A.N.J.H. ENTERPRISES & N.H. OIL MILL CORPORATION, NOEL AWAYAN, MA. FE AWAYAN, BYRON ILAGAN, HEIDI A. ILAGAN AND AVELINO AWAYAN, Respondents.

  • A.M. No. RTJ-14-2383 (Formerly A.M. OCA I.P.I No. 05-2301-RTJ), August 17, 2015 - DR. CORAZON D. PADERANGA, DULCE P. GUIBELONDO, PATRIA P. DIAZ, CARMENCITA P. ORSENO, AND DR. AMOR P. GALON, Complainants, v. HONORABLE RUSTICO D. PADERANGA, IN HIS CAPACITY AS THE PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, BRANCH 28, IN MAMBAJAO, CAMIGUIN, Respondent.; A.M. No. RTJ-07-2033 (FORMERLY A.M. OCA I.P.I No. 06-2485-RTJ) - PATRIA PADERANGA DIAZ, Complainant, v. HON. RTC JUDGE RUSTICO D. PADERANGA, AS THE PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, BRANCH 28, IN MAMBAJAO, CAMIGUIN, Respondent.

  • G.R. No. 160924, August 05, 2015 - TERELAY INVESTMENT AND DEVELOPMENT CORPORATION, Petitioner, v. CECILIA TERESITA J. YULO, Respondent.

  • G.R. No. 213286, August 26, 2015 - MAMERTA LOPEZ CLAUDIO, EDUARDO L. CLAUDIO, ASUNCION CLAUDIO-CONTEGINO, ANA CLAUDIO-ISULAT, DOLORES CLAUDIO-MABINI, AND FERMIN L. CLAUDIO, Petitioners, v. SPOUSES FEDERICO AND NORMA SARAZA, Respondent.

  • G.R. No. 200295, August 19, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EDGAR BOLO Y FRANCO, Accused-Appellant.

  • G.R. No. 209331, August 24, 2015 - DEPARTMENT OF FINANCE, REPRESENTED BY HON. CESAR V. PURISIMA IN HIS OFFICIAL CAPACITY AS SECRETARY, AND THE BUREAU OF CUSTOMS, REPRESENTED BY HON. ROZZANO RUFINO B. BIAZON, IN HIS OFFICIAL CAPACITY AS COMMISSIONER OF CUSTOMS, Petitioners, v. HON. MARINO M. DELA CRUZ, JR., IN HIS CAPACITY AS EXECUTIVE JUDGE, REGIONAL TRIAL COURT, MANILA, HON. FELICITAS O. LARON-CACANINDIN, IN HER CAPACITY AS PRESIDING JUDGE, REGIONAL TRIAL COURT, MANILA, BRANCH 17, RONNIE C. SILVESTRE, EDWARD P. DELA CUESTA, ROGEL C. GATCHALIAN, IMELDA D.CRUZ, LILIBETH S. SANDAG, RAYMOND P. VENTURA, MA. LIZA S. TORRES, ARNEL C. ALCARAZ, MA. LOURDES V. MANGAOANG, FRANCIS AGUSTIN Y. ERPE, CARLOS T. SO, MARIETTA D. ZAMORANOS, CARMELITA M. TALUSAN,1] AREFILES H. CARREON,2] AND ROMALINO G. VALDEZ, Respondents.

  • A.C. No. 6738, August 12, 2015 - GABRIELA CORONEL, Petitioner, v. ATTY. NELSON A. CUNANAN, Respondent.

  • G.R. No. 170671, August 19, 2015 - FILADELFA T. LAUSA, LORETA T. TORRES, PRIMITIVO TUGOT AND ANACLETO T. CADUHAY, Petitioners, v. MAURICIA QUILATON, RODRIGO Q. TUGOT, PURIFICACION T. CODILLA, TEOFRA T. SADAYA, ESTRELLITA T. GALEOS AND ROSITA T. LOPEZ, Respondents.

  • G.R. No. 202322, August 19, 2015 - LIGHT RAIL TRANSIT AUTHORITY, Petitioner, v. ROMULO S. MENDOZA, FRANCISCO S. MERCADO, ROBERTO M. REYES, EDGARDO CRISTOBAL, JR., AND RODOLFO ROMAN, Respondents.

  • G.R. No. 198751, August 19, 2015 - FLOR CA�AS-MANUEL, Petitioner, v. ANDRES D. EGANO, Respondent.

  • G.R. No. 181111, August 17, 2015 - JACKSON PADIERNOS Y QUEJADA, JACKIE ROXAS Y GERMAN AND ROLANDO MESINA Y JAVATE, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 202645, August 05, 2015 - FORTUNATO R. BARON, MANOLO B. BERSABAL, AND RECTO A. MELENDRES, Petitioners, v. EPE TRANSPORT, INC. AND/OR ERNESTO P. ENRIQUEZ, Respondents.

  • G.R. No. 211263, August 05, 2015 - OKS DESIGNTECH, INC. REPRESENTED BY ZAMBY O. PONGAD, Petitioner, v. MARY JAYNE L. CACCAM, Respondent.

  • G.R. No. 175098, August 26, 2015 - ISMAEL V. CRISOSTOMO, Petitioner, v. MARTIN P. VICTORIA, Respondent.

  • A.M. No. CA-15-33-P [Formerly OCA IPI No. 13-207-CA-P], August 24, 2015 - TERESITA R. MARIGOMEN, CLERK OF COURT, COURT OF APPEALS, MANILA, Complainant, v. RONELO G. LABAR, DRIVER, MAILING AND DELIVERY SECTION, COURT OF APPEALS, CEBU STATION, Respondent.

  • G.R. No. 168157, August 19, 2015 - HILARIO P. SORIANO, Petitioner, v. DEPUTY OMBUDSMAN FOR LUZON VICTOR C. FERNANDEZ, FLORIZA A. BRIONES, GRAFT INVESTIGATION AND PROSECUTION OFFICER II, DONNA B. PASCUAL, GRAFT INVESTIGATION AND PROSECUTION OFFICER II, AND ATTY. ADONIS C. CLEOFE, Respondents.

  • G.R. No. 200841-42, August 26, 2015 - CE LUZON GEOTHERMAL POWER COMPANY, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 171582, August 19, 2015 - ALBERTO T. LASALA, PREVIOUSLY DOING BUSINESS UNDER THE STYLE PSF SECURITY AGENCY, Petitioner, v. THE NATIONAL FOOD AUTHORITY, Respondent.

  • G.R. No. 169343, August 05, 2015 - SAN MIGUEL PROPERTIES, INC., Petitioner, v. BF HOMES, INC., Respondent.

  • G.R. No. 166102, August 05, 2015 - MANILA ELECTRIC COMPANY, Petitioner, v. THE CITY ASSESSOR AND CITY TREASURER OF LUCENA CITY, Respondents.

  • A.M. No. 99-7-01-SC, August 18, 2015 - RE: REQUEST OF RETIRED SUPREME COURT AND COURT OF APPEALS JUSTICES FOR INCREASE/ADJUSTMENT OF THEIR DECEMBER 1998 PENSIONS

  • A.M. No. RTJ-15-2439 (Formerly: OCA I.P.I. No. 12-3989-RTJ), August 26, 2015 - ARIEL "AGA" MUHLACH, Complainant, v. EXECUTIVE JUDGE MA. ANGELA ACOMPA�ADO-ARROYO, REGIONAL TRIAL COURT, SAN JOSE CITY, CAMARINES SUR, Respondent.

  • G.R. No. 169385, August 26, 2015 - TEOFILO GIANGAN, SANTOS BONTIA (DECEASED), AND LIBERATO DUMAIL (DECEASED), Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 205722, August 19, 2015 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT, Petitioners, v. LEGAL HEIRS OF JOSE L. AFRICA, Respondents.

  • G.R. No. 169710, August 19, 2015 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. JOSE ALBERTO ALBA, REPRESENTED BY HIS ATTORNEY-IN-FACT, MANUEL C. BLANCO, JR., Respondent.

  • G.R. No. 162692, August 26, 2015 - NILO V. CHIPONGIAN, Petitioner, v. VICTORIA BENITEZ-LIRIO, FEODOR BENITEZ AGUILAR, AND THE COURT OF APPEALS, Respondents.

  • G.R. No. 206032, August 19, 2015 - JOSE RUDY L. BAUTISTA, Petitioner, v. ELBURG SHIPMANAGEMENT PHILIPPINES, INC., AUGUSTEA SHIPMANAGEMENT ITALY, AND/OR CAPTAIN ANTONIO S. NOMBRADO, Respondents.

  • G.R. No. 208354, August 26, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RICARDO BACUS, Accused-Appellant.

  • G.R. No. 168258, August 17, 2015 - RICARDO V. QUINTOS, Petitioner, v. DEVELOPMENT BANK OF THE PHILIPPINES AND PHILIPPINE NATIONAL BANK, Respondents.

  • G.R. No. 181111, August 17, 2015 - JACKSON PADIERNOS Y QUEJADA, JACKIE ROXAS Y GERMAN AND ROLANDO MESINA Y JAVATE, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 202645, August 05, 2015 - FORTUNATO R. BARON, MANOLO B. BERSABAL, AND RECTO A. MELENDRES, Petitioners, v. EPE TRANSPORT, INC. AND/OR ERNESTO P. ENRIQUEZ, Respondents.

  • G.R. No. 175098, August 26, 2015 - ISMAEL V. CRISOSTOMO, Petitioner, v. MARTIN P. VICTORIA, Respondent.

  • G.R. No. 211263, August 05, 2015 - OKS DESIGNTECH, INC. REPRESENTED BY ZAMBY O. PONGAD, Petitioner, v. MARY JAYNE L. CACCAM, Respondent.

  • A.M. No. CA-15-33-P [Formerly OCA IPI No. 13-207-CA-P], August 24, 2015 - TERESITA R. MARIGOMEN, CLERK OF COURT, COURT OF APPEALS, MANILA, Complainant, v. RONELO G. LABAR, DRIVER, MAILING AND DELIVERY SECTION, COURT OF APPEALS, CEBU STATION, Respondent.

  • G.R. No. 168157, August 19, 2015 - HILARIO P. SORIANO, Petitioner, v. DEPUTY OMBUDSMAN FOR LUZON VICTOR C. FERNANDEZ, FLORIZA A. BRIONES, GRAFT INVESTIGATION AND PROSECUTION OFFICER II, DONNA B. PASCUAL, GRAFT INVESTIGATION AND PROSECUTION OFFICER II, AND ATTY. ADONIS C. CLEOFE, Respondents.

  • G.R. No. 200841-42, August 26, 2015 - CE LUZON GEOTHERMAL POWER COMPANY, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 171582, August 19, 2015 - ALBERTO T. LASALA, PREVIOUSLY DOING BUSINESS UNDER THE STYLE PSF SECURITY AGENCY, Petitioner, v. THE NATIONAL FOOD AUTHORITY, Respondent.

  • G.R. No. 169343, August 05, 2015 - SAN MIGUEL PROPERTIES, INC., Petitioner, v. BF HOMES, INC., Respondent.

  • G.R. No. 166102, August 05, 2015 - MANILA ELECTRIC COMPANY, Petitioner, v. THE CITY ASSESSOR AND CITY TREASURER OF LUCENA CITY, Respondents.

  • A.M. No. RTJ-15-2439 (Formerly: OCA I.P.I. No. 12-3989-RTJ), August 26, 2015 - ARIEL "AGA" MUHLACH, Complainant, v. EXECUTIVE JUDGE MA. ANGELA ACOMPA�ADO-ARROYO, REGIONAL TRIAL COURT, SAN JOSE CITY, CAMARINES SUR, Respondent.

  • A.M. No. 99-7-01-SC, August 18, 2015 - RE: REQUEST OF RETIRED SUPREME COURT AND COURT OF APPEALS JUSTICES FOR INCREASE/ADJUSTMENT OF THEIR DECEMBER 1998 PENSIONS

  • G.R. No. 169385, August 26, 2015 - TEOFILO GIANGAN, SANTOS BONTIA (DECEASED), AND LIBERATO DUMAIL (DECEASED), Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 205722, August 19, 2015 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT, Petitioners, v. LEGAL HEIRS OF JOSE L. AFRICA, Respondents.

  • G.R. No. 169710, August 19, 2015 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. JOSE ALBERTO ALBA, REPRESENTED BY HIS ATTORNEY-IN-FACT, MANUEL C. BLANCO, JR., Respondent.

  • G.R. No. 162692, August 26, 2015 - NILO V. CHIPONGIAN, Petitioner, v. VICTORIA BENITEZ-LIRIO, FEODOR BENITEZ AGUILAR, AND THE COURT OF APPEALS, Respondents.

  • G.R. No. 206032, August 19, 2015 - JOSE RUDY L. BAUTISTA, Petitioner, v. ELBURG SHIPMANAGEMENT PHILIPPINES, INC., AUGUSTEA SHIPMANAGEMENT ITALY, AND/OR CAPTAIN ANTONIO S. NOMBRADO,* Respondents.

  • G.R. No. 208354, August 26, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RICARDO BACUS, Accused-Appellant.

  • G.R. No. 200751, August 17, 2015 - MONICO LIGTAS, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 168258, August 17, 2015 - RICARDO V. QUINTOS, Petitioner, v. DEVELOPMENT BANK OF THE PHILIPPINES AND PHILIPPINE NATIONAL BANK, Respondents.

  • G.R. No. 215568, August 03, 2015 - RICHARD N. RIVERA, Petitioner, v. GENESIS TRANSPORT SERVICE, INC. AND RIZA A. MOISES, Respondents.

  • G.R. No. 172301, August 19, 2015 - PHILIPPINE NATIONAL CONSTRUCTION CORPORATION, Petitioner, v. ASIAVEST MERCHANT BANKERS (M) BERHAD, Respondent.

  • G.R. No. 210554, August 05, 2015 - DAVID YU KIMTENG, MARY L. YU, WINNIE L. YU, VIVIAN L. YU, ROSA GAN, LILIAN CHUA WOO YUKIMTENG, SANTOS YU, MARCELO YU, AND SIN CHIAO YU LIM, Petitioners, v. ATTY. WALTER T. YOUNG, ANASTACIO E. REVILLA, JR., ATTY. JOVITO GAMBOL, AND ATTY. DAN REYNALD R. MAGAT, PRACTICING LAW UNDER THE FIRM NAME, YOUNG REVILLA GAMBOL & MAGAT, AND JUDGE OFELIA L. CALO, PRESIDING JUDGE OF BRANCH 211 OF THE REGIONAL TRIAL COURT, MANDALUYONG CITY, Respondents.

  • G.R. No. 171804, August 05, 2015 - THE REGISTER OF DEEDS OF NEGROS OCCIDENTAL AND THE NATIONAL TREASURER OF THE REPUBLIC OF THE PHILIPPINES, Petitioners, v. OSCAR ANGLO, SR., AND ANGLO AGRICULTURAL CORPORATION, REPRESENTED BY OSCAR ANGLO, JR., Respondents.

  • G.R. No. 205705, August 05, 2015 - DOMINADOR M. APIQUE, Petitioner, v. EVANGELINE APIQUE FAHNENSTICH, Respondent.

  • G.R. No. 195990, August 05, 2015 - HEIRS OF RAFAEL GOZO REPRESENTED BY CASTILLO GOZO AND RAFAEL GOZO, JR., Petitioners, v. PHILIPPINE UNION MISSION CORPORATION OF THE SEVENTH DAY ADVENTIST CHURCH (PUMCO), SOUTH PHILIPPINE UNION MISSION OF SDA (SPUMCO) AND SEVENTH DAY ADVENTIST CHURCH AT SIMPAK, LALA, LANAO DEL NORTE REPRESENTED BY BETTY PEREZ , Respondents.

  • G.R. No. 163504, August 05, 2015 - BERLINDA ORIBELLO, Petitioner, v. COURT OF APPEALS (SPECIAL FORMER TENTH DIVISION), AND REMEDIOS ORIBELLO, Respondents.