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Philippine Supreme Court Jurisprudence > Year 2015 > July 2015 Decisions > G.R. No. 199660, July 13, 2015 - U-BIX CORPORATION AND EDILBERTO B. BRAVO, Petitioners, v. VALERIE ANNE H. HOLLERO, Respondent.:




G.R. No. 199660, July 13, 2015 - U-BIX CORPORATION AND EDILBERTO B. BRAVO, Petitioners, v. VALERIE ANNE H. HOLLERO, Respondent.

PHILIPPINE SUPREME COURT DECISIONS

SECOND DIVISION

G.R. No. 199660, July 13, 2015

U-BIX CORPORATION AND EDILBERTO B. BRAVO, Petitioners, v. VALERIE ANNE H. HOLLERO, Respondent.

R E S O L U T I O N

DEL CASTILLO, J.:

This is a Petition for Review on Certiorari1 of the Court of Appeals (CA) Decision2 dated August 9, 2011 and Resolution3 dated December 7, 2011 in CA-G.R. SP No. 117199, which affirmed the National Labor Relations Commission (NLRC) Resolution4 dated June 29, 2010 and Resolution5 dated September 27, 2010 denying the appeal of petitioners U-Bix Corporation and Edilberto B. Bravo (petitioners) from Labor Arbiter Enrique S. Flores, Jr.'s (Labor Arbiter Flores) Order6 dated April 16, 2010 approving the recomputation of the monetary award in favor of respondent Valerie Anne, H. Hollero (respondent) and ordering the issuance of a writ of execution.

Factual Antecedents

Petitioners filed a complaint against respondent for reimbursement of training costs plus interest, exemplary damages, attorney's fees and litigation expenses, docketed as NLRC-NCR-Case No. 00-05-03696-97. On the other hand, respondent filed against petitioners a complaint for illegal dismissal, unpaid wages, backwages, moral and exemplary damages, and attorney's fees, docketed as NLRC-NCR-Case No. 00-08-05988-97. The two complaints were later on consolidated.

In a Decision7 dated February 8, 1999, the Labor Arbiter found respondent's dismissal to be valid; she was also ordered to reimburse the amount spent by petitioners for her training, with interest at the rate of 12% per annum.8ChanRoblesVirtualawlibrary

On appeal, the NLRC reversed the Labor Arbiter's Decision. Finding respondent to have been illegally dismissed, it awarded her backwages from the date of her dismissal up to the date of the NLRC Decision and separation pay in lieu of reinstatement due to strained relations. Anent petitioners' complaint for reimbursement, the NLRC held that the same is one for collection of sum of money over which it has no jurisdiction. Hence, the dispositive portion of the NLRC Resolution dated July 12, 1999:9cralawlawlibrary

WHEREFORE, premises considered, the assailed decision dated February 8, 1999, is hereby REVERSED and SET ASIDE and a new one entered as follows:

A. Dismissing the complaint of the [petitioner] U-BFX CORPORATION, in NLRC NCR Case No. 00-05-03696-97 for lack of jurisdiction; and

B. Finding the dismissal of [respondent] Valerie Anne H. Hollero in NLRC NCR Case No. 00-08-05988-97 to be illegal thereby ordering [petitioners] U-BIX CORPORATION/Edilberto B. Bravo to pay the former the following:

1. Backwages
P520,000.00
2. Separation Pay
60,000.00;
and
TOTAL
P580,000.00

All other claims for damages are dismissed for insufficiency of evidence.

SO ORDERED.10
Petitioners' Petition for Certiorari before the CA was dismissed through a Decision11 dated January 8, 2007. Since petitioners' motion for reconsideration thereto was likewise denied by the CA,12 they elevated the case before this Court.

In a Decision13 dated October 31, 2008, the Court affirmed the CA Decision. This became final and executory on March 12, 2009.14ChanRoblesVirtualawlibrary

Subsequently, respondent filed a Motion for Issuance of Writ of Execution before the Labor Arbiter.15 In the course of the pre-execution conferences, petitioners moved for the recomputation of the monetary award. Acting on the same, Labor Arbiter Elizabeth C. Avedoso (Labor Arbiter Avedoso) came up with a re-computed total monetary award of P3,330,512.82.16 Petitioners opposed this re-computation for lack of legal basis.17 Thus, a second re-computation in the reduced amount of P3,270,512.8218 was presented to the parties in a conference held on February 18, 2010. Still, they failed to reach an agreement.

In the meantime, respondent filed a Supplemental Motion for Issuance of Writ of Execution19 to which petitioners filed an Opposition.20ChanRoblesVirtualawlibrary

Ruling of the Labor Arbiter

In an Order21 dated April 16, 2010, Labor Arbiter Flores found the recomputation of the total award at P3,270,512.82 correct. Hence, he ruled:
chanRoblesvirtualLawlibrary
Finding the Motion for Issuance of Writ of Execution to be well taken, the same is hereby GRANTED.

WHEREFORE, the corresponding Writ of Execution be issued pursuant to the re-computed monetary award in the amount of P3,270,512.8[2].

SO ORDERED.22
chanroblesvirtuallawlibrary
Accordingly, Labor Arbiter Flores issued a Writ of Execution23 dated April 20, 2010.

Ruling of the National Labor Relations Commission

Petitioners filed before the NLRC a Notice and Memorandum of Appeal.24 At the same time, they posted a corresponding supersedeas bond issued by Mapfre Insular Insurance Corporation (Mapfre) in the amount of P3,270,512.82. Subsequently, petitioners also filed an Omnibus Motion to Quash Writ of Execution and to Lift Order of Garnishment.

In a Resolution25 dated June 29, 2010, the NLRC denied for lack of merit petitioners' Appeal and their Omnibus Motion to Quash Writ of Execution and to Lift Order of Garnishment.

With respect to the appeal, the NLRC held that the supersedeas bond posted by petitioners has no force and effect, viz.:
chanRoblesvirtualLawlibrary
A perusal of the bond, however, revealed that the Certification of Accreditation and Authority of Jose Midas P. Marquez, Supreme Court Administrator, covers an authority to transact surety business in relation to CIVIL/SPECIAL PROCEEDINGS CASES ONLY filed/pending before the Regional Trial Courts of Caloocan City, City of Manila, Las Pi�as City, Makati City, Marikina City, Mandaluyong City, Muntinlupa City, Para�aque City, Pasay City, Pasig City and Quezon City x x x.26 Clearly, the authority does not include labor cases filed before the NLRC. Thus, as far as the NLRC is concerned, the [s]upersedeas bond posted by U-Bix Corporation has no force and effect.

Assuming only that it is authorized, it failed to present proof of security deposit or collateral securing the bond as required by Section 6(c) of Rule 6, NLRC Rules of Procedure. U-Bix failed to perfect its appeal. Therefore, the Order appealed from has attained finality.27
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Anent the Motion to Quash Writ of Execution and to Lift Order of Garnishment, it held as follows:
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As mentioned earlier, the Order approving the judgment award has become final and executory, thus, the issuance of the writ of execution is proper. There is nothing more left to be done except its execution.28
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Hence:
chanRoblesvirtualLawlibrary
WHEREFORE, premises considered, the Appeal, Omnibus Motion to Quash Writ of Execution and to Lift Order of Garnishment filed by U-Bix Corporation and Edilberto Bravo are DENIED for lack of merit.

SO ORDERED.29
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Petitioners moved for reconsideration which was dismissed in a Resolution30 dated September 27, 2010.

Ruling of the Court of Appeals

Thus, petitioners sought recourse from the CA through a Petition for Certiorari with Prayer for the Issuance of Temporary Restraining Order and/or Writ of Preliminary Injunction. They imputed upon the NLRC grave abuse of discretion amounting to lack or in excess of jurisdiction when it denied their appeal outright on the ground that the supersedeas bond accompanying the appeal has no force and effect. They argue that: (1) Mapfre is a bonding company accredited by this Court and the NLRC; (2) petitioner Bravo's signature in the indemnity agreement constitutes his personal guarantee of the supersedeas bond; and (3) the grounds relied upon in their memorandum of appeal are meritorious.31ChanRoblesVirtualawlibrary

In a Decision32 dated August 9, 2011, the CA denied the Petition. Citing Article 22333 of the Labor Code and Section 634 Rule VI of the New Rules of Procedure of the NLRC, it emphasized that the filing of a supersedeas bond for the perfection of an appeal is mandatory and jurisdictional. In this case, the CA found the supersedeas bond posted by petitioners to be irregular in view of the Certification of Accreditation and Authority issued by the Office of the Court Administrator (OCA) that Mapfre's authority to transact business was limited only to Civil/Special cases and does not cover labor cases. Besides, the said court found no meritorious ground to relax the requirement of posting a supersedeas bond. Thus:
chanRoblesvirtualLawlibrary
WHEREFORE, in view of the foregoing premises, the petition filed in this case is hereby DENIED for lack of merit. The Resolutions issued by the Third Division of the National Labor Relations Commission dated June 29, 2010 and September 27, 2010 in NLRC NCR Case No. 00-05-03696-97 is hereby AFFIRMED.

SO ORDERED.35
chanroblesvirtuallawlibrary
As petitioners' Motion for Reconsideration36 was likewise denied in a Resolution37 dated December 7, 2011, they are now before this Court through this Petition for Review on Certiorari.
cralawlawlibrary
Issues

THE COURT OF APPEALS COMMITTED GRAVE REVERSIBLE ERROR IN AFFIRMING THE NLRC'S DECISION DISMISSING OUTRIGHT PETITIONERS' APPEAL ON THE GROUND THAT THE ACCOMPANYING SUPERSEDEAS BOND WAS INVALID, CONSIDERING THAT:
  1. MAPFRE INSULAR INSURANCE CORPORATION IS A BONDING COMPANY ACCREDITED BY BOTH THE NLRC AND THE SUPREME COURT.

  2. PETITIONER BRAVO'S SIGNATURE IN THE INDEMNITY AGREEMENT CONSTITUTES HIS PERSONAL GUARANTEE OF THE SUPERSEDEAS BOND.

  3. PETITIONERS' MEMORANDUM OF APPEAL IS IMPRESSED WITH MERIT SUCH THAT A RESOLUTION OF THE SUBSTANTIAL ISSUES RAISED THEREIN WAS WARRANTED.38
Our Ruling

The Petition has no merit.

Perfection of an appeal in the manner
and within the period prescribed by law
is not only mandatory and jurisdictional
and failure to conform to the rules will
render the judgment sought to be
reviewed final and unappealable.


Petitioners argue that the CA erred in concluding that the supersedeas bond they posted was irregular and therefore has no force and effect based on the OCA certification that Mapfre's authority to transact business as a bonding company refers only to civil and special cases. They call attention to the Memorandum39 dated June 8, 2010 issued by the NLRC's Legal and Enforcement Division for the information and guidance of all Presiding/Commissioners and Executive/Labor Arbiters regarding the list of bonding companies accredited by this Court with respect to criminal and civil cases, which include Mapfre. Petitioners assert that the NLRC's endorsement of the said list to all Presiding Commissioners and Executive/Labor Arbiters could only mean that the bonding companies therein listed can also well be considered for labor cases.

The Court agrees with petitioners. In the 2013 Guidelines for Accreditation of Surety Companies40 of the NLRC, one of the requirements for the accreditation of a bonding company is the submission of a valid Certificate of Accreditation and Authority issued by the OCA. Upon a bonding company's submission of the same and compliance with the other requirements, the Legal and Enforcement Division of the NLRC shall furnish all Presiding/Commissioners and Deputy/ Executive Clerks of Court a copy of the Certificate of Accreditation and Authority and a list of accredited surety companies and their agents. While the said guidelines were issued only in 2013, it is logical to conclude that the Memorandum dated June 8, 2010 was for the same purpose mentioned, i.e., to furnish all Presiding/Commissioners and Executive/Labor Arbiters a list of accredited bonding companies. For one, the said Memorandum was issued by the Legal and Enforcement Division to all Presiding/Commissioners and Executive/Labor Arbiters or similar to what is outlined under the aforementioned guidelines. For another, and as aptly pointed out by petitioners, there could have been no other plausible reason for the said issuance but to apprise the concerned labor officials of the list of bonding companies which they may consider in transacting business in their respective offices.

Nevertheless, the Court still finds that petitioners failed to comply with the bond requirement in perfecting their appeal. Article 223 of the Labor Code provides in part:
chanRoblesvirtualLawlibrary
Article 223. Appeal. Decisions, awards, or orders of the Labor Arbiter are final and executory unless appealed to the Commission by any or both parties within ten (10) calendar days from receipt of such decisions, awards, or orders. x x x

x x x x

In case of a judgment involving a monetary award, an appeal by the employer may be perfected only upon the posting of a cash or surety bond issued by a reputable bonding company duly accredited by the Commission in the amount equivalent to the monetary award in the judgment appealed from. (Emphasis supplied)
chanroblesvirtuallawlibrary
In case of a surety bond, the applicable Section 6, Rule VI of the 2005 Revised Rules of Procedure of the NLRC requires that the same should be accompanied by original and certified true copies of the following:

a)
a joint declaration under oath by the employer, his counsel and the bonding company, attesting that the bond posted is genuine, and shall be in effect until final disposition of the case;
b)
an indemnity agreement between the employer-appellant and bonding company;
c)
proof of security deposit or collateral securing the bond; provided, that a check shall not be considered as an acceptable security;
d)
a certificate of authority from the Insurance Commission;
e)
certificate of registration from the Securities Exchange Commission;
f)
certificate of authority to transact surety business from the Office of the President;
g)
certificate of accreditation and authority from the Supreme Court; and
h)
notarized board resolution or secretary's certificate from the bonding company showing its authorized signatories and their specimen signatures.

Here, petitioners did not submit any proof of security deposit or collateral securing the bond. They themselves admit this in their Petition by stating that they no longer attached a separate document of security deposit or collateral securing the bond because Mapfre did not find it necessary to require them to give a security deposit and/or collateral. According to them, Mapfre finds it sufficient that the Indemnity Agreement attached to the Memorandum of Appeal was signed by petitioner Bravo, the president of petitioner U-Bix, in his personal capacity.

The Court, however, cannot accept such flimsy excuse of petitioners.

It must be noted that right from the start, petitioners were well represented by counsel who is presumed to know the explicit requirement under the aforementioned Section 6 that a surety bond should be accompanied by a proof of security deposit or collateral. Hence, petitioners cannot reason out that they were not able to submit the same because Mapfre did not require them to give such a deposit or collateral. What appears here instead is that while petitioners seem to be aware of the said requirement, they risked dispensing with the same and chose to stand by the alleged word of Mapfre that they need not submit any proof of security deposit or collateral. It is well to remind petitioners that parties are not at a liberty to choose which rule of technicality to comply with or not. To stress, "[t]he requirements for perfecting an appeal must, as a rule, be strictly followed. Such requirements are considered indispensable interdictions against needless delay and are necessary for the orderly discharge of the judicial business."41ChanRoblesVirtualawlibrary

In the same vein, petitioners are clutching at straws in impressing upon this Court that petitioner Bravo, in signing the Indemnity Agreement in his personal capacity, has already bound himself to be jointly and severally liable with Mapfre for the monetary award and this has the effect of securing the bond. Suffice it to say that "[t]he obvious purpose of an appeal bond is to ensure, during the period of appeal, against any occurrence that would defeat or diminish recovery by the aggrieved employees under the judgment if subsequently affirmed."42 To the Court's mind, the intention in requiring a security deposit or collateral to secure the bond, apart from the indemnity agreement between the employer-appellant and the bonding company, is to further ensure recovery by the employee of the judgment award should the same be affirmed, in any and all eventualities. This is also in keeping with the purpose of the bond requirement which is to "discourage employers from using the appeal to delay, or even evade, their obligation to satisfy their employee's possible just and lawful claims."43 Besides, it is an ail-too familiar rule in statutory construction that when a rule is clear and unambiguous, interpretation need not be resorted to.44 Since Section 6, Rule VI of the 2005 NLRC Rules of Procedure requires that a surety bond should be accompanied by both an indemnity agreement and proof of security deposit or collateral securing the bond, among others, that two must be presented. The submission of one cannot be considered sufficient as to dispense with the other. No resort to any interpretation is necessary, there is only room for application.45ChanRoblesVirtualawlibrary

It is a settled rule that "the perfection of an appeal in the manner and within the period prescribed by law is, not only mandatory, but jurisdictional, and failure to conform to the rules will render the judgment sought to be reviewed final and unappealable."46 As can be gleaned from the foregoing, petitioners failed to perfect their appeal in the manner prescribed by the rules. Hence and as correctly ruled by the NLRC and affirmed by the CA, the April 16, 2010 Order of Labor Arbiter Flores approving the recomputation of the money award and ordering the issuance of a writ of execution has already attained finality and this warranted the dismissal of petitioners' appeal therefrom before the NLRC.

It is worth stating that indeed in several cases, the Court -
relaxed the rigid application of the rules of procedure to afford the parties the opportunity to fully ventilate their cases on the merits. This is in line with the time honored principle that cases should be decided only after giving all the parties the chance to argue their causes and defenses. Technicality and procedural imperfections should thus not serve as bases of decisions. In that way, the ends of justice would be better served. For indeed, the general objective of procedure is to facilitate the application of justice to the rival claims of contending parties, bearing always in mind that procedure is not to hinder but to promote the administration of justice.47
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It must be emphasized, however, that "the policy of liberal interpretation is qualified by the requirement that there must be exceptional circumstances to allow the relaxation of the rules. Absent exceptional circumstances, [the Court adheres] to the rule that certain procedural precepts must remain inviolable x x x."48 After all, an "appeal is not a constitutional right, but a mere statutory privilege. Thus, parties who seek to avail themselves of it must comply with the statutes or rules allowing it."49 The Court adheres to the strict interpretation of the rule in this case in the absence of exceptional circumstance or compelling reason to depart from the same.

The questioned recomputation of monetary award is in order.

Petitioners argue that the recomputation of the monetary award in the sum of P3,270,512.82 is erroneous. In particular, they assail the computation of backwages from the time of respondent's dismissal up to the finality of the Court's October 31, 2008 Decision in the illegal dismissal case on March 12, 2009. They point out that full backwages is computed from the time an illegally dismissed employee's compensation is withheld up to the time of his actual reinstatement. And since the July 12, 1999 Decision of the NLRC awarded separation pay in lieu of reinstatement, petitioners argue that backwages should no longer accrue beyond the date of the said NLRC Decision. This is because when the NLRC awarded separation pay in lieu of reinstatement in its Decision, the employment tie between petitioners and respondent was already effectively severed.

This Court has already meticulously explained in Bani Rural Bank Inc. v. De Guzman50 that:
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The computation of separation pay is based on the length of the employee's service; and the computation of backwages is based on the actual period when the employee was unlawfully prevented from working.

The basis of computation of backwages

The computation of backwages depends on the final awards adjudged as a consequence of illegal dismissal, in that:

First, when reinstatement is ordered, the general concept under Article 279 of the Labor Code, as amended, computes the backwages from the time of dismissal until the employee's reinstatement. The computation of backwages (and similar benefits considered part of the backwages) can even continue beyond the decision of the labor arbiter or NLRC and ends only when the employee is actually reinstated.

Second, when separation pay is ordered in lieu of reinstatement (in the event that this aspect of the case is disputed) or reinstatement is waived by the employee (in the event that the payment of separation pay, in lieu, is not disputed), backwages is computed from the time of dismissal until the finality of the decision ordering separation pay.

Third, when separation pay is ordered after the finality of the decision ordering the reinstatement by reason of a supervening event that makes the award of reinstatement no longer possible x x x backwages is computed from the time of dismissal until the finality of the decision ordering separation pay.

The above computation of backwages, when separation pay is ordered, has been the Court's consistent ruling. In Session Delights Ice Cream and Fast Foods v. Court Appeals Sixth Division, we explained that the finality of the decision becomes the reckoning point because in allowing separation pay, the final decision effectively declares that the employment relationship ended so that separation pay and backwages are to be computed up to that point.

We may also view the proper computation of backwages (whether based on reinstatement or an order of separation pay) in terms of the life of the employment relationship itself.

When reinstatement is ordered, the employment relationship continues. Once the illegally dismissed employee is reinstated, any compensation and benefits thereafter received stem from the employee's continued employment. In this instance, backwages are computed only up until the reinstatement of the employee since after the reinstatement, the employee begins to receive compensation from his resumed employment.

When there is an order of separation pay (in lieu of reinstatement or when the reinstatement aspect is waived or subsequently ordered in light of a supervening event making the award of reinstatement no longer possible), the employment relationship is terminated only upon the finality of the decision ordering the separation pay. The finality of the decision cuts-off the employment relationship and represents the final settlement of the rights and obligations of the parties against each other. Hence, backwages no longer accumulate upon the finality of the decision ordering the payment of separation pay since the employee is no longer entitled to any compensation from the employer by reason of the severance of his employment.51 (Citations omitted; emphases and underscoring supplied)
chanroblesvirtuallawlibrary
Clearly, therefore, respondent is entitled to backwages computed from the time she was illegally dismissed up to the date of the finality of the Court's October 31, 2008 Decision in the illegal dismissal case on March 12, 2009. The Court, thus, finds the subject recomputation of money award to be in order.

WHEREFORE, premises considered, the Petition is hereby DENIED. The Decision dated August 9, 2011 and the Resolution dated December 7, 2011 of the Court of Appeals in CA-G.R. SP No. 117199 are hereby AFFIRMED.

SO ORDERED.cralawlawlibrary

Peralta,,* Perez,*** Mendoza and Leonen, JJ., concur.

Endnotes:


* Per Special Order No. 2088 dated July 1, 2015.

** Per Special Order No. 2087 (Revised) dated July 1, 2015.

*** Per Special Order No. 2079-A dated June 29, 2015.

1 Under Rule 45 of the RULES OF COURT.

2 CA rollo, pp. 415-428; penned by Associate Justice Isaias P. Dicdican and concurred in by Associate Justices Stephen C. Cruz and Agnes Reyes-Carpio.

3 Id. at 482-483.

4 Id. at 34-37; penned by Commissioner Pablo C. Espiritu, Jr. and concurred in by Presiding Commissioner Alex A. Lopez and Commissioner Gregorio O. Bilog III.

5 Id. at 39-40.

6 Id. at 111-117.

7 As culled from the NLRC Order dated July 12, 1999, id. at 42-63, 42, 43, since no copy of the Labor Arbiter's Decision is attached to the records.

8 Id. at 43.

9 Id. at 42-63; penned by Commissioner Tito F. Genilo and concurred in by Presiding Commissioner Lourdes C. Javier and Commissioner Ireneo B. Bernardo.

10 Id. at 62.

11 Id. at 65-73; penned by Associate Justice Estela M. Perlas-Bernabe (now a member of this Court) and concurred in by Associate Justices Rodrigo V. Cosico and Lucas P. Bersamin (now also a member of this Court).

12 As culled from this Court's Decision dated October 31, 2008, id. at 75-89, 80.

13 Id. at 75-89; penned by Associate Justice Conchita Carpio Morales and concurred in by Acting Chief Justice Leonardo A. Quisumbing and Associate Justices Dante O. Tinga, Presbitero J. Velasco, Jr. and Arturo D. Brion.

14 As culled from Labor Arbiter Flores' Order dated April 16, 2010, id. at 111-117, 115.

15 Id. at 111.

16 Id. at 92.

17 Id. at 93-98.

18 Id. at 110.

19 Id. at 99-105.

20 Id. at 106-108.

21 Id. at 111-117.

22 Id. at 116.

23 Id. at 118-122.

24 Id. at 123-144.

25 Id. at 34-37.

26 Id. at 35.

27 Id. Emphasis in the original.

28 Id. at 36.

29 Id. Emphasis in the original.

30 Id. at 39-40.

31 Petition for Certiorari, id. at 3-28, 14-25.

32 Id. at 415-428.

33Art. 223. Appeal. Decisions, awards, or orders of the Labor Arbiter are final and executory unless appealed to the Commission by any or both parties within ten (10) calendar days from receipt of such decisions, awards, or orders. Such appeal may be entertained only on any of the following grounds:

x x x x

In case of a judgment involving a monetary award, an appeal by the employer may be perfected only upon the posting of a cash or surety bond issued by a reputable bonding company duly accredited by the Commission in the amount equivalent to the monetary award in the judgment appealed from.

x x x x

34 Section 6. Bond. - In case the decision of the Labor Arbiter or the Regional Director involves a monetary award, an appeal by the employer may be perfected only upon the posting of a bond, which shall either be in the form of cash deposit or surety bond equivalent in amount to the monetary award, exclusive of damages and attorney's fees.

In case of surety bond, the same shall be issued by a reputable bonding company duly accredited by the Commission or the Supreme Court, and shall be accompanied by original or certified true copies of the following:

a) a joint declaration under oath by the employer, his counsel, and the bonding company, attesting that the bond posted is genuine, and shall be in effect until final disposition of the case.

b) a copy of the indemnity agreement between the employer-appellant and bonding company; and

c) a copy of security deposit or collateral securing the bond.

A certified true copy of the bond shall be furnished by the appellant to the appellee who shall verify the regularity and genuineness thereof and immediately report to the Commission any irregularity.

Upon verification by the Commission that the bond is irregular or not genuine, the Commission shall cause the immediate dismissal of the appeal.

No motion to reduce bond shall be entertained except on meritorious grounds and upon the posting of a bond in a reasonable amount in relation to the monetary award.

The filing of the motion to reduce bond without compliance with the requisites in the preceding paragraph shall not stop the running of the period to perfect an appeal.

35 CA rollo, p. 427.

36 Id. at 453-467.

37 Id. at 482-483.

38Rollo, p. 38.

39 Id. at 471-473.

40En Banc Resolution No. 03-13, Series of 2013.

41Accessories Specialist, Inc. v. Alabama, 581 Phil. 517, 530 (2008).

42Cordova v. Keysa's Boutique, 507 Phil. 147, 158 (2005).

43 Id. at 159.

44Adasa v. Abalos, 545 Phil. 168, 184 (2007).

45Aquino v. Aure, 569 Phil. 403, 419 (2008).

46Republic Cement Corporation v. Guinmapang, 613 Phil. 294, 300-301 (2009).

47 Id. at 301, citing Chronicle Securities Corporation v. National Labor Relations Commission, 486 Phil. 560, 568 (2004).

48Manaya v. Alabang Country Club, Inc., 552 Phil. 226, 235 (2007).

49Accessories Specialist, Inc. v. Alabama, supra note 41.

50 G.R. No. 170904, November 13, 2013, 709 SCRA 330.

51 Id. at 350-352.cralawred



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  • G.R. No. 187631, July 08, 2015 - BATANGAS CITY, MARIA TERESA GERON, IN HER CAPACITY AS CITY TREASURER OF BATANGAS CITY AND TEODULFO A. DEGUITO, IN HIS CAPACITY AS CITY LEGAL OFFICER OF BATANGAS CITY, Petitioners, v. PILIPINAS SHELL PETROLEUM CORPORATION, Respondent.

  • G.R. No. 212205, July 06, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. OBALDO BANDRIL Y TABLING, Accused-Appellant.

  • A.C. No. 10207, July 21, 2015 - RE: DECISION DATED 17 MARCH 2011 IN CRIMINAL CASE NO. SB-28361 ENTITLED "PEOPLE OF THE PHILIPPINES VS. JOSELITO C. BARROZO" - FORMER ASSISTANT PROSECUTOR JOSELITO C. BARROZO, Respondent.

  • G.R. No. 201110, July 06, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JEFFREY VICTORIA Y CRISTOBAL, Accused-Appellant.

  • G.R. No. 183735, July 06, 2015 - SEGIFREDO T. VILCHEZ, Petitioner, v. FREE PORT SERVICE CORPORATION AND ATTY. ROEL JOHN T. KABIGTING, PRESIDENT, Respondents.

  • G.R. No. 200670, July 06, 2015 - CLARK INVESTORS AND LOCATORS ASSOCIATION, INC., Petitioner, v. SECRETARY OF FINANCE AND COMMISSIONER OF INTERNAL REVENUE, Respondents.

  • G.R. No. 216691, July 21, 2015 - MARIA ANGELA S. GARCIA, Petitioner, v. COMMISSION ON ELECTIONS AND JOSE ALEJANDRE P. PAYUMO III, Respondents.

  • G.R. No. 197731, July 06, 2015 - HERMIE OLARTE Y TARUG, AND RUBEN OLAVARIO Y MAUNAO, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 208792, July 22, 2015 - BANK OF THE PHILIPPINE ISLANDS, Petitioner, v. SPOUSES ROBERTO AND TERESITA GENUINO, Respondents.

  • G.R. No. 207435, July 01, 2015 - NORMA EDITA R. DY SUN-ONG, Petitioner, v. JOSE VICTORY R. DY SUN, Respondent.

  • A.C. No. 10187 [Formerly CBD Case No. 11-3053], July 22, 2015 - CELINA F. ANDRADA, Complainant, v. ATTY. RODRIGO CERA, Respondent.

  • A.M. No. RTJ-15-2417 [Formerly known as OCA IPI No. 10-3466-RTJ], July 22, 2015 - ELADIO D. PERFECTO, Complainant, v. JUDGE ALMA CONSUELO D. ESIDERA, Respondent.

  • G.R. No. 171247, July 22, 2015 - ALFREDO L. VILLAMOR, JR., Petitioner, v. HON. AMELIA C. MANALASTAS, PRESIDING JUDGE, RTC-PASIG CITY, BRANCH 268, AND LEONARDO S. UMALE [DECEASED] SUBSTITUTED BY HIS SPOUSE, CLARISSA VICTORIA UMALE, Respondents.

  • A.M. No. P-14-3257, July 22, 2015 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. JOSE V. MENDOZA, CLERK OF COURT II, MUNICIPAL TRIAL COURT, GASAN, MARINDUQUE, Respondent.

  • G.R. No. 211535, July 22, 2015 - BANK OF COMMERCE, Petitioner, v. MARILYN P. NITE, Respondent.

  • G.R. No. 200773, July 08, 2015 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. ANGELINE L. DAYAOEN, AGUST1NA TAUEL, AND LAWANA T. BATCAGAN, Respondents.

  • G.R. No. 192099, July 08, 2015 - PAULINO M. EJERCITO, JESSIE M. EJERCITO AND JOHNNY D. CHANG, Petitioners, v. ORIENTAL ASSURANCE CORPORATION, Respondent.

  • G.R. No. 186322, July 08, 2015 - ENRICO S. EULOGIO AND NATIVIDAD V. EULOGIO, Petitioners, v. PATERNO C. BELL, SR., ROGELIA CALINGASAN-BELL, PATERNO WILLIAM BELL, JR., FLORENCE FELICIA VICTORIA BELL, PATERNO FERDINAND BELL III, AND PATERNO BENERA�O BELL IV, Respondents.

  • G.R. Nos. 209353-54, July 06, 2015 - REPUBLIC OF THE PHILIPPINES, REP. BY THE COMMISSIONER OF CUSTOMS, Petitioner, v. PHILIPPINE AIRLINES, INC. (PAL), Respondent.; [G.R. Nos. 211733-34] - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PHILIPPINE AIRLINES, INC. (PAL), Respondent.

  • A.M. No. MTJ-14-1839, July 22, 2015 - ATTY. LUCITA E. MARCELO, Complainant, v. JUDGE PELAGIA J. DALMACIO-JOAQUIN, PRESIDING JUDGE, MUNICIPAL TRIAL COURT IN CITIES, BRANCH 1, SAN JOSE DEL MONTE, BULACAN, Respondent.

  • G.R. No. 189262, July 06, 2015 - GBMLT MANPOWER SERVICES, INC., Petitioner, v. MA. VICTORIA H. MALINAO, Respondent.

  • G.R. No. 207286, July 29, 2015 - DELA ROSA LINER, INC. AND/OR ROSAURO DELA ROSA, SR. AND NORA DELA ROSA, Petitioners, v. CALIXTO B. BORELA AND ESTELO A. AMARILLE, Respondents.

  • G.R. No. 210929, July 29, 2015 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. EDNA ORCELINO-VILLANUEVA, Respondent.

  • G.R. No. 167679, July 22, 2015 - ING BANK N.V., ENGAGED IN BANKING OPERATIONS IN THE PHILIPPINES AS ING BANK N.V. MANILA BRANCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 185224, July 29, 2015 - AMELIA CARMELA CONSTANTINO ZOLETA, Petitioner, v. THE HONORABLE SANDIGANBAYAN [FOURTH DIVISION] AND PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 190983, July 29, 2015 - SURENDRA GOBINDRAM DASWANI, Petitioner, v. BANCO DE ORO UNIVERSAL BANK AND REGISTER OF DEEDS OF MAKATI CITY, Respondent.

  • G.R. No. 188698, July 22, 2015 - PEOPLE OF THE PHILIPPINES, Appellee, v. SONIA BERNEL NUARIN, Appellant.

  • G.R. No. 186305, July 22, 2015 - V-GENT, INC., Petitioner, v. MORNING STAR TRAVEL AND TOURS, INC., Respondent.

  • A.M. No. P-15-3304 (Formerly: OCA I.P.I No. 11-3670-P), July 01, 2015 - MELQUIADES A. ROBLES, Complainant, v. 1) CLERK OF COURT V DUKE THADDEUS R. MAOG, REGIONAL TRIAL COURT, BRANCH 155, PASIG CITY, 2) SHERIFF IV DOMINGO R. GARCIA, JR., REGIONAL TRIAL COURT, BRANCH 157, PASIG CITY, Respondents.

  • G.R. No. 172983, July 22, 2015 - FAR EAST BANK AND TRUST COMPANY, Petitioner, v. PHILIPPINE DEPOSIT INSURANCE CORPORATION, Respondent.

  • G.R. No. 175188, July 15, 2015 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LA TONDE�A DISTILLERS, INC. (LTDI [NOW GINEBRA SAN MIGUEL], Respondent.

  • G.R. No. 209137, July 01, 2015 - EDUARDO CELEDONIO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 210412, July 29, 2015 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. KAMRAN F. KARBASI, Respondent.

  • G.R. No. 210646, July 29, 2015 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. AIR LIQUIDE PHILIPPINES, INC., Respondent.

  • G.R. No. 207791, July 15, 2015 - THE CITY OF DAVAO, REPRESENTED BY THE CITY TREASURER OF DAVAO CITY, Petitioner, v. THE INTESTATE ESTATE OF AMADO S. DALISAY, REPRESENTED BY SPECIAL ADMINISTRATOR ATTY. NICASIO B. PADERNA, Respondent.

  • G.R. No. 206442, July 01, 2015 - JOVITO CANCERAN, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 201494, July 29, 2015 - MARITES R. CUSAP, Petitioner, v. ADIDAS PHILIPPINES, INC., (ADIDAS), PROMOTION RESOURCES & INTER-MARKETING EXPONENTS, INC. (PRIME) AND JC ATHLETES, INC. (JCA), Respondents.

  • A.M. No. P-07-2293 (Formerly A.M. No. 06-12-411-MTC), July 15, 2015 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. JOEBERT C. GUAN, FORMER CLERK OF COURT, MUNICIPAL TRIAL COURT, BULAN, SORSOGON, Respondent.

  • G.R. No. 199660, July 13, 2015 - U-BIX CORPORATION AND EDILBERTO B. BRAVO, Petitioners, v. VALERIE ANNE H. HOLLERO, Respondent.

  • G.R. No. 198096, July 08, 2015 - CENTENNIAL TRANSMARINE, INC. AND/OR MR. EDUARDO R. JABLA, CENTENNIAL MARITIME SERVICES & MTV BONNIE SMITHWICK, Petitioners, v. PASTOR M. QUIAMBAO, Respondent.

  • A.M. No. SCC-13-18-J (Formerly A.M. OCA IPI No. 11-36-SCC), July 01, 2015 - BAGUAN M. MAMISCAL, Complainant, v. CLERK OF COURT MACALINOG S. ABDULLAH, SHARI'A CIRCUIT COURT, MARAWI CITY, Respondent.

  • G.R. No. 208587, July 29, 2015 - JM DOMINGUEZ AGRONOMIC COMPANY, INC., HELEN D. DAGDAGAN, PATRICK PACIS, KENNETH PACIS, AND SHIRLEY DOMINGUEZ, Petitioners, v. CECILIA LICLICAN, NORMA D. ISIP, AND PURITA DOMINGUEZ, Respondents.

  • G.R. Nos. 203054-55, July 29, 2015 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. COURT OF TAX APPEALS AND CBK POWER COMPANY LIMITED, Respondents.

  • G.R. No. 193219, July 27, 2015 - COPY CENTRAL DIGITAL COPY SOLUTION AND/OR VIRGILIO MONTANO, Petitioners, v. MARILYN DOMRIQUE AND CARINA LEA�O, Respondents.

  • G.R. No. 188464, July 29, 2015 - ALBERTO J. RAZA, Petitioner, v. DAIKOKU ELECTRONICS PHILS., INC. AND MAMORU ONO, Respondents.

  • G.R. No. 174185, July 22, 2015 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. WILFREDO MANCAO, Respondent.

  • G.R. No. 200940, July 22, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MARTIN NERIO, JR., Accused-Appellant.

  • G.R. No. 190998, July 20, 2015 - SPOUSES ROBERT C. PADERANGA AND JOVITA M. PADERANGA, Petitioners, v. SPOUSES PENDATUN A. BOGABONG AND NORMA P. BOGABONG; STALINGEORGE PADERANGA AND THE REGISTER OF DEEDS OF ILIGAN CITY; CIPRIANO RATUNIL; ANTONIO MI�OZA; HEIRS OF TOMAS TAN SR., LOURDES TAN AND LIBEN GO MEDINA, Respondents.

  • G.R. No. 193034, July 20, 2015 - RODGING REYES, Petitioner, v. PEOPLE OF THE PHILIPPINES AND SALUD M. GEGATO, Respondents.

  • G.R. No. 212336, July 15, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ARSENIO D. MISA III, Accused-Appellant.

  • G.R. No. 181381, July 20, 2015 - SECURITIES AND EXCHANGE COMMISSION, Petitioner, v. UNIVERSAL RIGHTFIELD PROPERTY HOLDINGS, INC., Respondent.

  • A.C. No. 10628, July 01, 2015 - MAXIMINO NOBLE III, Complainant, v. ATTY. ORLANDO O. AILES, Respondent.

  • G.R. No. 191258, July 08, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. VINCENT GARRIDO Y ELORDE, Accused-Appellant.

  • G.R. No. 207639, July 01, 2015 - BAHIA SHIPPING SERVICES, INC. AND/OR V-SHIP NORWAY AND/OR CYNTHIA C. MENDOZA, Petitioners, v. CARLOS L. FLORES, JR., Respondent.

  • G.R. No. 214466, July 01, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ANTONIO BALCUEVA Y BONDOCOY, Accused-Appellant.

  • G.R. No. 194328, July 01, 2015 - STRONGHOLD INSURANCE COMPANY, INCORPORATED, Petitioner, v. INTERPACIFIC CONTAINER SERVICES AND GLORIA DEE CHONG, Respondents.

  • G.R. No. 175999, July 01, 2015 - NELSON LAI Y BILBAO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 207145, July 28, 2015 - GIL G. CAWAD, MARIO BENEDICT P. GALON, DOMINGO E. LUSAYA, JEAN V. APOLINARES, MA. LUISA S. OREZCA, JULIO R. GARCIA, NESTOR M. INTIA, RUBEN C. CALIWATAN, ADOLFO Q. ROSALES, MA. LUISA NAVARRO, AND THE PHILIPPINE PUBLIC HEALTH ASSOCIATION, INC., Petitioners, v. FLORENCIO B. ABAD, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF BUDGET AND MANAGEMENT (DBM); ENRIQUE T. ONA, IN HIS CAPACITY AS SECRETARY OF THE DEPARTMENT OF HEALTH (DOH); AND FRANCISCO T. DUQUE III, IN HIS CAPACITY AS CHAIRMAN OF THE CIVIL SERVICE COMMISSION (CSC), Respondents.

  • G.R. No. 193388, July 01, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RODOLFO BOCADI Y APATAN, ACCUSED, ALBERTO BATICOLON Y RAMIREZ, Accused-Appellant.

  • G.R. No. 192173, July 29, 2015 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. STANDARD CHARTERED BANK, Respondent.

  • A.C. No. 8313, July 14, 2015 - PILAR IBANA-ANDRADE AND CLARE SINFOROSA ANDRADE-CASILIHAN, Complainants, v. ATTY. EVA PAITA-MOYA, Respondent.

  • G.R. No. 184320, July 29, 2015 - CLARITA ESTRELLADO-MAINAR, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • A.M. CA-15-32-P (formerly OCA IPI No. 14-219-CA-P), July 29, 2015 - COMMITTEE ON ETHICS & SPECIAL CONCERNS, COURT OF APPEALS, MANILA, Complainant, v. MARCELO B. NAIG, UTILITY WORKER II, MAINTENANCE AND UTILITY SECTION, COURT OF APPEALS, MANILA, Respondent.

  • G.R. No. 204738, July 29, 2015 - GLENDA RODRIGUEZ-ANGAT, Petitioner, v. GOVERNMENT SERVICE INSURANCE SYSTEM, Respondent.

  • G.R. No. 200233, July 15, 2015 - LEONILA G. SANTIAGO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 206423, July 01, 2015 - LEONCIO ALANGDEO, ARTHUR VERCELES, AND DANNY VERGARA, Petitioners, v. THE CITY MAYOR OF BAGUIO, HON. BRAULIO D. YARANON (TO BE SUBSTITUTED BY INCUMBENT CITY MAYOR, HON. MAURICIO DOMOGAN), JEOFREY MORTELA, HEAD DEMOLITION TEAM, CITY ENGINEER�S OFFICE, AND ERNESTO LARDIZABAL, Respondents.

  • G.R. No. 207575, July 15, 2015 - HEDCOR, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 175796, July 22, 2015 - BPI FAMILY SAVINGS BANK, INC., Petitioner, v. SPOUSES BENEDICTO & TERESITA YUJUICO, Respondents.

  • A.M. No. CA-15-53-J [Formerly OCA I.P.I. No. 15-230-CA-J], July 14, 2015 - RE: COMPLAINT DATED JANUARY 28, 2015 OF CATHERINE DAMAYO, REPRESENTED BY HER MOTHER, VENIRANDA DAMAYO, AGAINST HON. MARILYN LAGURA-YAP, ASSOCIATE JUSTICE, COURT OF APPEALS-VISAYAS, CEBU CITY, CEBU.

  • G.R. No. 162217, July 22, 2015 - HEIRS OF ARTURO GARCIA I, (IN SUBSTITUTION OF HEIRS OF MELECIO BUENO), Petitioners, v. MUNICIPALITY OF IBA, ZAMBALES, Respondent.

  • A.M. No. 2014-07-SC, July 08, 2015 - RE: REPORT OF ATTY. CARIDAD A. PABELLO, CHIEF OF OFFICE, OFFICE OF ADMINISTRATIVE SERVICES- OFFICE OF THE COURT ADMINISTRATOR (OAS-OCA), ON NEGLECT OF DUTY OF FERDINAND F. ANDRES, HUMAN RESOURCE MANAGEMENT OFFICER III, REGIONAL TRIAL COURT (RTC)-PERSONNEL DIVISION, OAS-OCA, THE PROCESSOR-IN-CHARGE OF APPOINTMENT AND THE ALLEGED ERRONEOUS RECORDING, ERASURE, AND ALTERATION OF THE PERFORMANCE RATING ON THE RECORD BOOK.

  • G.R. No. 210861, July 29, 2015 - CENTRAL BICOL STATE UNIVERSITY OF AGRICULTURE, REPRESENTED BY ITS PRESIDENT, ATTY. MARIO T. BERNALES, Petitioner, v. PROVINCE OF CAMARINES SUR, REPRESENTED BY GOVERNOR LUIS RAYMUND F. VILLAFUERTE, JR. AND GAWAD KALINGA FOUNDATION, INC. REPRESENTED BY ITSEXECUTIVE DIRECTOR, JOSE LUIS OQUI�ENA,* AND ITS CAMARINES SUR CHAPTER HEAD, HARRY AZANA, Respondent.

  • G.R. No. 195196, July 13, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ESTANLY OCTA Y BAS, Accused-Appellant.

  • G.R. No. 215764, July 06, 2015 - RICHARD K. TOM, Petitioner, v. SAMUEL N. RODRIGUEZ, Respondent.

  • G.R. No. 196864, July 08, 2015 - SPOUSES VICTOR P. DULNUAN AND JACQUELINE P. DULNUAN, Petitioners, v. METROPOLITAN BANK & TRUST COMPANY, Respondent.

  • G.R. No. 206970, July 29, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ANTONIO EDA�O AND NESTOR EDA�O, ACCUSED, ANTONIO EDA�O, Accused-Appellant.

  • G.R. No. 192463, July 13, 2015 - OMAIRA LOMONDOT AND SARIPA LOMONDOT, Petitioners, v. HON. RASAD G. BALINDONG, PRESIDING JUDGE, SHARI'A DISTRICT COURT, 4TH SHARI'A JUDICIAL DISTRICT, MARAWI CITY, LANAO DEL SUR AND AMBOG PANGANDAMUN AND SIMBANATAO DIACA, Respondents.

  • G.R. No. 204089, July 29, 2015 - GRACE BORGO�A INSIGNE, DIOSDADO BORGO�A, OSBOURNE BORGO�A, IMELDA BORGO�A RIVERA, AND ARISTOTLE BORGO�A, Petitioners, v. ABRA VALLEY COLLEGES, INC. AND FRANCIS BORGO�A, Respondents.

  • G.R. No. 207098, July 08, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. NONIETO GERSAMIO, Accused-Appellant.

  • G.R. No. 212929, July 29, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ENRIQUE GALVEZ, Accused-Appellant.

  • G.R. No. 191894, July 15, 2015 - DANILO A. DUNCANO, Petitioner, v. HON. SANDIGANBAYAN (2ND DIVISION), AND HON. OFFICE OF THE SPECIAL PROSECUTOR, Respondents.

  • G.R. Nos. 163356-57, July 01, 2015 - JOSE A. BERNAS, CECILE H. CHENG, VICTOR AFRICA, JESUS B. MARAMARA, JOSE T. FRONDOSO, IGNACIO T. MACROHON, JR., AND PAULINO T. LIM, ACTING IN THEIR CAPACITY AS INDIVIDUAL DIRECTORS OF MAKATI SPORTS CLUB, INC., AND ON BEHALF OF THE BOARD OF DIRECTORS OF MAKATI SPORTS CLUB, Petitioners, v. JOVENCIO F. CINCO, VICENTE R. AYLLON, RICARDO G. LIBREA, SAMUEL L. ESGUERRA, ROLANDO P. DELA CUESTA, RUBEN L. TORRES, ALEX Y. PARDO, MA. CRISTINA SIM, ROGER T. AGUILING, JOSE B. QUIMSON, CELESTINO L. ANG, ELISEO V. VILLAMOR, FELIPE L. GOZON, CLAUDIO B. ALTURA, ROGELIO G. VILLAROSA, MANUEL R. SANTIAGO, BENJAMIN A. CARANDANG, REGINA DE LEON-HERLIHY, CARLOS Y. RAMOS, JR., ALEJANDRO Z. BARIN, EFRENILO M. CAYANGA AND JOHN DOES, Respondents.; G.R. NOS. 163368-69 - JOVENCIO F. CINCO, RICARDO G. LIBREA AND ALEX Y. PARDO, Petitioners, v. JOSE A. BERNAS, CECILE H. CHENG AND IGNACIO A. MACROHON, Respondents.

  • A.M. No. RTJ-15-2422 [Formerly OCA I.P.I. No. 13-4129-RTJ], July 20, 2015 - FLOR GILBUENA RIVERA, Complainant, v. HON. LEANDRO C. CATALO, PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 256, MUNTINLUPA CITY, Respondent.

  • G.R. No. 204117, July 01, 2015 - CHINA BANKING CORPORATION, Petitioner, v. CITY TREASURER OF MANILA, Respondent.

  • A.M. No. P-15-3347 [Formerly OCA IPI No. 13-4067-P], July 29, 2015 - AMADEL C. ABOS, Complainant, v. SALVADOR A. BORROMEO IV, CLERK III, REGIONAL TRIAL COURT, BR. 45, SAN JOSE, OCCIDENTAL MINDORO, Respondent.

  • G.R. No. 200558, July 01, 2015 - CONSUELO V. PANGASINAN AND ANNABELLA V. BORROMEO, Petitioners, v. CRISTINA DISONGLO-ALMAZORA, RENILDA ALMAZORA-CASUBUAN, RODOLFO CASUBUAN, SUSANA ALMAZORA-MENDIOLA, CARLOS MENDIOLA, CECILIO ALMAZORA AND NEN1TA ALMAZORA, Respondents.

  • G.R. No. 192024, July 01, 2015 - FORTUNE TOBACCO ORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 195166, July 08, 2015 - SPOUSES SALVADOR ABELLA AND ALMA ABELLA, Petitioners, v. SPOUSES ROMEO ABELLA AND ANNIE ABELLA, Respondents.

  • G.R. No. 213104, July 29, 2015 - PEOPLE OF THE PHILIPPINES, Petitioner, v. PO1 CYRIL A. DE GRACIA, Respondent.

  • G.R. No. 196853, July 13, 2015 - ROBERT CHUA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 211882, July 29, 2015 - ELBURG SHIPMANAGEMENT PHILS., INC., ENTERPRISE SHIPPING AGENCY SRL AND/OR EVANGELINE RACHO, Petitioners, v. ERNESTO S. QUIOGUE, JR., Respondent.

  • G.R. No. 212025, July 01, 2015 - EXCELLENT QUALITY APPAREL, INC., Petitioner, v. VISAYAN SURETY & INSURANCE CORPORATION, AND FAR EASTERN SURETY & INSURANCE CO., INC., Respondents.

  • G.R. No. 198436, July 08, 2015 - PIONEER INSURANCE SURETY CORPORATION, Petitioner, v. MORNING STAR TRAVEL & TOURS, INC., ESTELITA CO WONG, BENNY H. WONG, ARSENIO CHUA, SONNY CHUA, AND WONG YAN TAK, Respondents.

  • G.R. No. 187491, July 08, 2015 - FAR EAST BANK AND TRUST COMPANY, Petitioner, v. LILIA S. CHUA, Respondent.

  • G.R. No. 209822, July 08, 2015 - DIONISIO DACLES,* Petitioner, v. MILLENIUM ERECTORS CORPORATION AND/OR RAGAS TIU, Respondents.

  • G.R. No. 163362, July 08, 2015 - ALEJANDRA ARADO HEIRS: JESUSA ARADO, VICTORIANO ALCORIZA, PEDRO ARADO, HEIRS: JUDITHO ARADO, JENNIFER ARADO, BOBBIE ZITO ARADO, SHIRLY ABAD, ANTONIETA ARADO, NELSON SOMOZA, JUVENIL ARADO, NICETAS VENTULA, AND NILA ARADO, PEDRO ARADO, TOMASA V. ARADO, Petitioners, v. ANACLETO ALCORAN AND ELENETTE SUNJACO, Respondents.

  • G.R. No. 202262, July 08, 2015 - JOSE 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, NASUGBU RESORTS, INC., GMCC UNITED DEVELOPMENT CORPORATION, AND GULOD RESORT, INC., Petitioners, v. BANGKO SENTRAL NG PILIPINAS, AND REGISTER OF DEEDS OF NASUGBU BATANGAS, Respondents.

  • G.R. No. 156022, July 06, 2015 - AURELLANO AGNES, EDUARDO AGNES, ESPIRITU AGNES, ESTELLA AGNES, PANTALEON AGNES, FILOTEO APUEN, IMELDA APUEN, MOISES APUEN, ROGELIO APUEN, GONZALO AUSTRIA, JAVIER AUSTRIA, BONIFACIO EGUIA, LYDIA EGUIA, MANUEL GABARDA, SR., MELECIO GARCIA, CRISTOBAL LOQUIB, MARIA LOQUIB, MATERNO LOQUIB, GEORGE MACANAS, MODESTO MANLEBTEN, JUANITO AUSTRIA, CONCHITA BERNAL, AURELIO BERNAL, PABLITO BOGANTE, FELICIANO CANTON, ALFREDO CANETE, CECILIA CANETE, CHERRY DE MESA, ROBERTO NOVERO, PERLITO PABIA, RODRIGO SABROSO, JUAN TALORDA, AND RAFAELA TRADIO, Petitioners, v. REPUBLIC OF THE PHILIPPINES, Respondent.

  • G.R. No. 209786, July 06, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JERRY C. PALOTES, Accused-Appellant.

  • G.R. No. 196461, July 15, 2015 - WARLITO C. VICENTE, Petitioner, v. ACIL CORPORATION, Respondent.

  • G.R. No. 203961, July 29, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RODERICK LICAYAN, ROBERTO LARA AND ROGELIO "NOEL" DELOS REYES, Accused-Appellants.

  • G.R. No. 215555, July 29, 2015 - CENTRAL AZUCARERA DE BAIS, INC. AND ANTONIO STEVEN L. CHAN, Petitioners, v. JANET T. SIASON, Respondent.

  • G.R. No. 183681, July 27, 2015 - SPO2 ROLANDO JAMACA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 205575, July 22, 2015 - VISAYAN ELECTRIC COMPANY EMPLOYEES UNION-ALU-TUCP AND CASMERO MAHILUM, Petitioners, v. VISAYAN ELECTRIC COMPANY, INC. (VECO), Respondent.

  • G.R. No. 201892, July 22, 2015 - NORLINDA S. MARILAG, Petitioner, v. MARCELINO B. MARTINEZ, Respondent.

  • G.R. No. 205926, July 22, 2015 - ALVIN COMERCIANTE Y GONZALES, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 211972, July 22, 2015 - WILSON GO AND PETER GO, Petitioners, v. THE ESTATE OF THE LATE FELISA TAMIO DE BUENAVENTURA, REPRESENTED BY RESURRECCION A. BIHIS, RHEA A. BIHIS, AND REGINA A. BIHIS; AND RESURRECCION A. BIHIS, RHEA A. BIHIS AND REGINA A. BIHIS, M THEIR PERSONAL CAPACITIES, Respondents.; G.R. No. 212045 - BELLA A. GUERRERO, DELFIN A. GUERRERO, JR. AND LESTER ALVIN A. GUERRERO, Petitioners, v. THE ESTATE OF THE LATE FELISA TAMIO DE BUENAVENTURA, HEREIN REPRESENTED BY RESURRECION A. BIHIS, RHEA A. BIHIS AND REGINA A. BIHIS, AND RESURRECION A. BIHIS, RHEA A. BIHIS AND REGINA A. BIHIS, IN THEIR PERSONAL CAPACITIES, Respondents.

  • G.R. No. 212865, July 15, 2015 - HORACIO SALVADOR, Petitioner, v. LISA CHUA, Respondent.

  • G.R. No. 207843, July 15, 2015 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. COURT OF TAX APPEALS (SECOND DIVISION) AND PETRON CORPORATION,* Respondents.

  • G.R. No. 182814, July 15, 2015 - LIGAYA MENDOZA AND ADELIA MENDOZA, Petitioners, v. THE HONORABLE COURT OF APPEALS (EIGHT DIVISION), HONORABLE JUDGE LIBERATO C. CORTEZ AND BANGKO KABAYAN (FORMERLY IBAAN RURAL BANK, INC., Respondents.

  • G.R. No. 205228, July 15, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff and Appellee, v. ROLLY ADRIANO Y SAMSON, LEAN ADRIANO @ DENDEN, ABBA SANTIAGO Y ADRIANO, JOHN DOE AND PETER DOE, ACCUSED, ROLLY ADRIANO Y SAMSON, Accused-Appellant.

  • G.R. No. 208928, July 08, 2015 - ANDY ANG, Petitioner, v. SEVERINO PACUNIO, TERESITA P. TORRALBA, SUSANA LOBERANES, CHRISTOPHER N. PACUNIO, AND PEDRITO P. AZARCON, REPRESENTED BY THEIR ATTORNEY-IN-FACT, GALILEO P. TORRALBA, Respondents.

  • G.R. No. 202632, July 08, 2015 - ROBERTO STA. ANA DY, JOSE ALAINEO DY, AND ALTEZA A. DY FOR THEMSELVES AND AS HEIRS/SUBSTITUTES OF DECEASED-PETITIONER CHLOE ALINDOGAN DY, Petitioners, v. BONIFACIO A. YU, SUSANA A. TAN, AND SOLEDAD ARQUILLA SUBSTITUTING DECEASED-RESPONDENT ROSARIO ARQUILLA, Respondents.

  • G.R. No. 169158, July 01, 2015 - PENTAGON INTERNATIONAL SHIPPING SERVICES, INC., Petitioner, v. THE COURT OF APPEALS, FILOMENO V. MADRIO, LUISITO G. RUBIANO, JDA INTER-PHIL. MARITIME SERVICES CORPORATION, Respondents.

  • A.C. No. 10662 [Formerly CBD Case No. 10-2654], July 07, 2015 - JUN B. LUNA, Complainant, v. ATTY. DWIGHT M. GALARRITA, Respondent.

  • G.R. No. 209464, July 01, 2015 - DANDY L. DUNGO AND GREGORIO A. SIBAL, JR., Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 160033, July 01, 2015 - TAGAYTAY REALTY CO., INC., Petitioner, v. ARTURO G. GACUTAN, Respondent.

  • G.R. No. 175733, July 08, 2015 - WESTMONT BANK (NOW UNITED OVERSEAS BANK PHILS.*) Petitioner, v. FUNAI PHILIPPINES CORPORATION, SPOUSES ANTONIO AND SYLVIA YUTINGCO, PANAMAX CORPORATION, PEPITO ONG NGO, RICHARD N. YU, AIMEE R. ALBA, ANNABELLE BAESA, NENITA RESANE, AND MARIA ORTIZ, Respondents.; G.R. No. 180162 - CARMELO V. CACHERO, Petitioner, v. UNITED OVERSEAS BANK PHILS. AND/OR WESTMONT BANK, Respondents.

  • G.R. No. 212049, July 15, 2015 - MAGSAYSAY MARITIME CORPORATION, PRINCESS CRUISE LINES, MARLON R. RO�O AND "STAR PRINCESS," Petitioners, v. ROMEO V. PANOGALINOG, Respondent.

  • G.R. No. 155580, July 01, 2015 - ROMEO T. CALUZOR, Petitioner, v. DEOGRACIAS LLANILLO AND THE HEIRS OF THE LATE LORENZO LLANILLO, AND MOLDEX REALTY CORPORTATION, Respondents.

  • G.R. No. 197127, July 15, 2015 - NOEL L. ONG, OMAR ANTHONY L. ONG, AND NORMAN L. ONG, Petitioners, v. NICOLASA O. IMPERIAL, DARIO R. ECHALUCE, ROEL I. ROBELO, SERAFIN R. ROBELO, EFREN R. ROBELO, RONILO S. AGNO, LORENA ROBELO, ROMEO O. IMPERIAL, NANILON IMPERIAL CORTEZ, JOVEN IMPERIAL CORTEZ, AND RODELIO O. IMPERIAL, Respondents.

  • G.R. No. 159271, July 13, 2015 - SPOUSES BENITO BAYSA AND VICTORIA BAYSA, Petitioners, v. SPOUSES FIDEL PLANTILLA AND SUSAN PLANTILLA, REGISTER OF DEEDS OF QUEZON CITY, AND THE SHERIFF OF QUEZON CITY, Respondents.

  • G.R. No. 181426, July 13, 2015 - GAMES AND GARMENTS DEVELOPERS, INC., Petitioner, v. ALLIED BANKING CORPORATION, Respondent.

  • G.R. No. 167510, July 08, 2015 - ALVIN MERCADO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 160206, July 15, 2015 - M/V "DON MARTIN" VOY 047 AND ITS CARGOES OF 6,500 SACKS OF IMPORTED RICE, PALACIO SHIPPING, INC., AND LEOPOLDO "JUNIOR" PAMULAKLAKIN, Petitioners, v. HON. SECRETARY OF FINANCE, BUREAU OF CUSTOMS, AND THE DISTRICT COLLECTOR OF CAGAYAN DE ORO CITY, Respondents.

  • G.R. No. 159271, July 13, 2015 - SPOUSES BENITO BAYSA AND VICTORIA BAYSA, Petitioners, v. SPOUSES FIDEL PLANTILLA AND SUSAN PLANTILLA, REGISTER OF DEEDS OF QUEZON CITY, AND THE SHERIFF OF QUEZON CITY, Respondents.

  • G.R. No. 181426, July 13, 2015 - GAMES AND GARMENTS DEVELOPERS, INC., Petitioner, v. ALLIED BANKING CORPORATION, Respondent.

  • G.R. No. 160206, July 15, 2015 - M/V "DON MARTIN" VOY 047 AND ITS CARGOES OF 6,500 SACKS OF IMPORTED RICE, PALACIO SHIPPING, INC., AND LEOPOLDO "JUNIOR" PAMULAKLAKIN, Petitioners, v. HON. SECRETARY OF FINANCE, BUREAU OF CUSTOMS, AND THE DISTRICT COLLECTOR OF CAGAYAN DE ORO CITY, Respondents.

  • G.R. No. 167510, July 08, 2015 - ALVIN MERCADO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 172980, July 22, 2015 - CELSO F. PASCUAL, SR. AND SERAFIN TERENCIO, Petitioners, v. CANIOGAN CREDIT AND DEVELOPMENT COOPERATIVE, REPRESENTED BY ITS CHAIRMAN OF THE BOARD, JOSE ANTONIO R. LEE, ATTY. VENANCIO C. REYES, JR., AND NESTOR P. TINIO, Respondents.

  • G.R. No. 203928, July 22, 2015 - CE CASECNAN WATER AND ENERGY COMPANY, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 205681, July 01, 2015 - JANET CARBONELL, Petitioner, v. JULITA A. CARBONELL-MENDES, REPRESENTED BY HER BROTHER AND ATTORNEY-IN-FACT, VIRGILIO A. CARBONELL, Respondent.

  • G.R. No. 208686, July 01, 2015 - PEOPLE OF THE PHILIPPINES, Appellee, v. ALELIE TOLENTINO A.K.A. "ALELIE TOLENTINO Y HERNANDEZ," Appellant.

  • G. R. No. 209845, July 01, 2015 - MELCHOR G. MADERAZO AND DIONESIO R. VERUEN, JR., Petitioners, v. PEOPLE OF THE PHILIPPINES AND SANDIGANBAYAN, Respondents.

  • G.R. No. 210341, July 01, 2015 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. JOSEFINO O. ALORA AND OSCAR O. ALORA, Respondent.

  • A.M. No. P-14-3182, July 01, 2015 - ATTY. AURORA P. SANGLAY, Complainant, v. EDUARDO E. PADUA II, SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 29, SAN FERNANDO CITY, LA UNION, Respondent.

  • A.M. No. P-12-3101, July 01, 2015 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. BEATRIZ E. LIZONDRA, COURT INTERPRETER II AND OFFICER-IN-CHARGE, CLERK OF COURT, MUNICIPAL TRIAL COURT IN CITIES, TABUK CITY, KALINGA, Respondent.

  • G.R. No. 181517, July 06, 2015 - GREEN STAR EXPRESS, INC. AND FRUTO SAYSON, JR., Petitioners, v. NISSIN-UNIVERSAL ROBINA CORPORATION, Respondent.

  • G.R. No. 190134, July 08, 2015 - SPOUSES ROGELIO AND SHIRLEY T. LIM, AGUSAN INSTITUTE OF TECHNOLOGY, REPRESENTED BY DR. SHIRLEY T. LIM, PRESIDENT AND AS ATTORNEY-IN-FACT OF FELIX A. CUENCA, MARY ANN M. MALOLOT, AND REY ADONIS M. MEJORADA, Petitioners, v. HONORABLE COURT OF APPELAS, TWENTY-SECOND DIVISION, CAGAYAN DE ORO CITY, MINDANAO STATION; SHERIFF ARCHIBALD C. VERGA, AND HIS DEPUTIES, REGIONAL TRIAL COURT, BRANCH 33, HALL OF JUSTICE, LIBERTAD, BUTUAN CITY; AND FIRST CONSOLIDATED BANK, Respondent.

  • G.R. NO. 193058, July 08, 2015 - EDGAR C. NUQUE, Petitioner, v. FIDEL AQUINO AND SPOUSES ALEJANDRO AND ERLINDA BABINA, Respondent.

  • A.C. No. 10687, July 22, 2015 - MABINI COLLEGES, INC. REPRESENTED BY MARCEL N. LUKBAN, ALBERTO I. GARCIA, JR., AND MA. PAMELA ROSSANA A. APUYA, Complainant, v. ATTY. JOSE D. PAJARILLO, Respondent.

  • G.R. No. 187631, July 08, 2015 - BATANGAS CITY, MARIA TERESA GERON, IN HER CAPACITY AS CITY TREASURER OF BATANGAS CITY AND TEODULFO A. DEGUITO, IN HIS CAPACITY AS CITY LEGAL OFFICER OF BATANGAS CITY, Petitioners, v. PILIPINAS SHELL PETROLEUM CORPORATION, Respondent.

  • G.R. No. 212194, July 06, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROD FAMUDULAN Y FEDELIN, Accused-Appellant.

  • G.R. No. 212205, July 06, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. OBALDO BANDRIL Y TABLING, Accused-Appellant.

  • G.R. No. 216691, July 21, 2015 - MARIA ANGELA S. GARCIA, Petitioner, v. COMMISSION ON ELECTIONS AND JOSE ALEJANDRE P. PAYUMO III, Respondent.

  • A.C. No. 10207, July 21, 2015 - RE: DECISION DATED 17 MARCH 2011 IN CRIMINAL CASE NO. SB-28361 ENTITLED "PEOPLE OF THE PHILIPPINES, Petitioner, v. JOSELITO C. BARROZO" FORMER ASSISTANT PROSECUTOR JOSELITO C. BARROZO, Respondent.

  • G.R. No. 201110, July 06, 2015 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JEFFREY VICTORIA Y CRISTOBAL, Accused-Appellant.

  • G.R. No. 183735, July 06, 2015 - SEGIFREDO T. VILCHEZ, Petitioner, v. FREE PORT SERVICE CORPORATION AND ATTY. ROEL JOHN T. KABIGTING, PRESIDENT, Respondent.

  • G.R. No. 200670, July 06, 2015 - CLARK INVESTORS AND LOCATORS ASSOCIATION, INC., Petitioner, v. SECRETARY OF FINANCE AND COMMISSIONER OF INTERNAL REVENUE, Respondents.

  • G.R. No. 197731, July 06, 2015 - HERMIE OLARTE Y TARUG, AND RUBEN OLAVARIO Y MAUNAO, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 208792, July 22, 2015 - BANK OF THE PHILIPPINE ISLANDS, Petitioner, v. SPOUSES ROBERTO AND TERESITA GENUINO, Respondents.

  • A.C. No. 10187 [Formerly CBD Case No. 11-3053], July 22, 2015 - CELINA F. ANDRADA, Complainant, v. ATTY. RODRIGO CERA, Respondent.

  • G.R. No. 207435, July 01, 2015 - NORMA EDITA R. DY SUN-ONG, Petitioner, v. JOSE VICTORY R. DY SUN, Respondent.

  • A.M. No. RTJ-15-2417 [Formerly known as OCA IPI No. 10-3466-RTJ], July 22, 2015 - ELADIO D. PERFECTO, Complainant, v. JUDGE ALMA CONSUELO D. ESIDERA, Respondent.

  • G.R. No. 171247, July 22, 2015 - ALFREDO L. VILLAMOR, JR., Petitioner, v. HON. AMELIA C. MANALASTAS, PRESIDING JUDGE, RTC-PASIG CITY, BRANCH 268, AND LEONARDO S. UMALE [DECEASED] SUBSTITUTED BY HIS SPOUSE, CLARISSA VICTORIA UMALE, Respondents.

  • A.M. No. P-14-3257, July 22, 2015 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. JOSE V. MENDOZA, CLERK OF COURT II, MUNICIPAL TRIAL COURT, GASAN, MARINDUQUE, Respondent.

  • G.R. No. 200773, July 08, 2015 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. ANGELINE L. DAYAOEN, AGUST1NA TAUEL, AND LAWANA T. BATCAGAN, Respondent.

  • G.R. No. 211535, July 22, 2015 - BANK OF COMMERCE, Petitioner, v. MARILYN P. NITE, Respondent.

  • G.R. No. 192099, July 08, 2015 - PAULINO M. EJERCITO, JESSIE M. EJERCITO AND JOHNNY D. CHANG, Petitioners, v. ORIENTAL ASSURANCE CORPORATION, Respondent.

  • G.R. No. 186322, July 08, 2015 - ENRICO S. EULOGIO AND NATIVIDAD V. EULOGIO, Petitioners, v. PATERNO C. BELL, SR., ROGELIA CALINGASAN-BELL, PATERNO WILLIAM BELL, JR., FLORENCE FELICIA VICTORIA BELL, PATERNO FERDINAND BELL III, AND PATERNO BENERA�O BELL IV, Respondents.

  • G.R. Nos. 209353-54, July 06, 2015 - REPUBLIC OF THE PHILIPPINES, REP. BY THE COMMISSIONER OF CUSTOMS, Petitioner, v. PHILIPPINE AIRLINES, INC. (PAL), Respondent.; G.R. Nos. 211733-34 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PHILIPPINE AIRLINES, INC. (PAL), Respondent.

  • A.M. No. MTJ-14-1839, July 22, 2015 - ATTY. LUCITA E. MARCELO, Complainant, v. JUDGE PELAGIA J. DALMACIO-JOAQUIN, PRESIDING JUDGE, MUNICIPAL TRIAL COURT IN CITIES, BRANCH 1, SAN JOSE DEL MONTE, BULACAN, Respondent.

  • G.R. No. 189262, July 06, 2015 - GBMLT MANPOWER SERVICES, INC., Petitioner, v. MA. VICTORIA H. MALINAO, Respondent.

  • G.R. No. 207286, July 29, 2015 - DELA ROSA LINER, INC. AND/OR ROSAURO DELA ROSA, SR. AND NORA DELA ROSA, Petitioners, v. CALIXTO B. BORELA AND ESTELO A. AMARILLE, Respondents.

  • G.R. No. 167679, July 22, 2015 - ING BANK N.V., ENGAGED IN BANKING OPERATIONS IN THE PHILIPPINES AS ING BANK N.V. MANILA BRANCH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 210929, July 29, 2015 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. EDNA ORCELINO-VILLANUEVA, Respondent.

  • G.R. No. 190983, July 29, 2015 - SURENDRA GOBINDRAM DASWANI, Petitioner, v. BANCO DE ORO UNIVERSAL BANK AND REGISTER OF DEEDS OF MAKATI CITY, Respondent.

  • G.R. No. 185224, July 29, 2015 - AMELIA CARMELA CONSTANTINO ZOLETA, Petitioner, v. THE HONORABLE SANDIGANBAYAN [FOURTH DIVISION] AND PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 188698, July 22, 2015 - PEOPLE OF THE PHILIPPINES, Appellee, v. SONIA BERNEL NUARIN, Appellant.

  • G.R. No. 186305, July 22, 2015 - V-GENT, INC., Petitioner, v. MORNING STAR TRAVEL AND TOURS, INC., Respondent.

  • A.M. No. P-15-3304 (Formerly: OCA I.P.I No. 11-3670-P), July 01, 2015 - MELQUIADES A. ROBLES, Complainant, v. 1) CLERK OF COURT V DUKE THADDEUS R. MAOG, REGIONAL TRIAL COURT, BRANCH 155, PASIG CITY, 2) SHERIFF IV DOMINGO R. GARCIA, JR., REGIONAL TRIAL COURT, BRANCH 157, PASIG CITY., Respondents.

  • G.R. No. 172983, July 22, 2015 - FAR EAST BANK AND TRUST COMPANY, Petitioner, v. PHILIPPINE DEPOSIT INSURANCE CORPORATION, Respondent.

  • G.R. No. 175188, July 15, 2015 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LA TONDE�A DISTILLERS, INC. (LTDI [NOW GINEBRA SAN MIGUEL], Respondent.

  • G.R. No. 209137, July 01, 2015 - EDUARDO CELEDONIO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 210412, July 29, 2015 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. KAMRAN F. KARBASI, Respondent.

  • G.R. No. 210646, July 29, 2015 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. AIR LIQUIDE PHILIPPINES, INC., Respondent.

  • G.R. No. 207791, July 15, 2015 - THE CITY OF DAVAO, REPRESENTED BY THE CITY TREASURER OF DAVAO CITY, Petitioner, v. THE INTESTATE ESTATE OF AMADO S. DALISAY, REPRESENTED BY SPECIAL ADMINISTRATOR ATTY. NICASIO B. PADERNA, Respondent.