Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2016 > August 2016 Decisions > G.R. No. 213157, August 10, 2016 - NATIONAL GRID CORPORATION OF THE PHILIPPINES, Petitioner, v. OFELIAM. OLIVA, IN HER OFFICIAL CAPACITY AS THE CITY TREASURER OF CEBU CITY, Respondent.; G.R. NO. 213558 - OFELIA M. OLLVA, IN HER OFFICIAL CAPACITY AS THE CITY TREASURER OF CEBU CITY, Petitioner, v. NATIONAL GRID CORPORATION OF THE PHILIPPINES, Respondent.:




G.R. No. 213157, August 10, 2016 - NATIONAL GRID CORPORATION OF THE PHILIPPINES, Petitioner, v. OFELIAM. OLIVA, IN HER OFFICIAL CAPACITY AS THE CITY TREASURER OF CEBU CITY, Respondent.; G.R. NO. 213558 - OFELIA M. OLLVA, IN HER OFFICIAL CAPACITY AS THE CITY TREASURER OF CEBU CITY, Petitioner, v. NATIONAL GRID CORPORATION OF THE PHILIPPINES, Respondent.

PHILIPPINE SUPREME COURT DECISIONS

SECOND DIVISION

G.R. No. 213157, August 10, 2016

NATIONAL GRID CORPORATION OF THE PHILIPPINES, Petitioner, v. OFELIAM. OLIVA, IN HER OFFICIAL CAPACITY AS THE CITY TREASURER OF CEBU CITY, Respondent.

G.R. NO. 213558

OFELIA M. OLLVA, IN HER OFFICIAL CAPACITY AS THE CITY TREASURER OF CEBU CITY
, Petitioner, v. NATIONAL GRID CORPORATION OF THE PHILIPPINES, Respondent.

D E C I S I O N

CARPIO, J.:

The Case

G.R. No. 213157 is a petition for review,1 filed by National Grid Corporation of the Philippines (NGCP) against Ofelia M. Oliva (City Treasurer Oliva), in her official capacity as the City Treasurer of Cebu City, assailing the Decision2 promulgated on 13 November 2013 as well as the Resolution3 promulgated on 23 June 2014 by the Court of Tax Appeals En Bane (CTA-EB) in CTA EB Case No. 849.

G.R. No. 213558 is a petition for review,4 filed by Diwa B. Cuevas (OIC Cuevas), the Officer-In-Charge City Treasurer of Cebu City, against NGCP, assailing the same Decision5 and Resolution6 of the CTA-EB.

The Local Board of Assessment Appeals (LBAA), in its 12 October 2010 Order7 in Case No. 6730 A, B, C on Tax Declaration Nos. COO-019-05574, COO-019-05581, and COO-019-05580, dismissed NGCP's petition for lack of merit because it was filed out of time.

The Central Board of Assessment Appeals (CBAA) dismissed NGCP's appeal from the LBAA's order. The CBAA, in CBAA Case No. V-31, found NGCP liable for real property taxes on the subject properties for the year 2009, and ruled that NGCP should claim from the National Power Corporation/National Transmission Corporation (NPC/TRANSCO) the amount of taxes that it paid for the years 2001 to 2008. The CBAA promulgated its Decision8 on 30 May 2011 and its Order9 on 16 November 2011.

The CTA-EB reversed and set aside the CBAA's decision and order. The CTA-EB found NGCP liable only for the real property tax incurred for the year 2009. The CTA-EB reduced NGCP's liability, and ordered the City Treasurer of Cebu City to refund NGCP its excess payment.

The Facts

The CBAA recited the facts, as summarized by NGCP, as follows:

chanRoblesvirtualLawlibraryOn September 24, 2009, NGCP received from the Office of the City Treasurer of Cebu City, three (3) Final Notices of Demand, all dated September 16, 2009, addressed to National Power Corporation/Transco for the following:ChanRoblesVirtualawlibrary
TAXPAYER'S NAME
TAX DEC. NO.
CLASSIFICATION
PERIOD ASSESSED
VALUE (P)

AMOUNT DUE (P)


   
           

     

NPC/TRANSCO


   
C00-019-05574
BLDG. COMM.
2003-2009
5,010,740.00
1,456,459.68
           
NPC/TRANSCO
C00-019-05581
BLDG. COMM.
2001-2009
2,465,320.00
787,957.11
           
NPC/TRANSGO
C00-019-05580
BLDG. COMM.
2004-2009
2,552,760.00
548,445.62
TOTAL
P2,792,862.41
It was stated in the Notices of Demand that Transco/NPC was served Notices of Delinquency for all the above properties in 2008 and that failure to pay the amount demanded would result in the Public Auction of the properties above-mentioned.

Pursuant to Sec. 252 of the Local Government Code, petitioner NGCP paid the total amount demanded under protest on November 11, 2009 for P2,792,862.41. The written protest was filed on the same day at the office of, the City Treasurer of Cebu City albeit that protest-letter is dated October 6, 2009. (Records, pp. 95 to 99)

The jCity Treasurer of Cebu did not act on [NGCP's] written protest. Petitioner NGCP, with main office in [Quezon City], sent its appeal, by way of registered mail on March 11, 2010, to the LBAA of Cebu City. On April 22, 2010, petitioner NGCP received copies of its verified Petition from the Post Office of Diliman, [Quezon City] with notation "RTS, insufficient address, 4-14-10." On April 26, 2010, NGCP filed its Motion to Admit Petition with the LBAA of Cebu City. In July 2010[,] the LBAA directed the City Treasurer and City Assessor of Cebu City to file their Comment on [NGCP's] Motion. The City Assessor[,] on his own, did not interpose any objection. The City Attorney, however, opposed the, same in his Comment/Opposition on [the] ground that the NGCP's Petition was filed out of time and prayed the Local Board to dismiss the same accordingly. On October 12, 2010, the Local Board of Assessment Appeals of Cebu City issued the assailed Order.10chanrobleslaw

The LBAA's Ruling

The LBAA ruled in favor of the City Assessor and dismissed NGCP's petition for being filed out of time. The Order reads:ChanRoblesVirtualawlibrary
On June 17, 2010, the Board issued twin orders: one addressed to [the] City Assessor's Office and the other to the City Treasurer's Office. The gist of the Order is to seek the opposition/comments of both offices as to "whether dr not this case may be given due course."

On July 16, 2010, respondent City Assessor filed his Comment [and] cited that the tax declarations referred to in the subject petition are properties [declared in the name of NATIONAL POWER CORPORATION/TRANSCO.

On July 27, 2010, the Office of the City Attorney, Cebu City, filed its Comment/Opposition to the Petitioner's Motion to Admit Petition, for respondent Cebu City Assessor Eustaquio B. Cesa. For grounds cited therein, it prayed that an Order be issued DISMISSING the instant Petition for being filed out of time.

After;careful examination of the pleadings filed, this Board found merit to the opposition of the respondent [City Assessor]. Hence, the Board hereby DISMISSES the instant petition, as having been filed out of time.

WHEREFORE, the Petition is hereby DISMISSED for lack of merit.

SO ORDERED11
NGCP filed a notice of appeal with memorandum on appeal12 dated 9 December 2010 with the CBAA. NGCP argued that (1) its petition before the LBAA was timely filed; (2) it had the legal personality to file the petition before the LBAA; and (3) NGCP is exempt from payment of the real property taxes subject matter of the second and final notices of demand dated 16 and 21 September 2009 in the total amount of P2,792,862.41.

The CBAA's Ruling

The CBAA dismissed NGCP's appeal. The CBAA found NGCP liable for real property taxes on the subject properties for the year 2009.

The CBAA stated that the petition of NGCP mailed on 11 March 2010 in the Quezon City Post Office for the LBAA of Cebu City was timely filed. The CBAA cited the following provision of Section 229(b) of the Local Government Code: "The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings." The LBAA's Order dismissing NGCP's appeal was based on a technicality and did not resolve the merits of the case. The CBAA took notice that a postal courier would probably know the locations of the offices of the City Assessor and City Treasurer but not of the LBAA. The CBAA further stated that many people, even lawyers, do not know that LBAA offices exist.

The CBAA also stated that NGCP has the legal personality to institute an appeal. The CBAA cited Section 22613 of the Local Government Code and pronounced that NGCP has a legal interest in the properties of NPC/TRANSCO because NGCP is TRANSCO's concessionaire for electric transmission.

The CBAA declared that Section 914 of Republic Act No. 9511 (RA 9511), NGQP's franchise, does not exempt it from payment of real property taxes oh the subject properties. Section 234(a)15 of the Local Government Code instead states that a taxable entity like NGCP, as the beneficial user of the subject properties, is liable for the real property tax. Moreover, it is the City Treasurer's duty to collect the real property tax based on the assessment of the City Assessor. The City Assessor, not the City Treasurer, has the power to decide whether a property is exempt from real property tax.

The CBAA further declared that NGCP should claim from NPC/TRANSCO the refund of the taxes due for the years 2001 to 2008. The CBAA found that the subject properties are declared in the name of NPC/TRANSCO] and the notices of demand were addressed to NPC/TRANSCO. NPC/TRANSCO made a formal turn-over of the power transmission operation to NGCP on 15 January 2009; hence, NGCP received the notices on 24[September 2009. NGCP paid the assessed amount to City Treasurer Oliva under protest, which amount included taxes due for the years 2001 to 2008.

Finally, the! CBAA ruled that the subject properties do not qualify as a special class of real property under Sections 21616 and 218(d)17 of the Local Government Code. Although the subject properties are owned by NPC/TRANSCO,' the subject properties are used by NGCP, a taxable private entity engaged in the generation and transmission of electric power.

NGCP filed a motion for partial reconsideration18 on 17 June 2011 with the CBAA. NGCP prayed that (1) the CBAA declare the real properties covered by the ; Second and Final Notices of Demand dated 16 and 21 September 2009 as exempt from payment of real property tax in accordance with RA 9511; (2) the CBAA direct the reclassification of the subject properties as exempt from the payment of real property tax; (3) the CBAA direct the' cancellation of the real property tax billing on the subject properties; and (4) the CBAA direct the refund to NGCP of the payment of taxes that NGCP paid under protest. In the alternative, NGCP asked that the CBAA classify the subject properties as a special class under Section 216 of the Local Government Code, and assess the real property taxes at 10% of the fair market value as provided under Section 218(d) of the same Code. NGCP also asked for a refund of payment made in excess of the real property tax that j it paid under protest, following the reclassification of the subject properties and the corresponding reassessment of the real property tax.

The CBAA denied for lack of merit NGCP's motion for partial reconsideration in an Order19 promulgated on 16 November 2011.

NGCP filed a verified petition for review20 dated 1 December 2011 with the CTA. NGCP reiterated in its petition before the CTA the prayer in its motion for partial reconsideration before the CBAA.

The CTA-EB's Ruling

The CTA-EB partly granted NGCP's petition in its Decision promulgated on 13 November 2013. Like the CBAA, the CTA-EB found NGCP liable for real property taxes on the subject properties only for the year 2009.

The CTA-EB stated that even though Section 921 of RA 9511 contains an "in lieu of all taxes" clause in its first paragraph, the succeeding paragraph states l GCP's liability to pay taxes on its "real estate, buildings, and personal property, as other corporations are now or hereby may be required by law to pay." Moreover, the Local Government Code withdrew the exemption from real property tax of NGCP's predecessors (NPC and TRANSCO). The assessed properties do not fall under the classifications under Sections 216 and 218(d) of the Local Government Code because although NGCP is engaged in the generation and transmission of electric power, it is not a government-owned or controlled corporation.

The CTA-EB, however, noted that NGCP paid real property tax on the subject properties for 2001 to 2008, when NPC and TRANSCO were the owners of record! of the subject properties. The CTA-EB held that NGCP was liable only for the real property tax incurred for the year 2009. The CTA-EB reduced;NGCP's liability from £2,792,862.41 to £338,472.67, and ordered the City Treasurer of Cebu City to refund NGCP the amount of P2,454,389.74.

The dispositive portion of the Decision reads:ChanRoblesVirtualawlibrary
WHEREFORE, the Petition for Review is hereby PARTLY GRANTED. | Accordingly, the Decision dated May 30, 2011, and Order dated November 16, 2011 issued by the Central Board of Assessment Appeals are riereby REVERSED and SET ASIDE.

Respdndent [City Treasurer of Cebu City] is hereby ORDERED TO REFUND in favor of petitioner [NGCP] the amount of P2,454,3 89.74.

SO ORDERED.22
CTA Presiding Justice Roman G. Del Rosario (PJ Del Rosario) wrote a concurring and dissenting opinion, to which Associate Justice Ma. Belen M. Ringpis-Liban concurred. PJ Del Rosario stated that Sections 216 and 218(d) of the Lopal Government Code cannot be made to apply to the real properties under NGCP's control because even though NGCP is engaged in the transmission of electricity, it is not a government-owned or controlled corporation. He also concurred with the opinion that NGCP should not be made liable for real property taxes for the years 2001 to 2008.

PJ Del Rosario dissented from the CTA-EB ponencia's interpretation of Section 9 of Rt 9511. When the real property is used in connection with the grantee's franchise, the grantee shall not be made liable for real property tax because the franchise tax is in lieu of all taxes due on said real property. He opined that the case be remanded to the CBAA for a proper determination of whether the real properties are used in connection with NGCP's franchise. If the real properties are used in connection with the franchise, then they should be exempt from real property tax. If the real properties are not used in connection with the franchise, then they should be subject to real property tax.

The NGCP23 and the City Treasurer of Cebu City24 filed their respective motions for partial reconsideration.

The CTA-EB denied the motions for partial reconsideration of both parties. It found no reason to reverse or modify its decision. The CTA-EB also reminded the City Treasurer of Cebu City that taxes are not debts, and that NGCP canriot be made liable for real property taxes incurred by NPC/TRANSCO:

chanRoblesvirtualLawlibrary
The Issues

In G.R. No. 213157, NGCP assigned the following errors:ChanRoblesVirtualawlibrary
  1. The Honorable Court of Tax Appeals En Banc ruled contrary to prevailing laws and jurisprudence when it held that petitioner NGCP is not exempt from! the payment of real property taxes on the subject properties.

  2. The Honorable Court of Tax Appeals En Banc ruled contrary to prevailing laws and jurisprudence when it held that the subject properties do not qualify as "special class" of real property under Section 216 of the Local Government Code.25cralawred
In G.R. No. 213558, OIC Cuevas raised one issue:ChanRoblesVirtualawlibrary
The Court qf Tax Appeals committed reversible error in ruling that the City of Cd;bu should refund in favor of NGCP the amount of P2,454,389.74.26
To our mind, we consider the following: whether NGCP is liable for the payment of real property taxes on the subject properties and whether the correct amount of taxes was paid and collected.

The Court's Ruling

The petition has merit.

We remand the case to the CBAA for the assessment and computation of the correct am|ount of real property taxes on the subject properties for two different periods; the years 2001 to 2008 for NPC/TRANSCO, and the year 2009 for NGCP.

For the years 2001 to 2008, the CBAA should determine whether NPC/TRANSCO owned and used the subject properties in connection with the transmission^ of electricity, and assess the subject properties in accordance with jthe Local Government Code. For the year 2009, the CBAA should determine whether the subject properties are used in connection with NGCP's franchise. Properties used in connection with NGCP's franchise are exempt from tax,1 in accordance with NGCP's franchise. Properties not used in connection with NGCP's franchise should be assessed and subjected to real property tax,1 in accordance with the Local Government Code.

NGCP's Tax Liabilities

Prior to the enactment of Republic Act No. 9136 (RA 9136), or the Electric Power Industry Reform Act of 2001 (EPIRA), the NPC was responsible for tjtie development, production, and transmission of electric power on a nationwide basis.27chanrobleslaw

NPC enjoyed exemption from real property taxes from 1936 until the effectivity of Republic Act No. 7160 or the Local Government Code. The effectivity of the Local Government Code on 1 January 1992 limited NPC's exemption from real property tax to "machineries and equipment that are actually, directly and exclusively used by x x x government owned or controlled corporations engaged in the x x x generation and transmission of electric power."28 The Local Government Code stated that the assessment level for this class should not exceed the rate of 10% of the property's fair market value.29chanrobleslaw

With the passage of EPIRA, TRANSCO assumed NPC's transmission function.30 RA 9511, enacted on 1 December 2008, granted NGCP a legislative franchise as TRANSCO's concessionaire.31chanrobleslaw

NGCP's tax provisions in RA 9511 contained an "in lieu of all taxes" clause. We reproduce Section 9 of RA 9511, the tax provisions of NGCP's franchise, below:ChanRoblesVirtualawlibrary
Section 9. Tax Provisions. - In consideration of the franchise and rights hereby granted, the Grantee [NGCP], its successors or assigns, shall pay a franchise tax equivalent to three percent (3%) of all gross receipts derived by trie Grantee [NGCP] from its operation under this franchise. Said tax shall be in lieu of income tax and any and all taxes, duties, fees and charges of any kind, nature or description levied, established or collected by any authority whatsoever, local or national, on its franchise, rights, privileges, receipts, revenues and profits, and on properties used in connection with its franchise, from which taxes, duties and charges, the Grantee is hereby expressly exempted: Provided, That the Grantee, its successors or[ assigns, shall be liable to pay the same taxes on their real estate, buildings and personal property, exclusive of this franchise, as other corporations are now or hereby may be required by law to pay: Provided, further, That payment by Grantee of the concession fees due to PSALM under the concession agreement shall not be subject to income tax and valueradded tax (VAT).
Back in 2003, this ponente discussed the "in lieu of all taxes" clause in a separate opinion in PLDT v. City of Davao32 The Court struck down PLDT's argument that the "in lieu of all taxes" clause in Smart's franchise exempts PLDT from the payment of the local franchise tax imposed by the City of Davao. At first glance, it may seem that the "in lieu of all taxes" clause in Smart's franchise is similarly worded to that of NGCP. Smart's tax provisions in Section 9 of Republic Act No. 7294 read as follows:ChanRoblesVirtualawlibrary
Tax provisions. - The grantee, its successors or assigns shall be liable to pay, the same taxes on their real estate, buildings and personal property, exclusive of this franchise, as other persons or corporations which are now or hereafter may be required by law to pay. In addition thereto, the grantee, its successors or assigns shall pay a franchise tax equivalent to three percent (3%) of all gross receipts of the business transacted under this franchise by the grantee, its successors or assigns and the said percentage shall be in lieu of all taxes on this franchise or earnings thereof: Provided, that the grantee, its successors or assigns shall continue to be liable for income taxes payable under Title II of the National Internal Revenue Code pursuant to Section 2 of Executive Order No. 72 unless the latter enactment is amended or repealed, in which case the amendment or repeal shall be applicable thereto.

The grantee shall file the return with and pay the tax due thereon to the Commissioner of Internal Revenue or his duly authorized representative in accordance with the National Internal Revenue Code and the return shall be subject to audit by the Bureau of Internal Revenue.
Under Republic Act No. 7294, Smart was liable to pay the following taxes: (1) the same taxes on real estate, buildings, and personal property exclusive of the franchise, as other persons Dr corporations are required by law to pay; (2) a franchise tax, which shall be in lieu of taxes on franchise or earnings; and (3) income taxes under the National Internal Revenue Code.

Part of the discussion in the separate opinion went as follows:ChanRoblesVirtualawlibrary
Tax bxemptions must be clear and unequivocal. A taxpayer claiming a tax exemption must point to a specific provision of law conferring oh the taxpayer, in clear and plain terms, exemption from a common burden. Any doubt whether a tax exemption exists is resolved against the taxpayer. Tax exemptions cannot arise by mere implication, much less by an implied re-enactment of a repealed tax exemption clause, xxx.

x x x x

Smart's franchise states that the 3 percent "franchise tax" shall be "in lieu of all taxes." Clearly, it is the franchise tax that shall be in lieu of all taxes referred to in Section 9, and not the VAT or any other tax. Following the rule on strict interpretation of tax exemptions, the "in lieu of all taxes" clause cannot apply when what is paid is a tax other than the franchise tax. Since the franchise tax on telecommunications companies has been abolished, the "in lieu of all taxes" clause has now become functus officio, rendered inoperative for lack of a franchise tax. Revenue Memorandum Circular No. 5-96 issued by the Commissioner of Internal Revenue stating that the VAT shall be "in lieu of all taxes" since it merely replaced the franchise tax is void for lack of a legal basis.

xxx [T]he "in lieu of all taxes" clause in Smart's franchise refers only to taxes', other than income tax, imposed under the National Internal Revenue Code. The "in lieu of all taxes" clause does not apply to local taxes. The proviso in the first paragraph of Section 9 of Smart's franchise states that the grantee shall "continue to be liable for income taxes payable under Title II of the National Internal Revenue Code." Also, the second paragraph ofi Section 9 speaks of tax returns filed and taxes paid to the "Commissioner of Internal Revenue or his duly authorized representative in accordancje with the National Internal Revenue Code." Moreover, the same paragraph declares that the tax returns "shall be subject to audit by the Bureau of Internal Revenue." Nothing is mentioned in Section 9 about local taxes. The clear intent is for the "in lieu of all taxes" clause to apply only to taxes under the National Internal Revenue Code and not to local taxes. Even with respect to national internal revenue taxes, the "in lieu of all taxes" clause does not apply to income tax.

If Congress intended the "in lieu of all taxes" clause in Smart's franchise to' also apply to local taxes. Congress would have expressly mentioned the exemption from municipal and provincial taxes. Congress could have used the language in Section 9 (b) of Clavecilla's old franchise, as follows:ChanRoblesVirtualawlibrary
x x x ;in lieu of any and all taxes of any kind, nature or description levied, established or collected by any authority whatsoever, municipal, provincial or national, from which the grantee is hereby expressly exempted, x x x.
However, Cofagress did not expressly exempt Smart from local taxes. Congress used the "in lieu of all taxes" clause only in reference to national internal revenue taxes. The only interpretation, under the rule on strict construction of tax exemptions, is that the "in lieu of all taxes" clause in Smart's franchise refers only to national and not to local taxes.

PLDT cites Philippine Railway Co. v. Nolting [34 Phil. 401 (1916)] to support its claim that the "in lieu of all taxes" clause includes exemption from local taxes. However, in Philippine Railway the franchise of the railway company expressly exempted it from municipal and provincial taxes, as follows:ChanRoblesVirtualawlibrary
Such annual payments, when promptly and fully made 'by the grantee, shall be in lieu of all taxes of every name 'and nature - municipal, provincial or central - upon its capital stock, franchises, right of way, earnings, and all other property owned or operated by the grantee, under this concession or franchise.
If anything, Philippine Railway shows the need to avoid ambiguity by specifying thjs taxing authority - municipal, provincial or national - from whose jurisdiction the taxing power is withheld to create the tax exemption. This is not the case in Smart's franchise, where the "in lieu of all taxes" clause refers only to national internal revenue taxes.33
We take note of the pronouncements made in the separate opinion, and apply them to the present set of facts.

First. Tax [exemptions must be clear and unequivocal, and must be directly stated in a specific legal provision.

In the present case, Section 9 of RA 9511 provided for NGCP's tax liabilities and exemptions.

Second. The "in lieu of all taxes" clause is strictly limited to the kind of taxes, taxing authority, and object of taxes specified in the law.

Section 9 of RA 9511 states that NGCP's payment of franchise tax is in lieu of payment of "income tax and any and all taxes, duties, fees and charges of any kind, nature or description levied, established or collected by any authority whatsoever, local or national, on its franchise, rights, privileges, receipts, revenues and profits, and on properties used in connection with 'its franchise." Thus, in contrast to Smart's franchise as quoted above, Section 9 of RA 9511 clearly stated that the NGCP's "in lieu of all taxes" clause includes taxes imposed by the local government on properties used in connection withJSTGCP's franchise.

We now proceed to the determination of NGCP's tax liabilities.

Determination of NGCP's Tax Liabilities

All parties are in agreement that NGCP paid real property taxes on the subject properties for the years 2001 to 2009. From 2001 to 2008, the subject properties were under the control and supervision of NPC/TRANSCOj It was only in 2009 that NGCP took control of the subject properties.

The CTA-EB summarized the amount of taxes paid by NGCP34 as follows:ChanRoblesVirtualawlibrary
RPT-DS-FNOD0909-16-020
Year
Tax Due
Interest
Discount
Total Amount Due
         
2003
P108,486.00
P78,109.92
-
P186,595.92
2004

108,486.00

78,109.92
-
186,595.92
2005
108,486.00
78,109.92
-
186,595.92
2006
150,322.20
108,231.98
-
258,554.18

2007

150,322.20
102,219.10
-
252,541.30
2008
130,322.20
66,141.77
216,463.97
2009
150,322.20
22,548.33
P3,758.06
169,112.47
Total

P926,746.80

P533,470.94
P3,758.06
Pl,456,459.68
         
RPT-DS-FNOD0909-21-030
Year
Tax Due
Interest
Discount
Total Amount Due
         
2001
P40,324.20
P29,033.42
-
P69,357.62
2002

40,324.20

29,033.42
-
69,357.62
2003
40,324.20
29,033.42
69,357.[62]
2004
40,324.20
29,033.42
-
69,357.[62]
2005
40,324.20
29,033.42
-
69,357.[62]

2006

73,959.60
53,250.91
-
127,210.51
2007
73,959.60
50,292.53
-
124,252.13
2008
73,959.60
32,542.22
-
106,501.82
2009
73,959.60

11,093.94

Pl.848.99
83,204.55
Total
P497,459.40
P292,346.70
Pl,848.99
P787,957.11
         
RPT-DS-FNOD0909-21-002
Year
Tax Due
Interest
Discount
Total Amount Due
         
2004
P26,636.40
P19.178.21
-
P45,814.61
2005
26,636.40
19,178.21
-
45,814.61
2006
76,582.80
55,139.62
-
131,722.42

2007

76,582.80

52,076.30
-
128,659.10
2008
76,582.80
33,696.43
-
110,279.23
2009
76,582.80
11,487.42
Pl.914.57
86,155.65

Total

P359,604.00
P190,756.19
Pl,914.57
P548,445.62
 
GRAND TOTAL
P2,792,862.41
Taxes are not debts; but NGCP's payment of NPC/TRANSCO's tax liabilities made NPC/TRANSCO indebted to NGCP. Article 1236 of the Civil Code is applicable in the present situation: NGCP has an interest in the payment of NPC/TRANSCO's real property taxes from 2001 to 2008. NGCP will not b& able to exercise its franchise should the local government auction the subject properties. The City Treasurer of Cebu City, on the other hand, is bound i to accept NGCP's payment of the taxes due from NPC/TRANSCO.| NGCP's remedy then, is to demand, not from the City Treasurer of Cebu City, but from NPC/TRANSCO the amount of taxes which redounded ito its benefit. Article 1236 provides in part:ChanRoblesVirtualawlibrary
Whoever pays for another may demand from the debtor what he has paid, except that if he paid without the knowledge or against the will of the debtor, he can recover only insofar as the payment has been beneficial to the debtor.
However, the City Treasurer of Cebu City may collect real property taxes only in the proper amount. The City Treasurer of Cebu City should refund to NGCP any excess in its payment.

Applicable Taxes from 2001 to 2008

The subject properties were under the control of NPC/TRANSCO from 2001 to 2008. NPC/TRANSCO was not exempt from real property tax during this period. The applicable laws on real property taxes on the subject properties from 2001 to 2008 are Sections 21635 and 218(d)36 of the Local Government Code.

The CBAA should determine whether the subject properties belong to the special classes of real property defined in Section 216: whether they are "owned and used by x x x government-owned or controlled corporations rendering essential public services in the x x x generation and transmission of electric power," If the subject properties belong to the special classes of real property, then the assessment level should not exceed 10%, in accordance with jSection 218(d). If the subject properties do not belong to the special classes of real property, then the assessment level should be based on actual use,37 in accordance with Section 218(a-c).38chanrobleslaw

Applicable Taxes for 2009

NGCP took control of the subject properties in 2009. Although laws on real property taxes are prescribed by the Local Government Code, it is imperative to examine the applicable tax provisions in NGCP's franchise.

Section 939 of RA 9511 provides that NGCP shall pay "a franchise tax equivalent to three percent (3%) of all gross receipts derived by the Grantee from its operation under this franchise." This franchise tax is "in lieu of income tax and any and all taxes, duties, fees and charges of any kind, nature or description levied, established or collected by any authority whatsoever, local or national, on its franchise, rights, privileges, receipts, revenues and profits, and on properties used in connection with its franchise, from which taxes, duties and charges, the Grantee is hereby expressly exempted."

It is very clear that NGCP's payment of franchise tax exempts it from payment of real property taxes on properties used in connection with its franchise. However, NGCP's tax exempt status on real property due to the "in lieu of all taxes" clause is qualified: NGCP shall be liable to pay the same tax as other corporations on real estate, buildings and personal property exclusive of their franchise. The phrase "exclusive of this franchise" means! that real estate, buildings, and personal property used in the exercise of the franchise are not subject to the same tax as other corporations. !

The CBAA should determine whether the subject properties are properties used in connection with NGCP's franchise. If the subject properties are usbd in connection with NGCP's franchise, then NGCP is exempt from paying real property taxes on the subject properties. If the subject properties are not used in connection with NGCP's franchise, then the assessment level should be based on actual use,40 in accordance with Section 218(a-c) of the Local Government Code.41chanrobleslaw

Correctness of the Amount of Taxes Collected and Paid

Given our Jexplanation above, the amount of taxes assessed by the City Assessor of jCebu City, collected by the City Treasurer of Cebu City, and paid by NGCP was incorrect. The correct assessment, as well as its corresponding amount, is subject to the determination by the CBAA.

After the CIBAA's determination of the real property tax due, done in accordance with [the guidelines we set forth above, the City Treasurer of Cebu City shoulcj refund the excess payment, if any, to NGCP. NGCP, in turn, should sepk relief from NPC/TRANSCO to the extent that NPC/TRANSCO |has benefited from NGCP's payment to the City Treasurer of Cebu City. j

WHEREFORE, we GRANT the petition. The Decision promulgated on 13 November 2013 and the Resolution promulgated on 23 June 2014 by the Court of Tax Appeals En Bane in CTA EB Case No. 849 are SET ASIDE.

We REMAND this case to the Central Board of Assessment Appeals which is directed to determine the following:ChanRoblesVirtualawlibrary
  1. whether the properties covered by RPT-DS-FNOD0909-16-020, RPT- DS-FNODQ909-21-030, and RPT-DS-FNOD0909-21-002 belong to the special, classes of real property described in Section 216 of the Local Government Code, and assess the appropriate amount of real property tajtes for the years 2001 to 2008; and cralawlawlibrary

  2. whether the properties covered by RPT-DS-FNOD0909-16-020, RPT- DS-FNOD09O9-21-030, and RPT-DS-FNOD0909-21-002 are used by the National Grid Corporation of the Philippines in connection with its franchise. If the subject properties are not used in connection with NGCP's franchise, then the CBAA should assess the appropriate amount of feal property taxes for the year 2009.
The City Treasurer of Cebu City shall refund to the NGCP any payment which itjmade in excess of the correct amount.

SO ORDERED.chanRoblesvirtualLawlibrary

Del Castillo, and Leonen, JJ., concur.
Brion,* J., on leave.
Mendoza,** J., On official leave.

Endnotes:


* On leave.

** On official leave.

1 Under Rule 45 of the 1997 Rules of Civil Procedure.

2Rollo (G.R. No. 213157), pp. 39-59. Penned by Associate Justice Lovell R. Bautista, with Associate Justices Juanito C. Castaneda, Jr., Erlinda P. Uy, Caesar A. Casanova, Esperanza R. Fabon-Victorinq), Cielito N. Mindaro-Grulla, and Amelia R. Cotangco-Manalastas concurring. Presiding Justice Roman G. Del Rosario penned a Concurring and Dissenting Opinion, with Associate Justic'e Ma. Belen M. Ringpis-Liban concurring.

3 Id. at 60-63. Penned by Associate Justice Lovell R. Bautista, with Associate Justices Juanito C. Castaneda, Jr., i Erlinda P. Uy, Caesar A. Casanova, Cielito N. Mindaro-Grulla, Amelia R. Cotangco-Manalastas, and Ma. Belen M. Ringpis-Liban concurring. Presiding Justice Roman G. Del Rosario and Associate Justice Esperanza R. Fabon-Victorino were on leave.

4 Under Rule 45 of the 1997 Rules of Civil Procedure.

5Rollo (G.R. No. 213558), pp. 139-159. Penned by Associate Justice Lovell R. Bautista, with Associate Justices Juanito C. Castaneda, Jr., Erlinda P. Uy, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla, and Amelia R. Cotangco-Manalastas concurring. Presiding Justice Roman G. Del Rosario penned a Concurring and Dissenting Opinion, with Associate Justice Ma. Belen M. Ringpis-Liban concurring.

6 Id. at 183-186. Penned by Associate Justice Lovell R. Bautista, with Associate Justices Juanito C. Castaneda, Jr., Erlinda P. Uy, Caesar A. Casanova, Cielito N. Mindaro-Grulla, Amelia R. Cotangco-Manalastas, and Ma. Belen M. Ringpis-Liban concurring. Presiding Justice Roman G. Del Rosario and Associate Justice Esperanza R. Fabon-Victorino were on leave.

7Rollo (G.R. No.|213157), p. 131; id. at 44. Signed by Registrar of Deeds Emmanuel M. Gimarino as Chairman, and City Prosecutor II Alexander N.V. Acosta as Member. OlC-City Engineer Kenneth Carmelita Enriquez, another Member, was absent.

8Rollo (G.R. No, 213157), pp. 170-186; rollo (G.R. No. 213558), pp. 80-96. Signed by Chairman Ofelia A. Marquez and Members Rafael O. Cortes and Roberto D. Geotina.

9Rollo (G.R. No. 213157), pp. 200-201; rollo (G.R. No. 213558), pp. 111-112.

10Rollo (G.R. No, 213157), pp. 171-172.

11 Id. at 131; rollo (G.R. No. 213558), p. 44.

12Rollo (G.R. No.,213157), pp. 132-163; rollo (G.R. No. 213558), pp. 45-76.

13 Sec. 226. Local. Board of Assessment Appeals. - Any owner or person having legal interest in the property who is not satisfied with the action of the provincial, city or municipal assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Local Board of Assessment Appeals of the province or city by filing a petition1 under oath in the form prescribed for the purpose, together with copies of the tax declarations and such affidavits or documents submitted in support of the appeal.

14 Section 9. Tax Provisions. - In consideration of the franchise and rights hereby granted, the Grantee, its successors or assigns, shall pay a franchise tax equivalent to three percent (3%) of all gross receipts derived by the Grantee from its operation under this franchise. Said tax shall in lieu of income tax and any and all taxes, duties, fees and charges of any kind, nature or description levied, established or collected by any authority whatsoever, local or national, on its franchise, rights, privilege's, receipts, revenues and profits, and on properties used in connection with its franchise, from, which taxes, duties and charges, the Grantee is hereby expressly exempted: Provided, That the Grantee, its successors or assigns, shall be liable to pay the same taxes on their real estate, buildings and personal property, exclusive of this franchise, as other corporations are now or hereby may be required by law to pay: Provided, further, That payment by Grantee of the concession fees.due to PSALM under the concession agreement shall not be subject to income tax and value-added tax (VAT).

15 Section 234. Exemptions from Real Property Tax. — The following are exempted from payment of the real property tax:

chanRoblesvirtualLawlibrary(a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person;

x x x x

16 Section 216 of the Local Government Code reads: Special Classes of Real Property. - All lands, buildings, and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government-owned or controlled corporations rendering essential public services in the supply and distribution of Water and/or generation and transmission of electric power shall be classified as special.

17 Section 218(d) of the Local Government Code provides:ChanRoblesVirtualawlibrary
Assessment Levels. - The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be fixed by ordinances of the sangguniang panlalawigan, sangguniang panlungsod or sangguniang bayan of a municipality within the Metropolitan Manila Area, at the rates not exceeding the following:

chanRoblesvirtualLawlibraryx x x x

(d) On Special! Classes: The assessment levels for all lands buildings, machineries and other improvements:

chanRoblesvirtualLawlibrary
Actual Use
Assessment Level
 
Cultural
15%
Scientific
15%
Hospital
15%
Local water districts
10%
Government-owned or controlled corporations engaged in the supply and distribution of water and/or generatio and transmission of electric power
10%
18Rollo (G.R. No! 213157), pp. 187-199; rollo (G.R. No. 213558), pp. 98-110.

19Rollo (G.R. No.| 213157), pp. 200-201; rollo (G.R. No. 213558), pp. 111-112.

20Rollo (G.R. No.' 213157), pp. 202-224; rollo (G.R. No. 213558), pp. 113-135.

21 Supra note 14.

22Rollo (G.R. No. 213157), p. 54; rollo (G.R. No. 213558), p. 154.

23Rollo (G.R. No: 213157), pp. 275-288; rollo (G.R. No. 213558), pp. 160-173.

24Rollo (G.R. Nol 213157), pp. 289-296; rollo (G.R. No. 213558), pp. 174-181.

25cralawred Rollo (G.R. Noi 213157), pp. 17-18.

26Rollo (G.R. Nor 213558), p. 9.

27 Section 2 of RA 6395 provides:ChanRoblesVirtualawlibrary
The National Ppwer Corporation; Its Corporate Life; "Corporation" and "Board" Defined. To carry out the above-stated policy, specifically to undertake the development of hydroelectric generation of pbwer and the production of electricity from nuclear, geothermal and other sources, as well as the transmission of electric power on a nationwide basis, the public corporation created under Commonwealth Act Numbered One hundred twenty and known as the "National Power Corporation" shall continue to exist for fifty years from and after the expiration of its present corporate existence.

x x x x
28 Section 234(c) of RA 7160 provides:ChanRoblesVirtualawlibrary
Exemptions from Real Property Tax. - The following are exempted from payment of the real property tax: i

x x x x

(c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government owned or controlled corporations engaged in the supply and distribution of water and/or igeneration and transmission of electric power;

x x x x
29 Supra note 17.

30 Section 8 of RA 9136 provides:ChanRoblesVirtualawlibrary
Creation of the National Transmission Company. - There is hereby created a National Transmission Corporation, hereinafter referred to as TRANSCO, which shall assume the electrical transmission function of the National Power Corporation (NPC), and have the powers and functions hereinafter granted. The TRANSCO shall assume the authority and responsibility of NPC for the planning, construction and centralized operation and maintenance of its high voltage transmission facilities, including grid interconnections and ancillary services.

X X X X
31 Section 1 of RA 9511 provides:ChanRoblesVirtualawlibrary
Nature and Scope of Franchise. - Subject to the provisions of the Constitution and applicable laws, rules and regulations, and subject to the terms and conditions of the concession agreement and other documents executed with the National Transmission Corporation (TRANSCO) and the Power Sector Assets and Liabilities Management Corporation (PSALM) pursuant to Section 21 of Republic Act No. 9136, which are not inconsistent herewith, there is hereby granted to the National Grid Corporation of the Philippines, hereunder referred to as the Grantee, its successors or assigns, a franchise to operate, manage and maintain, and in connection therewith, to engage in the business of'conveying or transmitting electricity through high voltage back-bone system of interconnected transmission lines, substations and related facilities, systems operations, and other activities that are necessary to support the safe and reliable operation of a transmission system and to construct, install, finance, manage, improve, expand, operate, maintain, rehabilitate, repair and refurbish the present nationwide transmission system of the Republic of the Philippines, The Grantee shall continue to operate and maintain the subtransmission systems which have not been disposed by TRANSCO. Likewise, the Grantee is authorized to engage in ancillary business and any related business which maximizes utilization of its assets such as, but not limited to, telecommunications system, pursuant to Section 20 of Republic Act No. 9136. The scope of the franchise shall be nationwide in accordance with the Transmission Development Plan, subject to amendments or podifications of the said Plan, as may be approved by the Department of Energy of the Republic Of the Philippines.
32 447 Phil. 571,5:88-598(2003).

33 Id. at 591-595. Underscoring supplied, boldfacing and italicization in the original.

34Rollo (G.R. No. 21?157), pp. 52-53; rollo (G.R. No. 213558), pp. 152-153.

35 Supra note 16.

36 Supra note 17.

37 Section 217 of the Local Government Code reads: Actual Use of Real Property as Basis for Assessment. - Real property shall be classified, valued and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it.

38 Section 218 ofjthe Local Government Code reads: Assessment Levels. - The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be fixed by ordinances df the sangguniang panlalawigan, sangguniang panlungsod or sangguniang bayan of a municipality within the Metropolitan Manila Area, at the rates not exceeding the following:ChanRoblesVirtualawlibrary
(a) On Lands:

chanRoblesvirtualLawlibrary
Class
Assessment Levels
Residential
20%
Agricultural
40%
Commercial
50%
Industrial
50%
Mineral
50%
Timberland
20%

(b) On Buildings and Other Structures:

chanRoblesvirtualLawlibrary(1) Residential, Fair Market Value

Over
Not Over
Assessment Levels
     
 
P 175,000.00
0%
P 175,000.00
300,000.00
10%
300,000.00
500,000.00
20%
500,000.00
750,000.00
25%
750,000.00
1,000,000.00
30%

1,000,000.00

2,000,000.00
35%
2,000,000.00
5,000,000.00
40%
5,000,000.00
10,000,000.00
50%
10,000,000.00:
60%

(2) Agricultural
Fair Market Value

Over
Not Over
Assessment Levels
     
P 300,000.00
25%
P 300,000.00
500,000.00
30%
500,000.00
750,000.00
35%
750,000.00
1,000,000.00
40%
1,000,000.00
2,000,000.00
45%
2,000,000.00
50%

(3) Commercial / Industrial
Fair Market Value

Over
Not Over
Assessment Levels
     
P 300,000.00
30%
P 300,000.00
500,000.00
35%
500,000.00
750,000.00
40%
750,000.00
1,000,000.00
50%
1,000,000.00
2,000,000.00
60%
2,000,000.00
5,000,000.00
70%
5,000,000.00
10,000,000.00
75%
10,000,000.00
 
80%

(4) TimberlandJ
Fair Market Value

Over
Not Over
Assessment Levels
     
P 300,000.00
45%
P 300,000.00
500,000.00
50%
500,000.00
750,000.00
55%
750,000.00
1,000,000.00
60%
1,000,000.00
2,000,000.00
65%
2,000,000.00
70%

(c) On Machineries

Class
Assessment Levels
Agricultural
40%
Residential
50%
Commercial
80%
Industrial
80%
39 Supra note 14.

40 Supra note 37.

41 Supra note 38.



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August-2016 Jurisprudence                 

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  • G.R. No. 213157, August 10, 2016 - NATIONAL GRID CORPORATION OF THE PHILIPPINES, Petitioner, v. OFELIAM. OLIVA, IN HER OFFICIAL CAPACITY AS THE CITY TREASURER OF CEBU CITY, Respondent.; G.R. NO. 213558 - OFELIA M. OLLVA, IN HER OFFICIAL CAPACITY AS THE CITY TREASURER OF CEBU CITY, Petitioner, v. NATIONAL GRID CORPORATION OF THE PHILIPPINES, Respondent.

  • A.C. No. 10231, August 10, 2016 - OSCAR M. BAYSAC, Complainant, v. ATTY. ELOISA M. ACERON-PAPA, Respondent.

  • G.R. No. 189081, August 10, 2016 - GLORIA S. DY, Petitioner, v. PEOPLE OF THE PHILIPPINES, MANDY COMMODITIES CO., INC., REPRESENTED BY ITS PRESIDENT, WILLIAM MANDY, Respondent.

  • G.R. No. 203192, August 15, 2016 - IBM PHILIPPINES, INC., Petitioner, v. PRIME SYSTEMS PLUS, INC., Respondent.

  • G.R. No. 188769, August 03, 2016 - JOSEPH OMAR O. ANDAY A, Petitioner, v. RURAL BANK OF CABADBARAN, INC., DEMOSTHENES P. ORAIZ and RICARDO D. GONZALEZ, Respondents.

  • G.R. No. 220715, August 24, 2016 - PEOPLE OF THE PHILIPPINES, Appellee, v. RONNIE BOY EDA Y CASANI, Appellant.

  • G.R. No. 217872, August 24, 2016 - ALLIANCE FOR THE FAMILY FOUNDATION, PHILIPPINES, INC. (ALFI) AND ATTY. MARIA CONCEPCION S. NOCHE, IN HER OWN BEHALF AND AS PRESIDENT OF ALFI, JOSE S. SANDEJAS, ROSIE B. LUISTRO, ELENITA S.A. SANDEJAS, EMILY R. LAWS, EILEEN Z. ARANETA, SALVACION C. MONTIERO, MARIETTA C. GORREZ, ROLANDO M. BAUTISTA, RUBEN T. UMALI AND MILDRED C. CASTOR, Petitioners, v. HON. JANETTE L. GARIN, SECRETARY-DESIGNATE OF THE DEPARTMENT OF HEALTH, NICOLAS B. LUTERO III, ASSISTANT SECRETARY OF HEALTH, OFFICER-IN-CHARGE, FOOD AND DRUG ADMINISTRATION, AND MARIA LOURDES C. SANTIAGO, OFFICER-IN-CHARGE, CENTER FOR DRUG REGULATION AND RESEARCH, Respondents.; G.R. No. 221866 - MARIA CONCEPCION S. NOCHE, IN HER OWN BEHALF AND AS COUNSEL OF PETITIONERS, JOSE S. SANDEJAS, ROSIE B. LUISTRO, ELENITA S.A. SANDEJAS, EMILY R. LAWS, EILEEN Z. ARANETA, SALVACION C. MONTIERO, MARIETTA C. GORREZ, ROLANDO M. BAUTISTA, RUBEN T. UMALI AND MILDRED C. CASTOR, Petitioners, v. HON. JANETTE L. GARIN, SECRETARY-DESIGNATE OF THE DEPARTMENT OF HEALTH, NICOLAS B. LUTERO III, ASSISTANT SECRETARY OF HEALTH, OFFICER-IN-CHARGE, FOOD AND DRUG ADMINISTRATION, AND MARIA LOURDES C. SANTIAGO, OFFICER-IN-CHARGE, CENTER FOR DRUG REGULATION AND RESEARCH, Respondent.

  • G.R. No. 208758, August 24, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOVEN GERON Y YEMA, Accused-Appellant.

  • G.R. No. 214077, August 10, 2016 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. DANILO A. PANGASINAN, Respondent.

  • G.R. No. 212632, August 24, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DEN ANDO Y SADULLAH AND SARAH ANDO Y BERNAL, Accused-Appellants.

  • G.R. No. 219592, August 17, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ARTHUR PARCON Y ESPINOSA, Accused-Appellant.

  • G.R. No. 181268, August 15, 2016 - MILAGROS HERNANDEZ, REPRESENTED BY HER ATTORNEY-IN-FACT, FE HERNANDEZ-ARCEO, Petitioner, v. EDWINA C. OCAMPO, PHILIPPINE SAVINGS BANK, FELICITAS R. MENDOZA, METROPOLITAN BANK AND TRUST COMPANY, THE SHERIFF, REGIONAL TRIAL COURT, BINAN, LAGUNA, AND THE REGISTER OF DEEDS, CALAMBA CITY, LAGUNA, Respondents.

  • G.R. No. 177875, August 08, 2016 - ATTY. RODOLFO D. MATEO, Complainant, v. EXECUTIVE SECRETARY ALBERTO G. ROMULO, DEPUTY EXECUTIVE SECRETARY ARTHUR P. AUTEA, PRESIDENTIAL ANTI-GRAFT COMMISSION, OFFICE OF THE PRESIDENT, JOSE J. BELTRAN, EVELYN F. DACUYCUY, C.G. DUMATAY, HIGEVO C. MANGOSING, JOEY C. CASTRO, PACITA F. BARBA, RICARDO OLARTE, BELEN I. JUAREZ, LIZA T. OLIVAR, LUISA C. BOKINGO, SANDRO JESUS T. SALES, EDGARDO T. AGBAY, EDUARDO F. PACIO, MILDRED V. BEADOY, FRANCIS B. HILARIE, MA. NERIZZA L. BERDIN, LUIS S. RONGAVTLLA, ARLENE C. DIAZ, MARY JANE M. LAPIDEZ, MELCHOR P. ABRIL, VILMA A. VERGARA, MA. ISABEL S. NOFUENTE, BEATRIZ N. SORIANO, MA. ANNABELLE S. LUSUNG, JAIME M. NOFUENTE, ERLINDA RIZO, MA. CHAREVA S. GONZALES, LILIAN P. GACUSAN, MA. ANGELICA R. RONGAVILLA, EVELYN V. AYSON, CHARITO M. MENGUITO, ARLEEN E. BATAC, RENATO R. RIZO, EDUARDO D. ADINO, MILAGROS M. VELASCO, BELEN T. TORMON, RENATO P. GOJO CRUZ AND EMMIE L. RUALES, Respondents.

  • G.R. No. 185369, August 03, 2016 - J. TOBIAS M. JAVIER AND VINCENT H. PICCIO III, Petitioners, v. RHODORA J. CADIAO, ALFONSO V. COMBONG, JR., BENJAMIN E. JUANITAS, CALIXTO G. ZALDIVAR III, DANTE M. BERIONG, FERNANDO C. CORVERA, HECTOR L. FRANGUE AND KENNY S. OLANDRES, Respondents.

  • G.R. No. 163494, August 03, 2016 - JESUSA T. DELA CRUZ Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 220023, August 08, 2016 - PEOPLE OF THE PHILIPPINES, Appellee, v. DARIO TUBORO Y RAFAEL, Appellant.

  • G.R. No. 206227, August 31, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. STANLEY BUENAMER Y MANDANE, Accused-Appellant.

  • G.R. No. 215954, August 01, 2016 - SPOUSES JOVEN SY AND CORAZON QUE SY, Petitioners, v. CHINA BANKING CORPORATION, Respondent.

  • G.R. No. 189185, August 16, 2016 - WILFREDO MOSQUEDA, MARCELO VILLAGANES, JULIETA LAWAGON, CRISPIN ALCOMENDRAS, CORAZON SABINADA, VIRGINIA CATA-AG, FLORENCIA SABANDON, AND LEDEVINA ADLAWAN, Petitioners, v. PILIPINO BANANA GROWERS & EXPORTERS ASSOCIATION, INC., DAVAO FRUITS CORPORATION, AND LAPANDAY AGRICULTURAL AND DEVELOPMENT CORPORATION, Respondents.; G.R. No. 189305 - CITY GOVERNMENT OF DAVAO, Petitioner, v. COURT OF APPEALS, PILIPINO BANANA GROWERS & EXPORTERS ASSOCIATION (PBGEA), DAVAO FRUITS CORPORATION, AND LAPANDAY AGRICULTURAL AND DEVELOPMENT CORPORATION, Respondent.

  • G.R. No. 187850, August 17, 2016 - ANITA U. LORENZANA, Petitioner, v. RODOLFO LELINA, Respondent.

  • G.R. No. 215750, August 17, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CARLITO TAYAO Y LAYA, Accused-Appellant.

  • G.R. No. 191527, August 22, 2016 - BALIBAGO FAITH BAPTIST CHURCH, INC. AND PHILIPPINE BAPTIST S.B.C., INC., Petitioners, v. FAITH IN CHRIST JESUS BAPTIST CHURCH, INC. AND REYNALDO GALVAN, Respondent.

  • A.M. No. P-13-3137, August 23, 2016 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. UMAIMA L. SILONGAN, ABIE M. AMILIL, AND SALICK U. PANDA, JR., Respondent.

  • G.R. No. 170060, August 17, 2016 - DEVELOPMENT BANK OF THE PHILIPPINES, Petitioner, v. CLARGES CORPORATION, REALTY Respondent.

  • A.C. No. 2404, August 17, 2016 - NILO B. DIONGZON, Petitioner, v. ATTY. WILLIAM MIRANO, Respondent.

  • A.C. No. 7437, August 17, 2016 - AVIDA LAND CORPORATION (FORMERLY LAGUNA PROPERTIES HOLDINGS, INC.), Complainant, v. ATTY. AL C. ARGOSINO, Respondent.

  • G.R. No. 192491, August 17, 2016 - MARY JANE G. DY CHIAO, Petitioner, v. SEBASTIAN BOLIVAR, SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 19, IN NAGA CITY, Respondent.

  • G.R. No. 220479, August 17, 2016 - PASDA, INCORPORATED, Petitioner, v. REYNALDO P. DIMAYACYAC, SR., SUBSTITUTED BY THE HEIRS, REPRESENTED BY ATTY. DEMOSTHENES D. C. DIMAYACYAC, Respondent.

  • G.R. No. 219569, August 17, 2016 - HSY MARKETING LTD., CO., Petitioner, v. VIRGILIO O. VILLASTIQUE, Respondent.

  • G.R. No. 205573, August 17, 2016 - HELEN LORENZO CUNANAN, Petitioner, v. COURT OF APPEALS, NINTH DIVISION, TEOFILO Q. INOCENCIO, REGIONAL DIRECTOR, DEPARTMENT OF AGRARIAN REFORM REGIONAL OFFICE NO. III, AND YOLANDA MERCADO, Respondent.

  • A.C. No. 9090, August 31, 2016 - TEODORO B. CRUZ, JR., Complainant, v. ATTYS. JOHN G. REYES, ROQUE BELLO AND CARMENCITA A. ROUS-GONZAGA, Respondents.

  • G.R. No. 218578, August 31, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ENRICO BRIONES BADILLA, Accused-Appellant.

  • G.R. No. 213187, August 24, 2016 - HAIDE BULALACAO-SORIANO, Petitioner, v. ERNESTO PAPINA, REPRESENTED BY ROSEMARY PAPINA-ZABALA, Respondent.

  • G.R. No. 215551, August 17, 2016 - JAKERSON G. GARGALLO, Petitioner, v. DOHLE SEAFRONT CREWING (MANILA), INC., DOHLE MANNING AGENCIES, INC., AND MR. MAYRONILO B. PADIZ, Respondent.

  • G.R. No. 213241, August 01, 2016 - PHILIPPINE NATIONAL BANK, Petitioner, v. JUAN F. VILA, Respondent.

  • G.R. No. 220461, August 24, 2016 - THE PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. SPOUSES PRIMO C. YBAÑEZ AND NILA S. YBAÑEZ, MARIS Q. REYOS, AND MICHELLE T. HUAT, Accused-Appellants.

  • A.C. No. 9464, August 24, 2016 - INTERADENT ZAHNTECHNIK, PHIL., INC., REPRESENTED BY LUIS MARCO I. AVANCEÑA, Complainant, v. ATTY. REBECCA S. FRANCISCO-SIMBILLO, Respondent.

  • G.R. No. 200157, August 31, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOERY DELIOLA Y BARRIDO, A.K.A. "JAKE DELIOLA," Accused-Appellant.

  • A.M. No. P-16-3418 (Formerly A.M. No. P-12-3-46-RTC), August 08, 2016 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. ANTONIA P. ESPEJO, STENOGRAPHER III, REGIONAL TRIAL COURT, BRANCH 20, VIGAN CITY, ILOCOS SUR, Respondent.

  • G.R. No. 222658, August 17, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MARIO GALIA BAGAMANO, Accused-Appellant.

  • A.M. No. P-16-3515 (Formerly OCA I.P.I. No. 15-4401-P), August 10, 2016 - ARNOLD G. TECSON, Complainant, v. ATTY. MARICEL LILLED ASUNCION-ROXAS, CLERK OF COURT VI, BRANCH 23, REGIONAL TRIAL COURT, TRECE MARTIRES CITY, CAVITE, Respondent.

  • G.R. No. 212340, August 17, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GERRJAN MANAGO Y ACUT, Accused-Appellant.

  • G.R. No. 214186, August 03, 2016 - RODFHEL BACLAAN, TORREFIEL, MYRA SUACILLO, LORLIE ORENDAY, SHEELA LAO, AND LEODELYN LIBOT, Petitioners, v. BEAUTY LANE PHILS., INC/MS. MA. HENEDINA D. TOBOJKA, Respondent.

  • G.R. No. 195138, August 24, 2016 - NATIONAL TRANSMISSION CORPORATION, Petitioner, v. MISAMIS ORIENTAL I ELECTRIC COOPERATIVE, INC., Respondent.

  • A.M. No. P-16-3490 [Formerly OCA IPI No. 14-4278-P], August 30, 2016 - JUDGE FE GALLON-GAYANILO, Complainant, v. ERIC C. CALDITO, PROCESS SERVER, BRANCH 35, REGIONAL TRIAL COURT, ILOILO CITY, ILOILO,, Respondent.

  • A.C. No. 11317, August 23, 2016 - ETHELENE W. SAN JUAN, Complainant, v. ATTY. FREDDIE A. VENIDA, Respondent.

  • G.R. No. 215715, August 31, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EDCEL COLORADA, Accused-Appellant.

  • G.R. No. 220608, August 31, 2016 - MARCELINO T. TAMIN, Petitioner, v. MAGSAYSAY MARITIME CORPORATION AND/OR MASTERBULK PTE. LTD., Respondents.

  • G.R. No. 185473, August 17, 2016 - BERNADETTE IDA ANG HIGA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 200577, August 17, 2016 - CIVIL SERVICE COMMISSION, Petitioner, v. CAROLINA P. JUEN, Respondent.

  • G.R. No. 185638, August 10, 2016 - HONORABLE ALVIN P. VERGARA, IN HIS CAPACITY AS CITY MAYOR OF CABANATUAN CITY, AND SANGGUNIANG PANLUNGSOD OF CABANATUAN CITY, Petitioners, v. LOURDES MELENCIO S. GRECIA, REPRESENTED BY RENATO GRECIA, AND SANDRA MELENCIO IN REPRESENTATION OF MA. PAZ SALGADO VDA. DE MELENCIO, CONCHITA MELENCIO, CRISTINA MELENCIO AND LEONARDO MELENCIO, Respondents.

  • G.R. No. 190143, August 10, 2016 - SPOUSES LOLITA ORENCIA AND PEDRO D. ORENCIA, Petitioners, v. FELISA CRUZ VDA. DE RANIN, REPRESENTED BY HER ATTORNEY-IN-FACT, MRS. ESTELA C. TANCHOCO, Respondent.

  • A.C. No. 11350 [Formerly CBD Case No. 14-4211], August 09, 2016 - ADEGOKE R. PLUMPTRE, Complainant, v. ATTY. SOCRATES R. RIVERA, Respondent.

  • A.C. No. 9920 [Formerly A.M. No. MTJ-07-1691], August 30, 2016 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. FORMER JUDGE ROSABELLA M. TORMIS, Respondent.

  • G.R. No. 198756, August 16, 2016 - BANCO DE ORO, BANK OF COMMERCE, CHINA BANKING CORPORATION, METROPOLITAN BANK & TRUST COMPANY, PHILIPPINE BANK OF COMMUNICATIONS, PHILIPPINE NATIONAL BANK, PHILIPPINE VETERANS BANK, AND PLANTERS DEVELOPMENT BANK, Petitioners; RIZAL COMMERCIAL BANKING CORPORATION AND RCBC CAPITAL CORPORATION, Petitioners-Intervenors; CAUCUS OF DEVELOPMENT NGO NETWORKS, Petitioner-Intervenor, v. REPUBLIC OF THE PHILIPPINES, COMMISSIONER OF INTERNAL REVENUE, BUREAU OF INTERNAL REVENUE, SECRETARY OF FINANCE, DEPARTMENT OF FINANCE, THE NATIONAL TREASURER, AND BUREAU OF TREASURY, Respondents.

  • A.C. No. 7178, August 23, 2016 - VICENTE M. GIMENA, Complainant, v. ATTY. SALVADOR T. SABIO, Respondent.

  • G.R. No. 199239, August 24, 2016 - PERCY MALONESIO, IN HIS CAPACITY AS GENERAL MANAGER OF AIR TRANSPORTATION OFFICE (ATO), Petitioner, v. ARTURO M. JIZMUNDO, Respondent.

  • G.R. No. 216146, August 24, 2016 - ALFREDO L. CHUA, TOMAS L. CHUA AND MERCEDES P. DIAZ, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. Nos. 187822-23, August 03, 2016 - EVER ELECTRICAL MANUFACTURING, INC., VICENTE C. GO AND GEORGE C. GO, Petitioners, v. PHILIPPINE BANK OF COMMUNICATIONS (PBCOM), REPRESENTED BY ITS VICE-PRESIDENT, MR. DOMINGO S. AURE, Respondent.

  • G.R. No. 220399, August 22, 2016 - ENRIQUE Y. SAGUN, Petitioner, v. ANZ GLOBAL SERVICES AND OPERATIONS (MANILA), INC., GAY CRUZADA, AND PAULA ALCARAZ, Respondent.

  • G.R. No. 174379, August 31, 2016 - E.I. DUPONT DE NEMOURS AND CO. (ASSIGNEE OF INVENTORS CARINI, DUNCIA AND WONG), Petitioner, v. DIRECTOR EMMA C. FRANCISCO (IN HER CAPACITY AS DIRECTOR GENERAL OF THE INTELLECTUAL PROPERTY OFFICE), DIRECTOR EPIFANIO M. EVASCO (IN HIS CAPACITY AS THE DHUECTOR OF THE BUREAU OF PATENTS), AND THERAPHARMA, INC., Respondents.

  • A.M. No. P-16-3541 [Formerly OCA IPI No. 12-3915-P], August 30, 2016 - SYLVIA G. CORPUZ, Complainant, v. CEFERINA B. RIVERA, COURT STENOGRAPHER III, REGIONAL TRIAL COURT OF DAVAO CITY, DAVAO DEL SUR, BRANCH 12, Respondent.; A.M. No. P-16-3542 [FORMERLY OCA IPI No. 13-4049-P] - PRESIDING JUDGE RUFINO S. FERRARIS, JR., MUNICIPAL TRIAL COURT IN CITIES OF DAVAO CITY, BRANCH 7, Complainant, v. CEFERINA B. RIVERA, COURT STENOGRAPHER III, REGIONAL TRIAL COURT OF DAVAO CITY, DAVAO DEL SUR, BRANCH 12, Respondent.; A.M. No. P-16-3543 [FORMERLY OCA IPI No. 13-4074-P] - IRINEO F. MARTINEZ, JR., Complainant, v. CEFERINA B. RIVERA, COURT STENOGRAPHER III, REGIONAL TRIAL COURT OF DAVAO CITY, DAVAO DEL SUR, BRANCH 12, RESPONDENT.; OCA IPI No. 14-2731-MTJ - CEFERINA B. RIVERA, COURT STENOGRAPHER III, REGIONAL TRIAL COURT OF DAVAO CITY, DAVAO DEL SUR, BRANCH 12, Complainant, v. PRESIDING JUDGE RUFINO S. FERRARIS, JR., MUNICIPAL TRIAL COURT IN CITIES OF DAVAO CITY, BRANCH 7, Respondent.

  • A.C. No. 8698, August 31, 2016 - MANUEL B. BERNALDEZ, Complainant, v. ATTY. WILMA DONNA C. ANQUILO-GARCIA, Respondent.

  • G.R. No. 198160, August 31, 2016 - VICTORIA P. CABRAL, Petitioner, v. GREGORIA ADOLFO, GREGORIO LAZARO AND HEIRS OF ELIAS POLICARPIO, Respondents.

  • G.R. No. 209385, August 31, 2016 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. SALUD ABALOS AND JUSTINA CLARISSA P. MAMARIL, Respondents.

  • G.R. No. 189289, August 31, 2016 - GLORIA ZOLETA-SAN AGUSTIN, Petitioner, v. ERNESTO SALES, Respondent.

  • G.R. No. 199431, August 31, 2016 - STA. FE REALTY, INC. AND VICTORIA SANDEJAS FABREGAS, Petitioners, v. JESUS M. SISON, Respondent.

  • G.R. No. 221848, August 30, 2016 - FIELD INVESTIGATION OFFICE OF THE OFFICE OF THE OMBUDSMAN, Petitioner, v. REY RUECA CASTILLO, Respondent.

  • G.R. No. 218086, August 10, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CHARLIE BALISONG, Accused-Appellant.

  • G.R. No. 197356, August 24, 2016 - EMILIO A. AQUINO, Petitioner, v. CARMELITA TANGKENGKO, MORRIS TANGKENGKO AND RANILLO TANGKENGKO, Respondents.

  • G.R. No. 183173, August 24, 2016 - THE CHAIRMAN AND EXECUTIVE DIRECTOR, PALAWAN COUNCIL FOR SUSTAINABLE DEVELOPMENT, AND THE PALAWAN COUNCIL FOR SUSTAINABLE DEVELOPMENT, Petitioners, v. EJERCITO LIM, DOING BUSINESS AS BONANZA AIR SERVICES, AS REPRESENTED BY HIS ATTORNEY-IN-FACT, CAPT. ERNESTO LIM, Respondent.

  • G.R. No. 199497, August 24, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DELIA CAMANNONG, Accused-Appellant.

  • G.R. No. 211724, August 24, 2016 - IN THE MATTER OF THE PETITION FOR CORRECTION OF ENTRY (CHANGE OF FAMILY NAME IN THE BIRTH CERTIFICATE OF FELIPE C. ALMOJUELA AS APPEARING IN THE RECORDS OF THE NATIONAL STATISTICS OFFICE), FELIPE C. ALMOJUELA, Petitioner, v. REPUBLIC OF THE PHILIPPINES, Respondents.

  • G.R. No. 219071, August 24, 2016 - SPOUSES CHARITO M. REYES AND ROBERTO REYES, AND SPOUSES VILMA M. MARAVILLO AND DOMINGO MARAVILLO, JR., Petitioners, v. HEIRS OF BENJAMIN MALANCE,* NAMELY: ROSALINA M. MALANCE, BERNABE M. MALANCE, BIENVENIDO M. MALANCE, AND DOMINGA** M. MALANCE, REPRESENTED BY BIENVENIDO M. MALANCE, Respondents.