Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2016 > January 2016 Decisions > G.R. No. 180434, January 20, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. MIRANT PAGBILAO CORPORATION (NOW TEAM ENERGY CORPORATION), Respondent.:




G.R. No. 180434, January 20, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. MIRANT PAGBILAO CORPORATION (NOW TEAM ENERGY CORPORATION), Respondent.

PHILIPPINE SUPREME COURT DECISIONS

THIRD DIVISION

G.R. No. 180434, January 20, 2016

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. MIRANT PAGBILAO CORPORATION (NOW TEAM ENERGY CORPORATION),* Respondent.

D E C I S I O N

REYES, J.:

This appeal by Petition for Review on Certiorari1 seeks to reverse and set aside the Decision2 dated September 11, 2007 and Resolution3 dated November 7, 2007 of the Court of Tax Appeals (CTA) en banc in E.B. Case Nos. 216 and 225, affirming the Decision4 dated August 31, 2005 of the CTA Second Division in CTA Case No. 6417, ordering petitioner Commissioner of Internal Revenue (CIR) to issue a refund or a tax credit certificate in the amount of P118,756,640.97 in favor of Mirant Pagbilao Corporation5 (MPC).

The Facts

JV1PC is a duly-registered Philippine corporation located at Pagbilao Grande Island in Pagbilao, Quezon, and primarily engaged in the generation and distribution of electricity to the National Power Corporation (NAPOCOR) under a Build, Operate, Transfer Scheme. As such, it is registered with the Bureau of Internal Revenue (BIR) as a Value-Added Tax (VAT) taxpayer in accordance with Section 236 of the National Internal Revenue Code (NIRC) of 1997, with Taxpayer Identification No. 0001-726-870, and registered under RDO Control No. 96-600-002498.6

On November 26, 1999, the BIR approved MPC's application for Effective Zero-Rating for the construction and operation of its power plant.7

For taxable year 2000, the quarterly VAT returns filed by MPC on April 25, 2000, July 25, 2000, October 24, 2000, and August 27, 2001 showed an excess input VAT paid on domestic purchases of goods, services and importation of goods in the amount of P127,140,331.85.8

On March 11, 2002, MPC filed before the BIR an administrative claim for refund of its input VAT covering the taxable year of 2000, in accordance with Section 112, subsections (A) and (B) of the NIRC. Thereafter, or on March 26, 2002, fearing that the period for filing a judicial claim for refund was about to expire, MPC proceeded to file a petition for review before the CTA, docketed as CTA Case No. 6417,9 without waiting for the CIR's action on the administrative claim.

On August 31, 2005, the CTA Second Division rendered a Decision10 partially granting MPC's claim for refund, and ordering the CIR to grant a refund or a tax credit certificate, but only in the reduced amount of P118,749,001.55, representing MPC's unutilized input VAT incurred for the second, third and fourth quarters of taxable year 2000.

The CTA Second Division held that by virtue of NAPOCOR's exemption from direct and indirect taxes as provided for in Section 1311 of Republic Act No. 6395,12 MPC's sale of services to NAPOCOR is subject to VAT at 0% rate. The Secretary of Finance even issued a Memorandum dated January 28, 1998, addressed to the CIR, espousing the Court's ruling that purchases by NAPOCOR of electricity from independent power producers are subject to VAT at 0% rate, to wit:
As explained by the Supreme Court, the rationale for the [NAPOCOR's] tax exemption is to ensure cheaper power. If the BIR's recent view is to be implemented, the VAT being an indirect tax, may be passed on by the seller of electricity to [NAPOCOR]. Effectively, this means that electricity will be sold at a higher rate to the consumers. Estimates show that a 10% VAT on electricity which is purchased by [NAPOCOR] from its independent power producers will increase power cost, by about P1.30 billion a year. The effect on the consumer is an additional charge of P0.59 per kilowatt-hour. The recognition of [NAPOCOR's] broad privilege will inure to the benefit of the Filipino consumer.

In view of the foregoing and using the power of review granted to the Secretary of Finance under Section 4 of Republic Act No. 8424, the DOF upholds the ruling of the Supreme Court that the [NAPOCOR] is exempt under its charter and subsequent laws from all direct and indirect taxes on its purchases of petroleum products and electricity. Thus, the purchases by [NAPOCOR] of electricity from independent power producers are subject to VAT at zero-rate.13ChanRoblesVirtualawlibrary
In arriving at the reduced amount of P118,749,001.55, the CTA Second Division found out that: (a) P2,116,851.79 input taxes claimed should be disallowed because MPC failed to validate by VAT official receipts and invoices the excess payment of input taxes; (b) P6,274,478.51 of input taxes was not properly documented; and (c) the input taxes of P127,140,331.85 for the year 2000 were already deducted by MPC from the total available input VAT as of April 25, 2002 as evidenced by the 2002 first quarterly VAT return. Thus, the input taxes sought to be refunded were not applied by MPC against its output VAT liability as of April 25, 2002 and can no longer be used as credit against its future output VAT liability.14

Undaunted, MPC filed a motion for partial reconsideration and new trial in view of the additional amount it sought to be approved.

In an Amended Decision dated August 30, 2006, the CTA Second Division found that MPC is entitled to a modified amount of P118,756,640.97 input VAT, upon allowing the amount of P7,639.42 in addition to the VAT input tax. However, MPC's motion for new trial was denied. Dissatisfied, MPC elevated the matter to the CTA en banc, particularly in E.B. Case No. 216.15

Meanwhile, the CIR filed a motion for reconsideration of the amended decision. However, on November 13, 2006, the CTA Second Division issued a Resolution denying the motion. Thereafter, the CIR filed a petition for review before the CTA en banc, docketed as E.B. Case No. 225.16

In a Decision17 dated September 11, 2007, the CTA en banc affirmed in toto the assailed amended decision and resolved the issues presented in E.B. Case Nos. 216 and 225.

In sustaining the decision of the CTA Second Division in E.B. Case No. 216, the CTA en banc ruled that:
(a) MPC's claim tor the refund of P810,047.31 is disallowed for lack of supporting documents. Tax refunds, being in the nature of tax exemptions, are construed in strictissimi juris against the claimant. Thus, a mere summary list submitted by MPC is considered immaterial to prove the amount of its claimed unutilized input taxes.18

(b) MPC's claim for the refund of P836,768.00 as input taxes is denied due to lack of proof of payment. As a rule, "input tax on importations should be supported with Import Entry and Internal Revenue Declarations (IEIRDs) duly validated for actual payment of input tax" and that other documents may be adduced to determine its payment.19 Here, the IEIRDs presented by MPC did not show payment of the input taxes and the amounts indicated therein differed from the bank debit advice. More so, the bank debit advice did not properly describe the mode of payment of the input tax which made it difficult to determine which payee, and to what kind of payment did the bank debit advices pertain to.20

(c) The denial of MPC's motion for new trial was correct since it was pointless to require MPC to submit additional documents in support of the unutilized input tax of P3,310,109.20, in view of MPC's admission that the VAT official receipts and invoices were not even pre-marked and proffered before the court. Regrettably, without such documents, the CTA could not in any way properly verify the correctness of the certified public accountant's conclusion.21ChanRoblesVirtualawlibrary
As regards E.B. Case No. 225, the CTA en banc upheld the ruling of the CTA Second Division that VAT at 0% rate may be imposed on the sale of services of MPC to NAPOCOR on the basis of NAPOCOR's exemption from direct and indirect taxes.22

Disagreeing with the CTA en banc's, decision, both parties filed their respective motions for reconsideration, which were denied in the CTA en banc Resolution23 dated November 7, 2007.

Feeling aggrieved by the adverse ruling of the CTA en banc, the CIR now seeks recourse to the Court via a petition for review on certiorari.

The Issues

The OR raises in the petition the sole issue of whether or not the CTA erred in granting MPC's claim for refund of its excess input VAT payments on domestic purchases of goods, services and importation of goods attributable to zero-rated sales for taxable year 2000.24

The Court, however, points out that given the factual antecedents, the case also raises a jurisdictional issue inasmuch as MPC instituted the CTA action 15 days from the filing of its administrative claim for refund and without waiting for the CIR's action thereon. Thus, towards a full and proper resolution of the issue on the tax court's action on MPC's case, the Court finds it necessary to likewise resolve the issue of whether or not the CIA had jurisdiction to entertain MPC's judicial claim.

Ruling of the Court

The Court shall first address the issue on jurisdiction. While the matter was not raised by the CIR in its petition, it is settled that a jurisdictional issue may be invoked by either party or even the Court motu proprio, and may be raised at any stage of the proceedings, even on appeal. Thus, the Court emphasized in Sales, et al. v. Barro:25
It is well-settled that a court's jurisdiction may be raised at any stage of the proceedings, even on appeal. The reason is that jurisdiction is conferred by law, and lack of it affects the very authority of the court to take cognizance of and to render judgment on the action. x x x [E]ven if [a party] did not raise the issue of jurisdiction, the reviewing court is not precluded from ruling that it has no jurisdiction over the case. In this sense, dismissal for lack of jurisdiction may even be ordered by the court motu proprio.26 (Citations omitted)
In the present dispute, compliance with the requirements on administrative claims with the CIR, which are to precede judicial actions with the CTA, indubitably impinge on the tax court's jurisdiction. In CIR v. Aichi Forging Company of Asia, Inc.,27 the Court ruled that the premature filing of a claim for refund or credit of input VAT before the CTA warrants a dismissal, inasmuch as no jurisdiction is acquired by the tax court.28 Pertinent thereto are the provisions of Section 112 of the NIRC at the time of MPC's filing of the administrative and judicial claims, and which prescribe the periods within which to file and resolve such claims, to wit:
Sec. 112. Refunds or Tax Credits of Input Tax. —

(A) Zero-Rated or Effectively Zero-Rated Sales. - Any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales x x x.

x x x x

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

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

x x x x
Contrary to the specified periods, specifically those that are provided in the second paragraph of Section 112(D), MPC filed its petition for review with the CTA on March 26, 2002, or a mere 15 clays after it filed an administrative claim for refund with the CIR on March 11, 2002. It then did not wait for the lapse of the 120-day period expressly provided for by law within which the CIR shall grant or deny the application for refund. The Court's pronouncement in CIR v. San Roque Power Corporation29 is instructive on the effect of such failure to comply with the 120-day waiting period, to wit:
1. Application of the 120+30-Day Periods

x x x x

It is indisputable that compliance with the 120-day waiting period is mandatory and jurisdictional. The waiting period, originally fixed at 60 clays only, was part of the provisions of the first VAT law, Executive Order No. 273, which took effect on 1 January 1988. The waiting period was extended to 120 days effective 1 January 1998 under RA 8424 or the Tax Reform Act of 1997. Thus, the waiting period has been in our statute books for more than fifteen (15) years before San Roque filed its judicial claim.

Failure to comply with the 120-day waiting period violates a mandatory provision of law. It violates the doctrine of exhaustion of administrative remedies and renders the petition premature and thus without a cause of action, with the effect that the CTA does not acquire jurisdiction over the taxpayer's petition. Philippine jurisprudence is replete with cases upholding and reiterating these doctrinal principles.

The charter of the CTA expressly provides that its jurisdiction is to review on appeal "decisions of the [CIR] in cases involving x x x refunds of internal revenue taxes." When a taxpayer prematurely files a judicial claim for tax refund or credit with the CIA without waiting for the decision of the Commissioner, there is no "decision" of the Commissioner to review and thus the CTA as a court of special jurisdiction has no jurisdiction over the appeal. The charter of the CTA also expressly provides that if the Commissioner fails to decide within "a specific period" required by law, such "inaction shall be deemed a denial" of the application for tax refund or credit. It is the Commissioner's decision, or inaction "deemed a denial," that the taxpayer can take to the CTA for review. Without a decision or an "inaction x x x deemed a denial" of the Commissioner, the CTA has no jurisdiction over a petition for review.30 (Citations omitted, emphasis in the original and underscoring ours)
The Court explained further:
The old rule that the taxpayer may file the judicial claim, without waiting for the Commissioner's decision if the two-year prescriptive period is about to expire, cannot apply because that rule was adopted before the enactment of the 30-day period. The 30-day period was adopted precisely to do away with the old rule, so that under the VAT System the taxpayer will always have 30 days to file the judicial claim even if the Commissioner acts only on the 120th day, or does not act at all during the 120-day period. With the 30-day period always available to the taxpayer, the taxpayer can no longer file a judicial claim for refund or credit of input VAT without waiting for the Commissioner to decide until the expiration of the 120-day period.

To repeat, a claim for tax refund or credit, like a claim for tax exemption, is construed strictly against the taxpayer. One of the conditions for a judicial claim of refund or credit under the VAT System is compliance with the 120+30 day mandatory and jurisdictional periods. Thus, strict compliance with the 120+30 day periods is necessary for such a claim to prosper, whether before, during or after the effectivity of the Atlas doctrine, except for the period from the issuance of Bill Ruling No. DA-489-03 on 10 December 2003 to 6 October 2010 when the Aichi doctrine was adopted, which again reinstated the 120+30 day periods as mandatory and jurisdictional.31 (Citations omitted and emphasis in the original)
The cited exception to the general rule, which came as a result of the issuance of BIR Ruling No. DA-489-03, does not apply to MPC's case as its administrative and judicial claims were both filed in March 2002.

The doctrine laid down in San Roque was reiterated in subsequent cases. In CIR v. Aichi Forging Company of Asia, Inc.,32 the Court cited the general rule that parties must observe the mandatory 120-day waiting period to give the CIR an opportunity to act on administrative claims; otherwise, their judicial claims are prematurely filed.33 In Team Energy Corporation (formerly MPC) v. CIR,34 the Court again emphasized the rule stating that "the 120-day period is crucial in filing an appeal with the CTA."35 "[T]he 120-day period is mandatory and jurisdictional, and that the CTA does not acquire jurisdiction over a judicial claim that is filed before the expiration of the 120-day period."36

Clearly, MPC's failure to observe the mandatory 120-day period under the law was fatal to its immediate filing of a judicial claim before the CTA. It rendered the filing of the CTA petition premature, and barred the tax court from acquiring jurisdiction over the same. Thus, the dismissal of the petition is in order. "[T]ax refunds or tax credits - just like tax exemptions - are strictly construed against taxpayers, the latter having the burden to prove strict compliance with the conditions for the grant of the tax refund or credit."37

With the CTA being barren of jurisdiction to entertain MPC's petition, the Court finds it unnecessary, even inappropriate, to still discuss the main issue of MPC's entitlement to the disputed tax refund. The petition filed by MPC with the CTA instead warrants a dismissal. It is settled that "a void judgment for want of jurisdiction is no judgment at all."38

WHEREFORE, the Decision dated September 11, 2007 and Resolution dated November 7, 2007 of the Court of Tax Appeals en banc in E.B. Case Nos. 216 and 225 are SET ASIDE, as the CTA Case No. 6417 was prematurely filed, and therefore, the CTA lacked jurisdiction to entertain Mirant Pagbilao Corporation's judicial claim.

SO ORDERED.

Velasco, Jr., (Chairperson), Peralta, Perez, and Jardeleza, JJ., concur.

Endnotes:


* Per Resolution dated June 18, 2008; rollo, p. 133.

1 Id. at 13-33.

2 Id. at 35-49.

3 Id. at 9-11.

4 Penned by Associate Justice Erlinda P. Uy, with Chairman Juanito C. Castañeda, Jr. and Associate Justice Olga Palanca-Enriquez concurring; id. at 184-200.

5 Formerly known as Hopewell Power (Philippines) Corporation and Southern Energy Quezon, Inc., id. at 17.

6 Id. at 185.

7 Id. at 186.

8 Id. at 36-37.

9 Id. at 187.

10 Id. at 184-200.

11Sec. 13. Non-profit Character of the Corporation; Exemption from all Taxes, Duties, Fees, Imposts and Other Charges by the Government and Government Instrumentalities. - The Corporation shall be non-profit and shall devote all its returns from its capital investment, as well as excess revenues from its operations, for expansion. To enable the Corporation to pay its indebtedness and obligations and in furtherance and effective implementation of the policy enunciated in Section One of this Act, the Corporation is hereby declared exempt:chanRoblesvirtualLawlibrary

a. From the payment of all taxes, duties, fees, imposts, charges, costs and service fees in any court or administrative proceedings in which it may be a party, restrictions and duties to the Republic of the Philippines, its provinces, cities, municipalities and other government agencies and instrumentalities;

b. From all income taxes, franchise taxes and realty taxes to be paid to the National Government, its provinces, cities, municipalities and other government agencies and instrumentalities;

c. From all import duties, compensating taxes and advanced sales tax, and wharfage fees on import of foreign goods required for its operations and projects; and

d. From all taxes, duties, fees, imposts, and all other charges imposed by the Republic of the Philippines, its provinces, cities, municipalities and other government agencies and instrumentalities, on all petroleum products used by the Corporation in the generation, transmission, utilization, and sale of electric power.

12 AN ACT REVISING THE CHARTER OF THE NATIONAL POWER CORPORATION.

13Rollo, pp. 191-102.

14 Id. at 193-199.

15 Id. at 36.

16 Id. at 36-37.

17 Id. at 35-49.

18 Id. at 41-42.

19 Id. at 43.

20 Id.

21 Id. at 44.

22 Id. at 46-47.

23 Id. at 50-52.

24 Id. at 21-22.

25 594 Phil. 116 (2008).

26 Id. at 123.

27 646 Phil. 710 (2010).

28 Id. at 732.

29 G.R. No. 187485, February 12, 2013, 690 SCRA 336.

30 Id. at 380-382.

31 Id. at 398-399.

32 G.R. No. 183421, October 22, 2014.

33 Id.

34 G.R. No. 197760, January 13, 2014, 713 SCRA 142.

35 Id. at 153-154, citing CIR v. Aichi Forging Company of Asia, Inc., supra note 27, at 732.

36 Supra note 29, at 401.

37Applied Food Ingredients Company, Inc. v. CIR, G.R. No. 184266, November 11, 2013, 709 SCRA 164, 169.

38Zacarias v. Anacay, G.R. No. 202354, September 24, 2014, 736 SCRA 508, 522.



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  • G.R. No. 202885, January 20, 2016 - WALLEM MARITIME SERVICES, INC., REGINALDO A. OBEN AND WALLEM SHIPMANAGEMENT, LTD., Petitioners, v. EDWINITO V. QUILLAO, Respondent.

  • G.R. No. 217694, January 27, 2016 - FAIRLAND KNITCRAFT CORPORATION, Petitioner, v. ARTURO LOO PO, Respondent.

  • G.R. No. 198594, January 25, 2016 - HELEN CALIMOSO, MARILYN P. CALIMOSO AND LIBY P. CALIMOSO, Petitioners, v. AXEL D. ROULLO, Respondent.

  • A.C. No. 10910 [Formerly CBD Case No. 12-3594], January 19, 2016 - ANTERO M. SISON, JR., Complainant, v. ATTY. MANUEL N. CAMACHO, Respondent.

  • G.R. No. 167615, January 11, 2016 - SPOUSES ALEXANDER AND JULIE LAM, DOING BUSINESS UNDER THE NAME AND STYLE "COLORKWIK LABORATORIES" AND "COLORKWIK PHOTO SUPPLY", Petitioners, v. KODAK PHILIPPINES, LTD., Respondent.

  • G.R. No. 206147, January 13, 2016 - MICHAEL C. GUY, Petitioner, v. ATTY. GLENN C. GACOTT, Respondent.

  • G.R. No. 206584, January 11, 2016 - MAE FLOR GALIDO, Petitioner, v. NELSON P. MAGRARE, EVANGELINE M. PALCAT, RODOLFO BAYOMBONG, AND REGISTER OF DEEDS OF ANTIQUE, SAN JOSE, ANTIQUE, Respondents.

  • G.R. No. 214490, January 13, 2016 - HOWARD LESCANO Y CARREON @ "TISOY", Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • A.M. No. CA-15-31-P (formerly OCA I.P.I. No. 13-218-CA-P), January 12, 2016 - COMMITTEE ON SECURITY AND SAFETY, COURT OF APPEALS, Complainant, v. REYNALDO V. DIANCO - CHIEF SECURITY, JOVEN O. SORIANOSOS - SECURITY GUARD 3, AND ABELARDO P. CATBAGAN - SECURITY GUARD 3, Respondents.

  • G.R. No. 198172, January 25, 2016 - REGULUS DEVELOPMENT, INC., Petitioner, v. ANTONIO DELA CRUZ, Respondent.

  • G.R. No. 195477, January 15, 2016 - SPOUSES HERMINIO E. ERORITA AND EDITHA C. ERORITA, Petitioners, v. SPOUSES LIGAYA DUMLAO AND ANTONIO DUMLAO, Respondents.

  • G.R. No. 191018, January 25, 2016 - CARLOS BORROMEO, Petitioner, v. FAMILY CARE HOSPITAL, INC. AND RAMON S. INSO, M.D., Respondents.

  • G.R. No. 202426, January 27, 2016 GINA ENDAYA, Petitioner, v. ERNESTO V. VILLAOS, Respondent.

  • G.R. No. 201595, January 25, 2016 - ALLAN M. MENDOZA, Petitioner, v. OFFICERS OF MANILA WATER EMPLOYEES UNION (MWEU), NAMELY, EDUARDO B. BORELA, BUENAVENTURA QUEBRAL, ELIZABETH COMETA, ALEJANDRO TORRES, AMORSOLO TIERRA, SOLEDAD YEBAN, LUIS RENDON, VIRGINIA APILADO, TERESITA BOLO, ROGELIO BARBERO, JOSE CASAÑAS, ALFREDO MAGA, EMILIO FERNANDEZ, ROSITA BUENAVENTURA, ALMENIO CANCINO, ADELA IMANA, MARIO MANCENIDO, WILFREDO MANDILAG, ROLANDO MANLAPAZ, EFREN MONTEMAYOR, NELSON PAGULAYAN, CARLOS VILLA, RIC BRIONES,AND CHITO BERNARDO, Respondents.

  • G.R. No. 169507, January 11, 2016 - AIR CANADA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 194964-65, January 11, 2016 - UNIVERSITY OF MINDANAO, INC., Petitioner, v. BANGKO SENTRAL PILIPINAS, ET AL., Respondents.

  • G.R. No. 168078, January 13, 2016 - FABIO CAHAYAG AND CONRADO RIVERA, Petitioners, v. COMMERCIAL CREDIT CORPORATION, REPRESENTED BY ITS PRESIDENT, LEONARDO B. ALEJANDRO; TERESITA T. QUA, ASSISTED BY HER HUSBAND ALFONSO MA. QUA; AND THE REGISTER OF DEEDS OF LAS PINAS, METRO MANILA, DISTRICT IV, Respondents.; G.R. NO. 168357 - DULOS REALTY & DEVELOPMENT CORPORATION, REPRESENTED BY ITS PRESIDENT, JUANITO C. DULOS; AND MILAGROS E. ESCALONA, AND ILUMINADA D. BALDOZA, Petitioners, v. COMMERCIAL CREDIT CORPORATION, REPRESENTED BY ITS PRESIDENT, LEONARDO B. ALEJANDRO; TERESITA T. QUA, ASSISTED BY HER HUSBAND ALFONSO MA. QUA; AND THE REGISTER OF DEEDS OF LAS PINAS, METRO MANILA, DISTRICT IV, Respondents.

  • G.R. No. 212623, January 11, 2016 - ENRIQUE G. DE LEON, Petitioner, v. PEOPLE OF THE PHILIPPINES AND SPO3 PEDRITO L. LEONARDO, Respondents.

  • G.R. No. 219603, January 26, 2016 - MARY ELIZABETH TY-DELGADO, Petitioner, v. HOUSE OF REPRESENTATIVES ELECTORAL TRIBUNAL AND PHILIP ARREZA PICHAY, Respondents.

  • G.R. No. 215847, January 12, 2016 - GOV. EXEQUIEL B. JAVIER, Petitioner, v. COMMISSION ON ELECTIONS, CORNELIO P. ALDON, AND RAYMUNDO T. ROQUERO, Respondents.

  • G.R. No. 186635, January 27, 2016 - REPUBLIC OF THE PHILIPPINES, Petitioner,; UNIVERSITY OF THE PHILIPPINES, Oppositor, v. SEGUNDINA ROSARIO, JOINED BY ZUELLGATE CORPORATION, Respondents.

  • G.R. No. 212426, January 12, 2016 - RENE A.V. SAGUISAG, WIGBERTO E. TAÑADA, FRANCISCO "DODONG" NEMENZO, JR., SR. MARY JOHN MANANZAN, PACIFICO A. AGABIN, ESTEBAN "STEVE" SALONGA, H. HARRY L. ROQUE, JR., EVALYN G. URSUA, EDRE U. OLALIA, DR. CAROL PAGADUAN-ARAULLO, DR. ROLAND SIMBULAN, AND TEDDY CASINO, Petitioners, v. EXECUTIVE PAQUITO N. DEPARTMENT DEFENSE VOLTAIRE DEPARTMENT SECRETARY OCHOA, JR., OF NATIONAL SECRETARY GAZMIN, OF FOREIGN AFFAIRS SECRETARY ALBERT DEL ROSARIO, JR., DEPARTMENT OF BUDGET AND MANAGEMENT SECRETARY FLORENCIO ABAD, AND ARMED FORCES OF THE PHILIPPINES CHIEF OF STAFF GENERAL EMMANUEL T. BAUTISTA, Respondents.; G.R. No. 212444 - BAGONG ALYANSANG MAKABAYAN (BAYAN), REPRESENTED BY ITS SECRETARY GENERAL RENATO M. REYES, JR., BAYAN MUNA PARTY-LIST REPRESENTATIVES NERI J. COLMENARES AND CARLOS ZARATE, GABRIELA WOMEN'S PARTY-LIST REPRESENTATIVES LUZ ILAGAN AND EMERENCIANA DE JESUS, ACT TEACHERS PARTY-LIST REPRESENTATIVE ANTONIO L. TINIO, ANAKPAWIS PARTY-LIST REPRESENTATIVE FERNANDO HICAP, KABATAAN PARTY-LIST REPRESENTATIVE TERRY RIDON, MAKABAYANG KOALISYON NG MAMAMAYAN (MAKABAYAN), REPRESENTED BY SATURNINO OCAMPO AND LIZA MAZA, BIENVENIDO LUMBERA, JOEL C. LAMANGAN, RAFAEL MARIANO, SALVADOR FRANCE, ROGELIO M. SOLUTA, AND CLEMENTE G. BAUTISTA, Petitioners, v. DEPARTMENT OF NATIONAL DEFENSE (DND) SECRETARY VOLTAIRE GAZMIN, DEPARTMENT OF FOREIGN AFFAIRS SECRETARY ALBERT DEL ROSARIO, EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR., ARMED FORCES OF THE PHILIPPINES CHIEF OF STAFF GENERAL EMMANUEL T. BAUTISTA, DEFENSE UNDERSECRETARY PIO LORENZO BATINO, AMBASSADOR LOURDES YPARRAGUIRRE, AMBASSADOR J. EDUARDO MALAYA, DEPARTMENT OF JUSTICE UNDERSECRETARY FRANCISCO BARAAN III, AND DND ASSISTANT SECRETARY FOR STRATEGIC ASSESSMENTS RAYMUND JOSE QUILOP AS CHAIRPERSON AND MEMBERS, RESPECTIVELY, OF THE NEGOTIATING PANEL FOR THE PHILIPPINES ON EDCA, Respondents.; KILUSANG MAYO UNO, REPRESENTED BY ITS CHAIRPERSON, ELMER LABOG, CONFEDERATION FOR UNITY, RECOGNITION AND ADVANCEMENT OF GOVERNMENT EMPLOYEES (COURAGE), REPRESENTED BY ITS NATIONAL PRESIDENT FERDINAND GAITE, NATIONAL FEDERATION OF LABOR UNIONS-KILUSANG MAYO UNO, REPRESENTED BY ITS NATIONAL PRESIDENT JOSELITO USTAREZ, NENITA GONZAGA, VIOLETA ESPIRITU, VIRGINIA FLORES, AND ARMANDO TEODORO, JR., Petitioners-in-Intervention; RENE A.Q. SAGUISAG, JR., Petitioners-in-Intervention.

  • G.R. No. 191033, January 11, 2016 - THE ORCHARD GOLF & COUNTRY CLUB, INC., EXEQUIEL D. ROBLES, CARLO R.H. MAGNO, CONRADO L. BENITEZ II, VICENTE R. SANTOS, HENRY CUA LOPING, MARIZA SANTOS-TAN, TOMAS B. CLEMENTE III, AND FRANCIS C. MONTALLANA, Petitioners, v. ERNESTO V. YU AND MANUEL C. YUHICO, Respondents.

  • G.R. No. 174673, January 11, 2016 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. FE ROA GIMENEZ AND IGNACIO B. GIMENEZ, Respondents.

  • G.R. No. 211737, January 13, 2016 - SERGIO R. OSMEÑA III, Petitioner, v. DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS SECRETARY JOSEPH EMILIOI A. ABAYA, MACTAN-CEBU INTERNATIONAL AIRPORT AUTHORITY (MCIAA), THE PRE-QUALIFICATION, BIDS AND AWARDS COMMITTEE (PBAC) FOR THE MACTAN-CEBU INTERNATIONAL AIRPORT PROJECT THROUGH ITS CHAIRMAN, UNDERSECRETARY JOSE PERPETUO M. LOTILLA, GMR INFRASTRUCTURE, LTD. AND MEGAWIDE CONSTRUCTION CORPORATION, Respondents.; G.R. NO. 214756 - BUSINESS FOR PROGRESS MOVEMENT AS REPRESENTED BY MEDARDO C. DEACOSTA, JR., Petitioner, v. DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS, GMR-MEGAWIDE CEBU AIRPORT CORPORATION, Respondents.

  • G.R. No. 173137, January 11, 2016 - BASES CONVERSION DEVELOPMENT AUTHORITY, Petitioner, v. DMCI PROJECT DEVELOPERS, INC., Respondent.; G.R. NO. 173170 - NORTH LUZON RAILWAYS CORPORATION, Petitioner, v. DMCI PROJECT DEVELOPERS, INC. Respondent.

  • G.R. No. 201614, January 12, 2016 - SHERYL M. MENDEZ, Petitioner, v. SHARI'A DISTRICT COURT, 5th SHARI'A DISTRICT, COTABATO CITY, RASAD G. BALINDONG (ACTING PRESIDING JUDGE); 1st SHARI'A CIRCUIT COURT, 5th SHARI'A DISTRICT, COTABATO CITY, MONTANO K. KALIMPO (PRESIDING JUDGE); AND DR. JOHN O. MALIGA, Respondents.

  • G.R. No. 174471, January 12, 2016 - PEOPLE OF THE PHILIPPINES, Petitioner, v. JERRY PEPINO Y RUERAS AND PRECIOSA GOMEZ Y CAMPOS, Respondents.

  • G.R. No. 197970, January 25, 2016 - METROPOLITAN BANK AND TRUST COMPANY, Petitioner, v. FADCOR, INC. OR THE FLORENCIO CORPORATION, LETICIA D. FLORENCIO, RACHEL FLORENCIO-AGUSTIN, MA. MERCEDES FLORENCIO AND ROSENDO CESAR FLORENCIO, JR., Respondents.

  • G.R. No. 214241, January 13, 2016 - SPOUSES RAMON AND LIGAYA GONZALES, Petitioners, v. MARMAINE REALTY CORPORATION, REPRESENTED BY MARIANO MANALO, Respondent.

  • G.R. No. 194962, January 27, 2016 - CAGAYAN ECONOMIC ZONE AUTHORITY, Petitioner, v. MERIDIEN VISTA GAMING CORPORATION, Respondent.

  • G.R. No. 173140, January 11, 2016 - MACTAN CEBU INTERNATIONAL AIRPORT AUTHORITY [MCIAA], Petitioner, v. HEIRS OF GAVINA IJORDAN, NAMELY, JULIAN CUISON, FRANCISCA CUISON, DAMASTNA CUISON, PASTOR CUISON, ANGELINA CUISON, MANSUETO CUISON, BONIFACIA CUISON, BASILIO CUISON, MOISES CUISON, AND FLORENCIO CUISON, Respondents.

  • G.R. No. 171303, January 20, 2016 - ELIZABETH L. DIAZ, Petitioner, v. GEORGINA R. ENCANTO, ERNESTO G. TABUJARA, GEMINO H. ABAD AND UNIVERSITY OF THE PHILIPPINES, Respondents.

  • G.R. No. 165223, January 11, 2016 - WINSTON F. GARCIA, IN HIS CAPACITY AS PRESIDENT AND GENERAL MANAGER OF THE GOVERNMENT SERVICE INSURANCE SYSTEM (GSIS), Petitioner, v. MARIO I. MOLINA, Respondent.

  • G.R. No. 205639, January 18, 2016 - PEOPLE OF THE PHILIPPRNES, Appellee, v. ANITA MIRANBA Y BELTRAN, Appellant.

  • G.R. No. 203642, January 18, 2016 - THOMASITES CENTER FOR INTERNATIONAL STUDIES (TCIS), Petitioner, v. RUTH N. RODRIGUEZ, IRENE P. PADRIGON AND ARLYN B. RILLERA, Respondents.

  • G.R. No. 213863, January 27, 2016 - LAND BANK OF THE PHILIPPINES, Petitioner, v. EDGARDO L. SANTOS, REPRESENTED BY HIS ASSIGNEE, ROMEO L. SANTOS, Respondent.; G.R. NO. 214021 - EDGARDO L. SANTOS, REPRESENTED BY HIS ASSIGNEE, ROMEO L. SANTOS, Petitioner, v. LAND BANK OF THE PHILIPPINES, Respondent.

  • G.R. No. 195666, January 20, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. FE ABELLA Y BUHAIN, Accused-Appellant.

  • G.R. No. 172919, January 13, 2016 - TIMOTEO BACALSO AND DIOSDADA BACALSO, Petitioners, v. GREGORIA B. ACA-AC, EUTIQUIA B. AGUILA, JULIAN BACUS AND EVELYN SYCHANGCO, Respondents.

  • G.R. No. 198140, January 25, 2016 - IA1 ERWIN L. MAGCAMIT, Petitioner, v. INTERNAL AFFAIRS SERVICE -PHILIPPINE DRUG ENFORCEMENT AGENCY, AS REPRESENTED BY SI V ROMEO M. ENRIQUEZ AND DIRECTOR GENERAL DIONISIO R. SANTIAGO, Respondents.

  • G.R. No. 213607, January 25, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GLEN PIAD Y BORI, RENATO VILLAROSA Y PLATINO AND NILO DAVIS Y ARTIGA, Accused-Appellants.

  • G.R. No. 207970, January 20, 2016 - FERNANDO MEDICAL ENTERPRISES, INC., Petitioner, v. WESLEYAN UNIVERSITY PHILIPPINES, INC., Respondent.

  • G.R. No. 206224, January 18, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JUAN ASISLO Y MATIO, Accused-Appellant.

  • G.R. No. 215995, January 19, 2016 - VICE-MAYOR MARCELINA S. ENGLE, Petitioner, v. COMMISSION ON ELECTIONS EN BANC AND WINSTON B. MENZON, Respondents.

  • G.R. No. 174909, January 20, 2016 - MARCELINO M. FLORETE, JR., MARIA ELENA F. MUYCO AND RAUL A. MUYCO, Petitioners, v. ROGELIO M. FLORETE, IMELDA C. FLORETE, DIAMEL CORPORATION, ROGELIO C. FLORETE JR., AND MARGARET RUTH C. FLORETE, Respondents.; G.R. NO. 177275 - ROGELIO M. FLORETE SR., Petitioner, v. MARCELINO M. FLORETE, JR., MARIA ELENA F. MUYCO AND RAUL A. MUYCO, Respondents.

  • G.R. No. 213472, January 26, 2016 - ZAMBOANGA CITY WATER DISTRICT, REPRESENTED BY ITS GENERAL MANAGER, LEONARDO REY D. VASQUEZ, ZAMBOANGA CITY WATER DISTRICT-EMPLOYEES UNION, REPRESENTED BY ITS PRESIDENT, NOEL A. FABIAN, LOPE IRINGAN, ALEJO S. ROJAS, JR., EDWIN N. MAKASIAR, RODOLFO CARTAGENA, ROBERTO R. MENDOZA, GREGORIO R. MOLINA, ARNULFO A. ALFONSO, LUCENA R. BUSCAS, LUIS A. WEE, LEILA M. MONTEJO, FELECITA G. REBOLLOS, ERIC A. DELGADO, NORMA L. VILLAFRANCA, ABNER C. PADUA, SATURNINO M. ALVIAR, FELIPE S. SALCEDO, JULIUS P. CARPITANOS, HANLEY ALBANA, JOHNY D. DEMAYO, ARCHILES A. BRAULIO, ELIZA MAY R. BRAULIO, TEDILITO R. SARMIENTO, SUSANA C. BONGHANOY, LUZ A. BIADO, ERIC V. SALARITAN, RYAN ED C. ESTRADA, NOEL MASA KAWAGUCHI, TEOTIMO REYES, JR., EUGENE DOMINGO, AND ALEX ACOSTA, REPRESENTED BY LUIS A. WEE, Petitioners, v. COMMISSION ON AUDIT, Respondent.

  • G.R. No. 198889, January 20, 2016 - UFC PHILIPPINES, INC. (NOW MERGED WITH NUTRI-ASIA, INC., WITH NUTRI-ASIA, INC. AS THE SURVIVING ENTITY), Petitioner, v. FIESTA BARRIO MANUFACTURING CORPORATION, Respondent.

  • G.R. No. 192914, January 28, 2016 - NAPOLEON D. SENIT, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • A.C. No. 10952, January 26, 2016 - ENGEL PAUL ACA, Complainant, v. ATTY. RONALDO P. SALVADO, Respondent.

  • A.C. No. 10859 [Formerly CBD Case No. 09-2514], January 26, 2016 - MARIA FATIMA JAPITANA, Complainant, v. ATTY. SYLVESTER C. PARADO, Respondent.

  • G.R. No. 192268, January 27, 2016 - DEPARTMENT OF EDUCATION, REPRESENTED BY ITS REGIONAL DIRECTOR, Petitioner, v. DELFINA C. CASIBANG, ANGELINA C. CANAPI, ERLINDA C. BAJAN, LORNA G. GUMABAY, DION1SIA C. ALONZO, MARIA C. BANGAYAN AND DIGNA C. BINAYUG, Respondents.

  • G.R. No. 180559, January 20, 2016 - ANECITA GREGORIO, Petitioner, v. MARIA CRISOLOGO VDA. DE CULIG, THRU HER ATTORN EY-IN-FACT ALFREDO CULIG, JR., Respondent.

  • G.R. No. 198752, January 13, 2016 - ARTURO C. ALBA, JR., DULY REPRESENTED BY HIS ATTORNEYS-IN-FACT, ARNULFO B. ALBA AND ALEXANDER C. ALBA, Petitioner, v. RAYMUND D. MALAPAJO, RAMIL D. MALAPAJO AND THE REGISTER OF DEEDS FOR THE CITY OF ROXAS, Respondents.

  • G.R. No. 196140, January 27, 2016 - NATIONAL POWER CORPORATION, Petitioner, v. ELIZABETH MANALASTAS AND BEA CASTILLO, Respondents.

  • G.R. No. 216920, January 13, 2016 - GIRLIE M. QUISAY, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 210454, January 13, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff and Appellee, v. RONALDO CASACOP Y AMIL, Accused-Appellant.

  • G.R. No. 187691, January 13, 2016 - OLYMPIA HOUSING, INC., Petitioner, v. ALLAN LAPASTORA AND IRENE UBALUBAO, Respondents.

  • A.M. No. P-15-3344, January 13, 2016 - ANTONIO A. FERNANDEZ, Complainant, v. MILA A. ALERTA, Respondent.

  • G.R. No. 214092, January 11, 2016 - ECHO 2000 COMMERCIAL CORPORATION, EDWARD N. ENRIQUEZ, LEONORA K. BENEDICTO AND ATTY. GINA WENCESLAO, Petitioners, v. OBRERO FILIPINO-ECHO 2000 CHAPTER-CLO, ARLO C. CORTES AND DAVE SOMIDO, Respondents.

  • G.R. No. 197665, January 13, 2016 - P/S INSP. SAMSON B. BELMONTE, SPO1 FERMO R. GALLARDE, PO3 LLOYD F. SORIA, PO1 HOMER D. GENEROSO, PO1 SERGS DC. MACEREN, PO3 AVELINO L. GRAVADOR, PO2 FIDEL O. GUEREJERO, AND PO1 JEROME T. NOCHEFRANCA, JR., Petitioner, v. OFFICE OF THE DEPUTY OMBUDSMAN FOR THE MILITARY AND OTHER LAW ENFORCEMENT OFFICES, OFFICE OF THE OMBUDSMAN, Respondent.

  • G.R. No. 188213, January 11, 2016 - NATIVIDAD C. CRUZ AND BENJAMIN DELA CRUZ, Petitioners, v. PANDACAN HIKER'S CLUB, INC., REPRESENTED BY ITS PRESIDENT, PRISCILAILAO, Respondent.

  • G.R. No. 170004, January 13, 2016 - ILONA HAPITAN, Petitioner, v. SPOUSES JIMMY LAGRADILLA AND WARLILY LAGRADILLA AND ESMERALDA BLACER, Respondents.

  • G.R. No. 174113, January 13, 2016 - PAZ CHENG Y CHU, Petitioner, v. PEOPLE OF PHILIPPINES, THE Respondent.

  • G.R. No. 176986, January 13, 2016 - NISSAN CAR LEASE PHILS., INC., Petitioner, v. LICA MANAGEMENT, INC. AND PROTON PILIPINAS, INC., Respondents.

  • G.R. No. 178501, January 11, 2016 - NILO S. RODRIGUEZ, FRANCISCO T. ALISANGCO, BENJAMIN T. ANG, VICENTE P. ANG, SILVESTRE D. ARROYO, RUDERICO C. BAQUIRAN, WILFREDO S. CRUZ, EDMUNDO M. DELOS REYES, JR., VIRGILIO V. ECARMA, ISMAEL F. GALISIM, TITO F. GARCIA, LIBERATO D. GUTIZA, GLADYS L. JADIE, LUISITO M. JOSE, PATERNO C. LABUGA, JR. NOEL Y. LASTIMOSO, DANILO C. MATIAS, BEN T. MATURAN, VIRGILIO N. OCHARAN, GABRIEL P. PIAMONTE, JR., ARTURO A. SABADO, MANUEL P. SANCHEZ, MARGOT A. CORPUS AS THE SURVIVING SPOUSE OF THE DECEASED ARNOLD S. CORPUS, AND ESTHER VICTORIA A. ALCAÑESES AS THE SURVIVING SPOUSE OF THE DECEASED EFREN S. ALCAÑESES, Petitioners, v. PHILIPPINE AIRLINES, INC., AND NATIONAL LABOR RELATIONS COMMISSION, Respondent.; G.R. NO. 178510 - PHILIPPINE AIRLINES, INC., Petitioner, v. NILO S. RODRIGUEZ, FRANCISCO T. ALISANGCO, BENJAMIN T. ANG, VICENTE P. ANG, SILVESTRE D. ARROYO, RUDERICO C. BAQUIRAN, ARNOLD S. CORPUS, WILFREDO S. CRUZ, EDMUNDO M. DELOS REYES, JR., VIRGILIO V. ECARMA, ISMAEL F. GALISIM, TITO F. GARCIA, LIBERATO D. GUTIZA, GLADYS L. JADIE, LUISITO M. JOSE, PATERNO C. LABUGA, JR., NOEL Y. LASTIMOSO, DANILO C. MATIAS, BEN T. MATURAN, VIRGILIO N. OCHARAN, GABRIEL M. PIAMONTE, JR., RODOLFO O. POE, JR., ARTURO A. SABADO, MANUEL P. SANCHEZ, and ESTHER VICTORIA A. ALCAÑESES, AS THE SOLE HEIR OF THE DECEASED EFREN S. ALCAÑESES, Respondents.

  • G.R. No. 190798, January 27, 2016 - RONALD IBAÑEZ, EMILIO IBAÑEZ, AND DANIEL "BOBOT" IBAÑEZ, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. Nos. 198916-17, January 11, 2016 - MALAYAN INSURANCE COMPANY, INC., Petitioner, v. ST. FRANCIS SQUARE REALTY CORPORATION, Respondent.; G.R. NOS. 198920-21 - ST. FRANCIS SQUARE REALTY CORPORATION, Petitioner, v. MALAYAN INSURANCE COMPANY, INC., Respondent.

  • G.R. Nos. 198916-17, January 11, 2016 - MALAYAN INSURANCE COMPANY, INC., Petitioner, v. ST. FRANCIS SQUARE REALTY CORPORATION, Respondent.; G.R. NOS. 198920-21 - ST. FRANCIS SQUARE REALTY CORPORATION, Petitioner, v. MALAYAN INSURANCE COMPANY, INC., Respondent.

  • A.C. No. 10868 [Formerly CBD Case No. 07-2041], January 26, 2016 - CHERYL E. VASCO-TAMARAY, Complainant, v. ATTY. DEBORAH Z. DAQUIS, Respondent.

  • G.R. No. 212070, January 20, 2016 - CEBU PEOPLE'S MULTI­PURPOSE COOPERATIVE AND MACARIO G. QUEVEDO, Petitioners, v. NICERATO E. CARBONILLA, JR., Respondent.

  • G.R. No. 160408, January 11, 2016 - SPOUSES ROBERTO AND ADELAIDA PEN, Petitioners, v. SPOUSES SANTOS AND LINDA JULIAN, Respondents.

  • G.R. No. 180235, January 20, 2016 - ALTA VISTA GOLF AND COUNTRY CLUB, Petitioner, v. THE CITY OF CEBU, HON. MAYOR TOMAS R. OSMEÑA, IN HIS CAPACITY AS MAYOR OF CEBU, AND TERESITA C. CAMARILLO, IN HER CAPACITY AS THE CITY TREASURER, Respondents.

  • G.R. No. 177680, January 13, 2016 - JENNIFER C. LAGAHIT, Petitioner, v. PACIFIC CONCORD CONTAINER LINES/MONETTE CUENCA (BRANCH MANAGER), Respondents.

  • A.C. No. 10753 (Formerly CBD Case No. 10-2703), January 26, 2016 - ATTY. PABLO B. FRANCISCO, Complainant, v. ATTY. ROMEO M. FLORES, Respondent.

  • G.R. No. 156635, January 11, 2016 - THE HONGKONG & SHANGHAI BANKING CORPORATION EMPLOYEES UNION, MA. DALISAY P. DELA CHICA, MARVILON B. MILITANTE, DAVID Z. ATANACIO, JR., CARMINA C. RIVERA, MARIO T. FERMIN(T), ISABELO E. MOLO, RUSSEL M. PALMA, IMELDA G. HERNANDEZ, VICENTE M. LLACUNA, JOSEFINA A. ORTIGUERRO, MA. ASUNCION G. KIMSENG, MIGUEL R. SISON, RAUL P. GERONIMO, MARILOU E. CADENA, ANA N. TAMONTE, AVELINO Q. RELUCIO, JORALYN R. GONGORA, CORAZON E. ALBOS, ANABELLA J. GONZALES, MA. CORAZON Q. BALTAZAR, MARIA LUZ I. JIMENEZ, ELVIRA A. ORLINA, SAMUEL B. ELLARMA, ROSARIO A. FLORES, EDITHA L. BROQUEZA, REBECCA T. FAJARDO, MA. VICTORIA C. LUNA, MA. THERESA G. GALANG, BENIGNO V. AMION, GERARDO J. DE LEON, ROWENA T. OCAMPO, MALOU P. DIZON, RUBEN DE C. ATIENZA, MELO E. GABA, HERNAN B. CAMPOSANTO, NELIA D. M. DERIADA, LOLITO L. HILIS, GRACE C. MABUNAY, FE ESPERANZA C. GERONG, MANUEL E. HERRERA, JOSELITO J. GONZAGA, ULDARTCO D. PEDIDA, ROSALINA JULIET B. LOQUELLANO, MARCIAL F. GONZAGA, MERCEDES R. PAULE, JOSE TEODORO A. MOTUS, BLANCHE D. MOTUS, DAISY M. FAGUTAO, ANTONIO A. DEL ROSARIO, EMMANUEL JUSTIN S. GREY, FRANCISCA DEL MUNDO, JULIETA A. CRUZ, RODRIGO J. DURANO, CATALINA R. YEE, MENANDRO CALIGAGAN, MAIDA M. SACRO MILITANTE, LEONILA M. PEREZ, AND EMMA MATEO, Petitioners, v. NATIONAL LABOR RELATIONS COMMISSION AND THE HONGKONG & SHANGHAI BANKING CORPORATION, LTD., Respondents.

  • G.R. No. 211062, January 13, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MANUEL MACAL Y BOLASCO, Accused-Appellants.

  • G.R. No. 158622, January 27, 2016 - SPOUSES ROBERT ALAN L. AND NANCY LEE LIMSO, Petitioners, v. PHILIPPINE NATIONAL BANK AND THE REGISTER OF DEEDS OF DAVAO CITY, Respondents.; G.R. NO. 169441 - DAVAO SUNRISE INVESTMENT AND DEVELOPMENT CORPORATION AND SPOUSES ROBERT ALAN AND NANCY LIMSO, Petitioners, v. HON. JESUS V. QUITAIN, IN HIS CAPACITY AS PRESIDING JUDGE OF REGIONAL TRIAL COURT, DAVAO CITY, BRANCH 15 AND PHILIPPINE NATIONAL BANK, Respondents.; G.R. NO. 172958 - DAVAO SUNRISE INVESTMENT AND DEVELOPMENT CORPORATION REPRESENTED BY ITS PRESIDENT ROBERT ALAN L. LIMSO, AND SPOUSES ROBERT ALAN AND NANCY LEE LIMSO, Petitioners, v. HON. JESUS V. QUITAIN, IN HIS CAPACITY AS PRESIDING JUDGE OF REGIONAL TRIAL COURT, DAVAO CITY, BRANCH 15 AND PHILIPPINE NATIONAL BANK, Respondents.; G.R. NO. 173194 - PHILIPPINE NATIONAL BANK, Petitioner, v. DAVAO SUNRISE INVESTMENT AND DEVELOPMENT CORPORATION AND SPOUSES ROBERT ALAN LIMSO AND NANCY LEE LIMSO, Respondents.; G.R. NO. 196958 - PHILIPPINE NATIONAL BANK, Petitioner, v. DAVAO SUNRISE INVESTMENT AND DEVELOPMENT CORPORATION AND SPOUSES ROBERT ALAN L. LIMSO AND NANCY LEE LIMSO, Respondent.; G.R. NO. 197120 - DAVAO SUNRISE INVESTMENT AND DEVELOPMENT CORPORATION AND SPOUSES ROBERT ALAN AND NANCY LEE LIMSO, Petitioners, v. PHILIPPINE NATIONAL BANK, Respondent.; G.R. NO. 205463 - IN THE MATTER OF THE PETITION EX-PARTE FOR THE ISSUANCE OF THE WRIT OF POSSESSION UNDER LRC RECORD NO. 12973, 18031 AND LRC RECORD NO. 317, PHILIPPINE NATIONAL BANK,