Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2017 > August 2017 Decisions > G.R. No. 216161, August 09, 2017 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PHILIPPINE ALUMINUM WHEELS, INC., Respondent.:




G.R. No. 216161, August 09, 2017 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PHILIPPINE ALUMINUM WHEELS, INC., Respondent.

PHILIPPINE SUPREME COURT DECISIONS

SECOND DIVISION

G.R. No. 216161, August 09, 2017

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PHILIPPINE ALUMINUM WHEELS, INC., Respondent.

D E C I S I O N

CARPIO, J.:

The Case

Before the Court is a petition for review on certiorari1 assailing the 19 May 2014 Decision2 and the 5 January 2015 Resolution3 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 994.

The CTA En Banc affirmed the Decision of the CTA First Division ordering the cancellation and withdrawal of the deficiency tax assessments issued by the Commissioner of Internal Revenue (CIR) against Philippine Aluminum Wheels, Inc. (respondent).

The Facts

Respondent is a corporation organized and existing under Philippine laws which engages in the manufacture, production, sale, and distribution of automotive parts and accessories. On 16 December 2003, the Bureau of Internal Revenue (BIR) issued a Preliminary Assessment Notice (PAN) against respondent covering deficiency taxes for the taxable year 2001.4 On 28 March 2004, the BIR issued a Final Assessment Notice (FAN) against respondent in the amount of P32,100,613.42.5 On 23 June 2004, respondent requested for reconsideration of the FAN issued by the BIR. On 8 November 2006, the BIR issued a Final Decision on Disputed Assessment (FDDA) and demanded full payment of the deficiency tax assessment from respondent.6 On 12 April 2007, the FDDA was served through registered mail.

On 19 July 2007, respondent filed with the BIR an application for the abatement of its tax liabilities under Revenue Regulations No. 13-2001 for the taxable year 2001.7 In a letter dated 12 September 2007,8 the BIR denied respondent's application for tax abatement on the ground that the FDDA was already issued by the BIR and that the FDDA had become final and executory due to the failure of the respondent to appeal the FDDA with the CTA. The BIR contended that the FDDA had been sent through registered mail on 12 April 2007 and that the FDDA had become final, executory, and demandable because of the failure of the respondent to appeal the FDDA with the CTA within thirty (30) days from receipt of the FDDA.

In a letter dated 19 September 2007,9 respondent informed the BIR that it already paid its tax deficiency on withholding tax amounting to P736,726.89 through the Electronic Filing and Payment System of the BIR and that it was also in the process of availing of the Tax Amnesty Program under Republic Act No. 9480 (RA 9480) as implemented by Revenue Memorandum Circular No. 55-2007 to settle its deficiency tax assessment for the taxable year 2001. On 21 September 2007, respondent complied with the requirements of RA 9480 which include: the filing of a Notice of Availment, Tax Amnesty Return and Payment Form, and remitting the tax payment. In a letter dated 29 January 2008, the BIR denied respondent's request and ordered respondent to pay the deficiency tax assessment amounting to P29,108,767.63.10

In a second letter dated 16 July 2008, the BIR reiterated that the FDDA had become final and executory for the failure of the respondent to appeal the FDDA with the CTA within the prescribed period of thirty (30) days. The BIR demanded the full payment of the tax assessment and contended that the respondent's availment of the tax amnesty under RA 9480 had no effect on the assessment due to the finality of the FDDA prior to respondent's tax amnesty availment. On 1 August 2008, respondent filed a Petition for Review with the CTA assailing the letter of the BIR dated 16 July 2008.

The Decision of the CTA First Division

On 12 November 2012, the CTA granted respondent's Petition for Review and set aside the assessment in view of respondent's availment of a tax amnesty under RA 9480. The CTA First Division held that RA 9480 covers all national internal revenue taxes for the taxable year 2005 and prior years, with or without assessments duly issued, that have remained unpaid as of 31 December 2005.11 The CTA First Division ruled that respondent complied with all the requirements of RA 9480 including the payment of the amnesty tax and submission of all relevant documents. Having complied with all the requirements of RA 9480, respondent is fully entitled to the immunities and privileges granted under RA 9480.12

The dispositive portion of the Decision states:chanRoblesvirtualLawlibrary
WHEREFORE, premises considered, the instant Petition for Review is GRANTED. The subject assessment in the present case against petitioner is hereby SET ASIDE solely in view of petitioner's availment of the Tax Amnesty Program under R.A. No. 9480; and accordingly, petitioner is hereby DECLARED ENTITLED to the immunities and privileges provided by the Tax Amnesty Law being a qualified tax amnesty applicant and for having complied with all the documentary requirements set by law.

SO ORDERED.13
The CIR filed a Motion for Reconsideration14 on 3 December 2012 which the CTA First Division denied on 1 March 2013.15

The Decision of the CTA En Banc

On 19 May 2014, the CTA En Banc held that a qualified tax amnesty applicant who has completed the requirements of RA 9480 shall be deemed to have fully complied with the Tax Amnesty Program. Upon compliance with the requirements of the law, the taxpayer shall, as mandated by law, be immune from the payment of taxes as well as appurtenant civil, criminal, or administrative penalties under the National Internal Revenue Code. The CTA En Banc ruled that the finality of a tax assessment did not disqualify respondent from availing of a tax amnesty under RA 9480.

The dispositive portion of the Decision states:chanRoblesvirtualLawlibrary
WHEREFORE, premises considered, the Petition for Review filed by the Commissioner of Internal Revenue is DENIED, for lack of merit. The Decision of the First Division of this Court promulgated on November 12, 2012 in CTA Case No. 781[7], captioned Philippine Aluminum Wheels, Inc. v. Commissioner of Internal Revenue, and the Resolution of the said Division dated March 1, 2013, are AFFIRMED in toto.

SO ORDERED.16
The CIR filed a Motion for Reconsideration on 11 June 2014 which was denied on 5 January 2015.17

The Issue

Whether respondent is entitled to the benefits of the Tax Amnesty Program under RA 9480.

The Decision of this Court

This Court denies the petition in view of the respondent's availment of the Tax Amnesty Program under RA 9480.

A tax amnesty is a general pardon or intentional overlooking by the State of its authority to impose penalties on persons otherwise guilty of evasion or violation of a revenue or tax law. It partakes of an absolute forgiveness or waiver by the government of its right to collect what is due it and to give tax evaders who wish to relent a chance to start with a clean slate. A tax amnesty, much like a tax exemption, is never favored nor presumed in law. The grant of a tax amnesty, similar to a tax exemption, must be construed strictly against the taxpayer and liberally in favor of the taxing authority.18

On 24 May 2007, RA 9480, or "An Act Enhancing Revenue Administration and Collection by Granting an. Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2005 and Prior Years," became law.

The pertinent provisions of RA 9480 are:chanRoblesvirtualLawlibrary
Section 1. Coverage. There is hereby authorized and granted a tax amnesty which shall cover all national internal revenue taxes for the taxable year 2005 and prior years, with or without assessments duly issued therefor, that have remained unpaid as of December 31, 2005: Provided, however, that the amnesty hereby authorized and granted shall not cover persons or cases enumerated under Section 8 hereof.

x x x x

Section 6. Immunities and Privileges. Those who availed themselves of the tax amnesty under Section 5 hereof, and have fully complied with all its conditions shall be entitled to the following immunities and privileges:chanRoblesvirtualLawlibrary
(a) The taxpayer shall be immune from the' payment of taxes, as well as additions thereto, and the appurtenant civil, criminal or administrative penalties under the National Internal Revenue Code of 1997, as amended, arising from the failure to pay any and all internal revenue taxes for taxable year 2005 and prior years.

x x x x (Emphasis supplied)
The Department of Finance issued DOF Department Order No. 29-07 (DO 29-07).19 Section 6 of DO 29-07 provides for the method for availing a tax amnesty under RA 9480, to wit:chanRoblesvirtualLawlibrary
Section 6. Method of Availment of Tax Amnesty.

1. Forms/Documents to be filed. To avail of the general tax amnesty, concerned taxpayers shall file the following documents/requirements:

a. Notice of Availment in such forms as may be prescribed by the BIR;

b. Statement of Assets, Liabilities and Networth (SALN) as of December 31, 2005 in such forms, as may be prescribed by the BIR;

c. Tax Amnesty Return in such forms as may be prescribed by the BIR.

2. x x x.

3. x x x.

The Acceptance of Payment Form, the Notice of Availment, the SALN, and the Tax Amnesty Return shall be submitted to the RDO, which shall be received only after complete payment. The completion of these requirements shall be deemed full compliance with the provisions of RA 9480.

x x x x (Emphasis supplied)
In Philippine Banking Corporation v. Commissioner of Internal Revenue,20 this Court held that the taxpayer's completion of the requirements under RA 9480, as implemented by DO 29-07, will extinguish the taxpayer's tax liability, additions and all appurtenant civil, criminal, or administrative penalties under the National Internal Revenue Code, to wit:chanRoblesvirtualLawlibrary
Considering that the completion of these requirements shall be deemed full compliance with the tax amnesty program, the law mandates that the taxpayer shall thereafter be immune from the payment of taxes, and additions thereto, as well as the appurtenant civil, criminal or administrative penalties under the NIRC of 1997, as amended, arising from the failure to pay any and all internal revenue taxes for taxable year 2005 and prior years.21
Similarly, in Metropolitan Bank and Trust Company (Metrobank) v. Commissioner of Internal Revenue,22 this Court sustained the validity of Metrobank's tax amnesty upon full compliance with the requirements of RA 9480. This Court ruled: "Therefore, by virtue of the availment by Metrobank of the Tax Amnesty Program under Republic Act No. 9480, it is already immune from the payment of taxes, including DST on the UNISA for 1999, as well as the addition thereto."23

On 19 September 2007, respondent availed of the Tax Amnesty Program under RA 9480, as implemented by DO 29-07. Respondent submitted its Notice of Availment, Tax Amnesty Return, Statement of Assets, Liabilities and Net Worth, and comparative financial statements for 2005 and 2006. Respondent paid the amnesty tax to the Development Bank of the Philippines, evidenced by its Tax Payment Deposit Slip dated 21 September 2007. Respondent's completion of the requirements of the Tax Amnesty Program under RA 9480 is sufficient to extinguish its tax liability under the FDDA of the BIR.

In Asia International Auctioneers, Inc. v. Commissioner of Internal Revenue,24 this Court ruled that the tax liability of Asia International Auctioneers, Inc. was fully settled when it was able to avail of the Tax Amnesty Program under RA 9480 in February 2008 while its Petition for Review was pending before this Court. This Court declared the pending case involving the tax liability of Asia International Auctioneers, Inc. moot since the company's compliance with the Tax Amnesty Program under RA 9480 extinguished the company's outstanding deficiency taxes.

The CIR contends that respondent is disqualified to avail of the tax amnesty under RA 9480. The CIR asserts that the finality of its assessment, particularly its FDDA is equivalent to a final and executory judgment by the courts, falling within the exceptions to the Tax Amnesty Program under Section 8 of RA 9480, which states:chanRoblesvirtualLawlibrary
Section 8. Exceptions. The tax amnesty provided in Section 5 hereof shall not extend to the following persons or cases existing as of the effectivity of this Act:

(a) Withholding agents with respect to their withholding tax liabilities;

(b) Those with pending cases falling under the jurisdiction of the Presidential Commission on Good Government;

(c) Those with pending cases involving unexplained or unlawfully acquired wealth or under the Anti-Graft and Corrupt Practices Act;

(d) Those with pending cases filed in court involving violation of the Anti-Money Laundering Law;

(e) Those with pending criminal cases for tax evasion and other criminal offenses under Chapter II of Title X of the National Internal Revenue Code of 1997, as amended, and the felonies of frauds, illegal exactions and transactions, and malversation of public funds and property under Chapters III and IV of Title VII of the Revised Penal Code; and

(f) Tax cases subject of final and executory judgment by the courts. (Emphasis supplied)
The CIR is wrong. Section 8(f) is clear: only persons with "tax cases subject of final and executory judgment by the courts" are disqualified to avail of the Tax Amnesty Program under RA 9480. There must be a judgment promulgated by a court and the judgment must have become final and executory. Obviously, there is none in this case. The FDDA issued by the BIR is not a tax case "subject to a final and executory judgment by the courts" as contemplated by Section 8(f) of RA 9480. The determination of the tax liability of respondent has not reached finality and is still not subject to an executory judgment by the courts as it is the issue pending before this Court. In fact, in Metrobank, this Court held that the FDDA issued by the BIR was not a final and executory judgment and did not prevent Metrobank from availing of the immunities and privileges granted under RA 9480, to wit:chanRoblesvirtualLawlibrary
x x x. As argued by Metrobank, the very fact that the instant case is still subject of the present proceedings is proof enough that it has not reached a final and executory stage as to be barred from the tax amnesty under Republic Act No. 9480.

The assertion of the CIR that deficiency DST is not covered by the Tax Amnesty Program under Republic Act No. 9480 is downright specious.25
The CIR alleges that respondent is disqualified to avail of the Tax Amnesty Program under Revenue Memorandum Circular No. 19-2008 (RMC No. 19-2008) dated 22 February 2008 issued by the BIR which includes "delinquent accounts or accounts receivable considered as assets by the BIR or the Government, including self-assessed tax" as disqualifications to avail of the Tax Amnesty Program under RA 9480. The exception of delinquent accounts or accounts receivable by the BIR under RMC No. 19-2008 cannot amend RA 9480. As a rule, executive issuances including implementing rules and regulations cannot amend a statute passed by Congress.

In National Tobacco Administration v. Commission on Audit,26 this Court held that in case there is a discrepancy between the law and a regulation issued to implement the law, the law prevails because the rule or regulation cannot go beyond the terms and provisions of the law, to wit: "[t]he Circular cannot extend the law or expand its coverage as the power to amend or repeal a statute is vested with the legislature." To give effect to the exception under RMC No. 19-2008 of delinquent accounts or accounts receivable by the BIR, as interpreted by the BIR, would unlawfully create a new exception for availing of the Tax Amnesty Program under RA 9480.

WHEREFORE, we DENY the petition. We AFFIRM the 19 May 2014 Decision and the 5 January 2015 Resolution of the Court of Tax Appeals En Banc in CTA EB No. 994.

SO ORDERED.

Peralta, Mendoza, Leonen, and Martires, JJ., concur.

Endnotes:


1Rollo, pp. 10-24. Under Rule 45 of the Rules of Court.

2 Id. at 29-40. Penned by Associate Justice Ma. Belen M. Ringpis-Liban, with Presiding Justice Roman G. Del Rosario and Associate Justices Juanito C. Castaneda Jr., Lovell R. Bautista, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla, and Amelia R. Cotangco-Manalastas concurring. Associate Justices Erlinda P. Uy and Caesar A. Casanova were on leave.

3 Id. at 41-43.

4 Id. at 44-52.

5 Id. at 53-60.

6 Id. at 61-65.

7 Id. at 66.

8 Id. at 67.

9 Id. at 68.

10 Id. at 69.

11 Id. at 137.

12 Id. at 146.

13 Id. at 146-147.

14 Id. at 148-202.

15 Id. at 203-206.

16 Id. at 39.

17 Id. at 43.

18Commissioner of Internal Revenue v. Marubeni Corporation, 423 Phil. 862, 874 (2001).

19 Rules and Regulations to Implement Republic Act No. 9480. Issued on 15 August 2007.

20 597 Phil. 363 (2009).

21 Id. at 388.

22 612 Phil. 544 (2009).

23 Id. at 573.

24 695 Phil. 852 (2012).

25Metropolitan Bank and Trust Company v. Commissioner of Internal Revenue, supra note 22, at 569.

26 370 Phil. 793 (1999).



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  • A.C. No. 11616 [Formerly CBD Case No. 08-2141], August 23, 2017 - LITO V. BUENVIAJE, Complainant, v. ATTY. MELCHOR G. MAGDAMO, Respondent.

  • A.C. No. 6980, August 30, 2017 - CESAR O. STA. ANA, CRISTINA M. STA. ANA AND ESTHER STA. ANA-SILVERIO, Complainants, v. ATTY. ANTONIO JOSE F. CORTES, Respondent.

  • A.C. No. 7253, August 29, 2017 - ATTY. PLARIDEL C. NAVA II, Complainant, v. PROSECUTOR OFELIA M. D. ARTUZ,* Respondent.; A.M. No. MTJ-08-1717] (FORMERLY OCA IPI NO. 07-1911-MTJ) - ATTY. PLARIDEL C. NAVA II, Complainant, v. JUDGE OFELIA M. D. ARTUZ, MUNICIPAL TRIAL COURT IN CITIES OF ILOILO CITY, BRANCH 5, Respondent.

  • A.C. No. 10253, August 22, 2017 - RAFAEL PADILLA, Complainant, v. ATTY. GLENN SAMSON, Respondent.

  • G.R. No. 198146, August 08, 2017 - POWER SECTOR ASSETS AND LIABILITIES MANAGEMENT CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL, Respondent.

  • G.R. No. 225442, August 08, 2017 - SAMAHAN NG MGA PROGRESIBONG KABATAAN (SPARK), JOANNE ROSE SACE LIM, JOHN ARVIN NAVARRO BUENAAGUA, RONEL BACCUTAN, MARK LEO DELOS REYES, AND CLARISSA JOYCE VILLEGAS, MINOR, FOR HERSELF AND AS REPRESENTED BY HER FATHER, JULIAN VILLEGAS, JR., Petitioners, v. QUEZON CITY, AS REPRESENTED BY MAYOR HERBERT BAUTISTA, CITY OF MANILA, AS REPRESENTED BY MAYOR JOSEPH ESTRADA, AND NAVOTAS CITY, AS REPRESENTED BY MAYOR JOHN REY TIANGCO, Respondents.

  • G.R. No. 190004, August 08, 2017 - LAND BANK OF THE PHILIPPINES, Petitioner, v. EUGENIO DALAUTA, Respondent.

  • G.R. No. 218911, August 23, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. LEONARDO SIAPNO, Accused-Appellant.

  • G.R. No. 221732, August 23, 2017 - FERNANDO U. JUAN, Petitioner, v. ROBERTO U. JUAN (SUBSTITUTED BY HIS SON JEFFREY C. JUAN) AND LAUNDROMATIC CORPORATION, Respondents.

  • G.R. No. 222821, August 09, 2017 - NORTH GREENHILLS ASSOCIATION, INC., Petitioner, v. ATTY. NARCISO MORALES, Respondent.

  • G.R. No. 227878, August 09, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GERALDO SANTILLAN Y VILLANUEVA AND EUGENE BORROMEO Y NATIVIDAD, Accused-Appellants.

  • G.R. No. 211222, August 07, 2017 - ALLAN S. CU, Petitioner, v. SMALL BUSINESS GUARANTEE AND FINANCE CORPORATION THROUGH MR. HECTOR M. OLMEDILLO, Respondent.

  • G.R. No. 186329, August 02, 2017 - DR. FRISCO M. MALABANAN, Petitioner, v. SANDIGANBAYAN, Respondent.; G.R. Nos. 186584-86, August 2, 2017 - ABUSAMA MANGUDADATU ALID, Petitioner, v. THE HON. SANDIGANBAYAN - 1st DIVISION, OFFICE OF THE SPECIAL PROSECUTOR, HON. SECRETARY OF THE DEPARTMENT OF AGRICULTURE, Respondents.; G.R. No. 198598, August 2, 2017 - ABUSAMA M. ALID, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 223366, August 01, 2017 - NATIONAL TRANSMISSION CORPORATION, Petitioner, v. OROVILLE DEVELOPMENT CORPORATION, Respondent.

  • G.R. No. 226679, August 15, 2017 - SALVADOR ESTIPONA, JR. Y ASUELA, Petitioner, v. HON. FRANK E. LOBRIGO, PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, BRANCH 3, LEGAZPI CITY, ALBAY, AND PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 219500, August 09, 2017 - MAMERTO DY, Petitioner, v. MARIA LOURDES ROSELL ALDEA, Respondent.

  • G.R. No. 217965, August 08, 2017 - CONFEDERATION OF COCONUT FARMERS ORGANIZATIONS OF THE PHILIPPINES, INC. (CCFOP), Petitioner, v. HIS EXCELLENCY PRESIDENT BENIGNO SIMEON C. AQUINO III, ACTING COMMISSIONER RICHARD ROGER AMURAO OF THE PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT (PCGG), CHAIRMAN CESAR L. VILLANUEVA OF THE GOVERNANCE COMMISSION FOR GOCCS (GCG), AND SECRETARY LEILA M. DE LIMA OF THE DEPARTMENT OF JUSTICE, Respondents.

  • A.M. No. MTJ-17-1900 [Formerly OCA IPI No. 13-2585-MTJ], August 09, 2017 - ARNEL MENDOZA, Complainant, v. HON. MARCOS C. DIASEN, JR., ACTING PRESIDING JUDGE, METROPOLITAN TRIAL COURT, BR. 62, MAKATI CITY, Respondent.

  • G.R. No. 217764, August 07, 2017 - ANTONIETA LUCIDO @ TONYAY, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • A.M. No. P-16-3424 [Formerly OCA I.P.I. No. 11-3666-P], August 07, 2017 - GLORIA SERDONCILLO, Complainant, v. SHERIFF NESTOR M. LANZADERAS, REGIONAL TRIAL COURT, BRANCH 37, GENERAL SANTOS CITY, Respondent.

  • G.R. No. 199710, August 02, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. PO3 JULIETO BORJA, Accused-Appellant.

  • G.R. No. 228248, August 09, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROMEO DE GUZMAN Y DE CASTRO, Accused-Appellant.

  • G.R. No. 228894, August 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOHN PAUL CERALDE Y RAMOS, Accused-Appellant.

  • A.C. No. 8903, August 30, 2017 - EDIGARDO V. BONDOC, Complainant, v. ATTY. OLIMPIO R. DATU, Respondent.

  • G.R. No. 201665, August 30, 2017 - EDISON (BATAAN) COGENERATION CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.; G.R. No. 201668, August 30, 2017 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. EDISON (BATAAN) COGENERATION CORPORATION, Respondent.

  • A.C. No. 10245, August 16, 2017 - ELIBENA A. CABILES, Complainant, v. ATTY. LEANDRO S. CEDO, Respondent.

  • G.R. No. 188144, August 30, 2017 - F.F. CRUZ & COMPANY, INC., Petitioner, v. PHILIPPINE IRON CONSTRUCTION AND MARINE WORKS, INC., AND/OR ANCHOR METALS CORP., Respondents.; G.R. NO. 188301 - PHILIPPINE IRON CONSTRUCTION AND MARINE WORKS, INC., AND/OR ANCHOR METALS CORP., Petitioners, v. F.F. CRUZ & COMPANY, INC., Respondent.

  • G.R. No. 201806, August 14, 2017 - NORTH SEA MARINE SERVICES CORPORATION, MS. ROSALINDA CERDINA AND/OR CARNIVAL CRUISE LINES, Petitioners, v. SANTIAGO S. ENRIQUEZ, Respondent.

  • G.R. No. 210209, August 09, 2017 - CATHAY LAND, INC. AND CATHAY METAL CORPORATION, Petitioners, v. AYALA LAND, INC., AVIDA LAND CORPORATION AND LAGUNA TECHNOPARK, INC., Respondents.

  • G.R. No. 188027, August 09, 2017 - SWIRE REALTY DEVELOPMENT CORPORATION, Petitioner, v. SPECIALTY CONTRACTS GENERAL AND CONSTRUCTION SERVICES, INC. AND JOSE JAVELLANA, Respondents.

  • G.R. No. 195457, August 16, 2017 - READ-RITE PHILIPPINES, INC., Petitioner, v. GINA G. FRANCISCO, MAXIMINO H. REYES, LUCIA E. MACHADO, IRENE G. ABANILLA, EDNA L. GUAVES, ARLENE FRANCISCO, JOSEPHINE V. TRINIDAD, MARILYN E. AMPARO, SOLITA F. SANTOS, ELLEN T. CASTILLO, ROSALIE VALDEABELLA, MARITA E. RIVERA, JULITA M. MAGNO, MARCIA P. DELA TORRE, ELENA ANGCAHAN, ESTER H. REYES, CORAZON ARMADILLA, IRMA A. PEREGRINO, DELFIN D. DUBAN, AMANCIA PRADO, CECILIA D. NABUA, DANNY A. CABUCOY, ELIZABETH R. REVELLAME, ELVIRA R. MAGNO, GIERLYN R. MARASIGAN, JOHN JOSEPH R. MAGNO, LODELYN P. CASTILLO, JUSTINA TORTOSA, LENY M. ZARENO, LOIDA E. ESTOMATA, MA. BASILIA DE LA ROSA, MA. GRACIA DE GUZMAN, MA. NENITA G. CASTILLO, MERCEDARIO A. MARTINEZ, NORA M. PAVELON, PRECILLA D. MAGBITANG, RAQUEL CABUCOY, REGAL M. ALFARO, RIZA UMANDAP, ROSALITA R. MANLUNAS, ROSEMARIE C. LEYVA, ROSSANA M. YUMOL, SENETA SERENO, VILMA R. MANALO, YOLANDA Y. MANGAOANG, GLORIA BARSOLASCO AND NENA M. REYES, Respondents.

  • G.R. No. 211004, August 23, 2017 - QUEEN ERRIKA L. SADDI, Petitioner, v. MARICRIS RENOMERON, Respondent.

  • G.R. No. 223592, August 07, 2017 - EQUITABLE INSURANCE CORPORATION, Petitioner, v. TRANSMODAL INTERNATIONAL, INC., Respondent.

  • G.R. No. 221857, August 16, 2017 - JESUS O. TYPOCO, JR., Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.; G.R. No. 222020 - NOEL D. REYES, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 223731, August 30, 2017 - ROBELITO MALINIS TALAROC, Petitioner, v. ARPAPHIL SHIPPING CORPORATION, EPIDAURUS S.A., AND/OR NATIVIDAD PAPPAS, Respondents.

  • G.R. No. 224204, August 30, 2017 - PHILIPPINE VETERANS BANK, Petitioner, v. SPOUSES RAMON AND ANNABELLE SABADO, Respondents.

  • G.R. No. 224225, August 14, 2017 - NORMA I. BARING, Petitioner, v. ELENA LOAN AND CREDIT COMPANY, INC., Respondent.

  • G.R. No. 211845, August 09, 2017 - PEN DEVELOPMENT CORPORATION AND LAS BRISAS RESORT CORPORATION, Petitioners, v. MARTINEZ LEYBA, INC., Respondent.

  • G.R. No. 215454, August 09, 2017 - HEIRS OF SPOUSES CORAZON P. DE GUZMAN AND FORTUNATO DE GUZMAN, REPRESENTED BY JENIE JANE DE GUZMAN-CARPIO, Petitioners, v. HEIRS OF MARCELIANO BANDONG, REPRESENTED BY REGINA Z. BANDONG, Respondents.

  • G.R. No. 201478, August 23, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. PAROK LUMUDAG Y RACMAN @ AKMAD, Accused-Appellant.

  • G.R. No. 210669, August 01, 2017 - HI-LON MANUFACTURING, INC., Petitioner, v. COMMISSION ON AUDIT, Respondent.

  • A.C. No. 8574, August 16, 2017 - CARMELO IRINGAN, Complainant, v. ATTY. CLAYTON B. GUMANGAN, Respondent.

  • G.R. No. 196342, August 08, 2017 - PEOPLE OF THE PHILIPPINES, Petitioner, v. NOEL GO CAOILI ALIAS "BOY TAGALOG", Respondent.; G.R. No. 196848, August 8, 2017 - NOEL GO CAOILI, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 230696, August 30, 2017 - WILLIAM R. WENCESLAO, VIVENCIO B. RODRIGO, JR., NOEL N. DAMIASAN, VIRGILIO B. CRISTOBAL, JEMYLITO M. APIAG, JOVENAL P. ATAG, ARNULFO S. DASCO, CARLITO E. INFANTE, ALFREDO T. VISAYA, JAMES M. REAL, RENATO A. GUINGUE, ZACARIAS G. TALABOC, JR., GEORGE N. TAGUIAM, RANDY D. ABRENCILLO, MELECIO B. QUINIMON, CESAR B. JARANILLA, RIZALDE R. BARILE, HERICO A. BUENAVENTE, JERSON A. TATOY, MICHAEL L. CASIANO, FELIX M. DINIAY, PEDRO DELA CRUZ, JR., JHOSEL BOY G. ABAYON, AUGUSTO L. OCENAR, MARIO M. FUNELAS, AND AVELINO T. QUIÑONES, Petitioners, v. MAKATI DEVELOPMENT CORPORATION, DANTE ABANDO AND COURT OF APPEALS, Respondents.

  • G.R. No. 227734, August 09, 2017 - ROMEO ALBA, Petitioner, v. CONRADO G. ESPINOSA, ET AL., Respondents.

  • G.R. No. 208471, August 02, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ERNESTO SAGANA Y DE GUZMAN, Accused-Appellant.

  • G.R. No. 207396, August 09, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DELIA SAUNAR, Accused-Appellant.

  • OCA IPI No. 10-3423-P, August 22, 2017 - JUDGE RAMON V. EFONDO, MUNICIPAL TRIAL COURT OF GOA, CAMARINES SUR, Complainant, v. EDEN D. FAVORITO, CLERK OF COURT II, MUNICIPAL TRIAL COURT, GOA, CAMARINES SUR, Respondent.; A.M. No. P-11-2889 [FORMERLY OCA IPI No. 10-10-117-MTC FINANCIAL AUDIT CONDUCTED IN THE MTC OF GOA, CAMARINES SUR] - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. EDEN D. FAVORITO, CLERK OF COURT II, MUNICIPAL TRIAL COURT, GOA, CAMARINES SUR, Respondent.

  • G.R. No. 197297, August 02, 2017 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. SPOUSES DANILO GO AND AMORLINA GO, Respondents.

  • G.R. No. 185420, August 29, 2017 - LANAO DEL NORTE ELECTRIC COOPERATIVE, INC., AS REPRESENTED BY ITS GENERAL MANAGER ENGR. RESNOL C. TORRES, Petitioner, v. PROVINCIAL GOVERNMENT OF LANAO DEL NORTE, AS REPRESENTED BY ITS GOVERNOR HON. MOHAMAD KHALID Q. DIMAPORO AND ITS PROVINCIAL TREASURER, MILDRED J. HINGCO, PROVINCIAL ASSESSOR, NATIONAL ELECTRIFICATION ADMINISTRATION (NEA), AS REPRESENTED BY ITS ADMINISTRATOR HON. EDITA S. BUENO, POWER SECTOR ASSETS AND LIABILITIES MANAGEMENT (PSALM), AS REPRESENTED BY ITS PRESIDENT AND CEO HON. JOSE C. IBAZETA, DEPARTMENT OF ENERGY (DOE), AS REPRESENTED BY ITS SECRETARY HON. ANGELO T. REYES, THE COMMISSION ON AUDIT (COA), AS REPRESENTED BY ITS CHAIRMAN HON. REYNALDO A. VILLAR, Respondents.

  • G.R. No. 224631, August 23, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RUPERTO RUBILLAR, JR. Y GABERON, Accused-Appellant.

  • G.R. No. 221991, August 30, 2017 - JOSELITO PERALTA Y ZARENO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 222430, August 30, 2017 - TRANSGLOBAL MARITIME AGENCY, INC., GOODWOOD SHIPMANAGEMENT PTE., LTD. AND/OR MICHAEL ESTANIEL, Petitioners, v. VICENTE D. CHUA, JR., Respondent.

  • G.R. No. 180447, August 23, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. FERNANDO GERONIMO Y AGUSTINE, ALIAS "NANDING BAKULAW", Accused-Appellant.

  • G.R. No. 193625, August 30, 2017 - AICHI FORGING COMPANY OF ASIA, INC., Petitioner, v. COURT OF TAX APPEALS - EN BANC AND COMMISSIONER OF INTERNAL REVENUE, Respondents.

  • G.R. No. 191615, August 02, 2017 - VICTORIA P. CABRAL, Petitioner, v. HEIRS OF FLORENCIO ADOLFO AND HEIRS OF ELIAS POLICARPIO, Respondents.

  • G.R. No. 218592, August 02, 2017 - CHRISTOPHER FIANZA A.K.A. "TOPEL," Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 185894, August 30, 2017 - BELO MEDICAL GROUP, INC., Petitioner, v. JOSE L. SANTOS AND VICTORIA G. BELO, Respondents.

  • G.R. No. 197654, August 30, 2017 - MERCURY DRUG CORPORATION AND ROLANDO J. DEL ROSARIO, Petitioners, v. SPOUSES RICHARD Y. HUANG & CARMEN G. HUANG, AND STEPHEN G. HUANG, Respondents.

  • G.R. No. 205483, August 23, 2017 - MARIO MAGAT, SR., MARIO S. MAGAT, JR. MARIO S. MAGAT, III, MA. MARGARITA M. ESTAVILLA, MA. MARJORIE S. MAGAT, ALL SUBSTITUTE PARTIES AND HEIRS OF THE DECEASED PARTY, JULIANA S. MAGAT, Petitioners, v. TANTRADE CORPORATION AND PABLO S. BORJA, JR., Respondents.

  • G.R. No. 180745, August 30, 2017 - ALBERTA DE JOYA IGLESIAS, Petitioner, v. THE OFFICE OF THE OMBUDSMAN, GEORGE M. JEREOS, ROBERTO G. GEOTINA, JUAN T. TAN, KRISTINE MORALES, AND ALBERTO LINA, Respondents.

  • G.R. No. 205638, August 23, 2017 - DEE HWA LIONG FOUNDATION MEDICAL CENTER AND ANTHONY DEE, Petitioners, v. ASIAMED SUPPLIES AND EQUIPMENT CORPORATION, Respondent.

  • G.R. No. 203943, August 30, 2017 - MAGSAYSAY MARITIME CORPORATION/EDUARDO MANESE AND PRINCESS CRUISE LINES, LTD., Petitioners, v. CYNTHIA DE JESUS, Respondent.

  • G.R. No. 202364, August 30, 2017 - ARTURO C. CALUBAD, Petitioner, v. RICARCEN DEVELOPMENT CORPORATION, Respondent.

  • G.R. No. 199107, August 30, 2017 - ALFONSO SINGSON CORTAL, JUANITO SINGSON CORTAL, NENITA CODILLA, GENEROSO PEPITO LONGAKIT, PONCIANA BATOON, AND GREGORIA SABROSO, Petitioners, v. INAKI A. LARRAZABAL ENTERPRISES, REPRESENTED BY INAKI P. LARRAZABAL, JR., THE HONORABLE REGIONAL DIRECTOR, REGIONAL OFFICE NO. VIII, TACLOBAN CITY AND THE HONORABLE SECRETARY, DEPARTMENT OF AGRARIAN REFORM, QUEZON CITY IN HIS CAPACITY AS CHAIRMAN OF THE DEPARTMENT OF AGRARIAN REFORM ADJUDICATION BOARD (DARAB), Respondents.

  • G.R. No. 208314, August 23, 2017 - ANTONIO B. MANANSALA, Petitioner, v. MARLOW NAVIGATION PHILS., INC./MARLOW NAVIGATION CO. LTD./CYPRUS, AND/OR EILEEN MORALES, Respondents.

  • G.R. No. 214771, August 09, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RUBEN "ROBIN" BONGBONGA Y NALOS, Accused-Appellant.

  • G.R. No. 196564, August 07, 2017 - GOVERNMENT SERVICE INSURANCE SYSTEM (GSIS), Petitioner, v. ALBERT M. VELASCO, Respondent.