Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2017 > March 2017 Decisions > G.R. No. 192536, March 15, 2017 - DEMETRIO R. ALCANTARA, Petitioner, v. REPUBLIC OF THE PHILIPPINES, THRU ITS AGENCY, BUREAU OF INTERNAL REVENUE, REVENUE REGION NO. 11-B, DAVAO CITY; AMERIGO D. VILLEGAS, REVENUE ENFORCEMENT OFFICER, REVENUE REGION NO. 11-B; TEODORICA R. ARCEGA, ASSISTANT REGIONAL DIRECTOR, BIR REVENUE REGION NO. 11-B; JOSE C. BATAUSA, REGIONAL DIRECTOR, BIR REVENUE REGION NO. 11-B; THEMISTOCLES R. MONTALBAN, ASSISTANT COMMISSIONER, COLLECTION SERVICE OF BIR; REGISTER OF DEEDS OF DAVAO CITY; AND MAXIMO LAGAHIT, Respondents.:




G.R. No. 192536, March 15, 2017 - DEMETRIO R. ALCANTARA, Petitioner, v. REPUBLIC OF THE PHILIPPINES, THRU ITS AGENCY, BUREAU OF INTERNAL REVENUE, REVENUE REGION NO. 11-B, DAVAO CITY; AMERIGO D. VILLEGAS, REVENUE ENFORCEMENT OFFICER, REVENUE REGION NO. 11-B; TEODORICA R. ARCEGA, ASSISTANT REGIONAL DIRECTOR, BIR REVENUE REGION NO. 11-B; JOSE C. BATAUSA, REGIONAL DIRECTOR, BIR REVENUE REGION NO. 11-B; THEMISTOCLES R. MONTALBAN, ASSISTANT COMMISSIONER, COLLECTION SERVICE OF BIR; REGISTER OF DEEDS OF DAVAO CITY; AND MAXIMO LAGAHIT, Respondents.

PHILIPPINE SUPREME COURT DECISIONS

THIRD DIVISION

G.R. No. 192536, March 15, 2017

DEMETRIO R. ALCANTARA, Petitioner, v. REPUBLIC OF THE PHILIPPINES, THRU ITS AGENCY, BUREAU OF INTERNAL REVENUE, REVENUE REGION NO. 11-B, DAVAO CITY; AMERIGO D. VILLEGAS, REVENUE ENFORCEMENT OFFICER, REVENUE REGION NO. 11-B; TEODORICA R. ARCEGA, ASSISTANT REGIONAL DIRECTOR, BIR REVENUE REGION NO. 11-B; JOSE C. BATAUSA, REGIONAL DIRECTOR, BIR REVENUE REGION NO. 11-B; THEMISTOCLES R. MONTALBAN, ASSISTANT COMMISSIONER, COLLECTION SERVICE OF BIR; REGISTER OF DEEDS OF DAVAO CITY; AND MAXIMO LAGAHIT, Respondents.

D E C I S I O N

BERSAMIN, J.:

An action directly brought in the Regional Trial Court (RTC) ostensibly to demand reconveyance of property sold upon forfeiture for non�payment of a tax assessment is to be dismissed for failure of the plaintiff to claim for refund or credit with the Commissioner of Internal Revenue. The failure to resort to administrative remedies rendered the assessment final.

The Case

Under review are the decision promulgated on November 4, 20091 and resolution promulgated on May 13, 2010,2 whereby the Court of Appeals (CA) in CA-G.R. CV No. 79261 respectively dismissed the appeal of the petitioner and denied his motion for reconsideration.

As a consequence, the decision rendered on February 28, 2003 by the RTC in Davao City in Civil Case No. 25,401-97 entitled Demetrio Alcantara v. Republic of the Philippines, et al.3 dismissing the petitioner's complaint for declaration of nullity of notice of seizure of real property, declaration of forfeiture of real property, deed of sale and for specific performance for reconveyance of real property stands.

Antecedents

The CA summarized the facts as follows:chanRoblesvirtualLawlibrary
Plaintiff-appellant Demetrio R. Alcantara (hereinafter, appellant) was the owner of a parcel of land, 301 square meters in area, situated at Panorama Monies, Buhangin, Davao City, and covered by Transfer Certificate of Title (TCT) No. T-113015.

Defendants-appellees (hereinafter, appellees) arc: The Republic of the Philippines thru its agency, Bureau of Internal Revenue (BIR), Revenue Region No. 11-B, Davao City and the following officers of the said Revenue Region: Region Enforcement Officer Amerigo D. Villegas, Assistant Regional Director Teodorica R. Arcega, and Regional Director Jose C. Batausa; Themistocles R. Montalban, Assistant Commissioner for Collection Service of the BIR; the Register of Deeds of Davao City; and Maximo Lagahit.

On April 15, 1983 and April 16, 1984, appellant filed his income tax returns for, respectively, the years 1982 and 1983.

On December 14, 1987, Crispin Vallcjo, Jr., Assistant Regional Director of the Revenue Region No. 11-B of the BIR, Davtio City, wrote appellant informing him that P32,076.52 was still due from him representing deficiency income tax and fixed tax, surcharge, interest and compromise penalty for kite payment, and inviting him to call at "the Chief, Assessment Branch Room 107 Milagros Building Ilustre Street, this City for an informal conference to enable" appellant "to go over our findings and present objections thereto, if any".

The letter was addressed thus:chanRoblesvirtualLawlibrary
Mr. Demetrio R. Alcantara
Ecoland Subdivision, Matina
Davao City
There was no response from appellant.

On February 15, 1988, the BIR issued two (2) demand letters -with respective accompanying income tax assessment notices - to appellant at the same address. The demand letters were signed by Vallejo for Commissioner of Internal Revenue (CIR) Bienvenido A. Tan Jr.

The first letter reads:chanRoblesvirtualLawlibrary
This is to inform you that in the investigation conducted by an examiner of this Office on your 1982 & 1983 income and other internal revenue tax liabilities, it was ascertained that there is still due from you the total amount of THIRTY THOUSAND SEVEN HUNDRED NINETY SEVEN & 36/100 (P30,797.36) representing deficiency income taxes and interests for late payment.

The amount due is computed as follows:

1982 Deficiency Income Tax Due
P 7,530.81
Add: Interest from 04-16-83 to 02-15-88
4,518.49
T O T A L
P 12,049.30
1983 Deficiency Income Tax Due
P 11,717.54
Add: Interest from 04-16-84 to 02-15-88
7,030.52
T O T A L
P 8,748.06
TOTAL AMOUNT DUE & COLLECTIBLE
P 30,797.36

In view of the foregoing, demand is hereby made upon you to pay the total amount of P30,797.36 to the Collection Agent thereat on or before March 15, 1983, so that this case may be considered closed and terminated.
The second letter was for the amount of P1,294.70, representing deficiency fixed tax, surcharge, interest and compromise penalty for late payment.

Still there was no response.

On August 12, 1991, the CIR, through appellee Montalban, issued a Warrant of Distraint and/or Levy against the properties of appellant. The address of the appellant in the said Warrant was the same as in the above-cited communications to him. In the lower portion of the warrant, appellee Villegas certified that -

X X X ON THE 17th DAY OF OCTOBER 1991, A COPY OF THE WARRANT OF DISTRAINT AND/OR LEVY WAS:
  1. SERVED TO THE TAX PAYER OR HIS REPRESENTATIVE AS ACKNOWLEDGED HEREUNDER:

    ________________________________
    TAXPAYER OR HIS REPRESENTATIVE

  2. SERVED CONSTRUCTIVELY BECAUSE THE TAXPAYER OR HIS REPRESENTATIVE REFUSED TO ACKNOWLEDGE THE SERVICE OF THE WARRANT, OR WAS NOT IN THE PREMISES.
There were no entries in cither of the two boxes above. Neither the taxpayer's name nor that of his representative printed above the line provided therefor. Nor was there any signature above the said line.

Subsequently, Villegas issued to appellant at the same address a Notice of Seizure of Real Property notifying him that his property, covered by TCT No. T-113015, had been levied upon to satisfy the sum of P32,076.52 as internal revenue tax, surcharge and interest and would be sold "for cash, to the highest bidder at the Lobby, main building, City [sic] of Davao City, Municipality of Davao City [sic] on the 30th day of April 1992, beginning at 10:00 o'clock a.m. of the said day". At the bottom of the Notice, Villegas certified that -
x x x I have on this date served a copy of this notice to Mr. Baldovino S. Lagbao, Mgr. Of Panorama Home on this 6th day of March, 1992 at 10:45 A.M.
On May 4, 1992, Villegas issued a Declaration of Forfeiture of Real Property declaring that since "no bidder appeared or the highest bid is insufficient to pay taxes", the levied property was "forfeited to the Government of the Republic of the Philippines in satisfaction of the tax/taxes" due.

On May 13, 1993, appellee Arcega wrote the Register of Deeds of Davao City requesting that, in view of the lapse of the one-year redemption period for appellant to redeem the property, a new title issue over the subject property in the name of the Republic of the Philippines. Thus, on May 18, 1993, appellee Register of Deeds of Davao City cancelled TCT No. T-113015 and issued a new TCT No. T-195677 in the name of Republic of the Philippines.

Subsequently, the BIR, through apppellee Batausa, issued a Notice of Sale informing the public of a resale, pursuant to Section 217 of the National Internal Revenue Code, of the above property through public auction to be held on June 9, 1995. In the said resale, appellee Maximo Lagahit was proclaimed the winning/highest bidder. On June 29, 1995, a deed of sale was executed by and between the CIR through Director Batausa and appellant Lagahit for the sale of the said property. On the same day, a new title - TCT No. T-244532 - was issued in the name of appellee Lagahit.

On June 6, 1997, appellant instituted the action below before the RTC of Davao City where it was docketed as Civil Case No. 25,401-97 and raffled to Branch 11. In his complaint, appellant alleged that when he wanted to pay the realty tax on his Buhangin property for the year 1997, his payment was not accepted by the Assessor's Office in Davao City for the reason that the owner of said property is no longer the plaintiff but a certain MAXIMO LAGAH1T - which fact brought shock waves to the plaintiff; that upon verification from the Register of Deeds of Davao City, appellant was surprised to find that his certificate of title was cancelled on May 18, 1993 and that TCTs were subsequently issued in the name of the Republic of the Philippines and then to Maximo Lagahit; that appellant found that he was deprived of his property when the BIR "made it appear falsely" in the Income Tax Assessment Notices that he "was residing at Ecoland Subdivision, Matina, Davao City", when, in fact, he and his family had left Davao City for the United States in August 1985; that as a result of assessment notices which were not validly served on appellant, appellees Montalban and Villegas pursued their illegal acts of levying and seizing appellant's property by issuing a "farcical" Warrant of Distraint and/or Levy, Notice of Seizure of Real Property, Declaration of Forfeiture of Real Property, all without notice or service of the same whatsoever to appellant; that appellant "felt extremely aggrieved" due to appellees' "unlawful acts and irregularities" committed, which deprived the former of his property without due process of law. Thus, appellant prayed for the declaration as null and void ab initio of the above-mentioned notices of assessment, the notice of seizure of real property, the declaration of forfeiture of real property, and the deed of sale. He also prayed that defendants be ordered to reconvey to him the subject property or that the BIR and its officers involved be compelled to reacquire the said property from Lagahit at their own expense. Finally, appellant prayed for P300,000.00 as moral damages, P100,000.00 as exemplary damages, P50,000.00 as attorney's fees plus P1,000.00 per appearance fee, P5,000.00 initially as expenses, and costs of the suit.

In their answer, appellees alleged that -
16. That defendant Bureau of Internal Revenue knows that TCT No. T-113015 was cancelled with due process and that the defendants have not committed unlawful acts and irregularities, but on the contrary, the forfeiture of plaintiffs real property was done legally and regularly after complying with the requisite due process.

16-1. That the defendants maintain that the assessment for his 1982 and 1983 deficiency income tax of P32,076.52 (Exhibit "C") was legally assessed including interest of P32,076.52, not P30,797.36 x x x at the time of auction sale last June 9, 1995 (Exhibit "E", "E-l", "E-2" and "E-3"), as published in a newspaper of general circulation;

16-2. That on the basis of the legal assessment made by defendants within the period provided by law, with notice to his last known address at Ecoland, City Hall of Davao City, defendants Bureau of Internal Revenue, Themistocles R. Montalban and Amerigo D. Villegas, pursued their legal acts of levying and seizing plaintiffs real property above-described by issuing x x x:chanRoblesvirtualLawlibrary
(a) A legal warrant of distraint and levy (Exhibit "F") wherein they truly stated that plaintiff "failed and refused and still fails and refuses to pay" the deficiency income taxes of P32,076.52 notwithstanding the demands made by them and defendant Amerigo D. Villegas also truly certified thereunder that "a copy of warrant of distraint and/or levy was served to the taxpayer or his representative" as acknowledged hereunder served constructively on the 6th day of March 1992 and warrant of distraint and/or levy on the 17th day of October 1991 witnessed by Severina Reyes and Nareiso Apolinario.

(b) A genuine Notice of Seizure of real property dated March 6, 1992 indicating his last known address at Ecoland, Matina, Davao City ... Although defendant Amerigo D. Villegas knew that the taxpayer migrated to the United States, he was informed by Ms. Aleta Zerrudo that she cannot give the address of Mr. Demetrio R. Alcantara in the United States. He made a certification therein that he served a copy thereof to Mr. Valdovino S. Lagbao of Panorama Monies, Buhangin, Davao City, on the 6th day of March 1992 at 10:00 o'clock A.M. pursuant to Section 224, wherein the suspension of the running of statute of limitation shall be suspended when the taxpayer cannot be located in the address given by him in the return filed upon which a tax is being assessed or collected; xxx xxx xxx; when the warrant of distraint or levy is duly served upon the taxpayer, his authorized representative, or a member of his household with sufficient discretion, x x x; and when the taxpayer is out of the Philippines.

(c) A declaration of forfeiture of real property on May 6, 1992 with due notice, filed a notice of tax lien on August 12, 1991 (Exhibit "J", "J-1", "J-3" and "J-4");
16-3 That on May 13, 1993, defendant Teodorica R. Arcega wrote a letter to the Register of Deeds of Davao City requesting the latter to issue a new title of the subject property in the name of the Republic of the Philippines and TCT No. T-195677 was issued. Such act was a legal and lawful performance of her duties. The procedures undertaken were in compliance with due process of law ...

16-4. That after acquiring a new title to the property in the name of the Republic of (he Philippines and pursuant to the requirements and conditions provided by law, defendant Jose C. Batausa conducted a resale at public auction and legally and lawfully sold plaintiffs above-described real property in favor of the highest bidder, Maximo Lagahit, pursuant to Sec. 217 of the Tax Code at a conscionablc and sufficient consideration of P73,500.00 and the Commissioner of Internal Revenue, represented by Regional Director Jose C. Batausa, had the absolute right to conduct a resale of real property under Section 315, now 216, 217 and Consulta 832 of the Land Registration Commission.

16-5. The aforesaid Deed of Sale is legally sufficient in form and defendants maintain that due process and due notice had been complied with by defendants [BIR] and its' officers in levying and seizing plaintiffs above-described property. Defendant Register of Deeds of Davao City, was lawfully performing their duties in giving due course and issuing Transfer Certificate of Title No. T-244532 in the name of defendant Maximo Lagahit, the highest bidder in the auction, and who is a buyer in good faith for value.

x x x x

20. That defendants acted with justice and had observed honesty and good faith in doing their duties of levying plaintiffs real property and deny specifically that they have prejudiced the herein plaintiff. As a consequence, no unlawful acts and irregularities had been committed and therefore, they are not liable for exemplary damages as government officers doing their duties of levying the real property of the plaintiff;
On March 10, 1999, the RTC, Branch 11, upon being apprised of the fact that the present controversy involved tax matters under the Internal Revenue Code, ordered the transfer of the case to the "designated special courts to take cognizance of tax matters and all matters relating to Internal Revenue Code". The case was reassigned to Branch 16, one of the two branches of the RTC of Davao City so designated.4
Judgment of the RTC

After trial, the RTC dismissed the complaint, holding that the respondents could not be faulted for Alcantara's failure to receive the assessment because the BIR and its officials had only relied on the address indicated in his tax returns; and that he had never informed the respondents of any change of his address.5

Decision of the CA

The same fate awaited Alcantara's appeal. The CA dismissed the appeal on the ground that the RTC had no jurisdiction over the complaint because he was thereby seeking to challenge the validity of the assessment made by the BIR. According to the CA, the Tax Code mandated that the taxpayer should administratively protest the assessment with the Commissioner of Internal Revenue before going to court, but he did not do so; hence, he did not exhaust his administrative remedies, rendering his action dismissible. The CA observed that even assuming that the RTC had jurisdiction over the complaint, the CA did not have jurisdiction over the appeal because it was the Court of Tax Appeals (CTA) that had the authority to entertain the same as provided for by Republic Act 1125, as amended.6

Issues

Alcantara now insists on the competence of the RTC to take cognizance of his complaint. He insists that his complaint is one for the declaration of the nullity of TCT No. T-195677 and TCT No. T-244532 and for the reconveyance of property that fell within the exclusive and original jurisdiction of the RTC as provided for in Batas Pambansa Blg. 129, as amended, due to such causes of action being incapable of pecuniary estimation and involving title to, or possession of, real property, or any interest therein; that the CA erred in requiring him to exhaust administrative remedies before going to the RTC; and that because the CTA had no jurisdiction, and, as such, had no power to declare certificate of titles as null and void, the CA was the proper appellate forum for him.

Countering, the respondents, through the Office of the Solicitor General, aver that the action of Alcantara was a suit against the State; hence, conformably with the doctrine of state immunity from suit, the same should be dismissed because the State did not consent to the action; the CA's ruling that neither the RTC nor the CA had jurisdiction, original and appellate, respectively, to act on the complaint was not erroneous; and that they (individual respondents) could not be liable for damages due to having acted in good faith in levying on and auctioning Alcantara's property.7

The decisive issues are, therefore: (a) whether or not the CA erred in ruling that the RTC had no jurisdiction to try and decide Alcantara's complaint; and (b) whether or not the CA erred in ruling that the proper appellate authority to question the decision of the RTC was the CTA.8

Ruling of the Court

The appeal lacks merit.

The allegations in the complaint and the character of the relief sought determine the nature of an action as well as which court has jurisdiction over the action. The nature of a pleading is determined by allegations therein made in good faith, the stage of the proceeding at which it is filed, and the primary objective of the party filing the same.9 Accordingly, a review of the allegations is proper in order to determine the real nature of the cause of action pleaded in the complaint.

The complaint pertinently alleges as follows:chanRoblesvirtualLawlibrary
11. That the above-described real property was purchased by the plaintiff with his hard-earned money on instalment basis from its former owner with the plan to put up his own residential house thereon where he could spend the rest of his life upon his return from the United States of America after retirement; Thus before he left Davao City for the United States of America in August 1985 he had it titled in his name in order that he could "rest secure, without the necessity of waiting in the portals of the court, or sitting in the mirador de su casa to avoid the possibility of losing his land." [Registration of Land Titles and Deeds, by Narciso Pe�a, p. 24]

12. That the plaintiff's ownership of the above-described real property is evidenced by a Transfer Certificate of Title No. T-113015 issued in his name by the Register of Deeds of Davao City, a machine copy of which is attached hereto as ANNEX "A" to form part hereof;

13. That being the absolute owner of the above-described property, the plaintiff [thru his authorized representative] has religiously paid the corresponding realty taxes therefor and this fact is evidenced by the following Official Receipts of the Republic of the Philippines issued to the plaintiff during the last five years [from 1992 to 1996], to wit:chanRoblesvirtualLawlibrary
13.1
Official Receipts Nos. 4629172 Q and 4628422 Q all dated 1-17-96 machine copies of which are attached hereto as ANNEXES "B" and "B-1";
13.2
Official Receipts Nos. 8671852 P and 8669352 P all dated 3-27-95 machine copies of which are attached hereto as ANNEXES "C" and "C-1";
13.3
Official Receipts Nos. 7533667 P and 7532042 P all dated 3-29-94 machine copies of which are attached hereto as ANNEXES "D" and "D-1";
13.4
Official Receipt No. 3863896 P dated 3-18-93 a machine copy of which is attached hereto as ANNEX "E"; and
13.5
Official Receipt No. 7519929 O dated 3-17-92 a machine copy of which is attached hereto as ANNEX "F" to form part hereof;
14. That however, when the plaintiff [thru his authorized representative] wanted to pay the realty tax for this year [1997] for the above-described property, his payment was not accepted by the office of the Davao City Assessor for the reason that the owner of the said property is no longer the plaintiff but a certain MAXIMO LAGAHIT - which fact brought shock waves to the plaintiff;

15. That upon hearing the shocking information that his above-described property is already owned by a certain MAXIMO LAGAHIT, the plaintiff caused the verification of the existence of his aforesaid TCT No. T-113015 with the Office of the Register of Deeds of Davao City and he was surprised to find out that it was cancelled on 5-18-93 by the Register of Deeds of Davao City without giving him due process of law and a new TCT No. T-195677 was issued in the name of the Republic of the Philippines; A CERTIFIED TRUE COPY of the cancelled TCT No. T-113015 is attached hereto as ANNEX "G";

16. That after knowing that his said TCT No. 1-113015 was cancelled without giving him due process of law, plaintiff further caused the verification of the same and he found out that the defendants committed the following unlawful acts and irregularities as their basis for depriving the plaintiff of his property without due process of law, namely:chanRoblesvirtualLawlibrary
16.1
Beyond the period of limitation prescribed by law [See Sec. 203, NIRC] and long after the plaintiff had left Davao City for the United States of America, the BIR made it appear that it assessed plaintiff's income tax returns for 1982 and 1983 with alleged deficiency income taxes and interests amounting to P30,797.36; Worse, the BIR falsely made it appear in its alleged INCOME TAX ASSESSMENT NOTICES that the plaintiff was residing at Ecoland Subdivision, Matina, Davao City, altho the truth was that he and his family left Davao City in August 1985 for the United States of America; Neither were the alleged INCOME TAX ASSESSMENT NOTICES published in a newspaper of general circulation; Machine copies of the alleged INCOME TAX ASSESSMENT NOTICES are attached hereto as ANNEXES "H" and "H-1";
16.2
On the basis of the aforesaid illegal assessment made beyond the period of limitation prescribed by law and altho NO NOTICE thereof whatsoever was validly served on the plaintiff, defendants BIR, Themistocles R. Montalban, and Amerigo D. Villegas pursued in their illegal acts of levying and seizing plaintiff's above-described property by issuing
(a)
A farcical WARRANT OF DISTRAINT AND/OR LEVY wherein they FALSELY stated that the plaintiff "failed, and refused and still fails and refuses to pay the deficiency income taxes of P32,076.52 notwithstanding the demands made by them" and defendant AMERIGO D. VILLEGAS also FALSELY certified thereunder that "a copy of the warrant of distraint and/or levy was [A] served to the taxpayer or his representative as acknowledged hereunder [B] served constructively because the taxpayer or his representative refused, to acknowledge the service of the warrant, or was not. in the premises." A machine (sic) of the WARRANT OF DISTRAINT AND/OR LEVY is attached hereto as ANNEX "I";
(b)
A farcical NOTICE OF SEIZURE OF REAL PROPERTY dated March 6, 1992 indicating FALSELY plaintiff's address as being at Ecoland, Matina, Davao City, a machine copy of which is attached as ANNEX "J"; Altho defendant AMERIGO D. VILLEGAS knew very well that the plaintiff had emigrated to the United States of America per his letter dated February 27, 1989, a machine copy of which is attached hereto as ANNEX "K", he FALSELY made it appear in the said NOTICE OF SEIZURE OF REAL PROPERTY that the plaintiff's address was at Ecoland, Matina, Davao City; Worse, he made an empty certification therein that he served a copy thereof to a certain Mr. Baldovino S. Lagbao who had absolutely NO CONTACT with the plaintiff and which kind of service was not authorized by law [See Sec. 213. NIRC].
(c)
A DECLARATION OF FORFEITURE OF REAL PROPERTY on May 6, 1992 without any notice whatsoever to the plaintiff, a machine copy of which is attached hereto as ANNEX "L";
16.3
On May 13, 1993 defendant TEODORICA R. ARCEGA wrote a letter to the Register of Deeds of Davao City requesting the latter to issue a new title of the subject property in the name of the Republic of the Philippines altho, as clearly shown in the foregoing facts, the proceedings undertaken by the public defendants are null and void ab initio for lack of the requisite due process of law; A machine copy of the letter is attached hereto as ANNEX "M";
16.4
Without complying with the requirements and conditions provided under the law, defendant JOSE C. BATAUSA illegally sold plaintiff's above-described property in favor of defendant MAXIMO LAGAHIT at an unconscionable and measly consideration of only P73,500.00 altho, under the law [See Sec. 217, NIRC], defendant JOSE C. BATAUSA did not have the authority to sell the same; This fact is evidenced by a Deed of Sale a machine copy of which is attached hereto as ANNEX "N";
16.5
Altho the aforesaid Deed of Sale [Annex N] is manifestly insufficient in form and despite the nullity of the proceedings undertaken by the BIR and its officers in levying or seizing plaintiff's above-described property, defendant Register of Deeds of Davao City gave due course thereto and issued Transfer Certificate of Title No. T-244532 in the name of defendant MAXIMO LAGAHIT, who was obviously not a buyer in good faith for value;
17. That having felt extremely aggrieved of the unlawful acts and irregularities committed by the defendants in depriving him of his property without due process of law, plaintiff had to fly to Davao City from the United States of America to institute appropriate action to compel the defendants to reconvey his above-described property to him; And when he arrived in Davao City he discovered that a BIG For Sale sign has been erected at the site of his above-described property, which prompted him to file a NOTICE OF ADVERSE CLAIM with the defendant Register of Deeds of Davao City; A machine copy of the NOTICE OF ADVERSE CLAIM is attached hereto as ANNEX "O";

But for reasons not in accordance with law [See Sec. 70, P.D. 1529] the defendant Register of Deeds refused to register plaintiff's aforesaid NOTICE OF ADVERSE CLAIM [Annex O] as per letter dated May 29, 1997, a machine copy of which is attached hereto as ANNEX "P";

18. That before the plaintiff resorted to this action, he went to the defendant BIR for possible amicable settlement regarding the reconveyance of his above-described property to him and he was able to personally talk with Atty. Mercelinda O. Yap who in turn suggested to him to see defendant MAXIMO LAGAIIIT on the matter; In this light, a representation was made to Mr. & Mrs. Maximo Lagahit at their business stall at the Agdao Public Market, Davao City, who immediately admitted plaintiff's ownership of the property; As put it by both spouses, they were even surprised why the Republic of the Philippines owned a residential lot situated at the Panorama Homes Subdivision, Buhangin, Davao City; And when Mr. & Mrs. Maximo Lagahit were asked about plaintiff's willingness [for purposes of buying peace] to get back the property from them at the consideration they acquired plus cost of money and the attendant expenses, their reaction was that they were selling it at P3,000.00 per square meter [or a total price of P903,000.00], which shocked the plaintiff;10

x x x x
It is clear from the foregoing allegations that despite assailing the supposedly illegal confiscation of his property in order to satisfy his tax liabilities, Alcantara was really challenging the assessment and collection of taxes made against him for being in violation of his right to due process. As such, the complaint concerned the validity of the assessment and eventual collection of the taxes by the BIR. The declaration of nullity of the sale and reconveyance was founded on the validity of the assessment and eventual collection by the BIR. That the main relief sought by his complaint was "to declare the assessments conducted by the BIR on the Income Tax Returns of [Alcantara] for 1982 and 1983 as null and void ab initio" as well as to declare all notices and deeds in relation to collection of the assessed taxed liabilities as null and void11 bolsters this conclusion.

Accordingly, the CA correctly determined that the RTC had no jurisdiction to resolve the issues raised in Alcantara's complaint.

The remedies available to a taxpayer like Alcantara were laid down by law. Section 229 of Presidential Decree (P.D.) No. 1158,12 the law in effect at the time of the disputed assessment, stated that prior resort to the administrative remedies was necessary; otherwise, the assessment would attain finality, viz.:chanRoblesvirtualLawlibrary
Sec. 229. Protesting of assessment. � When the Commissioner of Internal Revenue or his duly authorized representative finds that proper taxes should be assessed, he shall first notify the taxpayer of his findings. Within a period to be prescribed by implementing regulations, the taxpayer shall be required to respond to said notice. If the taxpayer fails to respond, the Commissioner shall issue an assessment based on his findings.

Such assessment may be protested administratively by filing a request for reconsideration or reinvestigation in such form and manner as may be prescribed by implementing regulation within thirty (30) days from receipt of the assessment; otherwise, the assessment shall become final and unappealable.

If the protest is denied in whole or in part, the individual, association or corporation adversely affected by the decision on the protest may appeal to the Court of Tax Appeals within thirty (30) days from receipt of the said decision; otherwise, the decision shall become final, executory and demandable. [Emphasis Supplied]
Section 230 of P.D. No. 1158 allowed Alcantara to file his claim for refund for the erroneously or illegally paid taxes. In this regard, such claim for refund was also a prerequisite before any resort to the courts could be made to recover the erroneously or illegally paid taxes, to wit:chanRoblesvirtualLawlibrary
Sec. 230. Recovery of tax erroneously or illegally collected. � No suit or proceeding shall be maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress.

In any case, no such suit or proceeding shall be begun after the expiration of two years from the date of payment of the tax or penalty regardless of any supervening cause that may arise after payment: Provided, however, That the Commissioner may, even without a written claim therefor, refund or credit any tax, where on the face of the return upon which payment was made, such payment appears clearly to have been erroneously paid.

Forfeiture of refund. � A refund check or warrant issued in accordance with the pertinent provisions of this Code which shall remain unclaimed or uncashed within five (5) years from the date the said warrant or check was mailed or delivered shall be forfeited in favor of the government and the amount thereof shall revert to the General Fund. [Bold emphasis supplied]
Yet, Alcantara immediately invoked the authority of the courts to protect his rights instead of first going to the Commissioner of Internal Revenue for redress of his concerns about the assessment and collection of taxes. His judicial recourse thus suffered from fatal prematurity because his doing so rendered the assessment final.

Alcantara argues that the resort to administrative remedies was futile for him because he could not have sought reconsideration or filed a claim for refund during the period required of him by the Tax Code clue to his being then out of the country.

Such argument did not excuse Alcantara from complying with the specific provisions of law on his remedies. Even assuming to be true that he had not received the assessment, there was greater reason for him to have first resorted to the Commissioner of Internal Revenue for the reconsideration of the assessment before it attained finality. Section 229 of P.D. No. 1158 declared the finality of the assessment upon the lapse of 30 days from receipt of it.

Alcantara contends that the CA erred in ruling that the proper appellate court to bring his appeal to was the CTA; that following Section 7 of Republic Act No. 1125, as amended by Republic Act No. 9282, the CTA had no jurisdiction to declare the certificate of titles null and void; and that the CA was instead the proper appellate court to review the adverse decision of the RTC in his case.

The contention lacks persuasive force.

The complaint was brought to assail the assessment and collection made by the Commissioner of Internal Revenue. Based on Republic Act No. 1125, prior to its amendment by Republic Act No. 9282, the CTA had exclusive appellate jurisdiction over the appeal of the decisions of the Commissioner of Internal Revenue, to wit:chanRoblesvirtualLawlibrary
Section 7. Jurisdiction. - The Court of Tax Appeals shall exercise exclusive appellate jurisdiction to review by appeal, as herein provided.

(1) Decisions of the Collector of Internal Revenue in cases involving disputed assessments, refunds of internal revenue taxes, fees or other charges, penalties imposed in relation thereto, or other matters arising under the National Internal Revenue Code or other law or part of law administered by the Bureau of Internal Revenue;

x x x x
Accordingly, the CA correctly dismissed Alcantara's appeal on the ground of lack of jurisdiction to entertain the same. The erroneous appeal deserved no fate but dismissal. Section 2, Rule 50 of the Rules of Court expressly states: "An appeal erroneously taken to the Court of Appeals shall not be transferred to the appropriate court but shall be dismissed outright." In Balaba v. People,13 the Court affirmed the CA's dismissal of the appeal because the appeal had been erroneously taken to the CA instead of to the Sandiganbayan.

WHEREFORE, the Court DENIES the petition for review on certiorari; AFFIRMS the decision promulgated on November 4, 2009 by the Court of Appeals; and ORDERS the petitioner to pay the cost of the suit.

SO ORDERED.

Velasco, Jr., (Chairperson), Reyes, Jardeleza, and Tijam, JJ., concur.



April 3, 2017

NOTICE OF JUDGMENT

Sirs / Mesdames:

Please take notice that on March 15, 2017 a Decision, copy attached hereto, was rendered by the Supreme Court in the above-entitled case, the original of which was received by this Office on April 3, 2017 at 2:30 p.m.


Very truly yours,
(SGD)
WILFREDO V. LAPITAN
Division Clerk of Court
By:
(SGD)
MISAEL DOMINGO C. BATTUNG III
Deputy Division Clerk of Court


Endnotes:


1Rollo, pp. 33-51; penned by Associate Justice Romulo V. Borja and concurred in by Associate Justice Elihu A. Yba�ez and Associate Justice Danton Q. Bueser.

2 Id. at 63-65.

3 Records, pp. 499-506.

4Rollo, pp. 34-42.

5 Supra note 3.

6An Act Creating the Court of Tax Appeals.

7Rollo, pp. 72-96.

8 Id. at 19.

9Villanueva v. Philippine Daily Inquirer, Inc., G.R. No. 164437, May 15, 2009, 588 SCRA 1, 10-11.

10 Records, pp. 4-8.

11 Id. at 9.

12A Decree to Consolidate and Codify All Internal Revenue Laws of the Philippines.

13 G.R. No. 169519, July 17, 2009, 593 SCRA 210, 215.



Back to Home | Back to Main




















chanrobles.com





ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com

ChanRobles MCLE On-line

ChanRobles Lawnet Inc. - ChanRobles MCLE On-line : www.chanroblesmcleonline.com






March-2017 Jurisprudence                 

  • G.R. No. 204766, March 06, 2017 - DEPARTMENT OF HEALTH, REPRESENTED BY SECRETARY ENRIQUE T. ONA, Petitioner, v. GLORIA B. AQUINTEY, EDUARDO F. MENDOZA AND AGNES N. VILLANUEVA, Respondent.

  • A.C. No. 11256, March 07, 2017 - FLORDELIZA A. MADRIA, Complainant, v. ATTY. CARLOS P. RIVERA, Respondent.

  • G.R. No. 225562, March 08, 2017 - WILLIAM C. LOUH, JR. AND IRENE L. LOUH, Petitioners, v. BANK OF THE PHILIPPINE ISLANDS, Respondent.

  • G.R. No. 200349, March 06, 2017 - FE B. YABUT AND NORBERTO YABUT, SUBSTITUTED BY HIS HEIRS REPRESENTED BY CATHERINE Y. CASTILLO, Petitioners, v. ROMEO ALCANTARA, SUBSTITUTED BY HIS HEIRS REPRESENTED BY FLORA LLUCH ALCANTARA, Respondent.

  • G.R. No. 197899, March 06, 2017 - JOAQUIN LU, Petitioner, v. TIRSO ENOPIA, ROBERTO ABANES, ALEJANDRE BAGAS, SALVADOR BERNAL, SAMUEL CAHAYAG, ALEJANDRO CAMPUGAN, RUPERTO CERNA, JR., REYNALDO CERNA, PETER CERVANTES, LEONARDO CONDESTABLE, ROLANDO ESLOPOR, ROLLY FERNANDEZ, EDDIE FLORES, ROLANDO FLORES, JUDITO FUDOLIN, LEO GRAPANI, FELIX HUBAHIB, JERRY JUAGPAO, MARCIANO LANUTAN, JOVENTINO MATOBATO, ALFREDO MONIVA, VICTORIANO ORTIZ, JR., RENALDO PIALAN, ALFREDO PRUCIA, PONCIANO REANDO, HERMENIO REMEGIO, DEMETRIO RUAYA, EDGARDO RUSIANA, NESTOR SALILI, VICENTE SASTRELLAS, ROMEO SUMAYANG, and DESIDERIO TABAY, Respondents.

  • G.R. No. 202088, March 08, 2017 - MANUEL L. BAUTISTA, SPOUSES ANGEL SAHAGUN AND CARMELITA BAUTISTA, AND ANIANO L. BAUTISTA, Petitioners, v. MARGARITO L. BAUTISTA, Respondent.

  • A.C. NO. 11385, March 14, 2017 - ORTIGAS PLAZA DEVELOPMENT CORPORATION, REPRESENTED BY JANICE MONTERO, Complainant, v. ATTY. EUGENIO S. TUMULAK, Respondent.

  • G.R. No. 215383, March 08, 2017 - HON. KIM S. JACINTO-HENARES, IN HER OFFICIAL CAPACITY AS COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE, Petitioner, v. ST. PAUL COLLEGE OF MAKATI, Respondent.

  • A.M. No. 16-10-05-SB, March 14, 2017 - RE: MEDICAL CONDITION OF ASSOCIATE JUSTICE MARIA CRISTINA J. CORNEJO, SANDIGANBAYAN

  • G.R. No. 223751, March 15, 2017 - SECOND DIVISION MIGUEL "LUCKY" GUILLERMO AND AV MANILA CREATIVE PRODUCTION CO., Petitioners, v. PHILIPPINE INFORMATION AGENCY AND DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS, Respondents.

  • A.C. No. 11346, March 08, 2017 - DR. BASILIO MALVAR, Complainant, v. ATTY. CORA JANE P. BALEROS, Respondent.

  • G.R. No. 211010, March 07, 2017 - VICTORIA SEGOVIA, RUEL LAGO, CLARIESSE JAMI CHAN, REPRESENTING THE CARLESS PEOPLE OF THE PHILIPPINES; GABRIEL ANASTACIO, REPRESENTED BY HIS MOTHER GRACE ANASTACIO, DENNIS ORLANDO SANGALANG, REPRESENTED BY HIS MOTHER MAY ALILI SANGALANG, MARIA PAULINA CASTA�EDA, REPRESENTED BY HER MOTHER ATRICIA ANN CASTA�EDA, REPRESENTING THE CHILDREN OF THE PHILIPPINES AND CHILDREN OF THE FUTURE; AND RENATO PINEDA, JR., ARON KERR MENGUITO, MAY ALILI SANGALANG, AND GLYNDA BATHAN BATERINA, REPRESENTING CAR�OWNERS WHO WOULD RATHER NOT HAVE CARS IF GOOD PUBLIC TRANSPORTATION WERE SAFE, CONVENIENT, ACCESSIBLE AND RELIABLE, Petitioners, v. THE CLIMATE CHANGE COMMISSION, REPRESENTED BY ITS CHAIRMAN, HIS EXCELLENCY BENIGNO S. AQUINO III, AND ITS COMMISSIONERS MARY ANN LUCILLE SERING, HEHERSON ALVAREZ AND NADAREV SANO; DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS (DOTC) REPRESENTED BY ITS SECRETARY, HONORABLE JOSEPH ABAYA; DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (DPWH) AND THE ROAD BOARD, REPRESENTED BY ITS SECRETARY, HONORABLE ROGELIO SINGSON; DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT (DILG), REPRESENTED BY ITS SECRETARY, HONORABLE MANUEL ROXAS; DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES (DENR), REPRESENTED BY ITS SECRETARY, HONORABLE RAMON PAJE; DEPARTMENT OF BUDGET AND MANAGEMENT (DBM), REPRESENTED BY ITS SECRETARY, HONORABLE FLORENCIO ABAD; METROPOLITAN MANILA DEVELOPMENT AUTHORITY (MMDA), REPRESENTED BY ITS CHAIRMAN, FRANCIS TOLENTINO; DEPARTMENT OF AGRICULTURE (DA), REPRESENTED BY ITS SECRETARY, HONORABLE PROCESO ALCALA; AND JOHN DOES, REPRESENTING AS YET UNNAMED LOCAL GOVERNMENT UNITS AND THEIR RESPECTIVE LOCAL CHIEF EXECUTIVE, JURIDICAL ENTITIES, AND NATURAL PERSONS WHO FAIL OR REFUSE TO IMPLEMENT THE LAW OR COOPERATE IN THE IMPLEMENTATION OF THE LAW, Respondents.

  • G.R. No. 206037, March 13, 2017 - PHILIPPINE NATIONAL BANK, Petitioner, v. LILIBETH S. CHAN, Respondent.

  • G.R. No. 197482, March 29, 2017 - FORIETRANS MANUFACTURING CORP., AGERICO CALAQUIAN AND ALVIN MONTERO, Petitioners, v. DAVIDOFF ET. CIE SA & JAPAN TOBACCO, INC . (REPRESENTED BY SYCIP SALAZAR HERNANDEZ & GATMAITAN LAW OFFICE THRU ATTY. RONALD MARK LLENO), Respondents.

  • G.R. No. 218463, March 01, 2017 - HENRY R. GIRON, Petitioner, v. HON. EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR., HON. SANGGUNIANG PANLUNGSOD OF QUEZON CITY AND HON. KAGAWAD ARNALDO A. CANDO, Respondents.

  • G.R. No. 206891, March 15, 2017 - ERNESTO BROWN, Petitioner, v. MARSWIN* MARKETING, INC., AND SANY** TAN, REPRESENTED BY BERNADETTE S. AZUCENA, Respondents.

  • A.M. No. P-17-3634 [Formerly A.M. No. 16-04-94-RTC], March 01, 2017 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. ENRIQUE I. ALFONSO, COURT STENOGRAPHER III, REGIONAL TRIAL COURT, BRANCH 52, MANILA, Respondent.

  • G.R. No. 212815, March 01, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ENRILE DONIO Y UNTALAN, Accused-Appellant.

  • G.R. No. 205578, March 01, 2017 - GEORGIA OSME�A-JALANDONI, Petitioner, v. CARMEN A. ENCOMIENDA, Respondent.

  • G.R. No. 213137, March 01, 2017 - FLORDALIZA LLANES GRANDE, Petitioner, v. PHILIPPINE NAUTICAL TRAINING COLLEGE, Respondent.

  • G.R. No. 213390, March 15, 2017 - PEOPLE OF THE PHILPPINES, Plaintiff-Appellee, v. JESSIE GABRIELY GAJARDO, Accused-Appellant.

  • G.R. No. 200369, March 01, 2017 - UNION BANK OF THE PHILIPPINES, Petitioner, v. THE HONORABLE REGIONAL AGRARIAN REFORM OFFICER, THE HONORABLE PROVINCIAL AGRARIAN REFORM OFFICER, THE HONORABLE MUNICIPAL AGRARIAN REFORM OFFICER, MIGUEL L. CARASOCHO, GERARDO G. CARAAN, CATALINO P. CARAAN, PASCUAL N. CABRERA, FRANCISCO L. CABRERA, EMILIANA M. CABRERA, CESAR N. CABRERA, PONCIANO R. GARCIA, PEDRO R. GARCIA, MARCELINO R. GARCIA, AGUSTIN M. MARANAN, EUGENIO J. MARANAN, SILVERIO D. MARANAN, ARMANDO T. MARUDO, NENITA L. MARUDO, GUILLERMO C. NARVACAN, DAVID M. TERRENAL, DOROTEO C. TERRENAL, SARDO C. TERRENAL, CARMELITA M. DELA CRUZ, REMEGIO R. VILLAMAYOR, ANICETO C. DEJAN, MACARIO N. DEJAN, EULOGIA L. DIVINA, CELIA C. GARCIA, JOSEFA G. LARENA, MIGUEL M. LUMBRES, JUANITO E. NARVACAN, LUZVIMINDA PEREZ, SEBASTINO C. DELA CRUZ, DANILO P. GARCIA, HERMOGENES L. MARANAN, LEOPOLDO T. MARUDO, MIGUEL C. NATANAUAN, JOSE C. NATANAUAN, ARCADIO C. RIVERA, MAMERTO B. DEJAN, SEGUNDO C. DEJAN, GREGORIO N. ENRIQUEZ, SIMEON L. ALCANTARA, GAUDENCIO S. ALVEZ, AVELINO G. DE JESUS, GAUDENCIO P. DIMAPILIS, NEMESIO L. DIVINA, RODOLFO L. GARCIA, VALENTIN N. LE LEONA N. LLARENA, PONCIANO L. LLARENA, SERGIO N. LLARENA, PABLITO M. LUMBRES, VICTORIA L. MADAJAS, RODOLFO L. MARANAN, ANDRES S. MARANAN, MELECIA T. MARANAN APOLONIA VILLAMAYOR,JUANITO O. MERCADO, ARSENIO V. NATIVIDAD, CRISPIN M. NATIVIDAD, DANTE A. NATIVIDAD, ELADIO U. NATIVIDAD, FULGENCIO U. NATIVIDAD, GAUDENCIO M. NATIVIDAD, JUAN T. NATIVIDAD, PEDRO M. NATIVIDAD, JUAN P. CABRERA, BARTOLOME M. MICO, EDUARDO M. ONA, LUCAS G. ONA, JULIUS T. PODONAN, FELICISIMO T. RAMILO, FELIPE C. REDONDO, FELINO M. REDONDO, CLEMENTE R. SANGALANG, DOMINGA R. SUAREZ, ARMANDO V. VISPO, ALBERTO P. SALVADOR, FRANCISCO S. CARANDANG, AVELINO L. LLARENA, CELESTINO M. LLARENA, FRISCO N. LLARENA, GREGORIO N. LLARENA, CASIANO N. CABRERA, FLAVIANO N. CABRERA, SEDORO C. CABRERA, SLXTO M. CABRERA, VALERIANO L. CARINGAL, MARITA C. DEJAN, SOFRONIO V. CARAAN, CONRADO K. MERCADO, LEONIZA N. NARVACAN JUANITO E. NARVACAN, FELICIANO N. NARVACAN, FERNANDO C. MATANGUIHAN, LEONIDES A. MATANGUIHAN, NILO L. MATANGUIHAN, JUANITO A. NATIVIDAD, SERGIO M. NATANAUAN, BARTOLOME C. MATANGUIHAN, MARTIN M. NATANAUAN, FERNANDO G. MEDINA, LUCIA R. NATANAUAN, LOPE N. NATANAUAN, JUANA F. NATANAUAN, FRANCISCO G. NATANAUAN, BUENAVENTURA G. NATANAUAN, ANDRES M. NATANAUAN, CORNELIO L. NARVAEZ, LEONIZA T. ANNOYO, BRICCIO N. LUMBRES, CALIXTO R. LUMBRES, RODOLFO U. LLARENA, BENITA L. MADAJAS, MERCEDES L. MADAJAS, REMEDIOS A. MARUDO, FILOMENA D. MARANAN, ROLANDO N. MEDINA, RICARDO L. MARANAN, ANGEL A. UMANDAP, LUCIDO G. MED`INA, MENARDO G. MEDINA, MARIANO N. REGALADO, MARCIANO C. REDONDO, DAMASA D. REDONDO, LEONIDA R. RAMILO, SERGIO O. NATIVIDAD, RAFAEL T. MARANAN, DEMETRTO M. QUIJANO, LITA L. NARVAEZ, PETRONILO V. ARSENIO, CESARIO N. LLARENA, JUAN D. NARVAEZ, ANSELMO N. LLARENA, MACARIO N. DIJAN, FERNANDO M. ROBLES, LEONARDO N. TERRIBLE, LEONORA N. RIVERA, ELENA N. RIVERA, CATALINO P. CARAON, JUAN S. MARASIGAN, CELSO A. MERCADO, AND ERNESTO MANGUIAT, Respondents.; G.R. Nos. 203330-31 - UNION BANK OF THE PHILIPPINES, Petitioner, v. PETRONILO V. ARSENIO, CATALINO P. CARAAN, FRANCISCO S. CARANDANG, MACARIO N. DEJAN, ANSELMO L. LLARENA, ANSELMO T. LLARENA, CELESTINO M. LLARENA, CESARIO M. LLARENA, FRISCO N. LLARENA, GREGORIO N. LLARENA, CALIXTO R. LUMBRES, AGUSTIN N. MARANAN, EUGENIO T. MARANAN, JUAN L. MARASIGAN, ARMANDO T. MARUDO, MEDARDO G. MEDINA, CELSO A. MERCADO, FELICIANO N. NARVACAN, GUILLERMO C. NARVACAN, JUAN E. NARVACAN, JUANITO D. NARVAEZ, LITA L. NARVAEZ, DEMETRIO M. QUIJANO, LEONIDA R. RAMILO, ELENA M. RIVERA, FERNANDO M. ROBLES, DAVID M. TERRENAL, AND LEONARDO N. TERRIBLE, Respondents.

  • G.R. No. 224834, March 15, 2017 - JONATHAN Y. DEE, Petitioner, v. HARVEST ALL INVESTMENT LIMITED, VICTORY FUND LIMITED, BONDEAST PRIVATE LIMITED, AND ALBERT HONG HIN KAY, AS MINORITY SHAREHOLDERS OF ALLIANCE SELECT FOODS INTERNATIONAL, INC., AND HEDY S.C. YAP-CHUA, AS DIRECTOR AND SHAREHOLDER OF ALLIANCE SELECT FOODS INTERNATIONAL, INC., Respondents.; G.R. NO. 224871 - HARVEST ALL INVESTMENT LIMITED, VICTORY FUND LIMITED, BONDEAST PRIVATE LIMITED, ALBERT HONG HIN KAY, AS MINORITY SHAREHOLDERS OF ALLIANCE SELECT FOODS INTERNATIONAL, INC., AND HEDY S.C. YAP-CHUA, AS A DIRECTOR AND SHAREHOLDER OF ALLIANCE SELECT FOODS INTERNATIONAL, INC., Petitioners, v. ALLIANCE SELECT FOODS INTERNATIONAL, INC., GEORGE E. SYCIP, JONATHAN Y. DEE, RAYMUND K.H. SEE, MARY GRACE T. VERA-CRUZ, ANTONIO C. PACIS, ERWIN M. ELECHICON, AND BARBARA ANNE C. MIGALLOS, Respondents.

  • G.R. No. 179749, March 30, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EDDIE BARTE Y MENDOZA, Accused-Appellant.

  • G.R. No. 209057, March 15, 2017 - RENATO S. MARTINEZ, Petitioner, v. JOSE MARIA V. ONGSIAKO, Respondent.

  • A.M. No. MTJ-12-1813 (Formerly A.M. No. 12-5-42-MeTC), March 14, 2017 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. JUDGE ELIZA B. YU, METROPOLITAN TRIAL COURT, BRANCH 47, PASAY CITY, Respondent.; A.M. NO. 12-1-09-METC - RE: LETTER DATED 21 JULY 2011 OF EXECUTIVE JUDGE BIBIANO G. COLASITO AND THREE (3) OTHER JUDGES OF THE METROPOLITAN TRIAL COURT, PASAY CITY, FOR THE SUSPENSION OR DETAIL TO ANOTHER STATION OF JUDGE ELIZA B. YU, BRANCH 47, SAME COURT.; A.M. NO. MTJ-13-1836 (FORMERLY A.M. NO. 11-11-115- METC) - RE: LETTER DATED MAY 2, 2011 OF HON. ELIZA B. YU, PRESIDING JUDGE, METROPOLITAN TRIAL COURT, BRANCH 47, PASAY CITY.; A.M. NO. MTJ-12-1815 (FORMERLY OCA IPI NO. 11-2401-MTJ) - LEILANI A. TEJERO-LOPEZ, Complainant, v. JUDGE ELIZA B. YU, BRANCH 47, METROPOLITAN TRIAL COURT, PASAY CITY, Respondent.; OCA IPI NO. 11-2398-MTJ - JOSEFINA G. LABID, Complainant, v. JUDGE ELIZA B. YU, METROPOLITAN COURT, BRANCH CITY, TRIAL 47, PASAY CITY, Respondent.; OCA IPI NO. 11-2399-MTJ - AMOR V. ABAD, FROILAN ROBERT L. TOMAS, ROMER H. AVILES, EMELINA J. SAN MIGUEL, NORMAN D.S. GARCIA, MAXIMA SAYO AND DENNIS ECHEGOYEN, Complainants, v. HON. ELIZA B. YU, PRESIDING JUDGE, METROPOLITAN TRIAL COURT, BRANCH 47, PASAY CITY, Respondent.; OCA IPI NO. 11-2378-MTJ - EXECUTIVE JUDGE BIBIANO G. COLASITO, VICE EXECUTIVE JUDGE BONIFACIO S. PASCUA, JUDGE RESTITUTO V. MANGALINDAN, JR., JUDGE CATHERINE P. MANODON, MIGUEL C. INFANTE (CLERK OF COURT IV, OCC-METC), RACQUEL C. DIANO (CLERK OF COURT III, METC, BRANCH 45), EMMA ANNIE D. ARAFILES (ASSISTANT CLERK OF COURT, OCC-METC), PEDRO C. DOCTOLERO, JR. (CLERK OF COURT III, METC, BRANCH 44), LYDIA T. CASAS (CLERK OF COURT III, METC, BRANCH 46), ELEANOR N. BAYOG (LEGAL RESEARCHER,METC, BRANCH 45), LEILANIE A. TEJERO (LEGAL RESEARCHER, METC, BRANCH 46), ANA MARIA V. FRANCISCO (CASHIER I, OCC� METC), SOLEDAD J. BASSIG (CLERK III, OCC-METC), MARISSA MASHHOOR RASTGOOY (RECORDS OFFICER, OCC-METC), MARIE LUZ M. OBIDA (ADMINISTRATIVE OFFICER, OCC-METC), VIRGINIA D. GALANG (RECORDS OFFICER I, OCC-METC), AUXENCIO JOSEPH CLEMENTE (CLERK OF COURT III, METC, BRANCH 48), EVELYN P. DEPALOBOS (LEGAL RESEARCHER, METC, BRANCH 44), MA. CECILIA GERTRUDES R. SALVADOR (LEGAL RESEARCHER, METC, BRANCH 48), JOSEPH B. PAMATMAT (CLERK III, OCC- METC), ZENAIDA N. GERONIMO (COURT STENOGRAPHER, OCC-METC), BENJIE V. ORE (PROCESS SERVER, OCC-METC), FORTUNATO E. DIEZMO (PROCESS SERVER, OCC- METC), NOMER B. VILLANUEVA (UTILITY WORKER, OCC-METC), ELSA D. GARNET (CLERK III, OCC� METC), FATIMA V. ROJAS (CLERK III, OCC-METC), CAYANAN (CLERK III, METC, BRANCH 45), MANOLO EDUARDO E. EBREO (SHERIFF ILL, METC, BRANCH 45), RONALYN T. ALMARVEZ (COURT STENOGRAPHER II, METC, BRANCH 45), MA. VICTORIA C. OCAMPO (COURT STENOGRAPHER II, METC, BRANCH 45), ELIZABETH LIPURA (CLERK III METC, BRANCH 45), MARY ANN J. MANUEL E. GARCIA (PROCESS SERVER, METC, BRANCH 45), EDWINA A. JUROK (UTILITY WORKER, OCC-METC), ARMINA B. ALMONTE (CLERK III, OCC-METC), ELIZABETH G. VILLANUEVA (RECORDS OFFICER, METC, BRANCH 44), ERWIN RUSS B. RAGASA (SHERIFF III, METC, BRANCH 44), BIEN T. CAMBA (COURT STENOGRAPHER II, METC, BRANCH 44), MARLON M. SULIGAN (COURT STENOGRAPHER II, METC, BRANCH 44), CHANDA B. TOLENTINO (COURT STENOGRAPHER II, METC, BRANCH 44), FERDINAND R. MOLINA (COURT INTERPRETER, METC, BRANCH 44), PETRONILO C. PRIMACIO, JR. (PROCESS SERVER, METC, BRANCH 45), EDWARD ERIC SANTOS (UTILITY WORKER, METC, BRANCH 45), EMILIO P. DOMINE (UTILITY WORKER, METC, BRANCH 45), ARNOLD P. OBIAL (UTILITY WORKER, METC, BRANCH 44), RICARDO E. LAMPITOC (SHERIFF III, METC, BRANCH 46), JEROME H. AVILES (COURT STENOGRAPHER II, METC, BRANCH 46), ANA LEA M. ESTACIO (COURT STENOGRAPHER II, METC, BRANCH 46), LANIE F. AGUINALDO (CLERK III, METC, BRANCH 44), JASMINE L. LINDAIN (CLERK III, METC, BRANCH 44), RONALDO S. QUIJANO (PROCESS SERVER, METC, BRANCH 44), DOMINGO H. HOCOSOL (UTILITY WORKER, METC, BRANCH 48), EDWIN P. UBANA (SHERIFF III, METC, BRANCH 48), MARVIN 0. BALICUATRO (COURT STENOGRAPHER II, METC, BRANCH 48), MA. LUZ D. DIONISIO (COURT STENOGRAPHER II, METC, BRANCH 48), MARIBEL A. MOLINA (COURT STENOGRAPHER II, METC, BRANCH 48), CRISTINA E. LAMPITOC (COURT STENOGRAPHER II, METC, BRANCH 46), MELANIE DC. BEGASA (CLERK III, METC, BRANCH 46), EVANGELINE M. CHING (CLERK III, METC, BRANCH 46), LAWRENCE D. PEREZ (PROCESS SERVER, METC, BRANCH 46), EDMUNDO VERGARA (UTILITY WORKER, METC, BRANCH 46), AMOR V. ABAD (COURT INTERPRETER, METC, BRANCH 47), ROMER H. AVILES (COURT STENOGRAPHER II, METC, BRANCH 47), FROILAN ROBERT L. TOMAS (COURT STENOGRAPHER II, METC, BRANCH 47), MAXIMA C. SA YO (PROCESS SERVER, BRANCH 47), SEVILLA B. DEL CASTILLO (COURT INTERPRETER, METC, BRANCH 48), AIDA JOSEFINA IGNACIO (CLERK III, METC, BRANCH 48), BENIGNO A. MARZAN (CLERK ILL, METC, BRANCH 48), KARLA MAE R. PACUNAYEN (CLERK ILL, METC, BRANCH 48), IGNACIO M. GONZALES (PROCESS SERVER, METC, BRANCH 48), EMELINA J. SAN MIGUEL (RECORDS OFFICER, OCC, DETAILED AT BRANCH 47), DENNIS M. ECHEGOYEN (SHERIFF III, OCC-METC), NORMAN GARCIA (SHERIFF III, METC, BRANCH 47), NOEL G. LABID (UTILITY WORKER I, BRANCH 47), Complainants, v. HON. ELIZA B. YU, PRESIDING JUDGE, METROPOLITAN TRIAL COURT, BRANCH 47, PASAY CITY, Respondent.; OCA IPI NO. 12-2456-MTJ - JUDGE BIBIANO G. COLASITO, JUDGE BONIFACIO S. PASCUA, JUDGE RESTITUTO V. MANGALINDAN, JR. AND CLERK OF COURT MIGUEL C. INFANTE, Complainants, v. HON. ELIZA B. YU, PRESIDING JUDGE, METROPOLITAN TRIAL COURT, BRANCH 47, PASAY CITY, Respondent.; A.M. NO. MTJ-13-1821 - JUDGE EMILY L. SAN GASPAR-GITO, METROPOLITAN TRIAL COURT, BRANCH 20, MANILA, Complainant, v. JUDGE ELIZA B. YU, METROPOLITAN TRIAL COURT, BRANCH 47, PASAY CITY, Respondent.

  • G.R. No. 220785, March 01, 2017 - MA. LORENA TICONG, Petitioner, v. MANUEL A. MALIM, MINDA ABANGAN AND MAY MACAL, Respondents.; G.R. NO. 222887 - PATROCINIO S. TICONG AND WILMA T. LAO, Petitioners, v. MANUEL A. MALIM, MINDA ABANGAN AND MAY MACAL, Respondents.

  • G.R. No. 221134, March 01, 2017 - OFFICE OF THE OMBUDSMAN-MINDANAO, Petitioner, v. RICHARD T. MARTEL AND ABEL A. GUI�ARES, Respondents.

  • G.R. No. 216637, March 07, 2017 - AGAPITO J. CARDINO, Petitioner, v. COMMISSION ON ELECTIONS EN BANC AND ROSALINA G. JALOSJOS A.K.A. ROSALINA JALOSJOS JOHNSON, Respondents.

  • A.M. No. RTJ-10-2219, March 07, 2017 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. RETIRED JUDGE PABLO R. CHAVEZ, FORMER PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 87, ROSARIO, BATANGAS, ATTY. TEOFILO A. DIMACULANGAN, JR., CLERK OF COURT VI, MR. ARMANDO ERMELITO M. MARQUEZ, COURT INTERPRETER III, MS. EDITHA E. BAGSIC, COURT INTERPRETER III, AND MR. DAVID CAGUIMBAL, PROCESS SERVER, ALL OF REGIONAL TRIAL COURT, BRANCH 87, ROSARIO, BATANGAS, Respondents.; A.M. No. 12-7-130-RTC - RE: UNDATED ANONYMOUS LETTER-COMPLAINT AGAINST THE PRESIDING JUDGE, CLERK OF COURT AND COURT STENOGRAPHER OF THE REGIONAL TRIAL COURT, BRANCH 87, ROSARIO, BATANGAS.

  • G.R. No. 175726, March 22, 2017 - LAND BANK OF THE PHILIPPINES, Petitioner, v. HEIRS OF ANTONIO MARCOS, SR., NAMELY: ANITA M. RUBIO, LOLITA M. PELINO, ANTONIO MARCOS, JR. AND RAMIRO D. MARCOS, Respondents.

  • G.R. No. 213943, March 22, 2017 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PHILIPPINE DAILY INQUIRER, INC., Respondent.

  • G.R. No. 222980, March 20, 2017 - LOURDES C. RODRIGUEZ, Petitioner, v. PARK N RIDE INC./VICEST (PHILS) INC./GRAND LEISURE CORP./SPS. VICENTE & ESTELITA B. JAVIER, Respondents.

  • G.R. No. 192648, March 15, 2017 - DE OCAMPO MEMORIAL SCHOOLS, INC., Petitioner, v. BIGKIS MANGGAGAWA SA DE OCAMPO MEMORIAL SCHOOL, INC., Respondent.

  • G.R. No. 199141, March 08, 2017 - LAND BANK OF THE PHILIPPINES, Petitioner, v. HEIRS OF JOSE TAPULADO, NAMELY, TOMASA, LORENZO, TERESITA, JOSE, JR., ELISA, ROMEO, LETECIA, ALL SURNAMED TAPULADO, Respondents.

  • G.R. No. 224900, March 15, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. NESTOR M. BUGARIN, Accused-Appellants.

  • G.R. No. 193987, March 13, 2017 - LAND BANK OF THE PHILIPPINES, Petitioner, v. PHIL-AGRO INDUSTRIAL CORPORATION, Respondent.

  • G.R. No. 192536, March 15, 2017 - DEMETRIO R. ALCANTARA, Petitioner, v. REPUBLIC OF THE PHILIPPINES, THRU ITS AGENCY, BUREAU OF INTERNAL REVENUE, REVENUE REGION NO. 11-B, DAVAO CITY; AMERIGO D. VILLEGAS, REVENUE ENFORCEMENT OFFICER, REVENUE REGION NO. 11-B; TEODORICA R. ARCEGA, ASSISTANT REGIONAL DIRECTOR, BIR REVENUE REGION NO. 11-B; JOSE C. BATAUSA, REGIONAL DIRECTOR, BIR REVENUE REGION NO. 11-B; THEMISTOCLES R. MONTALBAN, ASSISTANT COMMISSIONER, COLLECTION SERVICE OF BIR; REGISTER OF DEEDS OF DAVAO CITY; AND MAXIMO LAGAHIT, Respondents.

  • G.R. No. 211937, March 21, 2017 - ROSEMARIE B. BINTUDAN, Petitioner, v. THE COMMISSION ON AUDIT, Respondents.

  • G.R. No. 225644, March 01, 2017 - THE PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. EDWIN TUARDON Y ROSALIA, Accused-Appellants.

  • G.R. No. 193069, March 15, 2017 - NSC HOLDINGS (PHILIPPINES), INC., Petitioner, v. TRUST INTERNATIONAL PAPER CORPORATION (TIPCO) AND ATTY. MONICO JACOB, Respondents.

  • G.R. No. 198209, March 22, 2017 - ALEXIS C. ALMENDRAS, Petitioner, v. SOUTH DAVAO DEVELOPMENT CORPORATION, INC., (SODACO), ROLANDO SANCHEZ, LEONARDO DALWAMPO AND CARIDAD C. ALMENDRAS, Respondents.

  • G.R. No. 192353, March 15, 2017 - MERCEDITA C. COOMBS, Petitioner, v. VICTORIA C. CASTA�EDA, VIRGILIO VELOSO SANTOS, SPS. PANCHO & EDITH LEVISTE, BPI FAMILY SAVINGS BANK AND THE REGISTER OF DEEDS OF MUNTINLUPA CITY, Respondents.

  • G.R. No. 194199, March 22, 2017 - PROVINCE OF CAMARINES SUR, REPRESENTED BY GOVERNOR LUIS RAYMUND F. VILLAFUERTE, JR., Petitioner, v. BODEGA GLASSWARE, REPRESENTED BY ITS OWNER JOSEPH D. CABRAL, Respondent.

  • A.M. No. 10-4-19-SC, March 07, 2017 - RE: LETTER OF TONY Q. VALENCIANO, HOLDING OF RELIGIOUS RITUALS AT THE HALL OF JUSTICE BUILDING IN QUEZON CITY

  • G.R. No. 199810, March 15, 2017 - BEVERLY ANNE C. YAP, Petitioner, v. REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE REGIONAL EXECUTIVE DIRECTOR, DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES (DENR), Respondent.

  • G.R. No. 225599, March 22, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CHRISTOPHER MEJARO ROA, Accused-Appellant.

  • G.R. No. 164749, March 15, 2017 - ROMULO ABROGAR AND ERLINDA ABROGAR, Petitioners, v. COSMOS BOTTLING COMPANY AND INTERGAMES, INC., Respondents.

  • G.R. No. 214864, March 22, 2017 - PHILIPPINE PORTS AUTHORITY (PPA), REPRESENTED BY OSCAR M.SEVILLA, GENERAL MANAGER, BENJAMIN B. CECILIO, ASSISTANT MANAGER FOR OPERATIONS, AND SISALI B. ARAP, PORT MANAGER, Petitioner, v. NASIPIT INTEGRATED ARRASTRE AND STEVEDORING SERVICES, INC. (NIASSI), REPRESENTED BY RAMON CALO, Respondents.

  • G.R. No. 226475, March 13, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. CYRUS VILLANUEVA Y ISORENA ALIAS "TUTOY" AND ALVIN SAYSON Y ESPONCILLA ALIAS "ALVIN TALANGKA", Accused-Appellants.

  • G.R. No. 200396, March 22, 2017 - MARTIN VILLAMOR Y TAYSON, AND VICTOR BONAOBRA Y GIANAN, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 210289, March 20, 2017 - TSM SHIPPING PHILS., INC. AND/OR DAMPSKIBSSELSKABET NORDEN A/S AND/OR CAPT. CASTILLO, Petitioners, v. LOUIE L. PATI�O, Respondent.

  • G.R. No. 211504, March 08, 2017 - FEDERAL BUILDERS, INC., Petitioner, v. POWER FACTORS, INC., Respondent.

  • G.R. No. 183399, March 20, 2017 - ROGEL ORTIZ, Petitioner, v. DHL PHILIPPINES CORPORATION, ET AL., Respondents.

  • G.R. No. 182409, March 20, 2017 - FELIX PLAZO URBAN POOR SETTLERS COMMUNITY ASSOCIATION, INC., Petitioner, v. ALFREDO LIPAT, SR. AND ALFREDO LIPAT, JR., Respondents.

  • G.R. No. 227155, March 28, 2017 - JOEL T. MATURAN, Petitioner, v. COMMISSION ON ELECTIONS AND ALLAN PATI�O, Respondents.

  • G.R. No. 197762, March 07, 2017 - CAREER EXECUTIVE SERVICE BOARD REPRESENTED BY CHAIRPERSON BERNARDO P. ABESAMIS, EXECUTIVE DIRECTOR MA. ANTHONETTE VELASCO-ALLONES, AND DEPUTY EXECUTIVE DIRECTOR ARTURO M. LACHICA, Petitioner, v. CIVIL SERVICE COMMISSION REPRESENTED BY CHAIRMAN FRANCISCO T. DUQUE III AND PUBLIC ATTORNEY'S OFFICE, CHIEF PUBLIC ATTORNEY PERSIDA V. RUEDA-ACOSTA, DEPUTY CHIEF PUBLIC ATTORNEYS MACAPANGCAT A. MAMA, SYLVESTRE A. MOSING, REGIONAL PUBLIC ATTORNEYS CYNTHIA M. VARGAS, FRISCO F. DOMALSIN, TOMAS B. PADILLA, RENATO T. CABRIDO, SALVADOR S. HIPOLITO, ELPIDIO C. BACUYAG, DIOSDADO S. SAVELLANO, RAMON N. GOMEZ, MARIE G-REE R. CALINAWAN, FLORENCIO M. DILOY, EDGARDO D. GONZALEZ, NUNILA P. GARCIA, FRANCIS A. CALATRAVA, DATUMANONG A. DUMAMBA, EDGAR Q. BALANSAG, PUBLIC ATTORNEY IV MARVIN R. OSIAS, PUBLIC ATTORNEY IV HOWARD B. AREZA, PUBLIC ATTORNEY IV IMELDA C. ALFORTE-GANANCIAL, Respondents.

  • G.R. No. 224295, March 22, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ARIEL S. MENDOZA, Accused-Appellant.

  • G.R. No. 206590, March 27, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MYRNA GAYOSO Y ARGUELLES, Accused-Appellant.

  • G.R. No. 213500, March 15, 2017 - OFFICE OF THE OMBUDSMAN AND THE FACT-FINDING INVESTIGATION BUREAU (FFIB), OFFICE OF THE DEPUTY OMBUDSMAN FOR THE MILITARY AND OTHER LAW ENFORCEMENT OFFICES (MOLEO), Petitioners, v. PS/SUPT. RAINIER A. ESPINA, Respondent.

  • G.R. No. 185627, March 15, 2017 - SPOUSES BERNARDITO AND ARSENIA GAELA (DECEASED), SUBSTITUTED BY HER HEIRS NAMELY: BERNARDITO GAELA AND JOSELINE E. PAGUIRIGAN, Petitioners, v. SPOUSES TAN TIAN HEANG AND SALLY TAN, Respondents.

  • G.R. No. 198799, March 20, 2017 - BANK OF THE PHILIPPINE ISLANDS, Petitioner, v. AMADO M. MENDOZA AND MARIA MARCOS VDA. DE MENDOZA, Respondents.

  • G.R. No. 213020, March 20, 2017 - PUERTO AZUL LAND, INC. AND TERNATE UTILITIES, INC., Petitioners, v. EXPORT INDUSTRY BANK, INC., (FORMERLY NAMED URBAN BANK, INC.), THROUGH ITS TRUST DEPARTMENT (FORMERLY NAMED URBAN TRUST DEPARTMENT); PACIFIC WIDE HOLDINGS, INCORPORATED; PHILIPPINE BUSINESS BANK - TRUST AND INVESTMENT CENTER; HON. RACQUELEN ABARY-VASQUEZ, IN HER CAPACITY AS EXECUTIVE JUDGE, AND ATTY. MARIVIC S. TIBAYAN, IN HER CAPACITY AS CLERK OF COURT AND EX-OFFICIO SHERIFF, BOTH OF THE REGIONAL TRIAL COURT OF PASAY CITY, Respondents.

  • G.R. No. 192345, March 29, 2017 - LAND BANK OF THE PHILIPPINES, Petitioner, v. SPOUSES ESTEBAN AND CRESENCIA CHU, Respondents.

  • G.R. No. 193828, March 27, 2017 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE MANILA INTERNATIONAL AIRPORT AUTHORITY (MIAA), Petitioner, v. HEIRS OF ELADIO SANTIAGO C/O SABAS SANTIAGO AND JERRY T. YAO, Respondents.

  • G.R. No. 227398, March 22, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ANASTACIO HEMENTIZA Y DELA CRUZ, Accused-Appellant.

  • G.R. No. 205855, March 29, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. KING REX A. AMBATANG, Accused-Appellant.

  • G.R. No. 215742, March 22, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOSE BELMAR UMAPAS Y CRISOSTOMO, Accused-Appellants.

  • G. R. No. 184917, March 13, 2017 - JESSIE M. DOROTEO (DECEASED), REPRESENTED BY HIS SISTER, LUCIDA D. HERMIS, Petitioner, v. PHILIMARE INCORPORATED, BONIFACIO GOMEZ, AND/OR FIL CARGO SHIPPING CORP., Respondents.; G. R. No. 184932, March 13, 2017 - PHILIMARE INCORPORATED, BONIFACIO GOMEZ, AND/OR FIL CARGO SHIPPING CORP., Petitioners, v. JESSIE M. DOROTEO (DECEASED), REPRESENTED BY HIS SISTER, LUCIDA D. HERMIS, Respondent.

  • G.R. No. 211335, March 27, 2017 - MST MARINE SERVICES (PHILIPPINES), INC., THOME SHIP MANAGEMENT PTE LTD. AND/OR ALFONSO RANJO DEL CASTILLO, Petitioners, v. TEODY D. ASUNCION, Respondents.

  • A.C. No. 5333, March 13, 2017 - ROSA YAP PARAS, Complainant, v. JUSTO DE JESUS PARAS, Respondent.

  • G.R. No. 180654, March 06, 2017 - NATIONAL POWER CORPORATION, Petitioner, v. PROVINCIAL GOVERNMENT OF BATAAN, SANGGUNIANG PANLALAWIGAN OF BATAAN, PASTOR B. VICHUACO (IN HIS OFFICIAL CAPACITY AS PROVINCIAL TREASURER OF BATAAN) AND THE REGISTER OF DEEDS OF THE PROVINCE OF BATAAN, Respondents.

  • A.C. No. 11043, March 08, 2017 - LIANG FUJI, Complainant, v. ATTY. GEMMA ARMI M. DELA CRUZ, Respondent.

  • G.R. No. 207146, March 15, 2017 - SPOUSES LARRY AND ROSARITA WILLIAMS, Petitioners, v. RAINERO A. ZERDA, Respondent.

  • G.R. No. 195021, March 15, 2017 - NICOLAS VELASQUEZ AND VICTOR VELASQUEZ, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 188400, March 08, 2017 - MARIA TERESA B. TANI-DE LA FUENTE, Petitioner, v. RODOLFO DE LA FUENTE, JR., Respondent.

  • G.R. No. 214757, March 29, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. TIRSO SIBBU, Accused-Appellant.

  • G.R. No. 189218, March 22, 2017 - OUR LADY OF LOURDES HOSPITAL, Petitioner, v. SPOUSES ROMEO AND REGINA CAPANZANA, Respondents.

  • G.R. No. 225593, March 20, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. PALA TOUKYO Y PADEP, Accused-Appellant.

  • G.R. No. 186088, March 22, 2017 - WILTON DY AND/OR PHILITES ELECTRONIC & LIGHTING PRODUCTS, Petitioner, v. KONINKLIJKE PHILIPS ELECTRONICS, N.V., Respondent.

  • G.R. No. 178591, March 29, 2017 - SM SYSTEMS CORPORATION (FORMERLY SPRINGSUN MANAGEMENT SYSTEMS CORPORATION), Petitioner, v. OSCAR CAMERINO, EFREN CAMERINO, CORNELIO MANTILE, DOMINGO ENRIQUEZ AND HEIRS OF NOLASCO DEL ROSARIO, Respondents.

  • G.R. No. 224943, March 20, 2017 - JORGE B. NAVARRA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 181984, March 20, 2017 - REPUBLIC OF THE PHILIPPINES THROUGH ITS TRUSTEE, THE PRIVATIZATION AND MANAGEMENT OFFICE, Petitioner, v. PHILIPPINE INTERNATIONAL CORPORATION, Respondent.

  • G.R. No. 215820, March 20, 2017 - ERLINDA DINGLASAN DELOS SANTOS AND HER DAUGHTERS, NAMELY, VIRGINIA, AUREA, AND BINGBING, ALL SURNAMED DELOS SANTOS, Petitioners, v. ALBERTO ABEJON AND THE ESTATE OF TERESITA DINGLASAN ABEJON, Respondents.

  • G.R. No. 193887, March 29, 2017 - SPOUSES DENNIS ORSOLINO AND MELODY ORSOLINO, Petitioners, v. VIOLETA FRANY, Respondents.

  • G.R. No. 226622, March 14, 2017 - COMMISSION ON ELECTIONS, Petitioner, v. BAI HAIDY D. MAMALINTA, Respondent.

  • G.R. No. 200285, March 20, 2017 - FELIX B. TIU, Petitioner, v. SPOUSES JACINTO JANGAS AND PETRONILA MERTO� JANGAS, MARIA G. ORTIZ, MELENCIO ORTIZ, MERLA M. KITANE, PACITO KITANE, CANDELARIA RUSIANA, RODRIGO RUSIANA, JUANA T. JALANDONI, ADELAIDA P. RAGAY AND TEOFISTO RAGAY, SR., Respondents.

  • G.R. No. 225608, March 13, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ALBERTO ALEJANDRO Y RIGOR AND JOEL ANGELES Y DE JESUS, Accused-Appellants.

  • G.R. No. 193719, March 21, 2017 - SAMSON R. PACASUM, SR., Petitioner, v. ATTY. MARIETTA D. ZAMORANOS, Respondent.

  • G.R. No. 206103, March 29, 2017 - LYDIA LAVAREZ, MARGARITA LAVAREZ, WILFREDO LAVAREZ, GREGORIO LAVAREZ, LOURDES LAVAREZ-SALVACION, NORLIE LAVAREZ,* G.J. LAVAREZ, GIL LAVAREZ, AND GAY NATALIE LAVAREZ, PETITIONERS, GODOFREDO LAVAREZ, LETICIA LAVAREZ, LUIS LAVAREZ, REMEDIOS V. ZABALLERO, JOSEPHINE V. ZABALLERO FERNANDO V. ZABALLERO, VALENTA V. ZABALLERO, MILAGROS Z. VERGARA, VALETA Z. REYES, AMADO R. ZABALLERO, EMMANUEL R. ZABALLERO, AND FLORENTINO R. ZABALLERO, Petitioners, v. ANGELES S. GUEVARRA, AUGUSTO SEVILLA, JR., ASTERIA S. YRA, ANTONIO SEVILLA, ALBERTO SEVILLA, ADELINA S. ALVAREZ, ARISTEO SEVILLA AND THE REGISTER OF DEEDS OF LUCENA CITY, Respondents.

  • G.R. No. 188467, March 29, 2017 - RENATO MA. R. PERALTA, Petitioner, v. JOSE ROY RAVAL, Respondent.; G.R. No. 188764 - JOSE ROY B. RAVAL, Petitioner, v. RENATO MA. R. PERALTA, Respondent.

  • A.M. No. 14-10-339-RTC, March 07, 2017 - RE: FINDINGS ON THE JUDICIAL AUDIT CONDUCTED IN REGIONAL TRIAL COURT, BRANCH 8, LA TRINIDAD, BENGUET.; A.M. No. RTJ-16-2446 [FORMERLY A.M. No. 14-3-53-RTC] - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. JUDGE MARYBELLE L. DEMOT�MARI�AS, REGIONAL TRIAL COURT, BRANCH 8, LA TRINIDAD, BENGUET, Respondent.

  • G.R. No. 216120, March 29, 2017 - PHILIPPINE TRUST COMPANY (ALSO KNOWN AS PHILTRUST BANK), Petitioner, v. REDENTOR R. GABINETE, SHANGRILA REALTY CORPORATION AND ELISA T. TAN, Respondents.

  • G.R. No. 205745, March 08, 2017 - CAPISTRANO DAAYATA, DEXTER SALISI, AND BREGIDO MALACAT, JR., Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 205657, March 29, 2017 - INTERNATIONAL EXCHANGE BANK NOW UNION BANK OF THE PHILIPPINES, Petitioner, v. SPOUSES JEROME AND QUINNIE BRIONES, AND JOHN DOE, Respondents.

  • G.R. No. 191545, March 29, 2017 - HEIRS OF AUGUSTO SALAS, JR., REPRESENTED BY TERESITA D. SALAS, Petitioners, v. MARCIANO CABUNGCAL, SERAFIN CASTILLO, DOMINGO M. MANTUANO, MANOLITO D. BINAY, MARIA M. CABUNGCAL, REMON C. RAMOS, NENITA R. BINAY, DOMINGO L. MANTUANO, NENITA L. GUERRA, ROSALINA B. MANTUANO, DOMINADOR C. CASTILLO, LEALINEM. CABUNGCAL, ALBERTO CAPULOY, ALFREDO VALENCIA, MARIA L. VALENCIA, GERARDO GUERRA, GREGORIO M. LATAYAN, REMEDIOS M. GUEVARRA,JOSE C. BASCONCILLO, APLONAR TENORIO, JULIANA V. SUMAYA, ANTONIO C. HERNANDEZ, VERONICA MILLENA, TERSITA D.C. CASTILLO, DANTE M. LUSTRE, EFIPANIO M. CABUNGCAL, NESTOR V. LATINA, NENITA LLORCA, ROMEL L. LOMIDA, MARILOU CASTILLO, RUBEN CASTILLO, ARNOLD MANALO, RICARDO CAPULOY, AMELITA CALIMBAS, ROSALITA C. ELFANTE, LANIE CAMPIT, RODILLO RENTON, RUSTICO AMAZONA, LUZVIMINDA DE OCAMPO, DANILO DE OCAMPO, JOSE DARWIN LISTANCO, NEMESIO CABUNGCAL, RENATO ALZATE, BERNARDO AQUINO, RODRIGO CABUNGCAL, CHONA G. AGUILA, ROSA M. MANTUANO, ALLAN M. LUSTRE, FELIPE LOQUEZ, DOMINGO MANALO, DOMINADOR M. MANALO, JENNIFER H. MALIBIRAN, FELIXBERTO RITAN, LEONILA FERRER, TOMAS M. LORENO, CELSO VALENCIA, CONSTANTINO LUSTRE, REYNALDO C. MALIBIRAN, ORLANDO C. MALIBIRAN, RICARDO LLAMOSO AND SANTA DIMAYUGA, REPRESENTED BY JOSE C. BASCONILLO, Respondents.

  • G.R. No. 220940, March 20, 2017 - JOY VANESSA M. SEBASTIAN, Petitioner, v. SPOUSES NELSON C. CRUZ AND CRISTINA P. CRUZ AND THE REGISTER OF DEEDS FOR THE PROVINCE OF PANGASINAN, Respondents.

  • G.R. No. 212161, March 29, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JUANITO ENTRAMPAS, Accused-Appellant.

  • G.R. No. 214536, March 13, 2017 - MEDEL CORONEL Y SANTILLAN, RONALDO PERMEJO Y ABARQUEZ, NESTOR VILLAFUERTE Y SAPIN AND JOANNE OLIVAREZ Y RAMOS, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 225965, March 13, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. PUYAT MACAPUNDAG Y LABAO, Accused-Appellant.

  • G.R. No. 188681, March 08, 2017 - FRANCISCO T. BACULI, Petitioner, v. OFFICE OF THE PRESIDENT, Respondent.; G.R. No. 201130, March 8, 2017 - THE SECRETARY OF AGRARIAN REFORM, AND THE REGIONAL DIRECTOR OF AGRARIAN REFORM, REGION 2, Petitioners, v. FRANCISCO T. BACULI, Respondent.

  • G.R. No. 220054, March 27, 2017 - DEOGRACIA VALDERRAMA, Petitioner, v. PEOPLE OF THE PHILIPPINES, AND JOSEPHINE ABL VIGDEN, Respondents.

  • G.R. No. 216015, March 27, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JESUSANO ARCENAL Y AGUILAN, Accused-Appellants.