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Philippine Supreme Court Jurisprudence > Year 2019 > March 2019 Decisions > G.R. No. 211839 - PRIVATIZATION AND MANAGEMENT OFFICE, PETITIONER, v. COURT OF TAX APPEALS AND CITY GOVERNMENT OF TACLOBAN, RESPONDENTS.:




G.R. No. 211839 - PRIVATIZATION AND MANAGEMENT OFFICE, PETITIONER, v. COURT OF TAX APPEALS AND CITY GOVERNMENT OF TACLOBAN, RESPONDENTS.

PHILIPPINE SUPREME COURT DECISIONS

SECOND DIVISION

G.R. No. 211839, March 18, 2019

PRIVATIZATION AND MANAGEMENT OFFICE, PETITIONER, v. COURT OF TAX APPEALS AND CITY GOVERNMENT OF TACLOBAN, RESPONDENTS.

D E C I S I O N

J. REYES, JR., J.:

This Petition for Certiorari under Rule 65 of the 1997 Rules of Court assails the Resolutions of the Court of Tax Appeals (CTA) En Banc in C.T.A. EB Case No. 901, as follows:

a)
Resolution dated February 7, 20131 which, although it granted petitioner Privatization and Management Office's (PMO's) Motion for Suspension of Collection of Real Property Tax and Cancellation of Warrants of Levy, it however required the posting/filing of a surety bond equivalent to one and one-half of the amount sought to be collected;


b)
Resolution dated March 1, 20132 which declared as moot the Motion for Exemption from Posting of Surety Bond filed by PMO and the Philippine Tourism Authority (PTA, now Tourism Infrastructure and Enterprise Zone Authority [TIEZA]), as the latter had already posted the required surety bond; and


c)
Resolution dated January 29, 2014,3 which denied PMO's Motion for Reconsideration.

The PMO (petitioner), the Province of Leyte and the PTA are the owners of the Leyte Park Hotel, Inc. (LPHI), a real property with improvement situated within the territorial and taxing jurisdiction of private respondent City Government of Tacloban (respondent City).4

The facilities of LPHI were leased out to Unimaster Conglomeration, Inc. (UCI) for a monthly rental of P300,000.00 for a period of 12 years.5 Meanwhile, respondent City sent several demand letters to UCI for it to pay the real property taxes of LPHI in the amount of P23,377,353.08.6

However, despite repeated demands by respondent City, the real property taxes remained unpaid. Hence, on December 15, 2004, respondent City filed a complaint for Collection of Sum of Money before the CTA Special First Division, against the LPHI and UCI. Thereafter, respondent City amended its complaint and impleaded additional defendants, namely: The Province of Leyte, the PTA and the petitioner. Petitioner filed its Answer and argued, among others, that the liability to pay real property taxes devolves on UCI pursuant to Section 234 of the Local Government Code.

After trial, the CTA Special First Division rendered a Decision7 dated November 15, 2011 in CTA OC No. 012 holding UCI liable for the payment of the unpaid real property taxes. UCI moved to reconsider but the same was denied. Aggrieved, UCI filed a Petition for Review with the CTA En Banc. During the pendency of the aforesaid petition, respondent City filed a Motion for Execution Pending Appeal before the CTA Special First Division but the motion was denied. Despite the CTA denial, respondent City still issued warrants of levy against the properties of petitioner, allegedly to place the subject properties for auction.

On December 6, 2012, petitioner filed a Motion for Suspension of Collection of Real Property Tax and Cancellation of Warrants of Levy before the CIA En Banc.

On February 7, 2013, the CTA En Banc issued the now assailed Resolution granting petitioner's Motion for Suspension of Collection of Real Property Tax and Cancellation of Warrants of Levy conditioned on its filing of a surety bond equivalent to one and one-half of the amount sought to be collected by respondent City.

On February 14, 2013, petitioner filed a Motion for Exemption from Posting of Surety Bond on the ground that national government agencies and instrumentalities, such as petitioner, are not, and should not be required to file any bond as there should be no doubt as to the solvency of the Republic of the Philippines. However, as a precautionary measure, petitioner filed on February 15, 2013 its Compliance Ad Cautelam and filed a Government Service Insurance System (GSIS) Surety Bond in order to ensure suspension of the collection of the real property tax being sought by the respondent City and prevent execution of the warrants of levy.

On March 1, 2013, the CTA En Banc issued the assailed Resolution which considered petitioner's Motion for Exemption from Posting of Surety Bond as moot by virtue of the latter's filing of the aforementioned surety bond. On April 3, 2013, petitioner filed a Motion for Reconsideration but the same was denied in another assailed Resolution dated January 29, 2014.

Dissatisfied, petitioner filed the instant petition for certiorari on the ground that respondent CTA committed grave abuse of discretion amounting to lack or in excess of jurisdiction in:

  1. DIRECTING PETITIONER, THROUGH ITS RESOLUTION DATED FEBRUARY 7, 2013, TO POST A SURETY BOND IN ORDER TO STAY THE COLLECTION OF REAL PROPERTY TAX SOUGHT BY RESPONDENT CITY GOVERNMENT OF TACLOBAN AND PREVENT EXECUTION ON THE WARRANTS OF LEVY[;]

  2. HOLDING, IN ITS RESOLUTION DATED MARCH 1, 2013, THAT PETITIONER'S MOTION FOR EXEMPTION FROM POSTING OF SURETY BOND HAS BEEN RENDERED MOOT[; and]

  3. DENYING, IN ITS RESOLUTION DATED JANUARY 29, 2014, PETITIONER'S MOTION FOR RECONSIDERATION.8

Central to the instant petition is the issue of whether or not petitioner, as an agency of the government, is exempt from posting a surety bond as a condition to the suspension of collection of real property tax.

Section 9 of Republic Act (R.A.) No. 92829 amending Section 11 of R.A. No. 1125,10 provides as follows:

SEC. 9. Section 11 of the same Act is hereby amended to read as follows:

SEC. 11. Who May Appeal; Mode of Appeal; Effect of Appeal. x x x

x x x x

No appeal taken to the CTA from the decision of the Commissioner of Internal Revenue or the Commissioner of Customs or the Regional Trial Court, provincial, city or municipal treasurer or the Secretary of Finance, the Secretary of Trade and Industry or the Secretary of Agriculture, as the case may be, shall suspend the payment, levy, distraint, and/or sale of any property of the taxpayer for the satisfaction of his tax liability as provided by existing law: Provided, however, That when in the opinion of the Court the collection by the aforementioned government agencies may jeopardize the interest of the Government and/or the taxpayer[,] the Court[, at] any stage of the proceeding may suspend the said collection and require the taxpayer either to deposit the amount claimed or to file a surety bond for not more than double the amount with the Court.

x x x x

With the expansion of the jurisdiction of the CTA, it has now the power to take cognizance of cases appealed to it involving real property taxation. The foregoing provision provides for the rule that an appeal to the CTA from the decision of the City Treasurer of a Local Government Unit (as in this case) will not suspend the payment, levy, distraint, and/or sale of any property of the taxpayer for the satisfaction of his tax liability, as provided by existing law. However, when, in the view of the CTA, the collection may jeopardize the interest of the Government and/or the taxpayer, it may suspend the said collection and require the taxpayer either to deposit the amount claimed or to file a surety bond.

It is clear from the foregoing that the CTA may order the suspension of the collection of taxes, provided that the taxpayer either: (1) deposits the amount claimed; or (2) files a surety bond for not more than double the amount.11 These condition precedents were required by law in order to guarantee the payment of the deficiency taxes assessed against the taxpayer, if and when the case is finally decided against the said taxpayer.

Petitioner sought that it be exempted from the filing of the surety bond. Petitioner relied on the case of The Collector of Internal Revenue v. Reyes,12 where the Court sustained the CTA's exercise of discretion when it did not require the taxpayer to post a surety bond despite suspending the collection of the tax. It also relied on numerous cases13 where this Court held that the state is not required to put up a bond because it is presumed solvent. The petitioner opined that since it is an agency of the national government, then there is no doubt as to its solvency.14 Petitioner finally argued that its compliance with the posting of the GSIS Surety Bond did not render the case moot. A final resolution of the issue of petitioner's exemption from posting a surety bond must be finally settled.

In the said Reyes case, as cited by petitioner, the CTA issued the injunction on the basis of the findings that the tax to be collected has already prescribed. The CTA, however, found that it was no longer necessary for the taxpayer to file a surety bond. The Court justified it in this wise:

It certainly would be an absurdity on the part of the Court of Tax Appeals to declare that the collection by the summary methods of distraint and levy was violative of the law, and then, on the same breath require the petitioner to deposit or file a bond as a prerequisite for the issuance of a writ of injunction. Let us suppose, for the sake of argument, that the Court a quo would have required the petitioner to post the bond in question and that the taxpayer would refuse or fail to furnish said bond, would the Court a quo be obliged to authorize or allow the Collector of Internal Revenue to proceed with the collection from the petitioner of the taxes due by a means it previously declared to be contrary to law?15

From the foregoing, the Court concluded then that the requirement of the bond as a condition precedent to the issuance of the writ of injunction applies only in cases where the processes by which the collection sought to be made by means thereof are carried out in consonance with the law for such cases provided and not when said processes are obviously in violation of the law to the extreme that they have to be suspended for jeopardizing the interests of taxpayer.16

This principle was echoed in the recent case of Spouses Pacquiao v. Court of Tax Appeals,17 when the Court held:

From all the foregoing, it is clear that the authority of the courts to issue injunctive writs to restrain the collection of tax and to dispense with the deposit of the amount claimed or the filing of the required bond is not simply confined to cases where prescription has set in. As explained by the Court in those cases, whenever it is determined by the courts that the method employed by the Collector of Internal Revenue in the collection of tax is not sanctioned by law, the bond requirement under Section 11 of R.A. No. 1125 should be dispensed with. (Emphasis and italics in the original)

In the instant case, there was a clear showing that the method employed by the respondent City in the collection of the real property taxes contravened existing law and jurisprudence. It must be underscored that the petitioner filed the motion to suspend the collection of tax, not so much to stay the collection thereof, but actually to thwart the threat of the property being sold in public auction which may effectively divest the petitioner, the PTA and the Province of Leyte of the ownership over the property.

The petitioner recognized the fact - which was affirmed in the CTA En Banc Decision dated August 22, 2014, that as a government entity, it is exempt from payment of real property taxes pursuant to Section 234(a) of the 1991 Local Government Code or R.A. No. 7160.18 The said provision also provides that when the beneficial use of the real property owned by the Republic or any of its political subdivision, is vested to a taxable person, the real property is subject to tax. Petitioner, together with the PTA and the Province of Leyte, had already admitted that they are co-owners of the subject property and they were leasing the same to UCI, a private entity pursuant to a Contract of Lease dated September 15, 1994. Thus, pursuant to the aforementioned Local Government Code provision and also in the case of National Power Corporation v. Province of Quezon,19 where this Court ruled:

The liability for taxes generally rests on the owner of the real property at the time the tax accrues. This is a necessary consequence that proceeds from the fact of ownership. However, personal liability for realty taxes may also expressly rest on the entity with the beneficial use of the real property, such as the tax on property owned by the government but leased to private persons or entities, or when the tax assessment is made on the basis of the actual use of the property. In either case, the unpaid realty tax attaches to the property but is directly chargeable against the taxable person who has actual and beneficial use and possession of the property regardless of whether or not that person is the owner. (Emphasis and italics in the original)

But, without, however, prejudging the appealed case on the merits, UCI, the actual and beneficial user of subject property can be said to be directly liable for the real property taxes on the property owned by the government.

On the basis of the foregoing law and jurisprudence, while it is correct for the respondent City to assess UCI of the unpaid real property taxes, it is, however, a clear contravention of the law to proceed with the issuance of the warrant of levy against the subject property in order to place it for public auction. This method of collection of the deficiency of real property taxes prejudiced not UCI, the private entity who is directly charged with the payment of the tax, but the petitioner, the PTA and the Province of Leyte, the government entities who owned the land.

It is a settled rule that property of public dominion, being outside the commerce of man, cannot be the subject of an auction sale, levy, encumbrance or disposition through public or private sale.20 Any encumbrance, levy on execution or auction sale of any property of public dominion is void for being contrary to public policy.21

Under Article 420 of the Civil Code, the subject property (the LPHI) is a property of the public dominion owned by the State, through its agents and instrumentalities. Thus, Article 420 of the Civil Code, provides:

Art. 420. The following things are property of public dominion:

(1) Those intended for public use, such as roads, canals, rivers, torrents, ports and bridges constructed by the State, banks, shores, roadsteads, and others of similar character;

(2) Those which belong to the State, without being for public use, and are intended for some public service or for the development of the national wealth. (Emphases supplied)

Thus, being a property of public dominion, the subject property cannot be subject of public auction sale, notwithstanding its realty tax delinquency. This means that the respondent City has to satisfy its realty tax claims by serving the accrued realty tax assessment upon UCI, as the taxable beneficial user of the subject property and in case of UCFs non-payment, through any means other than the sale at public auction of the leased property. The case of Philippine Fisheries Development Authority v. Court of Appeals22 instructs, thus:

In sum, the Court finds that the Authority is an instrumentality of the national government, hence, it is liable to pay real property taxes assessed by the City of Iloilo on the IFPC only with respect to those portions which are leased to private entities. Notwithstanding said tax delinquency on the leased portions of the IFPC, the latter or any part thereof, being a property of public domain, cannot be sold at public auction. This means that the City of Iloilo has to satisfy the tax delinquency through means other than the sale at public auction of the IFPC.

Verily, since the method employed by the respondent City in collecting the realty taxes due - through the warrant of levy and the eventual public auction of a property of public dominion - is not sanctioned by law, then it is no longer necessary for the petitioner to file a surety bond as a condition precedent to suspend the tax collection.

To repeat, the purpose of the surety bond is to ensure that the tax due will be paid if and when the case is finally decided against the taxpayer. Indeed, the Republic of the Philippines need not give this security as it is presumed to be always solvent and able to meet its obligations.23 Thus, the petitioner, being an agent of the national government,24 is not required to put up a bond because to do so would be to indirectly require the state to submit such bond. Since the petitioner had already filed the required surety bond with the CTA, it is just proper to order the CTA to release the same for reasons as discussed in this decision.

WHEREFORE, the Petition for Certiorari is GRANTED. The assailed Resolutions dated February 7, 2013, March 1, 2013 and January 29, 2014 of the Court of Tax Appeals En Banc in C.T.A. EB Case No. 901 are SET ASIDE insofar as it required the PMO to file a surety bond as a condition precedent in suspending the real property tax collection. Accordingly, the CTA is hereby ORDERED to release the GSIS Surety Bond earlier filed by the PMO.

SO ORDERED.

Carpio, Acting C.J., (Chairperson), Perlas-Bernabe, Caguioa, and Lazaro-Javier, JJ., concur.

Endnotes:


1 Concurred in by Acting Presiding Justice Juanito C. Casta�eda, Jr. and Associate Justices Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova, Esperanza R. Fabon-Victorino, Cielito N. Mindaro-Grulla and Amelia Cotangco-Manalastas; rollo, pp. 35-42.

2 Penned by Associate Justice Esperanza R. Fabon-Victorino, with Acting Presiding Justice Juanito C. Casta�eda, Jr. and Associate Justices Lovell R. Baustista, Erlinda P. Uy, Caesar A. Casanova. Cielito N. Mindaro-Grulla and Amelia R. Cotangco-Manalastas, concurring; id. at 45-46.

3 Penned by Associate Justice Esperanza R. Fabon-Victorino, with Presiding Justice Roman G. Del Rosario and Associate Justices Juanito C. Casta�eda, Jr., Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova, Cielito N. Mindaro-Grulla, Amelia R. Cotangco-Manalastas and Ma. Belen M. Ringpis-Liban, concurring; id. at 49-56.

4 Id. at 287.

5 Id. at 12.

6 Id.

7 Penned by Associate Justice Lovell R. Bautista, with Associate Justices Ernesto D. Acosta and Caesar A. Casanova, concurring; id. at 362-405.

8 Id. at 16-17.

9 AN ACT EXPANDING THE JURISDICTION OF THE COURT OF TAX APPEALS (CTA), ELEVATING ITS RANK TO THE LEVEL OF A COLLEGIATE COURT WITH SPECIAL JURISDICTION AND ENLARGING ITS MEMBERSHIP, AMENDING FOR THE PURPOSE CERTAIN SECTIONS OF REPUBLIC ACT NO. 1125, AS AMENDED, OTHERWISE KNOWN AS THE LAW CREATING THE COURT OF TAX APPEALS, AND FOR OTHER PURPOSES, March 30, 2004.

10 AN ACT CREATING THE COURT OF TAX APPEALS, June 16, 1954.

11Tridharma Marketing Corp. v. Court of Tax Appeals, 787 Phil. 638, 646 (2016).

12 100 Phil. 822 (1957).

13Republic v. Garcia, 554 Phil. 371, 376 (2007); Republic v. Court of Appeals, 160-A Phil. 465, 473 (1975); Araneta v. Gatmaitan, 101 Phil. 328, 340 (1957); and Spouses Badillo v. Tayag, 448 Phil. 606, 617 (2003).

14Rollo, p. 27.

15The Collector of Internal Revenue v. Reyes, supra note 12, at 829.

16 Id. at 828.

17 784 Phil. 220, 246 (2016).

18 SEC. 234. Exemptions from Real Properly Tax. � The following are exempted from payment of the real property tax:

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

19 610 Phil. 456, 467-468 (2009).

20Manila International Airport Authority v. Court of Appeals, 528 Phil. 181, 219 (2006).

21 Id.

22 555 Phil. 661, 674 (2007).

23Republic v. Garcia, 554 Phil. 371, 377 (2007).

24 Organized under the Department of Finance by virtue of E.O. No 323 dated December 6, 2000.




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  • G.R. No. 232989 - RUFINA S. JORGE, PETITIONER, v. ALBERTO C. MARCELO, JOEL SAN PASCUAL, ROMEO SALEN, CELSO SANTOS, HIGINO DALANGIN, JR., EDUARDO A. GARCIA, JULIUS FRONDA, ROGELIO VERGARA, LARRY P. TORRES, RODEL L. ZAMORA, ALEXANDER F. SUERTE, EDISIO G. CASEBO, FERNANDO ENORME, NOEL ALMAZAN, REGINO CRUZ, RONALD ALLAM, LOLITO DIZON, CECERON S. PENA, JR., RENATO M. ZONIO, ROBERTO F. LAYUSON, CRISTOSI S. ALBOR, ROGER TIBURCIO, AND THE NATIONAL LABOR RELATIONS COMMISSION (THIRD DIVISION), RESPONDENTS.

  • G.R. No. 228765 - MINDA TOPINIO CADAVAS, PETITIONER, COURT OF APPEALS, CAGAYAN DE ORO CITY, TWENTY-THIRD DIVISION, AND DAVAO DOCTORS HOSPITAL AND/OR RAYMUNDO DEL VAL, PRESIDENT, RESPONDENTS.

  • G.R. No. 207281 - ELAINE R. ABANTO, NINFA B. ABOTOTO, MAGTANGGOL P. AGUILA, MARIE PAZ F. AGUILA, MERLINDA V. ALCANTARA, REMEGIO S. AMAR, JOSEFINA A. AMPAT, ADRIAN E. ANCHETA, ANDRES P. ANDRADA, DANILO R. ANGELES, JOSEFINA P. ARCE, SALVACION G. ARZADON, JOEL F. ASCA�O, MA. VICTORIA B. ASETRE, EMILIO I. BACCAY, JESUSA A. BALINGAO, GIL C. BANDILLA, LAURA G. BAQUIRAN, MARLAN G. BARBA, LOURDES M. BEAULAC, EDISON A. BELARMINO, RENE L. BELJERA, DALISAY D. BERNARDO, AUREO B. BILANGEL, JR.,i LUCIBAR G. BODO, MELBA GLORIA M. BUMA-AT, CLARA LANI G. CABABARO, BERNADETTE G.ii CABERTE, EVANGELINE J. CALUB, MA. ROSARIO P. CALUB, SONIA F. CASTEN, JOSE P. CASTRO, AIDA LINA D. CELINO, EMILY A. COLICO, TOBIAS V. COLINA, FRANCISCO R. CRUZ, LILEIZA A. CRUZ, LEROY A. CUEVAS, ANTONIO P. CUSTODIO, SYLVIA G. DACUAN, RITA M. DAGAL, ROSALIER B. DAGONDON, MARCELO S. DANGCALAN,iii OFELIA C. DE GUZMAN, CARINA G. DELA CRUZ, ELIZABETH M. DELA PE�A, RODOLFO T. DE LEON, DENNIS A. DINO, LETICIA N. DUCUSIN, FRED S. EDANIO, ROSABEL C. ESTEBAN, LEONORA A. FERNANDEZ, MARIETTA F. FERNANDEZ, ROSALIO G. FETALBO, ROGELIO C. FLORES, PURIFICACION G. FRONDOZO, MA. ANA B. FUENTES, MARIETA M. GARCIA, NUMIER T. GO, ROLANDO N. GORDOVEZ, ADELAIDA B. GUANZON, DOMINGO A. HABULAN, CECILIA S. HERMOSURA, CESAR M. JACOB, ESTRELLA E. ICASIANO, MA. LUZ L. JARDENIL, ANICETO K. JAVIER, JR.,iv ZENAIDA D. JOSE, RODELIO L. LABIT, CRISTINA V. LAFUENTE, JANNETTE G. LAGAREJOS, RUFO M. LEDESMA, LOURDES ANNE E. LIAO, ENRIQUETA A. LLORENTE, ALBERTO S. LOPEZ, LEDELINA B. LOVERES, JOSE R. LUMINATE, THELMA V. MACEDA, CLARITO L.v MAGSINO, CEFERINA C. MAKASIAR, NELSON D. MAKASIAR, AMORDELIZA C. MANAMTAM, DANILO A. MANAMTAM,vi LORNA S. MANLAPIG, AIDA D. MANZANO, GETULIO E. MARCOS,vii JUANITA C. MATA, MARILOU S. MATANGUIHAN, CAESAR M. MATIGNAS, NATIVIDAD S. MAUSISA, CONRADO P. MEDINA, GREGORIO M. MICO, JR.,viii EULINIA S. MORALES, LILIAN O. MORALES, GORGONIO T. MORA, BERNARDINO E. OLAYVAR, JR.,ix EDUARDO A. ONG, MARIA LUISA J. PADILLA, CESAR A. PADRIQUE, ROSARIO MELANIE C. PAMA, SOTERO A. PINE, MA. THERESA L. QUIRINO, AURORA A. RADOMES, RICARDO O. RAMIREZ, ADELA P. RARA, EDUARDO E. REYES, AIDA A. RIVERA, EDITHA P. RIVERA, ANITA C. RIVERO, SUSAN V. RODRIGUEZ, GIL A. ROMERO, ARSENIO V. ROYALES V,x ENRIQUE P. SADIE, DIANA T. SANTIAGO, TERESITA S. SANTIAGO, RICARDO P. SANTILLAN,xi ALMA P. SANTOS, DOROTHY C.xii SANTOS, JUANITO C. SEBASTIAN, IGNACIO C. SERRANO, JOCELYN G. SIONGCO, MA. BELLA L. SORIANO, THELMA C. SUSTENTO,xiii RAUL T. TAASAN, IMELDA L. TAGARAO, RODEL C. TANI�AS,xiv MA. LIBERTY C. TEC, BENILDA A. TEJADA, NENITA C. TENORIO, GRACE M. TERTE, AME CRIS C. TOLEDO, ERNESTO P. TORPIAS, GRESELDA MARGARITA S. TORRALBA, DANILO S. VELORIA, ALMARIO SJ. VENTURA, EUGENIO O. VERDE, MA. ISABEL H. VERDE, ANNABELLA T. VERGARA, ALBERTO D. VILLARIN, AURITA B. VILLOSO, AND DANIEL C. VINLUAN, PETITIONERS, v. THE BOARD OF DIRECTORS OF THE DEVELOPMENT BANK OF THE PHILIPPINES, NAMELY: JOSE A. NU�EZ, GIL BUENAVENTURA, JUAN KEVIN G. BELMONTE, DANIEL Y. LAOGAN, ALBERTO A. LIM, CECILIO B. LORENZO, AND JOSE LUIS L. VERA, RESPONDENTS. MARY IRMA D. LARA AND JOSEPHINE JAURIGUE, PETITIONERS-IN-INTERVENTION. [G.R. No. 210922] DEVELOPMENT BANK OF THE PHILIPPINES, PETITIONER, v. COMMISSION ON AUDIT, RESPONDENT.

  • G.R. No. 227363 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. SALVADOR TULAGAN, ACCUSED-APPELLANT.

  • G.R. No. 225511 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. VICENTE VA�AS Y BALDERAMA, ACCUSED-APPELLANT.

  • G.R. No. 210631 - SOLITO TORCUATOR, GENERAL MANAGER, POLOMOLOK WATER DISTRICT AND EMPLOYEES OF POLOMOLOK WATER DISTRICT, REPRESENTED BY CECIL MIRASOL, PETITIONERS, v. COMMISSION ON AUDIT, AND POLOMOLOK WATER DISTRICT AUDIT TEAM LEADER ALIA ARUMPAC-MASBUD, RESPONDENTS.

  • A.C. No. 12401 - NELITA S. SALAZAR, COMPLAINANT, v. ATTY. FELINO R. QUIAMBAO, RESPONDENT.

  • A.C. No. 8124 - ATTY. FERDINAND S. AGUSTIN, COMPLAINANT, v. ATTY. DOMINGO C. LAENO, ATTY. ROMEO R. ROBISO, ATTY. REGINALDO D. BERGADO, RESPONDENTS.

  • A.C. No. 9269 - AZUCENA C. TABAO, PETITIONER, v. ATTY. ALEXANDER R. LACABA, RESPONDENT.

  • A.C. No. 7169 - SPOUSES RAY AND MARCELINA ZIALCITA, COMPLAINANTS, v. ATTY. ALLAN LATRAS, RESPONDENT.

  • G.R. No. 226152 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. LUISITO CARTINA Y GARCIA, ALLAN JEPEZ Y TUSCANO AND NELSON RAMOS, JR. Y CARTINA, ACCUSED-APPELLANTS.

  • G.R. No. 222187 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. SIEGFREDO OBIAS, JR., Y ARROYO A.K.A. "BOBOY", ACCUSED-APPELLANT.

  • G.R. No. 212674 - CENTRAL VISAYAS FINANCE CORPORATION, PETITIONER, v. SPOUSES ELIEZER* S. ADLAWAN AND LEILA ADLAWAN, AND SPOUSES ELIEZER* ADLAWAN, SR. AND ELENA ADLAWAN, RESPONDENTS.

  • G.R. No. 227741 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. WILLARD LAWAY Y CANOY, ACCUSED-APPELLANT.

  • G.R. No. 233544 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. ALBERTO GONZALES Y VITAL, ACCUSED-APPELLANT.

  • G.R. No. 229205 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. EDUARDO CATINGUEL Y VIRAY, ACCUSED-APPELLANT.

  • G.R. No. 226053 - MARK ANTHONY REYES Y MAQUINA,* PETITIONER, v. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • G.R. Nos. 226634-44 - SANTIAGO G. BARCELONA, JR., PETITIONER, v. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • G. R. No. 216632 - AUGUSTO REGALADO Y LAYLAY, PETITIONER, v. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • G.R. No. 205068 - HEIRS OF RENATO P. DRAGON, REPRESENTED BY PATRICIA ANGELI D. NUBLA, PETITIONERS, v. THE MANILA BANKING CORPORATION, RESPONDENT.

  • G.R. No. 237987 - DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS, REGION IV-A AND GENEVIEVE E. CUARESMA, AS ONE OF THE CERTIFYING OFFICERS AT THE TIME OF THE GRANT OF THE ASSAILED CNA INCENTIVE,* PETITIONERS, v. COMMISSION ON AUDIT, RESPONDENT.

  • G.R. No. 233016 - REYNALDO S. ZAPANTA, PETITIONER, EDILBERTO U. LAGASCA, PETITIONER-INTERVENOR, v. COMMISSION ON ELECTIONS AND ALFRED J. ZAPANTA; EDILBERTO U. LAGASCA, RESPONDENTS.

  • A.C. No. 11641 - MARILU C. TURLA, COMPLAINANT, v. ATTY. JOSE M. CARINGAL, RESPONDENT.

  • A.C. No. 12475 - ROSALIE P. DOMINGO, COMPLAINANT, v. ATTY. JORGE C. SACDALAN, RESPONDENT.

  • G.R. No. 237813 - JAMES ARTHUR T. DUBONGCO, PROVINCIAL AGRARIAN REFORM PROGRAM OFFICER II OF DEPARTMENT OF AGRARIAN REFORM PROVINCIAL OFFICE-CAVITE IN REPRESENTATION OF DARPO-CAVITE AND ALL ITS OFFICIALS AND EMPLOYEES, PETITIONER, v. COMMISSION ON AUDIT, RESPONDENT.

  • G.R. No. 195215 - EMPIRE INSURANCE, INC., MARIO A. REMOROSA (IN HIS CAPACITY AS APPROVING OFFICER OF EMPIRE INSURANCE COMPANY), VIRGINIA BELINDA S. OCAMPO, JOSE AUGUSTO G. SANTOS, AND KATRINA G. SANTOS, PETITIONERS, v. ATTY. MARCIANO S. BACALLA, JR., ATTY. EDUARDO M. ABACAN, ERLINDA U. LIM, FELICITO A. MADAMBA, PEPITO M. DELGADO, AND THE FEDERATION OF INVESTORS TULUNGAN, INC., RESPONDENTS.

  • G. R. No. 187225 - MELINDA M. MALABANAN, PETITIONER, v. FRANCISCO MALABANAN, JR., SPOUSES RAMON AND PRESCILA MALABANAN, AND SPOUSES DOMINADOR III AND GUIA MONTANO, RESPONDENTS.

  • G.R. No. 203242 - LAND BANK OF THE PHILIPPINES, PETITIONER, v. LUCY GRACE AND ELMA GLORIA FRANCO, REPRESENTED BY ATTORNEY-IN-FACT VICENTE GUSTILLO, JR., RESPONDENTS.

  • G.R. No. 241247 - THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. REYNOLD MONSANTO Y FAMILARAN/PAMILARAN,[*] ACCUSED-APPELLANT.

  • G.R. No. 204753 - UNITED COCONUT PLANTERS BANK, PETITIONER, v. SPS. ALISON ANG-SY AND GUILLERMO SY, RENATO ANG, NENA ANG, RICKY ANG, AND DERICK CHESTER SY, RESPONDENTS.

  • G.R. No. 216018 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. DON VEGA Y RAMIL, ACCUSED-APPELLANT.

  • A.C. No. 10697 - LARRY C. SEVILLA, COMPLAINANT, v. ATTY. MARCELO C. MILLO, RESPONDENT.

  • G.R. No. 236279 - REPUBLIC OF THE PHILIPPINES, PETITIONER, v. CHERYL PAULINE R. DEANG, RESPONDENT.

  • G.R. No. 210607 - SPOUSES EDILBERTO & EVELINE POZON; EDILBERTO POZON, DECEASED, SUBSTITUTED BY HIS HEIRS, NAMELY, WIFE EVELINE POZON AND DAUGHTERS GERALDINE MICHELLE POZON AND ANGELICA EMILIA POZON, PETITIONERS, v. DIANA JEANNE[*] LOPEZ, RESPONDENT.

  • G.R. No. 226722 - FREYSSINET FILIPINAS CORPORATION (NOW FREY-FIL CORPORATION), ERIC A. CRUZ, GAUDENCIO S. REYES, AND CARLOTA R. SATORRE, PETITIONERS, v. AMADO R. LAPUZ, RESPONDENT.

  • G.R. No. 234501 - MERCANTILE INSURANCE CO., INC. PETITIONER, v. SARA YI, ALSO KNOWN AS SARAH YI, RESPONDENT.

  • G.R. No. 213457 - THE HEIRS OF EDGARDO DEL FONSO, NAMELY, MILA A. DEL FONSO, LOUISA DEL FONSO BACANI, CARMINA DEL FONSO, EDGARDO PAULO A. DEL FONSO, AND VICTORIA DEL FONSO FRANCISCO, BEACON EQUITIES, INC., AND DAGUMA AGRO-MINERALS, INC., PETITIONERS, v. BENJAMIN T. GUINGONA, MAMERTO S. BOCANEGRA, TOMAS J. PRUDENCIO, ANTONIO ILOMIN, LEVITICO TOQUERO, ARNOLD MANAT, GENEROSO SENGA, CHRISTIAN M. MONSOD, AND EPIFANIO SEDIGO, JR., RESPONDENTS.

  • G.R. No. 228610 - FLORO T. TADENA, PETITIONER, v. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • G.R. No. 220030 - SAMEER OVERSEAS PLACEMENT AGENCY, INC., PETITIONER, v. JOSEFA GUTIERREZ, RESPONDENT.

  • G.R. Nos. 226648-49 - PROCESO T. DOMINGO, ANGELITO D. TWA�O AND SUSAN M. SOLO, PETITIONERS, v. HON. SECRETARY OCHOA, JR., EXECUTIVE PAQUITO N. RESPONDENT.

  • G.R. No. 210641 - DOMESTIC PETROLEUM RETAILER CORPORATION, PETITIONER, v. MANILA INTERNATIONAL AIRPORT AUTHORITY, RESPONDENT.

  • G.R. No. 218516 - DAVAO ACF BUS LINES, INC., PETITIONER, v. ROGELIO ANG, RESPONDENT.

  • G.R. No. 202799 - VIVENCIO DALIT, PETITIONER, v. SPOUSES ROLANDO E. BALAGTAS, SR. AND CARMELITA G. BALAGTAS, ROLANDO G. BALAGTAS, JR., CLARINA G. BALAGTAS, CARLOTA G. BALAGTAS, CARMELA G. BALAGTAS, SOFRONIO SARIENTE[*] AND METROPOLITAN BANK AND TRUST COMPANY, RESPONDENTS.

  • G.R. No. 215614 - CARMELITA V. DIZON, PETITIONER, v. JOSE LUIS K. MATTI, JR., RESPONDENT.

  • G.R. No. 218581 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. LARRY LUMAHANG Y TALISAY, ACCUSED-APPELLANT.

  • G.R. No. 220826 - HUN HYUNG PARK, PETITIONER, v. EUNG WON[*] CHOI, RESPONDENT.

  • G.R. No. 192393 - FIL-ESTATE MANAGEMENT, INC., MEGATOP REALTY DEVELOPMENT, INC., PEAKSUN ENTERPRISES AND EXPORT CORPORATION, ARTURO E. DY AND ELENA DY JAO, PETITIONERS, v. REPUBLIC OF THE PHILIPPINES AND SPOUSES SANTIAGO T. GO,* AND NORMA C. GO, REPRESENTED BY THEIR SON AND ATTORNEY-IN-FACT KENDRICK C. GO, RESPONDENTS.

  • G.R. No. 231773 - CESAR C. PELAGIO, PETITIONER, v. PHILIPPINE TRANSMARINE CARRIERS, INC., CARLOS SALINAS, AND NORWEGIAN CREW MANAGEMENT A/S, RESPONDENTS.

  • G.R. No. 212607 - PUERTO DEL SOL PALAWAN, INC., PETITIONER, v. HON. KISSACK B. GABAEN, REGIONAL HEARING OFFICER, REGIONAL HEARING OFFICE IV, NATIONAL COMMISSION ON INDIGENOUS PEOPLES AND ANDREW ABIS, RESPONDENTS.

  • G.R. No. 201116 - PHILAM INSURANCE CO., INC., NOW CHARTIS PHILIPPINES INSURANCE, INC., PETITIONER, v. PARC CHATEAU CONDOMINIUM UNIT OWNERS ASSOCIATION, INC., AND/OR EDUARDO B. COLET, RESPONDENTS.

  • G.R. No. 210191 - NATIONAL POWER CORPORATION, PETITIONER, v. THE PROVINCE OF PANGASINAN AND THE PROVINCIAL ASSESSOR OF PANGASINAN, RESPONDENTS.

  • G.R. No. 217611 - ROGELIO LOGROSA, PETITIONER, v. SPOUSES CLEOFE AND CESAR AZARES, SPOUSES ABUNDIO, JR. AND ANTONIETA TORRES, SPOUSES NELSON SALA AND ARLENE ANG, AND SPOUSES BONIFACIO, JR., AND WELHELMINA BARUIZ, RESPONDENTS.

  • G.R. No. 224466 (Formerly UDK-15574) - KAREN NU�EZ* VITO, LYNETTE** NU�EZ MASINDA, WARREN NU�EZ, AND ALDEN*** NU�EZ, PETITIONERS, v. NORMA MOISES-PALMA, RESPONDENT.

  • A.C. No. 12460 - DIWEI "BRYAN" HUANG, COMPLAINANT, v. ATTY. JUDE FRANCIS V. ZAMBRANO, RESPONDENT.

  • G.R. No. 236516 - ASUNCION Z. JURADO, JOINED BY HER HUSBAND REX[*] A. JURADO, CATALINA Z. ALILING, JOINED BY HER HUSBAND JOSE P. O. ALILING IV, AND THE HEIRS OF FERNANDO M. ZAMORA, NAMELY: CECILIA F. ZAMORA, RAFAEL VICTOR F. ZAMORA, FRANCIS NOEL F. ZAMORA, AND CARLA MARIE F. ZAMORA, PETITIONERS, v. SPOUSES VICENTE AND CARMEN CHAI, RESPONDENTS.

  • G.R. No. 241631 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. RODEL TOMAS Y ORPILLA, ACCUSED-APPELLANT.

  • G.R. No. 200676 - SPOUSES LUIS G. BATALLA AND SALVACION BATALLA, PETITIONERS, v. PRUDENTIAL BANK, NAGATOME AUTO PARTS, ALICIA RANTAEL, AND HONDA CARS SAN PABLO, INC., RESPONDENTS.

  • G.R. No. 212471 - MARIA LUZ AVILA BOGNOT, PETITIONER, v. PINIC INTERNATIONAL (TRADING) CORPORATION/CD-R KING, NICHOLSON SANTOS, AND HENRY T. NGO, RESPONDENTS.

  • G.R. No. 242860 - THE LAND TRANSPORTATION FRANCHISING AND REGULATORY BOARD (LTFRB) AND THE DEPARTMENT OF TRANSPORTATION (DOTR), PETITIONERS, v. HON. CARLOS A. VALENZUELA, IN HIS CAPACITY AS PRESIDING JUDGE OF THE REGIONAL TRIAL COURT OF MANDALUYONG CITY, BRANCH 213 AND DBDOYC, INC., RESPONDENTS.

  • G.R. No. 213199 - LAND BANK OF THE PHILIPPINES, PETITIONER, v. ESPERANZA BRIONES-BLANCO, ROSARIO R. BRIONES, MARIA CELSA BRIONES, EMMA BRIONES-MARCAIDA, MILAGROS BRIONES-ASPRER, CARMELITA BRIONES-CABUNDOC, REBECCA BRIONES-BUNALOS, FERDINAND R. BRIONES, LUNA C. BRIONES, MARILOU BRIONES-CHIONGBIAN, JOSE C. BRIONES, JR., MANUEL C. BRIONES II, EVELYN G. BRIONES, MARIA CELESTINA G. BRIONES, MARIA CRISTITA G. BRIONES, MARIA ANTONETTE G. BRIONES, MANUEL ANTONIO G. BRIONES, MARIANO G. BRIONES, ALLAN G. BRIONES AND JOCELYN B. AVILA, RESPONDENTS.

  • G.R. No. 209014 - NIEVES TURGO JADER AND HEIRS OF ALFREDO TURGO: ZENAIDA TURGO BASCO AND LUCIA R. TURGO, REPRESENTED HEREIN BY THEIR ATTORNEY-IN-FACT, CARLITO JADER, PETITIONERS, v. HEIRS OF EVELYN TURGO ALLONES: NICASIO ALLONES AND MICHAEL TURGO ALLONES, RESPONDENTS.

  • G.R. No. 229775 - LILIBETH ESPINAS-LANUZA, ONEL ESPINAS, AS HEIRS OF LEOPOLDO ESPINAS, AND THE MUNICIPAL ASSESSOR OF DARAGA, ALBAY, PETITIONERS, v. FELIX LUNA, JR., ARMANDO VELASCO AND ANTONIO VELASCO, AS HEIRS OF SIMON VELASCO, RESPONDENTS.

  • G.R. No. 194114 - FILIPINAS ESLON MANUFACTURING CORP., PETITIONER, v. HEIRS OF BASILIO LLANES, NAMELY: CASIANO LLANES, DOMINGO LLANES, FABIAN LLANES, VICTORINA L. TAGALIMOT, PACENCIA L. MANALES, NORMA L. BACALARES, LOURDES L. PAJARDO, JOSEPHINE LLANES, JOSEFA LLANES AND JOVENCITA LLANES; ROLYNWIN Q. LAMSON; PHILIPPINE AMANAH BANK, ALSO KNOWN AS AL-AMANAH ISLAMIC INVESTMENT BANK OF THE PHILIPPINES; SPOUSES MEDEL AND CARMEN JUSTINIANO A.K.A. CARMEN & MEDEL JUSTINIANO; RUFINO V. GENILO; MARIA SOL A. SEVESES; SPOUSES SALVADOR AND CHEQUETHELMA GERONA; CRESOGONO R. SEVESES, MONERA M. LALANTO; CLAUDIO M. CLOSAS; SPOUSES SERAFIN AND ELSA FERRAREN; EDILBERTO V. PAZA* AND GENEROSO EMPUESTO, RESPONDENTS.

  • G.R. No. 194619 - PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT, PETITIONER, v. OFFICE OF THE OMBUDSMAN, ROBERTO S. BENEDICTO, ANTONIO M. DIAZ, ISMAEL M. REINOSO, SIMEON G. MIRANDA. RENATO D. TAYAG, JUAN F. TRIVINIO, CESAR VIRATA, JUAN PONCE ENRILE, JOSE MACARIO LAUREL IV, JOSE J. LEIDO, JR. (ALL FORMER DIRECTORS OF PNB 304 EL HOGAR FIL. BLDG., 115 JUAN LUNA ST., BINONDO, MANILA), RAFAEL G. PEREZ, FELICISIMO R. GONZALES[*] (BOTH FORMER MANAGERS OF PNB DUMAGUETE BRANCH, DUMAGUETE CITY), RAMON V. ESCA�O, EVELINA TEVES, HERMINIO V. TEVES, LORENZO G. TEVES, CATALINO NOEL, AND LAMBERTO MACIAS (ALL FORMER OFFICERS OF TOLONG SUGAR MILLING COMPANY, INC.), RESPONDENTS.

  • G.R. No. 213666 - VICTORIA* T. FAJARDO, PETITIONER, v. BELEN CUA-MALATE, RESPONDENT.

  • A.C. No. 12098 - MARILYN PABALAN COMPLAINANT, v. ATTY. ELISEO MAGNO C. SALVA RESPONDENT.

  • G.R. No. 197494 - COCA-COLA[*] BOTTLERS PHILIPPINES, INC., PETITIONER, v. CCBPI STA. ROSA PLANT EMPLOYEES UNION, RESPONDENT.

  • G.R. No. 243345 - JESUS CONCEPCION Y TABOR A.K.A. "BAKLA/BONG," PETITIONER, v. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • A.C. No. 11584 (Formerly CBD Case No. 12-3604) - ROLANDO T. KO, COMPLAINANT, v. ATTY. ALMA UY-LAMPASA, RESPONDENT.

  • G.R. No. 220400 - ANNIE TAN, PETITIONER, v. GREAT HARVEST ENTERPRISES, INC., RESPONDENT.

  • G.R. No. 239077 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. GARRY BRIONES Y ESPINA, ACCUSED-APPELLANT.

  • A.M. No. MTJ-01-1385 - EUGENIO STO. TOMAS, COMPLAINANT, v. JUDGE ZENAIDA L. GALVEZ, MUNICIPAL TRIAL COURT, CABUYAO, LAGUNA, RESPONDENT.[A.M. No. P-17-3704 [Formerly OCA IPI No. 03-1758-P]] VICTORIA BENIGNO, COMPLAINANT, v. EUGENIO STO. TOMAS, CLERK OF COURT, MUNICIPAL TRIAL COURT, CABUYAO, LAGUNA, RESPONDENT.[A.M. No. MTJ-03-1472 [Formerly A.M. No. 02-10-271-MTC]]OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, v. JUDGE ZENAIDA L. GALVEZ AND CLERK OF COURT EUGENIO STO. TOMAS, MUNICIPAL TRIAL COURT, CABUYAO, LAGUNA, RESPONDENTS.

  • G.R. No. 211839 - PRIVATIZATION AND MANAGEMENT OFFICE, PETITIONER, v. COURT OF TAX APPEALS AND CITY GOVERNMENT OF TACLOBAN, RESPONDENTS.

  • G.R. No. 240664 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. JONATHAN MAYLON Y ALVERO ALIAS "JUN PUKE" AND ARNEL ESTRADA Y GLORIAN, ACCUSED-APPELLANTS.

  • G.R. No. 218097 - GOVERNMENT SERVICE INSURANCE SYSTEM PETITIONER, v. APOLINARIO K. DAYMIEL, SUBSTITUTED BY HIS HEIRS MADELINE D. VILORIA, YOLANDA D. DE CASTRO, JOVENA D. ACOJEDO, ALBERTO DAYMIEL, MA. IMELDA D. GANDOLA, MARIDEL D. MORANDANTE[*] AND MA. NYMPHA DAYMIEL, RESPONDENTS.

  • G.R. No. 224854 - LUCITA S. PARDILLO, PETITIONER, v. DR. EVELYN DUCAY BANDOJO, OWNER AND MEDICAL DIRECTOR OF E & R HOSPITAL, RESPONDENT.

  • G.R. No. 223295 - FALCON MARITIME AND ALLIED SERVICES, INC., YOKOHAMA MARINE AND MERCHANT CORPORATION, AND/OR FLORIDA Z. JOSE, PETITIONERS, v. ANGELITO B. PANGASIAN, RESPONDENT.

  • G.R. No. 233777 - MARVIN PORTERIA Y MANEBALI, PETITIONER, v. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • G.R. No. 203697 - INTERPHIL LABORATORIES, INC., PETITIONER, v. OEP PHILIPPINES, INC., RESPONDENT.

  • G.R. No. 206316 - PANASONIC MANUFACTURING PHILIPPINES CORPORATION (FORMERLY MATSUSHITA ELECTRIC PHILIPPINES CORP.), PETITIONER, v. JOHN PECKSON, RESPONDENT.

  • G.R. No. 221139 - HA DATU TAWAHIG (RODERICK D. SUMATRA), TRIBAL CHIEFTAIN, HIGAONON TRIBE, PETITIONER, v. THE HONORABLE CEBU CITY PROSECUTOR I LINETH LAPINID, CEBU CITY PROSECUTOR II FERNANDO GUBALANE, ASSISTANT CITY PROSECUTOR ERNESTO NARIDO, JR., CEBU CITY PROSECUTOR NICOLAS SELLON, AND THE HONORABLE JUDGE OF REGIONAL TRIAL COURT BRANCH 12, CEBU CITY ESTELA ALMA SINGCO, RESPONDENTS.

  • G.R. No. 233520 - ROICE ANNE F. FOX, PETITIONER, v. THE PHILIPPINE STATISTICS AUTHORITY AND THE OFFICE OF THE SOLICITOR GENERAL, RESPONDENTS.

  • G.R. No. 206354 - POLICE SUPERINTENDENT HANSEL M. MARANTAN, PETITIONER, v. DEPARTMENT OF JUSTICE, DEPARTMENT OF JUSTICE SECRETARY LEILA M. DE LIMA, NATIONAL PROSECUTION SERVICE (REPRESENTED BY PROSECUTOR GENERAL CLARO A. ARELLANO), AND MEMBERS OF THE PANEL OF PROSECUTORS (SENIOR DEPUTY STATE PROSECUTOR THEODORE VILLANUEVA, CITY PROSECUTOR VIMAR BARCELLANO, ASSISTANT STATE PROSECUTOR HAZEL DECENA-VALDEZ, ASSISTANT STATE PROSECUTOR NIVEN CANLAPAN, AND PROSECUTION ATTORNEY CESAR ANGELO CHAVEZ III), RESPONDENTS.

  • A.C. No. 9833 - FORTUNE MEDICARE, INC., REPRESENTED BY ITS PRESIDENT AND CHIEF OPERATING OFFICER, DOROTHEA J. SIBAL, AND ATTY. MELAN ESPELA, COMPLAINANTS, v. ATTY. RICHARD C. LEE, RESPONDENT.

  • G.R. Nos. 212491-92 - MARIA SHIELA HUBAHIB TUPAZ, PETITIONER, v. THE OFFICE OF THE DEPUTY OMBUDSMAN FOR THE VISAYAS; ATTY. FERNANDO ABELLA, REGISTER OF DEEDS; AND MACRINA ESPINA, RESPONDENTS.

  • G.R. No. 202430 - METRO BOTTLED WATER CORPORATION, PETITIONER, v. ANDRADA CONSTRUCTION & DEVELOPMENT CORPORATION, INC., RESPONDENT.

  • G.R. No. 211214 - LARRY SABUCO MANIBOG, PETITIONER, v. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • G.R. No. 186432 - THE HONORABLE SECRETARY OF THE DEPARTMENT OF AGRARIAN REFORM, THE DAR REGIONAL DIRECTOR, REGION VIII, THE PROVINCIAL AGRARIAN REFORM OFFICER OF PROVINCE OF LEYTE, MUNICIPAL AGRARIAN REFORM OFFICER OF TABANGO, LEYTE, THE REGISTER OF DEEDS OF LEYTE, PETITIONERS, v. HEIRS OF REDEMPTOR AND ELISA ABUCAY, NAMELY: RENA B. ABUCAY, RHEA B. ABUCAY-BEDUYA, RIS B. ABUCAY-BUANTE, ELVER B. ABUCAY, REDELISA ABUCAY-AGUSTIN, RHOTA B. ABUCAY, HEREIN REPRESENTED BY ATTORNEY-IN-FACT RENA B. ABUCAY, RESPONDENTS.; G.R. No. 186964 - THE HONORABLE SECRETARY OF THE DEPARTMENT OF AGRARIAN REFORM, THE DAR REGIONAL DIRECTOR, REGION VIII, THE PROVINCIAL AGRARIAN REFORM OFFICER, PROVINCE OF LEYTE, PETITIONERS, v. HEIRS OF REDEMPTOR AND ELISA ABUCAY, NAMELY: RENA B. ABUCAY, RHEA B. ABUCAY� BEDUYA, RIS B. ABUCAY-BUANTE, ELVER B. ABUCAY, REDELISA ABUCAY-AGUSTIN, RHOTA B. ABUCAY, RESPONDENTS.

  • G.R. No. 175727 - LORENZO SHIPPING CORPORATION, PETITIONER, v. FLORENCIO O. VILLARIN AND FIRST CARGOMASTERS CORPORATION, CEBU ARRASTRE & STEVEDORING SERVICES CORPORATION AND GUERRERO G. DAJAO, RESPONDENTS.[G.R. No. 178713]LORENZO SHIPPING CORPORATLON, PETITIONER, v. FLORENCIO O. VILLARIN, RESPONDENTS.

  • G.R. No. 237769 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. EDWIN LABADAN Y MANMANO AND RAQUEL SAGUM Y MARTINEZ, ACCUSED-APPELLANTS.

  • A.C. No. 12113 (Formerly CBD 08-2193) - LEO LUMBRE, LEOJOHN L. LUMBRE, AND RUFREX L. LUMBRE, COMPLAINANTS, v. ATTY. ERWIN BELLEZA, RESPONDENT.

  • A.C. No. 9361 - JOHAIDA GARINA ROA� BUENAFE, COMPLAINANT, v. ATTY. AARON R. LIRAZAN, RESPONDENT.

  • A.C. No. 11131 - DENNIS M. MAGUSARA, PETITIONER, v. ATTY. LOUIE A. RASTICA, RESPONDENT.

  • G.R No. 228880 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. LINA ACHIENG NOAH, ACCUSED-APPELLANT.

  • G.R. No. 237802 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. MACMAC BANGCOLA Y MAKI, DEFENDANT-APPELLANT.

  • G.R. No. 233209 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. HEROFIL OLARTE Y NAMUAG, ACCUSED-APPELLANT.

  • A.C. No. 12423 - ALFREDO SAN GABRIEL, COMPLAINANT, v. ATTY. JONATHAN T. SEMPIO, RESPONDENT.

  • G.R. No. 234155 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. EDUARDO CARI�O Y LEYVA, ACCUSED-APPELLANT.

  • G.R. No. 222974 - JEFFREY CALAOAGAN, PETITIONER, v. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • G.R. No. 237166 - FIRST GLORY PHILIPPINES, INC., PETITIONER, v. BRIAN L. LUMANTAO, STEVE J. PETARCO, ROY P. CABATINGAN, AND ZYZAN T. LADRAZO, RESPONDENTS.

  • G.R. No. 238748 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. EDGAR GALLARDO Y BARRIOS, ACCUSED-APPELLANT.

  • G.R No. 203865 - UNITRANS INTERNATIONAL FORWARDERS, INC., PETITIONER, v. INSURANCE COMPANY OF NORTH AMERICA, UNKNOWN CHARTERER OF THE VESSEL M/S "DORIS WULLF", AND TMS SHIP AGENCIES, RESPONDENTS.

  • G.R. No. 239399 - ROLANDO P. DIZON, PETITIONER, v. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • G.R. No. 240914 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. REYNALD[*] ESPEJO Y RIZALDO, ACCUSED-APPELLANT.

  • G.R. No. 225752 - SEVERINO A. YU, RAMON A. YU, AND LORENZO A. YU, PETITIONERS, v. DAVID MIRANDA, MORNING STAR HOMES CHRISTIAN ASSOCIATION - SAN JOSE BI�AN - HOMEOWNERS ASSOCIATION, INC., TIMMY RICHARD T. GABRIEL, AND LILIBETH GABRIEL, RESPONDENTS.

  • G.R. No. 206780 - DR. RICO VARGAS SUBSTITUTED BY HIS WIFE, CECILIA VARGAS AND CHILDREN, NAMELY: RICHELLE JOSIE JUDY VARGAS-CASTRO, ARVEE T. VARGAS AND CECILIA VARGAS,[*] PETITIONERS, v. JOSE F. ACSAYAN, JR., RESPONDENT.; G.R. No. 206843, March 20, 2019 - STARDIAMOND INTERNATIONAL TRADING, INC., BENJAMIN N. LIBARNES AND ERNESTO V. PARANIS, PETITIONERS, v. JOSE F. ACSAYAN, JR., RESPONDENT.

  • G.R. No. 200182 - ANACLETO ALDEN MENESES,[*] PETITIONER, v. JUNG SOON LINDA LEE-MENESES, RESPONDENT.

  • G.R. No. 201021 - PILLARS PROPERTY CORPORATION, PETITIONER, v. CENTURY COMMUNITIES CORPORATION, RESPONDENT.

  • G.R. No. 212699 - COMMISSIONER OF INTERNAL REVENUE, PETITIONER, v. PHILIPPINE NATIONAL BANK, RESPONDENT.

  • G.R. No. 230412 - COMMISSIONER OF INTERNAL REVENUE, PETITIONER, v. TEAM ENERGY CORPORATION (FORMERLY MIRANT PAGBILAO CORPORATION), RESPONDENT.

  • G.R. No. 234648 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. ELIZALDE JAGDON Y BANAAG A.K.A. "ZALDY," ACCUSED-APPELLANT.

  • G.R. No. 217428 - LAND BANK OF THE PHILIPPINES, PETITIONER, v. OSCAR S. REYES, IN HIS CAPACITY AS PRESIDENT AND CHIEF EXECUTIVE OFFICER OF THE MANILA ELECTRIC COMPANY (MERALCO), SIMEON KEN R. FERRER, IN HIS CAPACITY AS CORPORATE SECRETARY OF MERALCO, OR THEIR SUCCESSORS-IN-INTEREST, AND MANILA ELECTRIC COMPANY, RESPONDENTS.

  • G.R. No. 222614 - HEIR OF PASTORA T. CARDENAS AND EUSTAQUIO CARDENAS, NAMELY REMEDIOS CARDENAS-TUMLOS, REPRESENTED BY HER ATTORNEY-IN-FACT JANET TUMLOS-QUIZON, PETITIONER, v. THE CHRISTIAN AND MISSIONARY ALLIANCE CHURCHES OF THE PHILIPPINES, INC., REPRESENTED BY REO REPOLLO AND LEOCADIO DUQUE, JR., RESPONDENT.

  • G.R. No. 200487 - BIGG'S INC., PETITIONER, v. JAY BONCACAS, THELMA DIVINA, ALLAN DY, CHARVIE NEO, RICHARD SABATER, ARACELI ENRIQUEZ, MA. REBECCA SAN JOSE, ALFREDO ODIAMAR, JR., MICHAEL MAPA, DANTE BAYTA, GLEN REBUSI, RACHELLE MEA, ALBERT TINASAS, WILHELMN JARDINERO,[*] JUN LADABAN, ARLENE COMIA, AND PURA SABATER, RESPONDENTS. G.R. No. 200636, March 6, 2019 - JUNNIE ARINES,[**] MARY JEAN SAN JUAN-REPUESTO, REYNALDO LIRIA, EMMANUEL STA. ROSA, MENANDRO[***] RAMOS, ARNOLD SARTE, SHEILA RAYMUNDO-PONTE, MARILYN JANA, MARIANO AYCARDO, ROSENDO CHICA, JOCELYN AYCARDO, JAY ARINES, ANTONIO MONSALVE, JOSELITO ENRIQUEZ, SEGUNDINO CHICA, WINCESLAO LIRAG, LINA BARTOLOME-ODIAMAR, ANA MARIE FRANCISCO-SATUR, CARMEN TEJERO-BAYTA, NORBERTO PASANO, AND HEIRS OF EDWIN AYCARDO, REPRESENTED BY MARIA JOSEFA P. AYCARDO, PETITIONERS, v. BIGG'S INCORPORATED, ARLENE ACABADO, TERESITA AREJOLA, TERESA BUENAFLOR, CONSUELO BICHARA, AND MARICAR MANJON, RESPONDENTS.

  • A.C. No. 9218 [Formerly CBD Case No. 12-3487] - ENRICA BUCAG, REPRESENTED BY HER ATTORNEY-IN-FACT LOPE B. TIO, COMPLAINANT, v. ATTY. BERNARD P. OLALIA, RESPONDENT.

  • G.R. No. 235898 - MARLON DOMINGUEZ Y ARGANA, PETITIONER, v. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • G.R. No. 229943 - PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, v. EDGAR ROBLES, WILFREDO ROBLES, ROLANDO ROBLES ALIAS "BEBOT," DANTE ARON (DECEASED), DANILO ROBLES ALIAS "TOTO," JOSE ROBLES (DECEASED), ACCUSED; EDGAR ROBLES AND WILFREDO ROBLES, ACCUSED-APPELLANTS.