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Philippine Supreme Court Jurisprudence > Year 2019 > March 2019 Decisions > G.R. No. 212699 - COMMISSIONER OF INTERNAL REVENUE, PETITIONER, v. PHILIPPINE NATIONAL BANK, RESPONDENT.:




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

PHILIPPINE SUPREME COURT DECISIONS

SECOND DIVISION

G.R. No. 212699, March 13, 2019

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, v. PHILIPPINE NATIONAL BANK, RESPONDENT.

D E C I S I O N

J. REYES, JR., J.:

This petition for review on certiorari1 under Rule 45 of the Rules of Court assails the Amended Decision2 dated February 4, 2014 of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 859, which ordered petitioner Commissioner of Internal Revenue (CIR) to refund respondent Philippine National Bank's (PNB's) excess and unutilized creditable withholding taxes (CWT) for the taxable year 2005, or to issue a tax credit certificate therefor in favor of PNB. The CTA's Resolution3 dated May 27, 2014, which denied the CIR's motion for reconsideration is likewise impugned herein.

Factual Antecedents

On April 17, 2006, PNB electronically filed its Annual Income Tax Return (ITR) for taxable year 2005. The following day, it manually filed the same with the required attachments thereto.4

Through letters with attachments dated February 12, 2007, June 22, 2007, and March 10, 2008, which were received by the CIR on February 22, 2007, June 25, 2007, and March 13, 2008, respectively, PNB filed its claim for refund or issuance of tax credit certificate of its excess CWT in the amount of P74,598,430.47.5

Due to the CIR's inaction to the said claim, PNB filed a petition for review for its claim on April 11, 2008 before the CTA.6

On September 30, 2011, the CTA Third Division rendered a Decision,7 finding PNB's evidence to be insufficient to support its claim for refund or the issuance of a tax credit certificate. Specifically, the CTA Third Division pointed out that the presentation of PNB's Annual ITR for 2006 is not enough to prove that it did not carry over the claimed excess or unutilized CWT to the subsequent quarters of 2006, ruling that the presentation of the succeeding Quarterly ITRs is vital to its claim for refund. It disposed, thus:cralawred

WHEREFORE, the Petition for Review is hereby DENIED.

SO ORDERED.8

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PNB filed a motion for reconsideration but the same was denied in a Resolution9 dated December 29, 2011.

PNB then appealed to the CTA En Banc, raising the sole issue of whether or not the presentation of the 2006 Quarterly ITRs is indispensable to PNB's claim for refund of its excess or unutilized CWT for 2005.

By a vote of 4-4-1 in its June 5, 2013 Decision,10 the CTA denied the appeal, thus:cralawred

WHEREFORE, premises considered, the Petition for Review is hereby DENIED. The Decision and Resolution of the former Third Division of this Court in CTA Case No. 7760 dated September 30, 2011 and December 29, 2011, respectively, are hereby AFFIRMED. No pronouncement as to costs.

SO ORDERED.11

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Undaunted, PNB filed a Motion for Reconsideration12 dated June 28, 2013.

On February 4, 2014, the CTA En Banc rendered the assailed Amended Decision,13 granting PNB's motion for reconsideration. The CTA En Banc ruled that there is nothing in our tax laws that requires the presentation of the Quarterly ITRs for succeeding years to establish entitlement to the refund of excess or unutilized CWT.14

Further, this time, the CTA En Banc recognized that the Supreme Court had, in several occasions, already passed upon this issue. It cited the cases of Philam Asset Management, Inc. v. Commissioner of Internal Revenue,15State Land Investment Corporation v. Commissioner of Internal Revenue,16 and Commissioner of Internal Revenue v. PERF Realty Corporation,17 wherein this Court ruled that the presentation of ITRs for the succeeding taxable years is not an essential requisite in proving a claim for refund of excess or unutilized CWT.18 The Court elucidated that the presentation or non-presentation of the said document is not fatal to the refund claim as it is the duty of the CIR to verify whether or not the taxpayer carried over its excess CWT to the succeeding year.19

The CTA En Banc also found that PNB complied with all the requisites for the filing of such claim. First, there is no dispute that PNB filed its claim within the two-year prescriptive period. Second, that the income related to the P74,026,451.67 CWT formed part of PNB's taxable income for the years 1999 to 2006 were evidenced by the documents presented by PNB, which were evaluated by the Independent Certified Public Accountant (ICPA), to wit: original accounting tickets or input sheets; original deeds of absolute/conditional sale; general ledgers for the years 1999 to 2006; audited financial statements; and ITRs for the years 1999 to 2006. Third, PNB presented Certificates of Creditable Tax Withheld at Source duly issued to it by various withholding agents for the year 2005, which were examined by the Court-commissioned ICPA, SGV & Co., through its partner, Ms. Mary Ann C. Capuchino, to establish the fact of withholding. The ICPA noted, however, that out of the P74,598,430.47 CWT claimed for refund, only the amount of P74,026,451.67 was properly supported by original Certificates of Creditable Tax Withheld at Source issued in the name of PNB and dated within the calendar year 2005.20

In all, the CTA held that PNB was able to sufficiently prove its claim for refund, albeit for the reduced amount of P74,026,451.67, disposing as follows:cralawred

WHEREFORE, premises considered, [PNB's] Motion for Reconsideration (of the 05 June 2013 Decision) is hereby GRANTED. Accordingly, the Assailed Decision dated June 5, 2013 is hereby REVERSED and SET ASIDE. [The CIR] is ORDERED TO REFUND, or in the alternative, ISSUE A TAX CREDIT CERTIFICATE in favor of [PNB] in the amount of Seventy-Four Million Twenty-Six Thousand Four Hundred Fifty-One Pesos and 67/100 (P74,026,451.67), representing excess and unutilized creditable withholding taxes for the taxable year 2005.

SO ORDERED.21

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Insisting that the presentation of the Quarterly ITRs for the succeeding taxable year is incumbent upon claimants of CWT refund to prove its entitlement thereto, the CIR filed a motion for reconsideration, which was denied by the CTA En Banc in its May 27, 2014 assailed Resolution:22

WHEREFORE, there being no new matters or issues advanced by [the CIR] in [its] Motion which may compel this Court to reverse, modify or amend the Amended Decision, the instant Motion for Reconsideration is hereby DENIED for lack of merit.

SO ORDERED.23

chanRoblesvirtualLaw1ibrary

Hence, this petition.

In the main, the CIR maintains that the presentation of the Quarterly ITRs for 2006 is indispensable to PNB's refund claim to prove its entitlement thereto. The CIR argues in this wise: under Section 76 of the National Internal Revenue Code (NIRC), the taxpayer has the option to either carry over the excess CWT to the succeeding taxable quarters or to claim for a refund of, or tax credit for such excess amount paid; once the taxpayer opted for the carry over, the same shall be irrevocable and it will not be entitled to a refund anymore; the Quarterly ITRs would establish whether or not such carry over happened; hence, such Quarterly ITRs are indispensable for the refund claim.24

The CIR further argues that, assuming the presentation of the Quarterly ITRs is not necessary, PNB's claim for refund must still be denied because the Certificates of Creditable Taxes Withheld presented were not properly identified. Specifically, the CIR avers that the authenticity of such document should have been proved by identification of a person who saw the same executed or by evidence of the genuineness of the signature or handwriting of the maker.25

In fine, the CIR asserts that the PNB failed to discharge its burden to prove entitlement to the claimed refund.

The Issue

Ultimately, the issue here is whether or not the PNB proved its entitlement to the refund. Of crucial importance for the resolution thereof, however, is whether the presentation of the Quarterly ITRs of the succeeding quarters of a taxable year is indispensable for such claim.

The Court's Ruling

The instant petition presents no novel issue. In the more recent case of Winebrenner & I�igo Insurance Brokers, Inc. v. Commissioner of Internal Revenue,26 consistent with the settled jurisprudence on the matter, the Court specifically ruled that the presentation of the claimant's quarterly returns is not a requirement to prove entitlement to the refund. Notably, said case applies squarely to the instant petition and we find no good reason to deviate from its tenets as it remains to be a good law.

To be sure, this Court is not in disagreement with the CIR in recognizing that the burden of proof to establish entitlement to a refund is on the claimant. This is why in every case for such claims, the Court has always ruled that the claimant should positively show compliance with the statutory requirements provided under the NIRC and the relevant BIR rules and regulations.27 We, however, cannot subscribe to the CIR's contention that the presentation of the Quarterly ITRs is indispensable to the claimant's case.

The CTA correctly ruled that there is nothing under the NIRC that requires the submission of the Quarterly ITRs of the succeeding taxable year in a claim for refund. Even the BIR's own regulations do not provide for such requirement. Section 76 of the NIRC provides:cralawred

SEC. 76. Final Adjustment Return. - Every corporation liable to tax under Section 27 shall file a final adjustment return covering the total taxable income for the preceding calendar or fiscal year.

If the sum of the quarterly tax payments made during the said taxable year is not equal to the total tax due on the entire taxable income of that year, the corporation shall either:cralawred

(A) Pay the balance of tax still due; or

(B) Carry-over the excess credit; or

(C) Be credited or refunded with the excess amount paid, as the case may be.

In case the corporation is entitled to a tax credit or refund of the excess estimated quarterly income taxes paid, the excess amount shown on its final adjustment return may be carried over and credited against the estimated quarterly income tax liabilities for the taxable quarters of the succeeding taxable years.

Once the option to carry-over and apply the excess quarterly income tax against income tax due for the taxable quarters of the succeeding taxable years has been made, such option shall be considered irrevocable for that taxable period and no application for cash refund or issuance of a tax credit certificate shall be allowed therefor.

Relatively, as implemented by the applicable rules and regulations, and as interpreted in a vast array of decisions, a taxpayer who seeks a refund of excess and unutilized CWT must:cralawred

1) File the claim with the CIR within the two-year period from the date of payment of the tax;

2) Show on the return that the income received was declared as part of the gross income; and

3) Establish the fact of withholding by a copy of a statement duly issued by the payor to the payee showing the amount paid and the amount of tax withheld.28

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Verily, as consistently held by this Court, once the minimum statutory requirements have been complied with, the claimant should be considered to have successfully discharged its burden to prove its entitlement to the refund.29 After the claimant has successfully established a prima facie right to the refund by complying with the requirements laid down by law, the burden is shifted to the opposing party, i.e., the BIR, to disprove such claim.30 To rule otherwise would be to unduly burden the claimant with additional requirements which has no statutory nor jurisprudential basis.

Thus, once the claimant has successfully established that its claim was filed within the two-year prescriptive period; that the income related to the claimed CWT formed part of the return during the taxable year when the refund is claimed for; and the fact of withholding of said taxes, it shall be deemed to be entitled to its claimed CWT refund. If the CIR, as the one mandated to examine and decide matters of taxes and refunds,31 finds otherwise, it is then incumbent upon it to prove the propriety of denying the claim before the court. Specifically, if the BIR asserts that the claimant is not entitled to the refund as the claimed CWT were already carried over to the succeeding taxable quarters, it is up to the BIR to prove such assertion.

In the case of Republic v. Team Energy (Phils.) Corporation,32 the Court even stressed on the fact that the BIR ought to have its own copies, originals at that, of the claimant's quarterly returns on file, on the basis of which it could have easily rebut the claim that the excess or unutilized CWT sought for refund were carried over to the immediately succeeding taxable quarters. The Court even went further to emphatically rule in the said case that the failure to present such document during the trial is fatal against the BIR's case rather than the claimant's.

It bears stressing that the power to decide matters concerning refunds of internal revenue taxes, among others, is vested in the CIR.33 It has the duty to ascertain the veracity of such claims and should not just wait and hope for the burden to fall on the claimant when the issue reaches the court.34 In Commissioner of Internal Revenue v. PERF Realty Corporation,35 the Court ruled that it is the duty of the CIR to verify whether or not the claimant had carried over its excess CWT. The CTA's jurisdiction is appellate, meaning it merely has the authority to review the CIR's decisions on such matters. In the exercise of its authority to review, the CTA cannot dictate what particular evidence the parties must present to prove their respective cases. The means of ascertainment of a fact is best left to the party that alleges the same. The court's power is limited only to the appreciation of that means pursuant to the prevailing rules of evidence36

Thus, this Court finds no basis to rule for the indispensability presenting the Quarterly ITRs for a CWT refund or tax credit claim.

At this juncture, it is imperative to focus the disquisition on the fact that PNB proffered its Annual ITR for 2006 to prove that it did not carry over its 2005 CWT to 2006. This Court is confounded by the CIR's submission that said ITR is not enough to fully ascertain that there was no carry over.

In Winebrenner, the Court explained that an Annual ITR contains the total taxable income earned for the four quarters of the taxable year, as well as deductions and tax credits previously reported or carried over in the Quarterly ITRs for the subject period. The Annual ITR or Final Adjustment Return for the taxable year subsequent to the year when the CWT forms part, perforce, can sufficiently reveal whether a carry over to the succeeding quarters was made even if the claimant has previously chosen the option of refund of, or tax credit for the claimed CWT. The Court, in the said case, proceeded to explain in detail, viz.:cralawred

If the excess tax credits of the preceding year were deducted, whether in whole or in part, from the estimated income tax liabilities of any of the taxable quarters of the succeeding taxable year, the total amount of the tax credits deducted for the entire taxable year should appear in the Annual ITR under the item "Prior Year's Excess Credits." Otherwise, or if the tax credits were carried over to the succeeding quarters and the corporation did not report it in the annual ITR, there would be a discrepancy in the amounts of combined income and tax credits carried over for all quarters and the corporation would end up shouldering a bigger tax payable. It must be remembered that taxes computed in the quarterly returns are mere estimates. It is the annual ITR which shows the aggregate amounts of income, deductions, and credits for all quarters of the taxable year. It is the final adjustment return which shows whether a corporation incurred a loss or gained a profit during the taxable quarter. Thus, the presentation of the annual ITR would suffice in proving that prior year's excess credits were not utilized for the taxable year in order to make a final determination of the total tax due.37 (Emphasis supplied; citation omitted)

Thus, despite PNB's failure to present at the onset its Quarterly ITRs for 2006, its Annual ITR for 2006 is apt and sufficient to show that no CWT carry over was made in 2006.

Besides, even if a contrary ruling would be issued by this Court in the case at bar, PNB cannot be prejudiced for relying on the prevailing rule that presentation of succeeding ITRs is not necessary. It is noteworthy that PNB attempted to file its 2006 Quarterly ITRs through a Motion to Reopen (To Allow [PNB's] Additional Evidence38 dated March 16, 2010, which was actually granted by the CTA Third Division in its Resolution39 dated May 5, 2010. Relying, however, upon Philam,40 and other pertinent jurisprudence also relied upon by the CTA En Banc in its assailed Amended Decision, PNB realized that the presentation of its 2006 Quarterly ITRs is not necessary. Hence, it filed a Motion to Withdraw41 its previous motion to submit its 2006 Quarterly ITRs. Said withdrawal was also granted by the CTA Third Division in the same Resolution dated May 5, 2010.42

Anent, the CIR's argument, questioning the authenticity and due execution of the Certificates of Creditable Taxes Withheld, the same should be given scant consideration. Foremost, said argument is belatedly raised before this Court. These documents were admitted at the initial stage of the proceedings before the CTA Third Division and records show that no such objection was made during the formal offer of said documents. Moreover, these Certificates of Final Tax Withheld, complete in relevant details, were declared under the penalty of perjury. As such, they may be taken at face value.43

Besides, resolving this issue would necessitate a re-examination of evidence on record, which is not within the purview of a review under Rule 45 of the Rules of Court.44 Further, it is well settled that factual findings of the CTA when supported by substantial evidence, will not be disturbed on appeal. Due to the nature of its functions, the tax court dedicates itself to the study and consideration of tax problems and necessarily develops expertise thereon. Unless there has been an abuse of discretion on its part, the Court accords the highest respect to the factual findings of the CTA.45

In all, having established that PNB complied with the minimum statutory requirements above-enumerated, and that the submission of its Quarterly ITRs are not indispensable to its claim, we find no reversible error on the part of the CTA En Banc in ruling that PNB is entitled to the claimed refund or tax credit.

WHEREFORE, premises considered, the instant petition is DENIED. Accordingly, the Amended Decision dated February 4, 2014 and the Resolution dated May 27, 2014 of the Court of Tax Appeals En Banc in CTA EB Case No. 859 are hereby AFFIRMED.

SO ORDERED.

cralawlawlibrary

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

Endnotes:


1Rollo, pp. 45-72.

2 Penned by Court of Tax Appeals Associate Justice Caesar A. Casanova, with Presiding Justice Roman G. Del Rosario, and Associate Justices Juanito C. Casta�eda, Jr., Esperanza R. Fabon-Victorino, and Ma. Belen M. Ringpis-Liban, concurring; and Associate Justices Lovell R. Bautista, Erlinda P. Uy, Cielito N. Mindaro-Grulla and Amelia R. Cotangco-Manalastas, dissenting; id. at 13-33.

3 Associate Justice Erlinda P. Uy, on leave; id. at 35-43.

4 Id. at 48.

5 Id.

6 Id.

7 Penned by Associate Justice Lovell R. Bautista, with Associate Justice Amelia R. Cotangco-Manalastas, concurring and Associate Justice Olga Palanca-Enriquez, dissenting.; id. at 114-140.

8 Id. at 126.

9 Id. at 171-174.

10 Penned by Associate Justice Cielito N. Mindaro-Grulla, with Associate Justices Lovell R. Bautista, Erlinda P. Uy and Amelia R. Cotangco-Manalastas, concurring; Presiding Justice Roman G. Del Rosario and Associate Justices Juanito C. Casta�eda, Jr., Caesar A. Casanova and Esperanza R. Fabon-Victorino, dissenting; and Associate Justice Ma. Belen M. Ringpis-Liban, no part; id. at 248-275.

11 Id. at 263.

12 Id. at 276-286.

13 Supra note 2.

14 Id. at 16.

15 514 Phil. 147(2005).

16 566 Phil. 113 (2008).

17 579 Phil. 442 (2008).

18Rollo, pp. 16-19.

19 Id. at 18.

20 Id. at 19-26.

21 Id. at 27.

22 Supra note 3.

23Rollo, p. 42.

24 Id. at 59-62.

25 Id. at 67.

26 752 Phil. 375 (2015).

27Team Sual Corporation (Formerly Mirant Sual Corporation) v. Commissioner of Internal Revenue, G.R. Nos. 201225-26, April 18, 2018.

28Winebrenner & I�igo Insurance Brokers, Inc. v. Commissioner of Internal Revenue, supra note 26, at 388.

29 See Commissioner of Internal Revenue v. PERF Realty Corporation, supra note 17, at 453.

30 See Republic v. Team (Phils.) Energy Corporation, 750 Phil. 700 (2015).

31 NIRC, Section 4.

32 Supra note 30, at 710.

33 Supra note 31.

34 See Winebrenner & Inigo Insurance Brokers, Inc. v. Commissioner of Internal Revenue, supra note 26 at 396.

35 Supra note 17, at 454.

36Winebrenner & Inigo Insurance Brokers, Inc. v. Commissioner of Internal Revenue, supra note 26, at 391.

37 Id. at 393.

38Rollo, pp. 203-207.

39 Id. at 213.

40Philam Asset Management, Inc. v. Commissioner of Internal Revenue, supra note 15.

41Rollo, pp. 208-211.

42 Supra note 39.

43Philippine Airlines, Inc. v. Commissioner of Internal Revenue, G.R. Nos. 206079-80, January 17, 2018.

44Yap v. Lagtapon, G.R. No. 196347, January 23, 2017, 815 SCRA 94, 104-105.

45Team Sual Corporation (Formerly Mirant Sual Corporation) v. Commissioner of Internal Revenue, supra note 27.




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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.