Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2010 > April 2010 Decisions > [G.R. No. 166829 : April 19, 2010] TFS, INCORPORATED, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.:




SECOND DIVISION

[G.R. No. 166829 : April 19, 2010]

TFS, INCORPORATED, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

D E C I S I O N


DEL CASTILLO, J.:

Only in highly meritorious cases, as in the instant case, may the rules for perfecting an appeal be brushed aside.

This Petition for Review on Certiorari under Rule 45 of the Rules of Court seeks to set aside the November 18, 2004[1] Resolution of the Court of Tax Appeals (CTA) En Banc in C.T.A. EB No. 29 which dismissed petitioner's Petition for Review for having been filed out of time. Also assailed is the January 24, 2005[2] Resolution denying the motion for reconsideration.

Factual Antecedents

Petitioner TFS, Incorporated is a duly organized domestic corporation engaged in the pawnshop business. On January 15, 2002, petitioner received a Preliminary Assessment Notice (PAN)[3] for deficiency value added tax (VAT), expanded withholding tax (EWT), and compromise penalty in the amounts of P11,764,108.74, P183,898.02 and P25,000.00, respectively, for the taxable year 1998. Insisting that there was no basis for the issuance of PAN, petitioner through a letter[4] dated January 28, 2002 requested the Bureau of Internal Revenue (BIR) to withdraw and set aside the assessments.

In a letter-reply[5] dated February 7, 2002, respondent Commissioner of Internal Revenue (CIR) informed petitioner that a Final Assessment Notice (FAN)[6] was issued on January 25, 2002, and that petitioner had until February 22, 2002 within which to file a protest letter.

On February 20, 2002, petitioner protested the FAN in a letter[7] dated February 19, 2002.

There being no action taken by the CIR, petitioner filed a Petition for Review[8] with the CTA on September 11, 2002, docketed as CTA Case No. 6535.

During trial, petitioner offered to compromise and to settle the assessment for deficiency EWT with the BIR. Hence, on September 24, 2003, it filed a Manifestation and Motion withdrawing its appeal on the deficiency EWT, leaving only the issue of VAT on pawnshops to be threshed out. Since no opposition was made by the CIR to the Motion, the same was granted by the CTA on November 4, 2003.

Ruling of the Court of the Tax Appeals

On April 29, 2004, the CTA rendered a Decision[9] upholding the assessment issued against petitioner in the amount of P11,905,696.32, representing deficiency VAT for the year 1998, inclusive of 25% surcharge and 20% deficiency interest, plus 20% delinquency interest from February 25, 2002 until full payment, pursuant to Sections 248 and 249(B) of the National Internal Revenue Code of 1997 (NIRC). The CTA ruled that pawnshops are subject to VAT under Section 108(A) of the NIRC as they are engaged in the sale of services for a fee, remuneration or consideration.[10]

Aggrieved, petitioner moved for reconsideration[11] but the motion was denied by the CTA in its Resolution dated July 20, 2004,[12] which was received by petitioner on July 30, 2004.

Ruling of the Court of Appeals

On August 16, 2004, petitioner filed before the Court of Appeals (CA) a Motion for Extension of Time to File Petition for Review.[13] On August 24, 2004, it filed a Petition for Review[14] but it was dismissed by the CA in its Resolution[15] dated August 31, 2004, for lack of jurisdiction in view of the enactment of Republic Act No. 9282 (RA 9282).[16]

Ruling of the Court of Tax Appeals En Banc

Realizing its error, petitioner filed a Petition for Review[17] with the CTA En Banc on September 16, 2004. The petition, however, was dismissed for having been filed out of time per Resolution dated November 18, 2004. Petitioner filed a Motion for Reconsideration but it was denied in a Resolution dated January 24, 2005.

Hence, this petition.

Issues

In its Memorandum,[18] petitioner interposes the following issues:

WHETHER THE HONORABLE COURT OF TAX APPEALS EN BANC SHOULD HAVE GIVEN DUE COURSE TO THE PETITION FOR REVIEW AND NOT STRICTLY APPLIED THE TECHNICAL RULES OF PROCEDURE TO THE DETRIMENT OF JUSTICE.

WHETHER OR NOT PETITIONER IS SUBJECT TO THE 10% VAT.[19]

Petitioner's Arguments

Petitioner admits that it failed to timely file its Petition for Review with the proper court (CTA). However, it attributes the procedural lapse to the inadvertence or honest oversight of its counsel, who believed that at the time the petition was filed on August 24, 2004, the CA still had jurisdiction since the rules and regulations to implement the newly enacted RA 9282 had not yet been issued and the membership of the CTA En Banc was not complete. In view of these circumstances, petitioner implores us to reverse the dismissal of its petition and consider the timely filing of its petition with the CA, which previously exercised jurisdiction over appeals from decisions/resolutions of the CTA, as substantial compliance with the then recently enacted RA 9282.

Petitioner also insists that the substantive merit of its case outweighs the procedural infirmity it committed. It claims that the deficiency VAT assessment issued by the BIR has no legal basis because pawnshops are not subject to VAT as they are not included in the enumeration of services under Section 108(A) of the NIRC.

Respondent's Arguments

The CIR, on the other hand, maintains that since the petition was filed with the CTA beyond the reglementary period, the Decision had already attained finality and can no longer be opened for review. As to the issue of VAT on pawnshops, he opines that petitioner's liability is a matter of law; and in the absence of any provision providing for a tax exemption, petitioner's pawnshop business is subject to VAT.

Our Ruling

The petition is meritorious.

Jurisdiction to review decisions or resolutions issued by the Divisions of the CTA is no longer with the CA but with the CTA En Banc. This rule is embodied in Section 11 of RA 9282, which provides that:

SECTION 11. Section 18 of the same Act is hereby amended as follows:

SEC. 18. Appeal to the Court of Tax Appeals En Banc. - No civil proceeding involving matters arising under the National Internal Revenue Code, the Tariff and Customs Code or the Local Government Code shall be maintained, except as herein provided, until and unless an appeal has been previously filed with the CTA and disposed of in accordance with the provisions of this Act.

A party adversely affected by a resolution of a Division of the CTA on a motion for reconsideration or new trial, may file a petition for review with the CTA en banc. (Emphasis supplied)

Procedural rules may be relaxed in the interest of substantial justice

It is settled that an appeal must be perfected within the reglementary period provided by law; otherwise, the decision becomes final and executory.[20] However, as in all cases, there are exceptions to the strict application of the rules for perfecting an appeal.[21]

We are aware of our rulings in Mactan Cebu International Airport Authority v. Mangubat[22] and in Alfonso v. Sps. Andres,[23] wherein we excused the late filing of the notices of appeal because at the time the said notices of appeal were filed, the new rules[24] applicable therein had just been recently issued. We noted that judges and lawyers need time to familiarize themselves with recent rules.

However, in Cuevas v. Bais Steel Corporation[25] we found that the relaxation of rules was unwarranted because the delay incurred therein was inexcusable. The subject SC Circular 39-98 therein took effect on September 1, 1998, but the petitioners therein filed their petition for certiorari five months after the circular took effect.

In the instant case, RA 9282 took effect on April 23, 2004, while petitioner

filed its Petition for Review on Certiorari with the CA on August 24, 2004, or four months after the effectivity of the law. By then, petitioner's counsel should have been aware of and familiar with the changes introduced by RA 9282. Thus, we find petitioner's argument on the newness of RA 9282 a bit of a stretch.

Petitioner likewise cannot validly claim that its erroneous filing of the petition with the CA was justified by the absence of the CTA rules and regulations and the incomplete membership of the CTA En Banc as these did not defer the effectivity[26] and implementation of RA 9282. In fact, under Section 2 of RA 9282,[27] the presence of four justices already constitutes a quorum for En Banc sessions and the affirmative votes of four members of the CTA En Banc are sufficient to render judgment.[28] Thus, to us, the petitioner's excuse of "inadvertence or honest oversight of counsel" deserves scant consideration.

However, we will overlook this procedural lapse in the interest of substantial justice. Although a client is bound by the acts of his counsel, including the latter's mistakes and negligence, a departure from this rule is warranted where such mistake or neglect would result in serious injustice to the client.[29] Procedural rules may thus be relaxed for persuasive reasons to relieve a litigant of an injustice not commensurate with his failure to comply with the prescribed procedure.[30] Such is the situation in this case.

Imposition of VAT on pawnshops for
the tax years 1996 to 2002 was deferred


Petitioner disputes the assessment made by the BIR for VAT deficiency in the amount of P11,905,696.32 for taxable year 1998 on the ground that pawnshops are not included in the coverage of VAT.

We agree.

In First Planters Pawnshop, Inc. v. Commissioner of Internal Revenue,[31] we ruled that:

x x x Since petitioner is a non-bank financial intermediary, it is subject to 10% VAT for the tax years 1996 to 2002; however, with the levy, assessment and collection of VAT from non-bank financial intermediaries being specifically deferred by law, then petitioner is not liable for VAT during these tax years. But with the full implementation of the VAT system on non-bank financial intermediaries starting January 1, 2003, petitioner is liable for 10% VAT for said tax year. And beginning 2004 up to the present, by virtue of R.A. No. 9238, petitioner is no longer liable for VAT but it is subject to percentage tax on gross receipts from 0% to 5%, as the case may be. (Emphasis in the original text)

Guided by the foregoing, petitioner is not liable for VAT for the year 1998. Consequently, the VAT deficiency assessment issued by the BIR against petitioner has no legal basis and must therefore be cancelled. In the same vein, the imposition of surcharge and interest must be deleted.[32]

In fine, although strict compliance with the rules for perfecting an appeal is indispensable for the prevention of needless delays and for the orderly and expeditious dispatch of judicial business, strong compelling reasons such as serving the ends of justice and preventing a grave miscarriage may nevertheless warrant the suspension of the rules.[33] In the instant case, we are constrained to disregard procedural rules because we cannot in conscience allow the government to collect deficiency VAT from petitioner considering that the government has no right at all to collect or to receive the same. Besides, dismissing this case on a mere technicality would lead to the unjust enrichment of the government at the expense of petitioner, which we cannot permit. Technicalities should never be used as a shield to perpetrate or commit an injustice.

WHEREFORE, the Petition is GRANTED. The assailed November 18, 2004 Resolution of the Court of Tax Appeals En Banc in C.T.A. EB No. 29 which dismissed petitioner's Petition for Review for having been filed out of time, and the January 24, 2005 Resolution which denied the motion for reconsideration, are hereby REVERSED and SET ASIDE. The assessment for deficiency Value Added Tax for the taxable year 1998, including surcharges, deficiency interest and delinquency interest, are hereby CANCELLED and SET ASIDE.

SO ORDERED.

Carpio, (Chairperson), Nachura*, Abad, and Perez, JJ., cocnur.

Endnotes:


* In lieu of Associate Justice Arturo D. Brion, per Raffle dated April 12, 2010.

[1] Rollo, p. 50.

[2] Id. at 51-54.

[3] Id. at 82-83.

[4] Id. at 84-87.

[5] Id. at 88.

[6] Id. at 89-94.

[7] Id. at 95-98.

[8] Id. at 72-81.

[9] Id. at 100-111.

[10] Id. at 107.

[11] Id. at 112-125.

[12] Id. at 126.

[13] Id. at 128-132.

[14] Id. at 134-160.

[15] Id. at 161.

[16] 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 Sections of Republic Act No. 1125, otherwise known as the Law Creating the Court of Tax Appeals, and for Other Purposes.

[17] Rollo, pp.162-189.

[18] Id. at 268-326.

[19] Id. at 274.

[20] Nationwide Security and Allied Services, Inc. v. Court of Appeals, G.R. No. 155844, July 14, 2008, 558 SCRA 148, 155-156.

[21] Monreal v. Court of Appeals, 204 Phil. 395, 401 (1982).

[22] 371 Phil. 393, 398-399 (1999).

[23] 439 Phil. 298, 306-307 (2002).

[24] On the alternative modes of service of pleading and the Revised Rules of Civil Procedure, respectively.

[25] 439 Phil. 793, 805-806 (2002).

[26] SECTION 19. Effectivity Clause. - This Act shall take effect after fifteen (15) days following its publication in at least two newspapers of general circulation.

[27] Now Amended by RA 9503, "An Act Enlarging the Organizational Structure of the Court of Tax Appeals, Amending for the Purpose Certain Sections of the Law Creating the Court of Tax Appeals, and For Other Purposes," Approved June 12, 2008.

[28] Section 2 of the same Act is hereby amended to read as follows:

"SEC. 2. Sitting En Banc or Division; Quorum; Proceedings. -- The CTA may sit en banc or in two (2) Divisions, each Division consisting of three (3) Justices.

Four (4) Justices shall constitute a quorum for sessions en banc and two (2) Justices for sessions of a Division: Provided, That when the required quorum cannot be constituted due to any vacancy, disqualification, inhibition, disability, or any other lawful cause, the Presiding Justice shall designate any Justice of other Divisions of the Court to sit temporarily therein.

The affirmative votes of four (4) members of the Court en banc or two (2) members of a Division, as the case may be, shall be necessary for the rendition of a decision or resolution."

[29] Meneses v. Secretary of Agrarian Reform, G.R. No. 156304, October 23, 2006, 505 SCRA 90, 97-98.

[30] Spouses Ello v. Court of Appeals, 499 Phil. 398, 411 (2005), citing Sebastian v. Morales, 445 Phil. 595, 605 (2003).

[31] G.R. No. 174134, July 30, 2008, 560 SCRA 606, 621.

[32] See Tambunting Pawnshop, Inc. v. Commissioner of Internal Revenue, G.R. No. 179085, January 21, 2010.

[33] Villanueva v. Court of Appeals, G.R. No. 99357, January 27, 1992, 205 SCRA 537, 545.




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  • [G.R. No. 152234 : April 15, 2010] DIVERSIFIED SECURITY, INC., PETITIONER, VS. ALICIA V. BAUTISTA, RESPONDENT.

  • [G.R. No. 152364 : April 15, 2010] ALEJANDRA S. LAZARO, ASSISTED BY HER HUSBAND, ISAURO M. LAZARO; LEONCIO D. SANTOS; ADOLFO SANTOS; NENITA S. LACAR; ANGELINA S. SAGLES, ASSISTED BY HER HUSBAND, ALBERTO SANTOS, JR.; REGINA SANTOS AND FABIAN SANTOS, PETITIONERS, VS. MODESTA AGUSTIN, FILEMON AGUSTIN, VENANCIA AGUSTIN, MARCELINA AGUSTIN, PAUL A. DALALO, NOEL A. DALALO, GREGORIO AGUSTIN AND BIENVENIDO AGUSTIN, RESPONDENTS.

  • [G.R. No. 168796 : April 15, 2010] SILVINO A. LIGERALDE, PETITIONER, VS. MAY ASCENSION A. PATALINGHUG AND THE REPUBLIC OF THE PHILIPPINES, RESPONDENTS.

  • [G.R. No. 173365 : April 15, 2010] JULIO FLORES (DECEASED), SUBSTITUTED BY HIS HEIRS; BENITO FLORES (DECEASED), SUBSTITUTED BY HIS HEIRS; DOLORES FLORES AND VIRGINIA FLORES-DALERE, REPRESENTED BY THEIR ATTORNEY-IN-FACT, JIMENA TOMAS, PETITIONERS, VS. MARCIANO BAGAOISAN, RESPONDENT.

  • [G.R. No. 184971 : April 19, 2010] LAND BANK OF THE PHILIPPINES, PETITIONER, VS. MONET'S EXPORT AND MANUFACTURING CORP., VICENTE V. TAGLE, SR. AND MA. CONSUELO G. TAGLE, RESPONDENTS.

  • [G.R. No. 165133 : April 19, 2010] SPOUSES JOSELINA ALCANTARA AND ANTONIO ALCANTARA, AND SPOUSES JOSEFINO RUBI AND ANNIE DISTOR-RUBI, PETITIONERS, VS. BRIGIDA L. NIDO, AS ATTORNEY-IN-FACT OF REVELEN N. SRIVASTAVA, RESPONDENT.

  • [G.R. No. 166829 : April 19, 2010] TFS, INCORPORATED, PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

  • [G.R. No. 170207 : April 19, 2010] VICENTE CAWIS (SUBSTITUTED BY HIS SON, EMILIO CAWIS), PEDRO BACLANGEN, FELIZA DOMILIES, IVAN MANDI-IT A.K.A. IVAN MANDI-IT LUPADIT, DOMINGO CAWIS AND GERARD LIBATIQUE, PETITIONERS, VS. HON. ANTONIO CERILLES, IN HIS CAPACITY AS THE DENR SECRETARY, HON. MANUEL GEROCHI, IN HIS CAPACITY AS THE DIRECTOR, LANDS, MANAGEMENT BUREAU, AND MA. EDELIZA PERALTA, RESPONDENTS.

  • [G.R. No. 170241 : April 19, 2010] PHILIPPINE SAVINGS BANK, PETITIONER, VS. SPOUSES DIONISIO GERONIMO AND CARIDAD GERONIMO, RESPONDENTS.

  • [G.R. No. 170483 : April 19, 2010] MANUEL C. BUNGCAYAO, SR., REPRESENTED IN THIS CASE BY HIS ATTORNEY-IN-FACT ROMEL R. BUNGCAYAO, PETITIONER, VS. FORT ILOCANDIA PROPERTY HOLDINGS, AND DEVELOPMENT CORPORATION, RESPONDENT.

  • [G.R. No. 170912 : April 19, 2010] ROBERT DINO, PETITIONER, VS. MARIA LUISA JUDAL-LOOT, JOINED BY HER HUSBAND VICENTE LOOT, RESPONDENTS.

  • [G.R. No. 172896 : April 19, 2010] ROÑO SEGURITAN Y JARA, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 175532 : April 19, 2010] ROMEO BASAY, JULIAN LITERAL AND JULIAN ABUEVA, PETITIONERS, VS. HACIENDA CONSOLACION , AND/OR BRUNO BOUFFARD III, JOSE RAMON BOUFFARD, MALOT BOUFFARD, SPOUSES CARMEN AND STEVE BUMANLAG, BERNIE BOUFFARD, ANALYN BOUFFARD, AND DONA BOUFFARD, AS OWNERS, RESPONDENTS.

  • [G.R. No. 179935 : April 19, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. ROGELIO ASIS Y LACSON, APPELLANT.

  • [G.R. No. 149121 : April 20, 2010] NATIONAL HOUSING AUTHORITY, PETITIONER, VS. AUGUSTO BASA, JR., LUZ BASA AND EDUARDO S. BASA, RESPONDENTS.

  • [G.R. No. 166620 : April 20, 2010] ATTY. SYLVIA BANDA, CONSORICIA O. PENSON, RADITO V. PADRIGANO, JEAN R. DE MESA, LEAH P. DELA CRUZ, ANDY V. MACASAQUIT, SENEN B. CORDOBA, ALBERT BRILLANTES, GLORIA BISDA, JOVITA V. CONCEPCION, TERESITA G. CARVAJAL, ROSANNA T. MALIWANAG, RICHARD ODERON, CECILIA ESTERNON, BENEDICTO CABRAL, MA. VICTORIA E. LAROCO, CESAR ANDRA, FELICISIMO GALACIO, ELSA R. CALMA, FILOMENA A. GALANG, JEAN PAUL MELEGRITO, CLARO G. SANTIAGO, JR., EDUARDO FRIAS, REYNALDO O. ANDAL, NEPHTALIE IMPERIO, RUEL BALAGTAS, VICTOR R. ORTIZ, FRANCISCO P. REYES, JR., ELISEO M. BALAGOT, JR., JOSE C. MONSALVE, JR., ARTURO ADSUARA, F.C. LADRERO, JR., NELSON PADUA, MARCELA C. SAYAO, ANGELITO MALAKAS, GLORIA RAMENTO, JULIANA SUPLEO, MANUEL MENDRIQUE, E. TAYLAN, CARMELA BOBIS, DANILO VARGAS, ROY-LEO C. PABLO, ALLAN VILLANUEVA, VICENTE R. VELASCO, JR., IMELDA ERENO, FLORIZA M. CATIIS, RANIEL R. BASCO, E. JALIJALI, MARIO C. CARAAN, DOLORES M. AVIADO, MICHAEL P. LAPLANA, GUILLERMO G. SORIANO, ALICE E. SOJO, ARTHUR G. NARNE, LETICIA SORIANO, FEDERICO RAMOS, JR., PETERSON CAAMPUED, RODELIO L. GOMEZ, ANTONIO D. GARCIA, JR., ANTONIO GALO, A. SANCHEZ, SOL E. TAMAYO, JOSEPHINE A.M. COCJIN, DAMIAN QUINTO, JR., EDLYN MARIANO, M.A. MALANUM, ALFREDO S. ESTRELLA, AND JESUS MEL SAYO, PETITIONERS, VS. EDUARDO R. ERMITA, IN HIS CAPACITY AS EXECUTIVE SECRETARY, THE DIRECTOR GENERAL OF THE PHILIPPINE INFORMATION AGENCY AND THE NATIONAL TREASURER, RESPONDENTS.

  • [G.R. No. 169974 : April 20, 2010] SUPERIOR COMMERCIAL ENTERPRISES, INC., PETITIONER, VS. KUNNAN ENTERPRISES LTD. AND SPORTS CONCEPT & DISTRIBUTOR, INC., RESPONDENTS.

  • [G.R. No. 174160 : April 20, 2010] HACIENDA BIGAA, INC., PETITIONER, VS. EPIFANIO V. CHAVEZ (DECEASED), SUBSTITUTED BY SANTIAGO V. CHAVEZ, RESPONDENT.

  • [G.R. No. 179470 : April 20, 2010] NISSAN NORTH EDSA OPERATING UNDER THE NAME MOTOR CARRIAGE, INC., PETITIONER, VS. UNITED PHILIPPINE SCOUT VETERANS DETECTIVE AND PROTECTIVE AGENCY, RESPONDENT.

  • [G.R. No. 182835 : April 20, 2010] RUSTAN ANG Y PASCUA, PETITIONER, THE HONORABLE COURT OF APPEALS AND IRISH SAGUD, RESPONDENTS.

  • [G.R. No. 187742 : April 20, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. CRIZALDO PACHECO Y VILLANUEVA, ACCUSED-APPELLANT.

  • [G.R. No. 188471 : April 20, 2010] FRANCISCO ALONSO, SUBSTITUTED BY MERCEDES V. ALONSO, TOMAS V. ALONSO AND ASUNCION V. ALONSO, PETITIONERS, VS. CEBU COUNTRY CLUB, INC., RESPONDENT, REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE OFFICE OF THE SOLICITOR GENERAL, PUBLIC RESPONDENT.

  • [G.R. No. 191002 : April 20, 2010] ARTURO M. DE CASTRO, PETITIONER, VS. JUDICIAL AND BAR COUNCIL (JBC) AND PRESIDENT GLORIA MACAPAGAL - ARROYO, RESPONDENTS. [G.R. No. 191032] JAIME N. SORIANO, PETITIONER, VS. JUDICIAL AND BAR COUNCIL (JBC), RESPONDENT. [G.R. No. 191057] PHILIPPINE CONSTITUTION ASSOCIATION (PHILCONSA), PETITIONER, VS. JUDICIAL AND BAR COUNCIL (JBC), RESPONDENT. [A.M. No. 10-2-5-SC] IN RE APPLICABILITY OF SECTION 15, ARTICLE VII OF THE CONSTITUTION TO APPOINTMENTS TO THE JUDICIARY, ESTELITO P. MENDOZA, PETITIONER, [G.R. No. 191149] JOHN G. PERALTA, PETITIONER, VS. JUDICIAL AND BAR COUNCIL (JBC). RESPONDENT. PETER IRVING CORVERA; CHRISTIAN ROBERT S. LIM; ALFONSO V. TAN, JR.; NATIONAL UNION OF PEOPLE'S LAWYERS; MARLOU B. UBANO; INTEGRATED BAR OF THE PHILIPPINES-DAVAO DEL SUR CHAPTER, REPRESENTED BY ITS IMMEDIATE PAST PRESIDENT, ATTY. ISRAELITO P. TORREON, AND THE LATTER IN HIS OWN PERSONAL CAPACITY AS A MEMBER OF THE PHILIPPINE BAR; MITCHELL JOHN L. BOISER; BAGONG ALYANSANG BAYAN (BAYAN) CHAIRMAN DR. CAROLINA P. ARAULLO; BAYAN SECRETARY GENERAL RENATO M. REYES, JR.; CONFEDERATION FOR UNITY, RECOGNITION AND ADVANCE-MENT OF GOVERNMENT EMPLOYEES (COURAGE) CHAIRMAN FERDINAND GAITE; KALIPUNAN NG DAMAYANG MAHIHIRAP (KADAMAY) SECRETARY GENERAL GLORIA ARELLANO; ALYANSA NG NAGKAKAISANG KABATAAN NG SAMBAYANAN PARA SA KAUNLARAN (ANAKBAYAN) CHAIRMAN KEN LEONARD RAMOS; TAYO ANG PAG-ASA CONVENOR ALVIN PETERS; LEAGUE OF FILIPINO STUDENTS (LFS) CHAIRMAN JAMES MARK TERRY LACUANAN RIDON; NATIONAL UNION OF STUDENTS OF THE PHILIPPINES (NUSP) CHAIRMAN EINSTEIN RECEDES; COLLEGE EDITORS GUILD OF THE PHILIPPINES (CEGP) CHAIRMAN VIJAE ALQUISOLA; AND STUDENT CHRISTIAN MOVEMENT OF THE PHILIPPINES (SCMP) CHAIRMAN MA. CRISTINA ANGELA GUEVARRA; WALDEN F. BELLO AND LORETTA ANN P. ROSALES; WOMEN TRIAL LAWYERS ORGANIZATION OF THE PHILIPPINES, REPRESENTED BY YOLANDA QUISUMBING-JAVELLANA; BELLEZA ALOJADO DEMAISIP; TERESITA GANDIONCO-OLEDAN; MA. VERENA KASILAG-VILLANUEVA; MARILYN STA. ROMANA; LEONILA DE JESUS; AND GUINEVERE DE LEON; AQUILINO Q. PIMENTEL, JR.; INTERVENORS. [G.R. No. 191342] ATTY. AMADOR Z. TOLENTINO, JR., (IBP GOVERNOR-SOUTHERN LUZON), AND ATTY. ROLAND B. INTING (IBP GOVERNOR-EASTERN VISAYAS), PETITIONERS, VS. JUDICIAL AND BAR COUNCIL (JBC), RESPONDENT. [G.R. No. 191420] PHILIPPINE BAR ASSOCIATION, INC., PETITIONER, VS. JUDICIAL AND BAR COUNCIL AND HER EXCELLENCY GLORIA MACAPAGAL-ARROYO, RESPONDENTS.

  • [A.C. No. 8382 : April 21, 2010] ALFREDO B. ROA, COMPLAINANT, VS. ATTY. JUAN R. MORENO, RESPONDENT.

  • [G.R. No. 178902 : April 21, 2010] MANUEL O. FUENTES AND LETICIA L. FUENTES, PETITIONERS, VS. CONRADO G. ROCA, ANNABELLE R. JOSON, ROSE MARIE R. CRISTOBAL AND PILAR MALCAMPO, RESPONDENTS.

  • [G. R. No. L-2875 and L-3114 to L-3203 : April 22, 2010] MANILA YELLOWCAB ET AL., PETITIONER VS. THE PUBLIC SERVICE COMMISSION ET AL., RESPONDENTS.

  • [G.R. No. 187154 : April 23, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. EDWIN DALIPE Y PEREZ, APPELLANT.

  • [G.R. No. 184760 : April 23, 2010] PEOPLE OF THE PHILIPPINES , PLAINTIFF-APPELLEE, VS. PATERNO LORENZO Y CASAS, DEFENDANT-APPELLANT.

  • [G.R. No. 184542 : April 23, 2010] ALMA B. RUSSEL, PETITIONER, VS. TEOFISTA EBASAN AND AGAPITO AUSTRIA, RESPONDENTS.

  • [G.R. No. 184537 : April 23, 2010] QUINTIN B. SALUDAGA AND SPO2 FIEL E. GENIO, PETITIONERS, VS. THE HONORABLE SANDIGANBAYAN, 4TH DIVISION AND THE PEOPLE OF THE PHILIPPINES, RESPONDENTS.

  • [A.M. OCA IPI No. 07-2630-RTJ : April 23, 2010] FRANCISCO P. OCAMPO, COMPLAINANT, VS. JUDGE EVELYN S. ARCAYA-CHUA, REGIONAL TRIAL COURT, BRANCH 144, MAKATI CITY, RESPONDENT. [A.M. NO. RTJ-07-2049] OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, VS. JUDGE EVELYN S. ARCAYA-CHUA, REGIONAL TRIAL COURT, BRANCH 144, MAKATI CITY, RESPONDENT. [A.M. NO. RTJ-08-2141 (FORMERLY A.M. NO. 07-5-263- RTC/ RE: INITIAL REPORT ON THE JUDICIAL AUDIT CONDUCTED AT THE REGIONAL TRIAL COURT, BRANCH 144, MAKATI CITY)] OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, VS. JUDGE EVELYN S. ARCAYA-CHUA, REGIONAL TRIAL COURT, BRANCH 144, MAKATI CITY, AND COURT STENOGRAPHER VICTORIA C. JAMORA, REGIONAL TRIAL COURT, BRANCH 144, MAKATI CITY, RESPONDENTS. [A.M. NO. RTJ-07-2093] SYLVIA SANTOS, COMPLAINANT, VS. JUDGE EVELYN S. ARCAYA-CHUA, REGIONAL TRIAL COURT, BRANCH 144, MAKATI CITY, RESPONDENT.

  • [G.R. No. 133347 : April 23, 2010] ABS-CBN BROADCASTING CORPORATION, EUGENIO LOPEZ, JR., AUGUSTO ALMEDA-LOPEZ, AND OSCAR M. LOPEZ, PETITIONERS, VS. OFFICE OF THE OMBUDSMAN, ROBERTO S. BENEDICTO, EXEQUIEL B. GARCIA, MIGUEL V. GONZALES, AND SALVADOR (BUDDY) TAN, RESPONDENTS.

  • [G.R. No. 158189 : April 23, 2010] ROBERTO B. KALALO, PETITIONER, VS. OFFICE OF THE OMBUDSMAN, ERNESTO M. DE CHAVEZ AND MARCELO L. AGUSTIN, RESPONDENTS.

  • [G.R. No. 158562 : April 23, 2010] RAMON R. YAP, PETITIONER, VS.COMMISION ON AUDIT, RESPONDENT.

  • [G.R. No. 160270 : April 23, 2010] SUBIC BAY METROPOLITAN AUTHORITY, PETITIONER, VS. MERLINO E. RODRIGUEZ AND WIRA INTERNATIONAL TRADING CORP., BOTH REPRESENTED HEREIN BY HILDA M. BACANI, AS THEIR AUTHORIZED REPRESENTATIVE, RESPONDENTS.

  • [G.R. No. 162017 : April 23, 2010] CALTEX (PHILIPPINES), INC., WILLIAM P. TIFFANY, E.C. CAVESTANY, AND E.M. CRUZ, PETITIONERS, VS. HERMIE G. AGAD AND CALTEX UNITED SUPERVISORS' ASSOCIATION, RESPONDENTS.

  • [G.R. No. 163554 : April 23, 2010] DANNIE M. PANTOJA, PETITIONER, VS. SCA HYGIENE PRODUCTS CORPORATION, RESPONDENT.

  • [G.R. No. 165300 : April 23, 2010] ATTY. PEDRO M. FERRER, PETITIONER, VS. SPOUSES ALFREDO DIAZ AND IMELDA DIAZ, AND REINA COMANDANTE AND SPOUSES BIENVENIDO PANGAN AND ELIZABETH PANGAN, RESPONDENTS.

  • [G.R. No. 167237 : April 23, 2010] ASSOCIATED ANGLO-AMERICAN TOBACCO CORPORATION AND FLORANTE DY, PETITIONERS, VS. HON. COURT OF APPEALS, HON. CRISPIN C. LARON, IN HIS CAPACITY AS PRESIDING JUDGE, REGIONAL TRIAL COURT, REGION 1, BRANCH 44, DAGUPAN CITY, SHERIFF VIRGILIO F. VILLAR, OFFICE OF THE EX-OFFICIO SHERIFF OF PASAY CITY, REGISTER OF DEEDS OF LINGAYEN, PANGASINAN AND SPOUSES PAUL PELAEZ, JR. AND ROCELI MAMISAY PELAEZ, RESPONDENTS.

  • [A.C. No. 8159 (formerly CBD 05-1452) : April 23, 2010] REYNARIA BARCENAS, COMPLAINANT, VS. ATTY. ANORLITO A. ALVERO, RESPONDENT.

  • [G.R. No. 172036 : April 23, 2010] SPOUSES FAUSTINO AND JOSEFINA GARCIA, SPOUSES MELITON GALVEZ AND HELEN GALVEZ, AND CONSTANCIA ARCAIRA REPRESENTED BY THEIR ATTORNEY-IN-FACT JULIANA O. MOTAS, PETITIONERS, VS. COURT OF APPEALS, EMERLITA DE LA CRUZ, AND DIOGENES G. BARTOLOME, RESPONDENTS.

  • [G.R. No. 171434 : April 23, 2010] NATIONAL POWER CORPORATION, PETITIONER, VS. ALAN A. OLANDESCA, RESPONDENT.

  • [G.R. No. 173905 : April 23, 2010] ANTHONY L. NG, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 189093 : April 23, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. CHRISTOPHER BRINGAS Y GARCIA, BRYAN BRINGAS Y GARCIA, JOHN ROBERT NAVARRO Y CRUZ, ERICKSON PAJARILLO Y BASER (DECEASED), AND EDEN SY CHUNG, ACCUSED-APPELLANTS.

  • [G.R. No. 180917 : April 23, 2010] ATTY. VICENTE E. SALUMBIDES, JR., AND GLENDA ARAÑA, PETITIONERS, VS. OFFICE OF THE OMBUDSMAN , RICARDO AGON, RAMON VILLASANTA, ELMER DIZON, SALVADOR ADUL, AND AGNES FABIAN, RESPONDENTS,

  • [G.R. No. 182341 : April 23, 2010] TRINIDAD GO, JOINED BY HER HUSBAND, GONZALO GO, SR., PETITIONERS, VS. VICENTE VELEZ CHAVES,* RESPONDENT, ALICE CHAVES, RESPONDENT-INTERVENOR, MEGA-INTEGRATED AGRO LIVESTOCK FARMS, INC., RESPONDENT-INTERVENOR,

  • [G.R. No. 183337 : April 23, 2010] CIVIL SERVICE COMMISSION, PETITIONER, VS. GREGORIO MAGNAYE, JR., RESPONDENT.

  • [G.R. No. 188104 : April 23, 2010] PEOPLE OF THE PHILIPPINES, APPELLEE, VS. BENANCIO MORTERA Y BELARMINO, APPELLANT.

  • [A.M. No. P-05-1935 (Formerly A.M. No. 04-10-599-RTC) : April 23, 2010] OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, VS. ATTY. FERMIN M. OFILAS AND MS. ARANZAZU V. BALTAZAR, CLERK OF COURT AND CLERK IV, RESPECTIVELY, REGIONAL TRIAL COURT, SAN MATEO, RIZAL, RESPONDENTS.

  • [A.M. No. P-07-2322 : April 23, 2010] DALMACIO Z. TOMBOC, COMPLAINANT, VS. SHERIFFS LIBORIO M. VELASCO, JR., MEDAR T. PADAO, AND STEPHEN R. BENGUA, ALL OF THE REGIONAL TRIAL COURT, DIPOLOG CITY, RESPONDENTS.

  • [A.M. No. RTJ-09-2190 (Formerly OCA IPI No. 08-2909-RTJ) : April 23, 2010] HADJA SOHURAH DIPATUAN, COMPLAINANT, VS. JUDGE MAMINDIARA P. MANGOTARA, RESPONDENT.

  • [G.R. No. 191124 : April 27, 2010] LUIS A. ASISTIO, PETITIONER, VS. HON. THELMA CANLAS TRINIDAD-PE AGUIRRE, PRESIDING JUDGE, REGIONAL TRIAL COURT, CALOOCAN CITY, BRANCH 129; HON. ARTHUR O. MALABAGUIO, PRESIDING JUDGE, METROPOLITAN TRIAL COURT, CALOOCAN CITY, BRANCH 52; ENRICO R. ECHIVERRI, BOARD OF ELECTION INSPECTORS OF PRECINCT 1811A, BARANGAY 15, CALOOCAN CITY; AND THE CITY ELECTION OFFICER, CALOOCAN CITY, RESPONDENTS.

  • [G.R. No. 162230 : April 28, 2010] ISABELITA C. VINUYA, VICTORIA C. DELA PEÑA, HERMINIHILDA MANIMBO, LEONOR H. SUMAWANG, CANDELARIA L. SOLIMAN, MARIA L. QUILANTANG, MARIA L. MAGISA, NATALIA M. ALONZO, LOURDES M. NAVARO, FRANCISCA M. ATENCIO, ERLINDA MANALASTAS, TARCILA M. SAMPANG, ESTER M. PALACIO, MAXIMA R. DELA CRUZ, BELEN A. SAGUM, FELICIDAD TURLA, FLORENCIA M. DELA PEÑA, EUGENIA M. LALU, JULIANA G. MAGAT, CECILIA SANGUYO, ANA ALONZO, RUFINA P. MALLARI, ROSARIO M. ALARCON, RUFINA C. GULAPA, ZOILA B. MANALUS, CORAZON C. CALMA, MARTA A. GULAPA, TEODORA M. HERNANDEZ, FERMIN B. DELA PEÑA, MARIA DELA PAZ B. CULALA, ESPERANZA MANAPOL, JUANITA M. BRIONES, VERGINIA M. GUEVARRA, MAXIMA ANGULO, EMILIA SANGIL, TEOFILA R. PUNZALAN, JANUARIA G. GARCIA, PERLA B. BALINGIT, BELEN A. CULALA, PILAR Q. GALANG, ROSARIO C. BUCO, GAUDENCIA C. DELA PEÑA, RUFINA Q. CATACUTAN, FRANCIA A. BUCO, PASTORA C. GUEVARRA, VICTORIA M. DELA CRUZ, PETRONILA O. DELA CRUZ, ZENAIDA P. DELA CRUZ, CORAZON M. SUBA, EMERINCIANA A. VINUYA, LYDIA A. SANCHEZ, ROSALINA M. BUCO, PATRICIA A. BERNARDO, LUCILA H. PAYAWAL, MAGDALENA LIWAG, ESTER C. BALINGIT, JOVITA A. DAVID, EMILIA C. MANGILIT, VERGINIA M. BANGIT, GUILLERMA S. BALINGIT, TERECITA PANGILINAN, MAMERTA C. PUNO, CRISENCIANA C. GULAPA, SEFERINA S. TURLA, MAXIMA B. TURLA, LEONICIA G. GUEVARRA, ROSALINA M. CULALA, CATALINA Y. MANIO, MAMERTA T. SAGUM, CARIDAD L. TURLA, ET AL. IN THEIR CAPACITY AND AS MEMBERS OF THE "MALAYA LOLAS ORGANIZATION", PETITIONERS, VS. THE HONORABLE EXECUTIVE SECRETARY ALBERTO G. ROMULO, THE HONORABLE SECRETARY OF FOREIGN AFFAIRS DELIA DOMINGO- ALBERT, THE HONORABLE SECRETARY OF JUSTICE MERCEDITAS N. GUTIERREZ, AND THE HONORABLE SOLICITOR GENERAL ALFREDO L. BENIPAYO, RESPONDENTS.

  • [G.R. No. 190529 : April 29, 2010] PHILIPPINE GUARDIANS BROTHERHOOD, INC. (PGBI), REPRESENTED BY ITS SECRETARY-GENERAL GEORGE "FGBF GEORGE" DULDULAO, PETITIONER, VS. COMMISSION ON ELECTIONS, RESPONDENT.

  • [G.R. No. 166461 : April 30, 2010] HEIRS OF LORENZO AND CARMEN VIDAD AND AGVID CONSTRUCTION CO., INC., PETITIONERS, VS. LAND BANK OF THE PHILIPPINES, RESPONDENT.

  • [G.R. No. 169725 : April 30, 2010] RICARDO V. CASTILLO, PETITIONER, VS. UNIWIDE WAREHOUSE CLUB, INC. AND/OR JIMMY GOW, RESPONDENTS.

  • [G.R. No. 170697 : April 30, 2010] HON. PRIMO C. MIRO, DEPUTY OMBUDSMAN FOR THE VISAYAS, PETITIONER, VS. CARPIO, J., CHAIRPERSON, BRION, DEL CASTILLO, ABAD, AND PEREZ, JJ. REYNALDO M. DOSONO, RESPONDENT.

  • [A.M. No. P-06-2224 [Formerly OCA IPI No. 06-2367-P] : April 30, 2010] ATTY. ALBERTO II BORBON REYES, COMPLAINANT, VS. CLERK OF COURT V RICHARD C. JAMORA, DEPUTY SHERIFF IV LUCITO ALEJO, AND CLERK III EULOGIO T. MONDIDO, ALL OF THE REGIONAL TRIAL COURT, BRANCH 56, MAKATI CITY, RESPONDENTS.