Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2017 > June 2017 Decisions > G.R. No. 198485, June 05, 2017 - MARUBENI PHILIPPINES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.:




G.R. No. 198485, June 05, 2017 - MARUBENI PHILIPPINES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

PHILIPPINE SUPREME COURT DECISIONS

FIRST DIVISION

G.R. No. 198485, June 05, 2017

MARUBENI PHILIPPINES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

D E C I S I O N

CAGUIOA, J.:

Before the Court is a Petition for Review on Certiorari1 under Rule 45 of the Rules of Court filed by petitioner Marubeni Philippines Corporation (Marubeni), assailing the Decision2 dated March 23, 2011 and Resolution3 dated August 31, 2011 of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 557. The CTA En Banc affirmed with modification the CTA Second Division's Decision4 dated June 2, 2009 in C.T.A. Case No. 6469. The CTA Second Division dismissed Marubeni's claim for refund and/or issuance of a tax credit certificate (TCC) for having been filed beyond the two-year prescriptive period. The CTA En Banc, on the other hand, dismissed Marubeni's claim for refund and/or issuance of a TCC because it was premature.

Facts


Marubeni is a domestic corporation duly registered with the Bureau of Internal Revenue (BIR) as a Value-Added Tax (VAT) taxpayer.5

On April 25, 2000, Marubeni filed its Quarterly VAT Return for the 1st quarter of Calendar Year (CY) 2000 with the BIR.6

On March 27, 2002, Marubeni filed with the BIR a written claim for a refund and/or the issuance of a TCC, which it later amended on April 25, 2002, reducing its claim to P3,887,419.31.7 On the same date, Marubeni filed a petition for review before the CTA claiming a refund and/or issuance of a TCC in the amount of P3,887,419.31.8

During the proceedings in the CTA, Marubeni presented its witnesses and offered its evidence while respondent Commissioner of Internal Revenue (CIR) submitted the case for decision based on the pleadings.9 After submitting its Memorandum, Marubeni moved to be allowed to present additional evidence, which the CTA Second Division granted.10

On December 8, 2008, Marubeni filed its Memorandum and on January 15, 2009, the case was deemed submitted for decision.11

In a Decision dated June 2, 2009, the CTA Second Division dismissed Marubeni's judicial claim, the dispositive portion of which states:

WHEREFORE, premises considered, the petition is hereby DENIED DUE COURSE, and accordingly, DISMISSED.

SO ORDERED.12

The CTA Second Division ruled that following Commissioner of Internal Revenue v. Mirant Pagbilao Corporation,13 Marubeni timely filed its administrative claim for refund and/or the issuance of a TCC on March 27, 2002, which was within the two-year period from the close of the 1st quarter of CY 2000,14 but that Marubeni's judicial claim for refund and/or issuance of TCC that was filed on April 25, 2002 (or the same day Marubeni amended its administrative claim for a refund and/or the issuance of a TCC to P3,887,419.31) was late because this should have been filed also within the two-year period from the close of the 1st quarter of CY 2000.15

Marubeni moved for reconsideration, but this was denied by the CTA Second Division in its Resolution16 dated October 20, 2009.

Marubeni then elevated the matter to the CTA En Banc, raising the following arguments: (1) the two-year prescriptive period for the filing of the administrative and judicial claims for refund and/or issuance of TCC is reckoned from the date of the filing of the Quarterly VAT Return and payment of the output tax as held by the Court in Atlas Consolidated Mining and Development Corporation v. Commissioner of Internal Revenue;17 (2) Mirant could not validly overturn the ruling in Atlas; and (3) assuming that Mirani validly overturned the ruling in Atlas, the ruling should be applied prospectively and should not be made to apply to pending judicial claims for refund of excess input VAT.18

On March 23, 2011, the CTA En Banc rendered a Decision affirming with modification the Decision and Resolution of the CTA Second Division, the dispositive portion of which states:

WHEREFORE, premises considered, the petition is DENIED. Accordingly, the Decision of the former Second Division of this Court in CTA Case No. 6469 dated June 2, 2009 and its Resolution dated October 20, 2009 are hereby AFFIRMED, with the modification that the dismissal of the Petition for Review is on the ground for having been prematurely filed. No pronouncement as to costs.

SO ORDERED.19

The CTA En Banc agreed with the CTA Second Division that Marubeni timely filed its administrative claim for refund.20 But as to Marubeni's judicial claim for refund, the CTA En Banc ruled that following Section 112 (D) of the National Internal Revenue Code (1997 Tax Code) and the Court's ruling in Commissioner of Internal Revenue v. Aichi Forging Company of Asia, Inc.,21 the filing of the petition for review with the CTA was premature. According to the CTA En Banc, Marubeni should have filed its petition for review with the CTA 30 days from receipt of the decision of the CIR denying the claim or after the expiration of the 120-day period from the filing of the administrative claim with the CIR.22

Marubeni moved for reconsideration but the CTA En Banc denied this in a Resolution dated August 31, 2011.

Hence, this petition.

Issues


Marubeni raised the following issues:

  1. Whether Aichi is applicable to its claim for refund;

  2. Whether Aichi should only be applied prospectively; and,

  3. Whether the CIR waived the defense of non-exhaustion of administrative remedies.23


The Court's Ruling


The petition lacks merit.

Prescriptive period for filing of judicial
claim for refund.


The first and second issues are discussed together.

Marubeni claims that the Court's ruling in Atlas should be the one applicable to it instead of Aichi.24 In Atlas, the Court held that the two-year period for the filing of claims for refund and/or issuance of TCC for input VAT must be counted from the date of filing of the quarterly VAT return. On the other hand, in Aichi, the Court ruled that the compliance with the 120+30 day periods in Section 112 (C) of the 1997 Tax Code were mandatory and jurisdictional.

Marubeni thus argues that the prospective application of Aichi means that Aichi will only be applied to claims for refund that were filed with the CTA after the promulgation of Aichi (which was promulgated by the Court on October 6, 2010).25 And since Marubeni filed its petition with the CTA on April 25, 2002, the Court's ruling in Atlas, and not Aichi, should be applied to it.

This claim is wrong.

The issue of the retroactive application of Aichi and the applicability of Atlas was also raised in Mindanao II Geothermal Partnership v. Commissioner of Internal Revenue.26 The facts and issue here and in Mindanao II are identical, except only for the covered taxable period � Marubeni's claim involved the 1st quarter of CY 2000, while the claim in Mindanao II involved different quarters of CY 2003. Thus, the ruling of the Court in Mindanao II squarely applies here.

The Court ruled in Mindanao II that a taxpayer cannot claim that Atlas, which was promulgated on June 8, 2007, is controlling on the timeliness of a judicial claim that was filed prior to June 8, 2007. According to the Court, it is the 1997 Tax Code, which took effect on January 1, 1998, that applies to the taxpayer, thus:

When Mindanao II and Mindanao I filed their respective administrative and judicial claims in 2005, neither Atlas nor Mirant has been promulgated. Atlas was promulgated on 8 June 2007, while Mirant was promulgated on 12 September 2008. It is therefore misleading to state that Atlas was the controlling doctrine at the time of filing of the claims. The 1997 Tax Code, which took effect on 1 January 1998, was the applicable law at the time of filing of the claims in issue. x x x27 (Emphasis in the original)

In this regard, the Court had already clarified in Commissioner of Internal Revenue v. San Roque Power Corp.,28 that Atlas did not interpret, expressly or impliedly, the 120+30 day periods, thus:

San Roque cannot also claim [to] being misled, misguided or confused by the Atlas doctrine because San Roque filed its petition for review with the CTA more than four years before Atlas was promulgated. The Atlas doctrine did not exist at the time San Roque failed to comply with the 120-day period. Thus, San Roque cannot invoke the Atlas doctrine as an excuse for its failure to wait for the 120-day period to lapse. In any event, the Atlas doctrine merely stated that the two-year prescriptive period should be counted from the date of payment of the output VAT, not from the close of the taxable quarter when the sales involving the input VAT were made. The Atlas doctrine does not interpret, expressly or impliedly, the 120+30 day periods.29 (Emphasis in original.)

Similarly, it was misleading for Marubeni to invoke Atlas given that Atlas could not have been applicable as it was promulgated years after Marubeni had filed its administrative and judicial claims in 2002; accordingly, it cannot escape the applicability of the 1997 Tax Code.

Section 112 of the 1997 Tax Code29-a provides for the rules on claiming refunds of and/or the issuance of a TCC for unutilized input VAT, the pertinent portions of which read as follows:

SEC. 112. Refunds or Tax Credits of Input Tax.

(A) Zero-rated or Effectively Zero-rated Sales. � Any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: x x x

x x x x

(C) Period within which Refund or Tax Credit of Input Taxes shall be Made. � In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsection (A) hereof.

In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty day-period, appeal the decision or the unacted claim with the Court of Tax Appeals. (Emphasis supplied)

According to the Court in Mindanao II, it is the above-quoted Section 112 (C) of the 1997 Tax Code that applies to the judicial claim for refund, and, citing San Roque,30 compliance with the 120+30 day periods is mandatory and jurisdictional. Thus:

In determining whether the claims for the second, third and fourth quarters of 2003 have been properly appealed, we still see no need to refer to either Atlas or Mirant, or even to Section 229 of the 1997 Tax Code. The second paragraph of Section 112 (C) of the 1997 Tax Code is clear: "In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty day-period, appeal the decision or the unacted claim with the Court of Tax Appeals."

The mandatory and jurisdictional nature of the 120+30 day periods was explained in San Roque:

At the time San Roque filed its petition for review with the CTA, the 120+30 day mandatory periods were already in the law. Section 112(C) expressly grants the Commissioner 120 days within which to decide the taxpayer's claim. The law is clear, plain, and unequivocal: "x x x the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents." Following the verba legis doctrine, this law must be applied exactly as worded since it is clear, plain, and unequivocal. The taxpayer cannot simply file a petition with the CTA without waiting for the Commissioner's decision within the 120-day mandatory and jurisdictional period. The CTA will have no jurisdiction because there will be no "decision" or "deemed a denial" decision of the Commissioner for the CTA to review. In San Roque's case, it filed its petition with the CTA a mere 13 days after it filed its administrative claim with the Commissioner. Indisputably, San Roque knowingly violated the mandatory 120-day period, and it cannot blame anyone but itself.

Section 112(C) also expressly grants the taxpayer a 30-day period to appeal to the CTA the decision or inaction of the Commissioner, thus:

x x x the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty day-period, appeal the decision or the unacted claim with the Court of Tax Appeals. (Emphasis supplied)

This law is clear, plain, and unequivocal. Following the well-settled verba legis doctrine, this law should be applied exactly as worded since it is clear, plain, and unequivocal. As this law states, the taxpayer may, if he wishes, appeal the decision of the Commissioner to the CTA within 30 days from receipt of the Commissioner's decision, or if the Commissioner does not act on the taxpayer's claim within the 120-day period, the taxpayer may appeal to the CTA within 30 days from the expiration of the 120-day period.

x x x x

Section 112(A) and (C) must be interpreted according to its clear, plain, and unequivocal language. The taxpayer can file his administrative claim for refund or credit at anytime within the two-year prescriptive period. If he files his claim on the last day of the two-year prescriptive period, his claim is still filed on time. The Commissioner will have 120 days from such filing to decide the claim. If the Commissioner decides the claim on the 120th day, or does not decide it on that day, the taxpayer still has 30 days to file his judicial claim with the CTA. This is not only the plain meaning but also the only logical interpretation of Section 112(A) and (C). (Emphases in the original; citations omitted)31

Marubeni therefore failed to comply with the mandatory and jurisdictional requirement of Section 112 (C) when it filed its petition for review with the CTA on April 25, 2002, or just 29 days after filing its administrative claim before the BIR on March 27, 2002.

Since Marubeni filed its judicial claim for refund on April 25, 2002, it could not benefit from BIR Ruling No. DA-489-03 that was subsequently issued on December 10, 2003. As the Court ruled in San Roque:

To repeat, a claim for tax refund or credit, like a claim for tax exemption, is construed strictly against the taxpayer. One of the conditions for a judicial claim of refund or credit under the VAT System is compliance with the 120+30 day mandatory and jurisdictional periods. Thus, strict compliance with the 120+30 day periods is necessary for such a claim to prosper, whether before, during, or after the effectivity of the Atlas doctrine, except for the period from the issuance of BIR Ruling No. DA-489-03 on 10 December 2003 to 6 October 2010 when the Aichi doctrine was adopted, which again reinstated the 120+30 day periods as mandatory and jurisdictional.32 (Emphasis and underscoring supplied.)

In fine, Marubeni's judicial claim for refund was, as correctly found by the CTA En Banc, premature and the CTA was devoid of any jurisdiction over the petition for review because of Marubeni's failure to strictly comply with the 120+30 day periods required by Section 112 (C) of the 1997 Tax Code. To recall, Marubeni filed its administrative claim on March 27, 2002. The CIR had 120 days from that date within which to rule on that administrative claim. But within 29 days from March 27, 2002, or on April 25, 2002, Marubeni already filed its petition for review with the CTA.

Marubeni could also not benefit from BIR Ruling No. DA-489-03 because that ruling was issued on December 10, 2003, or after Marubeni had already filed its petition for review with the CTA on April 25, 2002.

Waiver of objection to non-exhaustion
of administrative remedies.


Marubeni also argues that even assuming that the 120+30 day periods are applicable, failure to comply with said periods violates only the rule on non-exhaustion of administrative remedies which can be waived when not objected to.33 Stated otherwise, Marubeni posits that the CIR's failure to raise the issue of prematurity in its Answer to Marubeni's petition before the CTA should be deemed a waiver of that objection.34 Again, this has no basis.

In Applied Food Ingredients Company, Inc. v. Commissioner of Internal Revenue,35 the Court, citing San Roque, ruled that the failure to observe the 120 days prior to filing of a judicial claim for refund is not a mere non-exhaustion of administrative remedies but is jurisdictional in nature, thus:

Considering further that the 30-day period to appeal to the CTA is dependent on the 120-day period, both periods are hereby rendered jurisdictional. Failure to observe 120 days prior to the filing of a judicial claim is not a mere non-exhaustion of administrative remedies, but is likewise considered jurisdictional. The period of 120 days is a prerequisite for the commencement of the 30-day period to appeal to the CTA. In both instances, whether the CIR renders a decision (which must be made within 120 days) or there was inaction, the period of 120 days is material.36

Accordingly, the CIR's failure to raise the issue of compliance with the 120+30 day periods in its Answer to Marubeni's petition for review cannot be deemed a waiver of such objection. As the Court ruled in Applied Food, the periods are jurisdictional, and "x x x the issue of jurisdiction over the subject matter may, at any time, be raised by the parties or considered by the Court motu proprio."37 Marubeni cannot therefore escape compliance with the 120+39 day periods. Its failure to observe the periods is fatal to its judicial claim for refund.38

WHEREFORE, premises considered, the instant petition for review is hereby DENIED. The Decision dated March 23, 2011 and the Resolution dated August 31, 2011 of the CTA En Banc in CTA EB Case No. 557 are hereby AFFIRMED.

SO ORDERED.

Sereno, C.J., (Chairperson), Leonardo-De Castro, Del Castillo, and Perlas-Bernabe, JJ., concur.

Endnotes:


1Rollo, pp. 10-51.

2 Id. at 57-92. Penned by Associate Justice Cielito N. Mindaro-Grulla with Associate Justices Juanito C. Casta�eda, Jr., Erlinda P. Uy, Caesar A. Casanova, Olga Palanca-Enriquez, and Esperanza R. Fabon-Victorino, concurring; Presiding Justice Ernesto D. Acosta, concurring and dissenting; and Associate Justices Lovell R. Bautista and Amelia R. Cotangco-Manalastas, dissenting.

3 Id. at 114-127. Penned by Associate Justice Cielito N. Mindaro-Grulla with Associate Justices Juanito C. Casta�eda, Jr., Erlinda P. Uy, Caesar A. Casanova, and Olga Palanca-Enriquez, concurring; Presiding Justice Ernesto D. Acosta, Associate Justices Esperanza R. Fabon-Victorino, and Amelia R. Cotangco-Manalastas, concurring and dissenting; and Associate Justice Lovell R. Bautista, dissenting.

4 Id. at 135-151. Penned by Associate Justice Olga Palanca-Enriquez, with Associate Justices Juanito C. Casta�eda, Jr. and Erlinda P. Uy concurring.

5 Id. at 137.

6 Id.

7 Id. at 138-139.

8 Id. at 150.

9 Id. at 141.

10 Id.

11 Id. at 142.

12 Id. at 151.

13 586 Phil. 712 (2008).

14Rollo, pp. 148-150.

15 Id. at 150.

16 Id. at 153-161.

17 551 Phil. 519 (2007).

18Rollo, p. 64.

19 Id. at 91.

20 Id. at 85.

21 646 Phil. 710 (2010).

22Rollo, pp. 85-87.

23 Id. at 22.

24 Id. at 28-30.

25 See id. at 49.

26 706 Phil. 48 (2013).

27 Id. at 74.

28 703 Phil. 310 (2013).

29 Id. at 357-358.

29-a As amended by R.A. No. 9337.

30 Supra note 28.

31 Supra note 26, at 78-81.

32 Supra note 28, at 371.

33 See rollo, pp. 30-32, 225-227.

34 Id. at 31.

35 720 Phil. 782 (2013).

36 Id. at 794.

37 Id. at 790.

38 See id. at 795.



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  • A.M. No. P-16-3614 [Formerly OCA IPI No. 16-4630-P], June 20, 2017 - ANONYMOUS, Complainant, v. GLENN L. NAMOL, COURT INTERPRETER, ERLA JOIE L. ROCO, LEGAL RESEARCHER AND EDSELBERT ANTHONY A. GARABATO, PROCESS SERVER, ALL OF THE REGIONAL TRIAL COURT , BRANCH 63, BAYAWAN CITY, NEGROS ORIENTAL, Respondent.

  • G.R. No. 211093, June 06, 2017 - MINDANAO SHOPPING DESTINATION CORPORATION, ACE HARDWARE PHILS., INC., INTERNATIONAL TOYWORLD, INC., STAR APPLIANCE CENTER, INC., SURPLUS MARKETING CORPORATION, WATSONS PERSONAL CARE STORES (PHILS.), INC., AND SUPERVALUE, INC., Petitioners, v. HON. RODRIGO R. DUTERTE, IN HIS CAPACITY AS MAYOR OF DAVAO CITY, HON. SARA DUTERTE, VICE-MAYOR OF DAVAO CITY, IN HER CAPACITY AS PRESIDING OFFICER OF THE SANGGUNIANG PANLUNGSOD, AND THE SANGGUNIANG PANLUNGSOD (CITY COUNCIL) NG DAVAO, Respondents.

  • G.R. No. 210693, June 07, 2017 - EMERALD GARMENT MANUFACTURING CORPORATION, Petitioner, v. THE H.D. LEE COMPANY, INC., Respondent.

  • G.R. No. 223844, June 28, 2017 - DANILO CALIVO CARIAGA, Petitioner, v. EMMANUEL D. SAPIGAO AND GINALYN C. ACOSTA, Respondents.

  • G.R. No. 224022, June 28, 2017 - TEODORICO A. ZARAGOZA, Petitioner, v. ILOILO SANTOS TRUCKERS, INC., Respondent.

  • G.R. No. 224143, June 28, 2017 - KEVIN BELMONTE Y GOROMEO, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • A.M. No. P-17-3709 (Formerly OCA IPI No.13-4058-P), June 19, 2017 - JUDGE CELSO O. BAGUIO, Complainant, v. JOCELYN P. LACUNA, COURT STENOGRAPHER III, REGIONAL TRIAL COURT, BRANCH 34, GAPAN CITY, NUEVA ECIJA, Respondent.

  • OCA IPI No. 11-3800-RTJ, June 19, 2017 - OSCAR C. RIZALADO, Complainant, v. PRESIDING JUDGE GIL G. BOLLOZOS, REGIONAL TRIAL COURT, BR. 21, CAGAYAN DE ORO CITY, MISAMIS ORIENTAL, Respondent.; OCA IPI No. 12-3867-RTJ, June 19, 2017 - RE: LETTER-COMPLAINT DATED JUNE 27, 2011 OF OSCAR C. RIZALADO AGAINST JUDGE GIL BOLLOZOS, REGIONAL TRIAL COURT, BRANCH 21, CAGAYAN DE ORO CITY, RELATIVE TO G.R. NO. 188427 (CYNTHIA G. ESPANO, ET AL. v. DR. OTHELLO C. GUZMAN, ET AL.); OCA IPI No. 12-3897-RTJ, June 19, 2017 - OTHELLO C. GUZMAN, RICARDO GUZMAN, MARIO C. GUZMAN, SR., AND ROSARIO GUZMAN RIZALADO, Complainant, v. PRESIDING JUDGE GIL G. BOLLOZOS, REGIONAL TRIAL COURT, BRANCH 21, CAGAYAN DE ORO CITY, MISAMIS ORIENTAL, Respondent.; OCA IPI No. 13-4070-RTJ, June 19, 2017 - OSCAR C. RIZALADO, Complainant, v. PRESIDING JUDGE GIL G. BOLLOZOS, REGIONAL TRIAL COURT, BRANCH 21, CAGAYAN DE ORO CITY, MISAMIS ORIENTAL, Respondent.

  • A.C. No. 11600, June 19, 2017 - ROMULO DE MESA FESTIN, Complainant, v. ATTY. ROLANDO V. ZUBIRI, Respondent.

  • G.R. No. 218942, June 05, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROLANDO BISORA Y LAGONOY, Accused-Appellant.

  • G.R. No. 216937, June 05, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. TITO AMOC Y MAMBATALAN, Accused-Appellant.

  • A.M. No. MTJ-16-1870 [Formerly OCA I.P.I. No. 16-2833-MTJ], June 06, 2017 - RE: ANONYMOUS LETTER COMPLAINT, Complainant, v. JUDGE DIVINA T. SAMSON, MUNICIPAL CIRCUIT TRIAL COURT, MABINI-PANTUKAN, COMPOSTELA VALLEY, AND UTILITY WORKER FRANCISCO M. ROQUE, JR., MUNICIPAL CIRCUIT TRIAL COURT, MABINI-PANTUKAN, COMPOSTELA VALLEY, Respondents.

  • G.R. No. 223334, June 07, 2017 - DANILO BARTOLATA, REPRESENTED BY HIS ATTORNEY-IN-FACT REBECCA R. PILOT AND/OR DIONISIO P. PILOT, Petitioner, v. REPUBLIC OF THE PHILIPPINES, DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS, DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS, AND TOLL REGULATORY BOARD, Respondents.

  • G.R. No. 225743, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. SANDY DOMINGO Y LABIS, Accused-Appellants.

  • G.R. No. 219070, June 21, 2017 - CONRADO R. ESPIRITU, JR., TERESITA ESPXRITU-GUTIERREZ, MARIETTA R. ESPIRITU-CRUZ, OSCAR R. ESPIRITU, AND ALFREDO R. ESPIRITU, Petitioners, v. REPUBLIC OF THE PHILIPPINES, Respondent.

  • G.R. No. 198583, June 28, 2017 - ARLYN ALMARIO-TEMPLONUEVO, Petitioner, v. OFFICE OF THE OMBUDSMAN, THE HONORABLE SECRETARY, DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT AND CHITO M. OYARDO, Respondents.

  • G.R. No. 218970, June 28, 2017 - RICHARD ESCALANTE, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 194137, June 21, 2017 - AMBASSADOR HOTEL, INC., Petitioner, v. SOCIAL SECURITY SYSTEM, Respondent.

  • A.M. No. P-16-3604 [Formerly OCA I.P.I. No. 14-4245-P], June 28, 2017 - HEIRS OF DAMASO OCHEA, REPRESENTED BY MIGUEL KILANTANG, Complainant, v. ATTY. ANDREA P. MARATAS, BRANCH CLERK OF COURT, BRANCH 53, REGIONAL TRIAL COURT, LAPU-LAPU CITY, CEBU, Respondent.

  • G.R. No. 222538, June 21, 2017 - EDUARDO N. RIGUER, Petitioner, v. ATTY. EDRALIN S. MATEO, Respondent.

  • G.R. No. 228435, June 21, 2017 - KT CONSTRUCTION SUPPLY, INC., REPRESENTED BY WILLIAM GO, Petitioner, v. PHILIPPINE SAVINGS BANK, Respondent.

  • G.R. No. 200370, June 07, 2017 - MARIO VERIDIANO Y SAPI, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 198544, June 19, 2017 - SEAPOWER SHIPPING ENT., INC., Petitioner, v. HEIRS OF WARREN M. SABANAL, REPRESENTED BY ELVIRA ONG-SABANAL, Respondents.

  • G.R. No. 192391, June 19, 2017 - ESTATE OF HONORIO POBLADOR, JR., REPRESENTED BY RAFAEL A. POBLADOR, Petitioner, v. ROSARIO L. MANZANO, Respondent.

  • G.R. No. 218242, June 21, 2017 - PAULINO M. ALDABA, Petitioner, v. CAREER PHILIPPINES SHIP-MANAGEMENT, INC., COLUMBIA SHIPMANAGEMENT LTD., AND/OR VERLOU CARMELINO, Respondents.

  • G.R. No. 220718, June 21, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. NICOLAS TUBILLO Y ABELLA, Accused-Appellant.

  • G.R. No. 210654, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. PABLO LUAD ARMODIA, Accused-Appellant.

  • G.R. No. 208243, June 05, 2017 - EDWIN GRANADA REYES, Petitioner, v. THE OFFICE OF THE OMBUDSMAN, THE SANDIGANBAYAN, AND PAUL JOCSON ARCHES, Respondents.

  • G.R. No. 200512, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ELMER AVANCENA Y CABANELA, JAIME POPIOCO Y CAMBAYA1 AND NOLASCO TAYTAY Y CRUZ, Accused-Appellants.

  • A.M. No. P-16-3616 [Formerly OCA I.P.I. No. 15-4457-P], June 21, 2017 - ATTY. PROSENCIO D. JASO, Complainant, v. GLORIA L. LONDRES, COURT STENOGRAPHER III, REGIONAL TRIAL COURT, BRANCH 258, PARA�AQUE CITY, Respondent.

  • G.R. No. 198066, June 07, 2017 - YOLANDO T. BRAVO, Petitioner, v. URIOS COLLEGE (NOW FATHER SATURNINO URIOS UNIVERSITY) AND/OR FR. JOHN CHRISTIAN U. YOUNG, Respondents.

  • G.R. No. 194152, June 05, 2017 - MAKILITO B. MAHINAY, Petitioner, v. DURA TIRE & RUBBER INDUSTRIES, INC., Respondent.

  • G.R. No. 212201, June 28, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RODOLFO DENIEGA Y ESPINOSA, Accused-Appellants.

  • G.R. No. 219848, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GODOFREDO MACARAIG Y GONZALES, Accused-Appellant.

  • G.R. No. 213088, June 28, 2017 - LAND TRANSPORTATION FRANCHISING AND REGULATORY BOARD (LTFRB), Petitioner, v. G.V. FLORIDA TRANSPORT, INC., Respondent.

  • G.R. No. 214500, June 28, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v, MICHELLE DELA CRUZ, Accused-Appellants.

  • G.R. No. 226846, June 21, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JEFFREY MACARANAS Y FERNANDEZ, Accused-Appellants.

  • G.R. No. 224300, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOSE CUTARA Y BRIX, Accused-Appellant.

  • G.R. No. 176703, June 28, 2017 - MUNICIPALITY OF CAINTA, Petitioner, v. CITY OF PASIG AND UNIWIDE SALES WAREHOUSE CLUB, INC., Respondents.; G.R. No. 176721 - UNIWIDE SALES WAREHOUSE CLUB, INC., Petitioner, v. CITY OF PASIG AND MUNICIPALITY OF CAINTA, Respondents.

  • G.R. No. 220143, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JONATHAN BAAY Y FALCO, Accused-Appellant.

  • G.R. No. 203114, June 28, 2017 - VIRGILIO LABANDRIA AWAS, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 211108, June 07, 2017 - ALEJANDRO D.C. ROQUE, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 214301, June 07, 2017 - RAMON MANUEL T. JAVINES, Petitioner, v. XLIBRIS A.K.A. AUTHOR SOLUTIONS, INC., JOSEPH STEINBACH, AND STELLA MARS OUANO, Respondents.

  • G.R. No. 205283, June 07, 2017 - ABIGAIL L. MENDIOLA, Petitioner, v. VENERANDO P. SANGALANG, Respondent.

  • G.R. No. 212934, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BLAS GAA Y RODRIGUEZ, Accused-Appellant.

  • G.R. No. 224532, June 21, 2017 - CONSTANCIO CADERAO BALATERO, Petitioner, v. SENATOR CREWING (MANILA) INC., AQUANAUT SHIPMANAGEMENT LTD., ROSE AARON AND CARLOS BONOAN, MV MSC FLAMINIA, Respondents.; G.R. No. 224565, June 21, 2017 - SENATOR CREWING (MANILA) INC., AQUANAUT SHIPMANAGEMENT LTD., ROSE AARON AND CARLOS BONOAN, Petitioners, v. CONSTANCIO C. BALATERO, Respondents.

  • G.R. No. 225623, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. LORENZO RAYTOS Y ESPINO, Accused-Appellant.

  • G.R. No. 207001, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RICHARD F. TRIPOLI AND ROMULO B. IMPAS, Accused-Appellants.

  • G.R. No. 191174, June 07, 2017 - PARADIGM DEVELOPMENT CORPORATION OF THE PHILIPPINES, Petitioner, v. BANK OF THE PHILIPPINES ISLANDS, Respondent.

  • G.R. No. 217459, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ALBERTO FORTUNA ALBERCA, Accused-Appellant.

  • G.R. No. 220758, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. STEPHAN CABILES Y SUAREZ A.K.A. "KANO", Accused-Appellant.

  • G.R. No. 177000, June 19, 2017 - NESTOR GUELOS, RODRIGO GUELOS, GIL CARANDANG AND SPO2 ALFREDO CARANDANG Y PRESCILLA, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 221096, June 28, 2017 - CLAUDIA'S KITCHEN, INC. AND ENZO SQUILLANTINI, Petitioners, v. MA. REALIZA S. TANGUIN, Respondent.

  • G.R. No. 206702, June 07, 2017 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE NATIONAL IRRIGATION ADMINISTRATION, Petitioner, v. ROLANDO C. CEBUAN, RUBEN C. CEBUAN, ERIC C. CEBUAN, SAMUEL C. BARING, BEATRICE A. LOW, LEONORE L. DE LA SERNA AND HEIRS OF LORENZO UMBAAD, Respondents

  • G.R. No. 227005, June 19, 2017 - BDO UNIBANK, INC., Petitioner, v. ENGR. SELWYN LAO, DOING BUSINESS UNDER THE NAME AND STYLE "SELWYN F. LAO CONSTRUCTION" AND "WING AN CONSTRUCTION AND DEVELOPMENT CORPORATION" AND INTERNATIONAL EXCHANGE BANK (NOW UNION BANK OF THE PHILIPPINES), Respondents.

  • G.R. No. 227306, June 19, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROBERTO ESPERANZA JESALVA ALIAS "ROBERT SANTOS," Accused-Appellants.

  • G.R. No. 224144, June 28, 2017 - LOLITA BAS CAPABLANCA, Petitioner, v. HEIRS OF PEDRO BAS, REPRESENTED BY JOSEFINA BAS ESPINOSA AND REGISTER OF DEEDS OF THE PROVINCE OF CEBU, Respondents.

  • G.R. No. 216987, June 05, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. WILFREDO PACAYRA Y MABUTOL, Accused-Appellant.

  • G.R. No. 222685, June 21, 2017 - LORETA SAMBALILO, SALVADOR SAMBALILO, ZOILO SAMBALILO, JR. AND RENANTE SAMBALILO, Petitioners, v. SPOUSES PABLO LLARENAS AND FE LLARENAS, Respondents.

  • G.R. No. 221085, June 19, 2017 - RAVENGAR G. IBON, Petitioner, v. GENGHIS KHAN SECURITY SERVICES AND/OR MARIETTA VALLESPIN, Respondents.

  • G.R. No. 202091, June 07, 2017 - SUMIFRU (PHILIPPINES) CORP. (SURVIVING ENTITY OF A MERGER WITH FRESH BANANA AGRICULTURAL CORPORATION AND OTHER CORPORATIONS), Petitioner, v. NAGKAHIUSANG MAMUMUO SA SUYAPA FARM1 (NAMASUFA-NAFLU-KMU), Respondent.

  • G.R. No. 198485, June 05, 2017 - MARUBENI PHILIPPINES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 220977, June 19, 2017 - PO1 CELSO TABOBO III Y EBID, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 196650, June 07, 2017 - SPECTRUM SECURITY SERVICES, INC., Petitioner, v. DAVID GRAVE, ARIEL V. AROA, TOMASINO R. DE CHAVEZ, JR., LUCITO P. SAMARITA, SAIDOMAR M. MAROHOM, LITO V. MAHILOM AND OLIVER N. MARTIN, Respondents.

  • G.R. No. 159139, June 06, 2017 - INFORMATION TECHNOLOGY FOUNDATION OF THE PHILIPPINES, MA. CORAZON M. AKOL, MIGUEL UY, EDUARDO H. LOPEZ, AUGUSTO C. LAGMAN, REX C. DRILON, MIGUEL HILADO, LEY SALCEDO, AND MANUEL ALCUAZ, JR., Petitioners, v. COMMISSION ON ELECTIONS, COMELEC CHAIRMAN BENJAMIN ABALOS, SR., COMELEC BIDDING AND AWARDS COMMITTEE CHAIRMAN EDUARDO D. MEJOS AND MEMBERS GIDEON DE GUZMAN, JOSE F. BALBUENA, LAMBERTO P. LLAMAS, AND BARTOLOME SINOCRUZ, JR., Respondents.; G.R. NO. 174777 - AQUILINO Q. PIMENTEL, JR., SERGIO R. OSME�A III, PANFILO M. LACSON, ALFREDO S. LIM, JAMBY A.S. MADRIGAL, LUISA P. EJERCITO-ESTRADA, JINGGOY E. ESTRADA, RODOLFO G. BIAZON, AND RICHARD J. GORDON, Petitioners, v. MA. MERCEDITAS NAVARRO-GUTIERREZ, IN HER CAPACITY AS OMBUDSMAN, Respondent.

  • G.R. No. 215195, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOSE DESCARTIN, JR. Y MERCADER, Accused-Appellant.

  • G.R. No. 220022, June 19, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. WILTON ALACDIS Y ANATIL A.K.A. "WELTON", DOMINGO LINGBANAN (AT-LARGE), AND PEPITO ANATIL ALACDIS (AT-LARGE), Accused.; WILTON ALACDIS Y ANATIL A.K.A. "WELTON", Accused-Appellant.

  • A.M. No. P-15-3335 [Formerly A.M. No. 15-04-98-RTC], June 28, 2017 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. ATTY. JEROME B. BANTIYAN, CLERK OF COURT VI AND ERLINDA G. CAMILO, FORMER OIC/COURT INTERPRETER, BOTH OF THE REGIONAL TRIAL COURT, BRANCH 34, BANAUE, IFUGAO, Respondents.

  • G.R. No. 219615, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. RAFAEL AGUDO Y DEL VALLE, Accused-Appellant.

  • G.R. No. 219590, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MARCIAL M. PARDILLO, Accused-Appellant.

  • G.R. No. 224099, June 21, 2017 - ROMMEL M. ZAMBRANO, ROMEO O. CALIPAY, JESUS L. CHIN, LYNDON B. APOSAGA, BONIFACIO A. CASTA�EDA, ROSEMARIE P. FALCUNIT, ROMEO A. FINALLA, LUISITO G. GELLIDO, JOSE ALLI L. MABUHAY, VICENTE A. MORALES, RAUL L. REANZARES, DIODITO I. TACUD, ERNAN D. TERCERO, LARRY V. MUTIA, ROMEO A. GURON, DIOSDADO S. AZUSANO, BENEDICTO D. GIDAYAWAN, LOWIS M. LANDRITO, NARCISO R. ASI, TEODULO BORAC, SANTOS J. CRUZADO, JR., ROLANDO DELA CRUZ, RAYMUNDO, MILA Y. ABLAY, ERMITY F. GABUCAY, PABLITO M. LACANARIA, MELCHOR PE�AFLOR, ARSENIO B. PICART III, ROMEO M. SISON, JOSE VELASCO JR., ERWIN M. VICTORIA, PRISCO J. ABILO, WILFREDO D. ARANDIA, ALEXANDER Y. HILADO, JAIME M. CORALES, GERALDINE C. MAUHAY, MAURO P. MARQUEZ, JONATHAN T. BARQUIN, RICARDO M. CALDERON JR., RENATOR. RAMIREZ, VIVIAN P. VIRTUDES, DOMINGO P. COSTANTINO JR., RENATO A. MANAIG, RAFAEL D. CARILLO, Petitioners, v. PHILIPPINE CARPET MANUFACTURING CORPORATION/PACIFIC CARPET MANUFACTURING CORPORATION, DAVID E. T. LIM, AND EVELYN LIM FORBES, Respondents.

  • G.R. No. 209518, June 19, 2017 - MA. HAZELINA A. TUJAN-MILITANTE, Petitioner, v. ANA KARI CARMENCITA NUSTAD, AS REPRESENTED BY ATTY. MARGUERITE THERESE L. LUCILA, Respondent.

  • G.R. No. 208359, June 19, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DEMETRIO SABIDA Y SADIWA, Accused-Appellant.

  • G.R. No. 206114, June 19, 2017 - DOLORES ALEJO, Petitioner, v. SPOUSES ERNESTO CORTEZ AND PRISCILLA SAN PEDRO, SPOUSES JORGE LEONARDO AND JACINTA LEONARDO AND THE REGISTER OF DEEDS OF BULACAN, Respondents.

  • G.R. No. 192723, June 05, 2017 - LEOVIGILDO A. DE CASTRO, Petitioner, v. FIELD INVESTIGATION OFFICE, OFFICE OF THE OMBUDSMAN AND THE COMMISSIONER OF CUSTOMS, Respondents.

  • G.R. No. 207516, June 19, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. AMBROSIO OHAYAS, ROBERTO OWAS, FLORENCIO RAPANA, CERELO BALURO, EDDIE YAGUNO, RUPO YAGUNO AND JERRY YAGUNO, ACCUSED. AMBROSIO OHAYAS, Accused-Appellant.

  • A.C. No. 8371, June 28, 2017 - SPOUSES GERARDO MONTECILLO AND DOMINGA SALONOY, Complainant, v. ATTY. EDUARDO Z. GATCHALIAN, Respondent.

  • G.R. No. 208450, June 05, 2017 - SPS. ROBERTO ABOITIZ AND MARIA CRISTINA CABARRUS, Petitioners, v. SPS. PETER L. PO AND VICTORIA L. PO, Respondents.; G.R. No. 208497 - SPS. PETER L. PO AND VICTORIA L. PO, Petitioners, v. SPS. ROBERTO ABOITIZ AND MARIA CRISTINA CABARRUS, JOSE MARIA MORAZA, AND ERNESTO ABOITIZ AND ISABEL ABOITIZ, Respondents.

  • G.R. No. 218572, June 19, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. BILLIE GHER TUBALLAS Y FAUSTINO, Accused-Appellant,

  • G.R. No. 202922, June 19, 2017 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. SEMIRARA MINING CORPORATION, Respondent.

  • G.R. No. 198795, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MERCEDITAS MATHEUS Y DELOS REYES, Accused-Appellant.

  • G.R. No. 195003, June 07, 2017 - CITY OF BATANGAS, REPRESENTED BY HON. SEVERINA VILMA ABAYA, IN HER CAPACITY AS CITY MAYOR OF BATANGAS, Petitioner, v. PHILIPPINE SHELL PETROLEUM CORPORATION AND SHELL PHILIPPINES EXPLORATION B.V., Respondents.

  • G.R. No. 198162, June 21, 2017 - CORAZON M. LACAP, Petitioner, v. SANDIGANBAYAN [FOURTH DIVISION] AND THE PEOPLE OF THE PHILIPPINES, Respondents.

  • G.R. No. 202086, June 21, 2017 - NORMAN PANALIGAN, IRENEO VILLAJIN, AND GABRIEL PENILLA, Petitioners, v. PHYVITA ENTERPRISES CORPORATION, Respondent.

  • G.R. No. 189102, June 07, 2017 - CHIQUITA BRANDS, INC. AND CHIQUITA BRANDS INTERNATIONAL, INC., Petitioners, v. HON. GEORGE E. OMELIO, REGIONAL TRIAL COURT, DAVAO CITY, BRANCH 14, SHERIFF ROBERTO C. ESGUERRA, CECILIO G. ABENION, AND 1,842 OTHER PLAINTIFFS IN CIVIL CASE NO. 95-45, Respondents.

  • G.R. No. 208001, June 19, 2017 - P/C SUPT. EDWIN A. PFLEIDER, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 225634, June 07, 2017 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ALLAN JAO Y CALONIA AND ROGELIO CATIGTIG Y COBIO, Accused-Appellants.