CIR v.

Campos Rueda, 42 SCRA 23 (1971)

Jerson
FACTS: Maria de la Estrella Soriano Vda. de Cerdeira, (Maria Cerdeira, for sort), died in Tangier, (North Africa), on Jan. 2, 19 . At the ti!e of her de!ise, she "as !arried to a S#anish Citi$en and a #er!anent resident of Tangier fro! 19%1 &# to her death. She left #ro#erties in Tangier and in the 'hili##ines. A!ong the #ro#erties in the 'hili##ines are se(eral #arcels of land and !an) shares of stoc*, acco&nts recei(a+le and other intangi+le #ersonal #ro#erties. The real estate sit&ated in the 'hili##ines had a !ar*et (al&e of '1,1,9,-.%. , and her #ersonal #ro#erties also in the 'hili##ines had a (al&e of '%9/,%,..9,. 0n the real estate, the res#ondent Antonio Ca!#os 1&eda, as ad!inistrator of her estate, #aid the s&! of '111, .2.,, as estate ta2 and the s&! of '1 1,391.-. as inheritance ta2, on the transfer of her real #ro#erties in the 'hili##ines, +&t ref&sed to #a) the corres#onding deficienc) estate and inheritance ta2es d&e on the transfer of her intangi+le #ersonal #ro#erties, clai!ing that the state is e2e!#t fro! the #a)!ent of said ta2es #&rs&ant to section 122 of the Ta2 Code. The Collector of 4nternal 1e(en&e in a decision assessed the estate of the deceased, as deficienc) estate and inheritance ta2es, the s&! of '1/1,.3-.9 incl&ding interest and #enalties, on the transfer of intangi+le #ersonal #ro#erties of Maria Cerdeira. 0n a##eal the Co&rt of Ta2 A##eals re(ersed the decision of the Collector, "ho ele(ated the case to the SC for re(ie", alleging that the Co&rt of Ta2 A##eals erred in holding that5 (1) The testate estate of Maria Cerdeira is not lia+le for the #a)!ent of deficienc) estate and inheritance ta2es in the s&! of '1/1,.3-.9 6 (2) The international $one of Tangier, e(en if it is not recogni$ed +) the 'hili##ine 7o(ern!ent as a state, co&ld a(ail of the reci#rocal #ro(isions of o&r Ta2 Code6 (%) The ter! 8foreign co&ntr)8 in Section 122 of the Ta2 Code, refers to a foreign go(ern!ent co!#etent to le() ta2es "itho&t an) consideration for the international stat&s of said go(ern!ent6 (-) There e2ists reci#rocit) +et"een Tangier and 'hili##ine 9a"s on the !atter of death ta2es on intangi+le #ersonal #ro#ert)6 ( ) The certification E2hi+its :;1, 7;1, <;1, and T, considered together, are s&fficient #roof on the non;lia+ilit) of !o(a+le #ro#ert) located in Tangier for inheritance tax
properties.

ISSUE: =hether or not the ac>&isition of international #ersonalit) is a condition sine >&a non to Tangier (or any other state for that matter) being considered a "foreign
country" and therefore be covered by the tax exemption.

HE !: The SC r&led in the negati(e, there+) affir!ing the decision of the Co&rt of Ta2 A##eal. The Co&rt held that 8? if a foreign co&ntr) is to +e identified "ith a state, it is re>&ired in line with Pound's formulation that it be a politically organized sovereign
community independent of outside control bound by penalties of nationhood, legally supreme within its territory, acting through a government functioning under a regime of law. t is thus a sovereign person with the people composing it viewed as anorganized corporate society under a government with

the legal competence to exact obedience to its commands. t has been referred to as a body!politic organized by common consent for mutual defense and mutual safety and to promote the general welfare. "orrectly has it been described by #smein as "the $uridical personification of the nation." %his is to view it in the light of its historical development. %he stress is on its being a nation, its people occupying a definite territory, politically organized, exercising by means of its government its sovereign will over the individuals within it and maintaining its separate international personality. &as'i could spea' of it then as a territorial society divided into government and sub$ects, claiming within its allotted area a supremacy over all other institutions. (c ver similarly would point to the power entrusted to its government to maintain within its territory the conditions of a legal order and to enter into international relations. )ith the latter re*uisite satisfied, international law does not exact independence as a condition of statehood."

"#TE:
%he pertinent portion of section +,,, of the %ax "ode, as amended by section -, .ep. /ct 0o. 12, recites as follows3 4#". +,,. 5efinitions. . . . . Provided, however, %hat in the case of a resident, the transmission or transfer of any intangible personal property, regardless of its location, is sub$ect to the taxes prescribed in this %itle6 /nd provided, further, %hat no tax shall be collected under %his %itle in respect of intangible personal property (a) if the decedent at the time of his death was a resident of a foreign country which at the time of his death did not impose a transfer tax or death tax of any character in respect of intangible personal property of citizens of the 'hili##ines not residing in the foreign country, or (b) if the laws of the foreign country of which the decedent was a resident at the time of his death allow a similar exemption from transfer taxes or death taxes of every character in respect of intangible personal property owned by citizens of the 'hili##ines not residing in that foreign country.

Rea$a% vs CIR, 3& SCRA 9'( (19'9)

Charisse FACTS: 'etitioner =illia! 1eagan, a ci(ilian e!#lo)ee of @nited States Air Aorce in the 'hil. =as assigned in the Clar* Air Base as a technical assistance at Bendi2 1adio, :i(ision of Bendi2 A(iation Cor# That on A#ril 22, 19/,, =illia! 1eagan (#etitioner) i!#orted a ta2;e2e!#t 19/, Cadillac car "ith accessories a!o&nting to C /,--%..% incl&ding freight ins&rance and other charges. That on J&l) 11, 19/,, #etitioner re>&ested the +ase co!!ander of Clar* Air Base to #er!it hi! to sell the said car, "hich "as latter granted, #ro(ided that the sale "ill onl) +e +et"een a !e!+er of @nited Stated Air Aorce or a citi$en of @nited States e!#lo)ed in the @S !ilitar) +ase, in the 'hil. 0n the sa!e date, #etitioner sold the car to Ared Meneses for '%2,,,,, e(idenced +) a deed of sale e2ec&ted in Manila. As a res&lt of the transaction, res#ondent Co!!issioner of 4nternal 1e(en&e fi2ed the net ta2a+le inco!e arising fro! s&ch transaction. The a!o&nt of '13,912.%rendering hi! lia+le for the inco!e ta2 in the s&! of '2,939. After #a)ing the s&!, the #etitioner so&ght to ref&nd fro! the res#ondent, alleging that he "as e2e!#t fro! s&ch ta2. @#on the #endenc) of s&ch action the #etitioner +ro&ght to C41, he filed a case against res#ondent at Co&rt of Ta2 A##eals #ra)ing for the ref&nd of '2,939 D the legal interest rate. ISSUE: =hether or not the said inco!e ta2 of '2,939 "as legall) colleted +) res#ondent for #etitioner, HE !: The Co&rt #rono&nce that the Clar* Air Base is not a foreign territor) for #&r#oses of ta2 legislation and therefore !a*ing a #etitioner lia+le for the inco!e ta2 arising fro! a sale of his a&to!o+ile in the Clar* Aield Air Base. =herefore, the decision of the Co&rt of Ta2 A##eals of Ma) 12, 19// den)ing the ref&nd of '2,939 as the inco!e ta2 #aid +) #etitioner is affir!ed. =ith costs against #etitioner.

)eop*e vs. +o,o, -3 SCRA 47' (1973)

Glenn

U.S. vs. !o.., 2 )/0*. 332 (19&3)

Vladie May

)eop*e v. Sa%d0$a%1a2a%, +.R. "o. 14-9-1, Au$us3 12, 2&&3

Edce
FACTS: 4n a #rior case, res#ondents "ere all charged "ith !al(ersation &nder Cri!inal Case 2 3-1 +efore the SandiganBa)an. 4n No(e!+er 12, 1999, res#ondent 1a!iscal filed "ith the SandiganBa)an an E@rgent Motion to :eclare n&llit) of infor!ation and to defer the iss&ance of his "arrant of arrestF on the gro&nds that SandiganBa)an is ass&!ed to ha(e no G&risdiction &#on the case, +eca&se the AA';1SBS, is a a #ri(ate entit), f&rther arg&ing that the said entit) is not a co&nter#art of 7S4S, and that their e!#lo)ees do not recei(e salar) fro! the go(ern!ent and are not co(ered +) the salar) standardi$ation la". The @rgent !otion "as denied +) the SandiganBa)an in a resol&tion #ro!&lgated on Jan&ar) /, 2,,,. After the release of the resol&tion, the res#ondents filed a !otion for reconsideration. 4n a resol&tion filed +) the Sandigan Ba)an s&staining the contention that the AA';1SBS is a #ri(ate entit), therefore, reconsidering its earlier decision and ordered the re(ie" and dis!issal of the earlier !entioned cri!inal case. Th&s, the filing of a s#ecial ci(il action for certiorari. HE !: Ailing of a certiorari is not a re!ed) in this case +eca&se &nder 1&le / of the r&les, s&ch action !a) onl) +e a(ailed onl) "hen there is no a##eal, or an) #lain, s#eed) and ade>&ate re!ed) in the ordinar) co&rse of la", and in a case s&ch as this, an ordinar) a##eal !a) do so. 0n the a##eal that AA';1SBS is a #ri(ate entit)6 hence, &nder 'residental decree no. %/1, its #&r#ose and f&nctions are si!ilar to 7S4S and SSS e2ce#t that, it co(ers onl) the !e!+ers of the !ilitar) ser(ice. 4ts #&r#ose is to ad!inister their retire!ent, #ension and se#aration +enefits for this #&r#ose, it also re>&ires indi(id&al contri+&tions for each !e!+er of the said entit). 4n connection "ith those findings, the f&nds of AA';1SBS e2ce#t for the initial seed !one), is entirel) fro! the contri+&tions of the !e!+ers on the +asis of Section 2, '.:, %/1, Section 2 that states6 EThe s)ste! shall +e f&nded as follo"s5 a.) a##ro#riations and contri+&tions6 +.) donations, gifts, legacies, +e>&est and others to the s)ste!6 c.) all earnings of the s)ste! "hich shall not +e s&+Gect to an) ta2 "hatsoe(er. 4n the a+o(e #ro(ision, there is no #ro(ision that states the #rohi+ition of ha(ing additional f&nds to the +enefit of the !e!+ers of the AA';1SBS. Also, AA';1SBS is considered as an instit&tion that fa(ors #&+lic interest, and that tho&gh a #ri(ate entit) e!+odies a goal that is +) nat&re fa(ora+le to the #&+lic.

Th&s, SandiganBa)an is directed to res&!e #roceedings of the case.

ACCFA v. CU+C#, 3& SCRA '49 (19'9)

Love
FACTS: These are t"o se#arate a##eals +) certiorari fro! the decision dated March 2 , 19/% (7.1. No. 9;21-.-) and the order dated Ma) 21, 19/- (7.1. No. 9;2%/, ) as affir!ed +) the resol&tions en +anc, of the Co&rt of 4nd&strial 1elations, in Cases Nos. %- ,;@9' and 1%23;MC, res#ecti(el). The Agric&lt&ral Credit and Coo#erati(e Ainancing Ad!inistration (ACCAA) "as a go(ern!ent agenc) created &nder 1e#&+lic Act No. .21, as a!ended. 4ts ad!inistrati(e !achiner) "as reorgani$ed and its na!e changed to Agric&lt&ral Credit Ad!inistration (ACA) &nder the 9and 1efor! Code (1e#&+lic Act No. %.--). 0n the other hand, the ACCAA S&#er(isorsH Association (ASA) and the ACCAA =or*ersH Association (A=A), hereinafter referred to as the @nions, are la+or organi$ations co!#osed of the s&#er(isors and the ran*; and;file e!#lo)ees, res#ecti(el), in the ACCAA (no" ACA). +.R. "o. 4214(4 0n Se#te!+er -, 19/1 a collecti(e +argaining agree!ent, "hich "as to +e effecti(e for a #eriod of one (1) )ear fro! J&l) 1, 19/1, "as entered into +) and +et"een the @nions and the ACCAA. A fe" !onths thereafter, the @nions started #rotesting against alleged (iolations and non; i!#le!entation of said agree!ent. Ainall), on 0cto+er 2 , 19/2 the @nions declared a stri*e, "hich "as ended "hen the stri*ers (ol&ntaril) ret&rned to "or* on No(e!+er 2/, 19/2. 0n 0cto+er %,, 19/2 the @nions, together "ith its !other &nion, the Confederation of @nions in 7o(ern!ent Cor#orations and 0ffices (C@7C0), filed a co!#laint "ith the Co&rt of 4nd&strial 1elations against the ACCAA (Case No. %- ,;@9') for ha(ing allegedl) co!!itted acts of &nfair la+or #ractice, na!el)5 (iolation of the collecti(e +argaining agree!ent in order to disco&rage the !e!+ers of the @nions in the e2ercise of their right to self;organi$ation, discri!ination against said !e!+ers in the !atter of #ro!otions, and ref&sal to +argain. The ACCAA denied the charges and inter#osed as affir!ati(e and s#ecial defenses lac* of G&risdiction of the C41 o(er the case, illegalit) of the +argaining contract, e2#iration of said Contract and lac* of a##ro(al +) the office of the 'resident of the fringe +enefits #ro(ided for therein. Br&shing aside the foregoing defenses, the C41 in its decision dated March 2 , 19/% ordered the ACCAA5 81. To cease and desist fro! co!!itting f&rther acts tending to disco&rage the !e!+ers of co!#lainant &nions in the e2ercise of their right to self organi$ation6

82. 8%.

To co!#l) "ith and i!#le!ent the #ro(ision of the collecti(e +argaining contract e2ec&ted on Se#te!+er -, 19/1, incl&ding the #a)!ent of '%,.,, a !onth li(ing allo"ance6 To +argain in good faith and e2#editio&sl) "ith the herein co!#lainants.8

The ACCAA !o(ed to reconsider +&t "as t&rned do"n in a resol&tion dated A#ril 2 , 19/% of the C41 en +anc. There&#on it +ro&ght this a##eal +) certiorari.

The ACCAA raises the follo"ing iss&es in its #etition, to "it5 81. E2. E%. E-. =hether or not the res#ondent co&rt has G&risdiction o(er this case, "hich in t&rn de#ends on "hether or not the ACCAA e2ercised go(ern!ental or #ro#rietar) f&nctions. =hether or not the collecti(e +argaining agree!ent +et"een the #etitioner and the res#ondent &nion is (alid6 if (alid, "hether or not it has alread) la#sed6 and if not, "hether or not its (sic) fringe +enefits are alread) enforcea+le. =hether or not there is a legal andIor fact&al +asis for the finding of the res#ondent co&rt that the #etitioner had co!!itted acts of &nfair la+or #ractice. =hether or not it is "ithin the co!#etence of the co&rt to enforce the collecti(e +argaining agree!ent +et"een the #etitioner and the res#ondent &nions, the sa!e ha(ing alread) e2#ired.8 G.R. No. L-23605 :&ring the #endenc) of the a+o(e !entioned case (7.1. No. 9;21-.-), s#ecificall) on A&g&st ., 19/%, the 'resident of the 'hili##ines signed into la" the Agric&lt&ral 9and 1efor! Code (1e#&+lic Act No. %.--), "hich a!ong other things re>&ired the reorgani$ation of the ad!inistrati(e !achiner) of the Agric&lt&ral Credit and Coo#erati(e Ainancing Ad!inistration (ACCAA) and changed its na!e to Agric&lt&ral Credit Ad!inistration (ACA). 0n March 13, 19/the ACCAA S&#er(isorsH Association and the ACCAA =or*ersH Association filed a #etition for certification election "ith the Co&rt of 4nd&strial 1elations (Case No. 1%23;MC) #ra)ing that the) +e certified as the e2cl&si(e +argaining agents for the s&#er(isors and ran*;and;file e!#lo)ees, res#ecti(el), in the ACA. The trial Co&rt in its order dated March %,, 19/- directed the Manager or 0fficer;in;Charge of the ACA to allo" the #osting of said order 8for the infor!ation of all e!#lo)ees and "or*ers thereof,8 and to ans"er the #etition. 4n co!#liance there"ith, the ACA, "hile ad!itting !ost of the allegations in the #etition, denied that the @nions re#resented the !aGorit) of the s&#er(isors and ran*;and;file "or*ers, res#ecti(el), in the ACA. 4t f&rther alleged that the #etition "as #re!at&re, that the ACA "as not the #ro#er #art) to +e notified and to ans"er the #etition, and that the e!#lo)ees and s&#er(isors co&ld not la"f&ll) +eco!e !e!+ers of the @nions, nor +e re#resented +) the!. Ainding the re!aining gro&nds for ACAHs o##osition to the #etition to +e "itho&t !erit, the trial Co&rt in its order dated Ma) 21, 19/- certified 8the ACCAA =or*ersH Association and the ACCAA S&#er(isorsH Association as the sole and e2cl&si(e +argaining re#resentati(es of the ran*;and;file e!#lo)ees and s&#er(isors, res#ecti(el), of the Agric&lt&ral Credit Ad!inistration.8 Said order "as affir!ed +) the C41 en +anc in its resol&tion dated A&g&st 2-, 19/-.

0n 0cto+er 2, 19/- the ACA filed in this Co&rt a #etition for certiorari "ith &rgent !otion to sta) the C41 order of Ma) 21, 19/-. 4n a resol&tion dated 0cto+er /, 19/-, this Co&rt dis!issed the #etition for Hlac* of ade>&ate allegations,8 +&t the dis!issal "as later reconsidered "hen the ACA co!#lied "ith the for!al re>&ire!ent stated in said resol&tion. As #ra)ed for, this Co&rt ordered the C41 to sta) the e2ec&tion of its order of Ma) 21, 19/-.

HE !: 4n this a##eal, the ACA in effect challenges the G&risdiction of the C41 to entertain the #etition of the @nions for certification election on the gro&nd that it (ACA) is engaged in go(ern!ental f&nctions. The @nions Goin the iss&e on this single #oint, contending that the ACA #erfor!s #ro#rietar) f&nctions. @nder Section % of the Agric&lt&ral 9and 1efor! Code the ACA "as esta+lished, a!ong other go(ern!ental agencies, to e2tend credit and si!ilar assistance to agric&lt&re, in #&rs&ance of the #olic) en&nciated in Section 2. The i!#le!entation of the #olic) th&s en&nciated, insofar as the role of the ACA therein is concerned, is s#elled o&t in Sections 11, to 11., incl&si(e, of the 9and 1efor! Code. The i!#le!entation of the land refor! #rogra! of the go(ern!ent according to 1e#&+lic Act No. %.-- is !ost certainl) a go(ern!ental, not a #ro#rietar), f&nction6 and for that #&r#ose E2ec&ti(e 0rder No. 3 has #laced the ACA &nder the 9and 1efor!. 'roGect Ad!inistration, together "ith the other !e!+er agencies, the #ersonnel co!#le!ent of all of "hich are #laced in one single #ool and !ade a(aila+le for assign!ent fro! one agenc) to another, s&+Gect onl) to Ci(il Ser(ice la"s, r&les and reg&lations, #osition classification and "age str&ct&res. 4n (ie" of the foregoing #re!ises, "e hold that the res#ondent @nions are not entitled to the certification election so&ght in the Co&rt +elo". S&ch certification is ad!ittedl) for #&r#oses of +argaining in +ehalf of the e!#lo)ees "ith res#ect to ter!s and conditions of e!#lo)!ent, incl&ding the right to stri*e as a coerci(e econo!ic "ea#on, as in fact the said &nions did stri*e in 19/2 against the ACCAA (7.1. No. 9;21.2-). / This is contrar) to Section 11 of 1e#&+lic Act No. .3 . =ith the reorgani$ation of the ACCAA and its con(ersion into the ACA &nder the 9and 1efor! Code and in (ie" of o&r r&ling as to the go(ern!ental character of the f&nctions of the ACA, the decision of the res#ondent Co&rt dated March 2 , 19/%, and the resol&tion en +anc affir!ing it, in the &nfair la+or #ractice case filed +) the ACCAA, "hich decision is the s&+Gect of the #resent re(ie" in 7. 1. No. 9;21-.-, has +eco!e !oot and acade!ic, #artic&larl) insofar as the order to +argain collecti(el) "ith the res#ondent @nions is concerned. =hat re!ains to +e resol(ed is the >&estion of fringe +enefits #ro(ided for in the collecti(e +argaining contract of Se#te!+er -, 19/1. =e hold, therefore, that insofar as the fringe +enefits alread) #aid are concerned, there is no reason to set aside the decision of the res#ondent Co&rt, +&t that since the res#ondent @nions ha(e no right to the certification election

so&ght +) the! nor, conse>&entl), to +argain collecti(el) "ith the #etitioner, no f&rther fringe +enefits !a) +e de!anded on the +asis of an) collecti(e +argaining agree!ent. The decisions and orders a##ealed fro! are set aside andIor !odified in accordance "ith the foregoing #rono&nce!ents. No costs.

5a*mo%3e vs. 6e*mo%3e, 17& SCRA 2-' (19(9)

Richard

+ove.%me%3 vs. 7o%3e de )e0dad, 3- )/0*. 72( (191')

Ayen

Ca1a%as vs. )0*ap0*, -( SCRA 94 (1974)

Thelma

+o%,a*es v. 7a.8os, '- SCRA '24 (197-)

Jano

Co 90m C/am vs. 5a*de,, 7- )/0* 113, 371 (194')

Cyrus

a:2e.;s ea$ue v. ).es. A<u0%o, +.R. %o. 7374(, 7a2 22, 19('
Boying

7a8a.0o*a vs. Asu%80o%, sup.a

Rowel

Ha.ve2 vs. Comm0ss0o%e., 1'2 SCRA (4& (19(()

Hex