11/12/2018 G.R. No. 215534, April 18, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v.

LIQUIGAZ PHILIPPINES CORPORATION…

ChanRobles™ Virtual Law Library™ | chanrobles.com™

Like 0 Tweet Share

Search

Philippine Supreme Court Jurisprudence > Year 2016 > April 2016 Decisions > G.R. No. 215534, April 18, 2016 -
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LIQUIGAZ PHILIPPINES CORPORATION, Respondent.;
G.R. NO. 215557 - LIQUIGAZ PHILIPPINES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL
REVENUE, Respondent.:

Custom Search
Search

G.R. No. 215534, April 18, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LIQUIGAZ
PHILIPPINES CORPORATION, Respondent.; G.R. NO. 215557 - LIQUIGAZ PHILIPPINES CORPORATION,
Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
ChanRobles On-Line Bar Review

SECOND DIVISION

G.R. No. 215534, April 18, 2016

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LIQUIGAZ PHILIPPINES CORPORATION,

Respondent.

G.R. NO. 215557

LIQUIGAZ PHILIPPINES CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE,

Respondent.

DECISION

MENDOZA, J.:

Presented before us is a novel issue. When may a Final Decision on Disputed Assessment (FDDA) be
declared void, and in the event that the FDD A is found void, what would be its effect on the tax
assessment?

Assailed in these consolidated petitions for review on certiorari filed under Rule 45 of the Rules of Court
are the May 22, 2014 Decision1 and the November 26, 2014 Resolution2 of the Court of Tax Appeals
DebtKollect Company, Inc. (CTA) En Banc which affirmed the November 22, 2012 Decision3 of the CTA Division, Second Division
(CTA Division).

Liquigaz Philippines Corporation (Liquigaz) is a corporation duly organized and existing under Philippine
laws. On July 11, 2006, it received a copy of Letter of Authority (LOA) No. 00067824, dated July 4,
2006, issued by the Commissioner of Internal Revenue (CIR), authorizing the investigation of all internal
revenue taxes for taxable year 2005.4

On April 9, 2008, Liquigaz received an undated letter purporting to be a Notice of Informal Conference
(NIC), as well as the detailed computation of its supposed tax liability. On May 28, 2008, it received a
copy of the Preliminary Assessment Notice5 (PAN), dated May 20, 2008, together with the attached
details of discrepancies for the calendar year ending December 31, 2005.6 Upon investigation, Liquigaz
was initially assessed with deficiency withholding tax liabilities, inclusive of interest, in the aggregate
amount of P23,931,708.72, broken down as follows:

Expanded Withholding Tax (EWT) P5,456,141.82

Withholding Tax on Compensation (WTC) P4,435,463.97

ChanRobles Intellectual Property Fringe Benefits Tax (FBT) P14,040,102.93

Division
http://www.chanrobles.com/cralaw/2016aprildecisions.php?id=344 1/9
11/12/2018 G.R. No. 215534, April 18, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LIQUIGAZ PHILIPPINES CORPORATION…
April-2016 Jurisprudence
G.R. No. 200302, April 20, 2016 - PEOPLE OF THE
PHILIPPINES, Appellee, v. GERRY LIPATA Y ORTIZA,
Appellant.
G.R. No. 222702, April 05, 2016 - RAPPLER, INC.,
Petitioner, v. ANDRES D. BAUTISTA, Respondent.
A.C. No. 10677, April 18, 2016 - RUDENIA L.
TIBURDO, Complainant, v. ATTY. BENIGNO M. PUNO,
Respondent.
G.R. No. 195176, April 18, 2016 - THE INSULAR
LIFE ASSURANCE COMPANY, LTD., Petitioner, v. PAZ Y.
KHU, FELIPE Y. KHU, JR., AND FREDERICK Y. KHU,
Respondents.
G.R. No. 196470, April 20, 2016 - ROSARIO
VICTORIA AND ELMA PIDLAOAN, Petitioners, v.
NORMITA JACOB PIDLAOAN, HERMINIGILDA
PIDLAOAN AND EUFEMIA PIDLAOAN, Respondents.
G.R. No. 194260, April 13, 2016 - HEIRS OF
FELICIANO YAMBAO, NAMELY: CHONA YAMBAO, JOEL
YAMBAO, WILLY YAMBAO, LENNIE YAMBAO AND
RICHARD YAMBAO, AND ALL OTHER PERSONS ACTING
UNDER THEIR AUTHORITY, Petitioners, v. HEIRS OF
HERMOGENES YAMBAO, NAMELY: ELEANOR YAMBAO,
ALBERTO YAMBAO, DOMINIC YAMBAO, ASESCLO
YAMBAO, GERALD DANTIC AND MARIA PILAR
YAMBAO, WHO ARE ALL REPRESENTED BY THEIR
ATTORNEY-IN-FACT, MARIA PILAR YAMBAO.,
Respondents.
G.R. No. 193554, April 13, 2016 - SPOUSES
RODRIGO IMPERIAL, JR. AND JOCELYN IMPERIAL,
AND FE IMPERIAL, Petitioners, v. SPOUSES ROGELIO
AND ASUNCION PINIGAT., Respondents.
G.R. No. 195155, April 13, 2016 - DIVINE WORD
COLLEGE OF LAOAG, Petitioner, v. SHIRLEY B. MINA,
AS HEIR-SUBSTITUTE OF THE LATE DELFIN A. MINA,
Respondent.
G.R. No. 217930, April 18, 2016 - SPOUSES JORGE
NAVARRA AND CARMELITA NAVARRA, Petitioners, v.
YOLANDA LIONGSON, Respondent.
G.R. No. 208648, April 13, 2016 - PEOPLE OF THE
PHILIPPINES, Plaintiff-Appellee, v. REYNALDO
UMANITO, Accused-Appellant.
A.C. No. 11128, April 06, 2016 - PEDRO RAMOS,
Complainant, v. ATTY. MARIA NYMPHA C. MANDAGAN,
Respondent.
G.R. Nos. 208896-97, April 06, 2016 - EDREN
RICASATA, Petitioner, v. CARGO SAFEWAY, INC. AND
EVERGREEN MARINE CORPORATION (TAIWAN), LTD.,
Respondents.
G.R. No. 195054, April 04, 2016 - ATTY. CORAZON
CHAVEZ, Petitioner, v. RENATO GARCIA AND THE
OFFICE OF THE OMBUDSMAN, Respondents.
G.R. No. 204314, April 06, 2016 - HEIRS OF DANILO
ARRIENDA, ROSA G. ARRIENDA, MA. CHARINA ROSE
ARRIENDA-ROMANO, MA. CARMELLIE ARRIENDA-
MARA, DANILO MARIA ALVIN G. ARRIENDA, JR., AND
http://www.chanrobles.com/cralaw/2016aprildecisions.php?id=344
TOTAL P23,931,708.72
Thereafter, on June 25, 2008, it received a Formal Letter of Demand7 (FLD)/Formal Assessment Notice
(FAN), together with its attached details of discrepancies, for the calendar year ending December 31,
2005. The total deficiency withholding tax liabilities, inclusive of interest, under the FLD was
P24,332,347.20, which may be broken down as follows:
EWT P 5,535,890.38
WTC P 4,500,169.94
FBT P 14,296,286.88
TOTAL P 24,332,347.20
On July 25, 2008, Liquigaz filed its protest against the FLD/FAN and subsequently submitted its
supporting documents on September 23, 2008.
Then, on July 1, 2010, it received a copy of the FDDA8 covering the tax audit under LOA No. 00067824
for the calendar year ending December 31, 2005. As reflected in the FDDA, the CIR still found Liquigaz
liable for deficiency withholding tax liabilities, inclusive of interest, in the aggregate amount of
P22,380,025.19, which may be broken down as follows:
EWT P 3,479,426.75
WTC P 4,508,025.93
FBT P14,392,572.51
TOTAL P 22,380,025.19
Consequently, on July 29, 2010, Liquigaz filed its Petition for Review before the CTA Division assailing
the validity of the FDDA issued by the CIR.9
The CTA Division Ruling
In its November 22, 2012 Decision, the CTA Division partially granted Liquigaz's petition cancelling the
EWT and FBT assessments but affirmed with modification the WTC assessment. It ruled that the portion
of the FDDA relating to the EWT and the FBT assessment was void pursuant to Section 228 of the
National Internal Revenue Code (NIRC) of 1997, as implemented by Revenue Regulations (RR) No. 12-
99.
The CTA Division noted that unlike the PAN and the FLD/FAN, the FDDA issued did not provide the details
thereof, hence, Liquigaz had no way of knowing what items were considered by the CIR in arriving at the
deficiency assessments. This was especially true because the FDDA reflected a different amount from
what was stated in the FLD/FAN. The CTA Division explained that though the legal bases for the EWT and
FBT assessment were stated in the FDDA, the taxpayer was not notified of the factual bases thereof, as
required in Section 228 of the NIRC.
On the other hand, it upheld the WTC assessment against Liquigaz. It noted that the factual bases used
in the FLD and the FDDA with regard thereto were the same as the difference in the amount merely
resulted from the use of a different tax rate.
The CTA Division agreed with Liquigaz that the tax rate of 25.40% was more appropriate because it
represents the effective tax compensation paid, computed based on the total withholding tax on
compensation paid and the total taxable compensation income for the taxable year 2005. It did not give
credence to Liquigaz's explanation that the salaries account included accrued bonus, 13th month pay, de
minimis benefits and other benefits and contributions which were not subject to withholding tax on
compensation. The CTA Division relied on the report prepared by Antonio O. Maceda, Jr., the court-
commissioned independent accountant, which found that Liquigaz was unable to substantiate the
discrepancy found by the CIR on its withholding tax liability on compensation. The dispositive portion of
the CTA Division decision reads:
WHEREFORE, the Petition for Review is hereby PARTIALLY GRANTED. Accordingly, the
assessments for deficiency expanded withholding tax in the amount of P3,479,426.75 and
fringe benefits tax in the amount of P14,392,572.51 issued by respondent against
petitioner for taxable year 2005, both inclusive of interest and compromise penalty is
hereby CANCELLED and WITHDRAWN for being void.
However, the assessment for deficiency withholding tax on compensation for taxable year
2005 is hereby AFFIRMED with MODIFICATIONS. Accordingly, petitioner is hereby
ORDERED to PAY respondent the amount of P2,958,546.23, inclusive of the 25%
surcharge imposed under Section 248(A)(3) of the NIRC of 1997, as amended, computed
as follows:
Salaries per ITR P52,239,313.00
Less: Salaries per Alphalist P42,921,057-16
Discrepancy P9,318,255-84
Tax rate 25.40%
Basic Withholding Tax on Compensation P2,366,836.98
Add: 25% Surcharge P591,709.5
Total Amount Due P2,958,546.23
2/9
11/12/2018 G.R. No. 215534, April 18, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LIQUIGAZ PHILIPPINES CORPORATION…
JESUS FRANCIS DOMINIC G. ARRIENDA, Petitioners,
v. ROSARIO KALAW, Respondent. In addition, petitioner is liable to pay: (a) deficiency interest at the rate of twenty percent
(20%) per annum of the basic deficiency withholding tax on compensation of
A.C. No. 6934, April 06, 2016 - HELEN CHANG, P2,958,546.23 computed from January 20, 2006 until full payment thereof pursuant to
Complainant, v. ATTY. JOSE R. HIDALGO, Respondent. Section 249(B) of the NIRC of 1997, as amended; and (b) delinquency interest at the rate
of twenty percent (20%) per annum on the total amount due of
G.R. No. 198774, April 04, 2016 - TEOFILO
ALOLINO, Petitioner, v. FORTUNATO FLORES AND
ANASTACIA MARIE FLORES, Respondents.

G.R. No. 184348, April 04, 2016 - TAN PO CHU,

Petitioner, v. COURT OF APPEALS, FELIX T.
CHINGKOE, ROSITA L. CHINGKOE, AND RODRIGO Back to Home | Back to Main
GARCIA, Respondents.

G.R. No. 198222, April 04, 2016 - GOLDEN CANE

FURNITURE MANUFACTURING CORPORATION, QUICK SEARCH
Petitioner, v. STEELPRO PHILIPPINES, INC., SOCIAL
SECURITY SYSTEM, AIR LIQUIDE PHILIPPINES, INC.,
CLARK DEVELOPMENT CORPORATION, PHILIPPINE
NATIONAL BANK, BUREAU OF INTERNAL REVENUE, 1901 1902 1903 1904 1905 1906 1907 1908
UP-TOWN INDUSTRIES SALES, INC., Respondents.
1909 1910 1911 1912 1913 1914 1915 1916
G.R. No. 187633, April 04, 2016 - HEIRS OF DELFIN 1917 1918 1919 1920 1921 1922 1923 1924
AND MARIA TAPPA, Petitioners, v. HEIRS OF JOSE
BACUD, HENRY CALABAZARON AND VICENTE 1925 1926 1927 1928 1929 1930 1931 1932
MALUPENG, Respondents. 1933 1934 1935 1936 1937 1938 1939 1940
G.R. No. 205414, April 04, 2016 - PEOPLE OF THE 1941 1942 1943 1944 1945 1946 1947 1948
PHILIPPINES, Appellee, v. EDUARDO DELA CRUZ Y 1949 1950 1951 1952 1953 1954 1955 1956
GUMABAT @ "EDDIE", Appellant.
1957 1958 1959 1960 1961 1962 1963 1964
G.R. No. 207408, April 18, 2016 - HEIRS OF FELINO 1965 1966 1967 1968 1969 1970 1971 1972
M. TIMBOL, JR., NAMELY, MICHAEL JOHN JORGE
TIMBOL, FELINO JAMES JORGE TIMBOL, AND 1973 1974 1975 1976 1977 1978 1979 1980
MARILOU TIMBOL, Petitioners, v. PHILIPPINE 1981 1982 1983 1984 1985 1986 1987 1988
NATIONAL BANK, Respondent.
1989 1990 1991 1992 1993 1994 1995 1996
G.R. No. 217120, April 18, 2016 - REPUBLIC OF THE 1997 1998 1999 2000 2001 2002 2003 2004
PHILIPPINES, Petitioner, v. THE HEIRS OF SPOUSES
FLORENTINO AND PACENCIA MOLINYAWE, 2005 2006 2007 2008 2009 2010 2011 2012
REPRESENTED BY MARITES MOLINYAWE AND FRED 2013 2014 2015 2016 2017 2018
SANTOS, Respondents.

G.R. No. 202756, April 06, 2016 - HEIRS OF

CORAZON AFABLE SALUD, REPRESENTED BY
DEOGRACIAS A. SALUD, NAPOLA Y. SALUD, JOSEPH Y.
SALUD, AND JOE VINCENT Y. SALUD, Petitioners, v.
RURAL BANK OF SALINAS, INC. Respondent. Main Indices of the Library ---> Go!
G.R. No. 195611, April 04, 2016 - REPUBLIC OF THE
PHILIPPINES, REPRESENTED BY THE REGISTER OF
DEEDS, Petitioner, v. HEIRS OF DIEGO LIM, NAMELY,
PRUDENCIA D. LIM, ANGELINA D. LIM, SIXTA D. LIM
BAJA, ERNESTO D. LIM, MIGUEL D. LIM, JOSEFAD.LIM,
CASIMIRO D. LIM, BUENAVENTURA D. LIM, AND
ENGRACIA D. LIM UY, (THE LAST FIVE BEING
DECEASED, BUT REPRESENTED BY PRUDENCIA D.
LIM), HEIRS OF JEORGE* JOSEFAT,** EPIFANIO
ROMAMBAN, SANTIAGO PARONG, ANTONIO P. CACHO,
JESSMAG, INC., ROSITA LAGUERTA, EMILIO JOSE,
HEIRS OF NESTOR P. TRINIDAD, ANTONIO DIAZ,
ANTONIO CHUA, GUILLERMO J. JOSE, DANIEL MA.
JOSE, LOURDES JOSE, JUNA MA. JOSE, WILFREDO V.
GARCIA, JESUS BILBAO, JOSECONCEPCION,JR.,
FRANCISCO ACHACOSO, DENNIS B. PABLIZO,***
ROMEO A. CRUZ, JOSE DE LA ROSA, VICTORIOSO DIAZ
CARPIO, ROSARIO CARPIO SANTOS, MARIETA CARPIO
BACAY, MARIETA PALMA, SPOUSES ROLANDO AND
OFELIA HUANG, PELAGIO M. ACHACOSO, AND MELBA
M. MANDOCDOC, Respondents.

G.R. No. 214567, April 04, 2016 - DRA. MERCEDES

OLIVER, Petitioner, v. PHILIPPINE SAVINGS BANK
AND LILIA CASTRO, Respondents.

G.R. No. 200274, April 20, 2016 - MELECIO

DOMINGO, Petitioner, v. SPOUSES GENARO MOLINA
AND ELENA B. MOLINA, SUBSTITUTED BY ESTER
MOLINA, Respondents.

G.R. No. 199628, April 20, 2016 - HEIRS OF

EXEQUIEL HAGORILES, NAMELY, PACITA P.
HAGORILES, CONSEJO H. SABIDONG, CESAR
HAGORILES, REYNALDO HAGORILES, ANITA H.
GERONGANI, LOURDES H. CAPISTRANO, ANA LINA H.
BOLUSO, AND SUZETTE H. PE

G.R. No. 206779, April 20, 2016 - LEVI STRAUSS &

CO., Petitioner, v. ATTY. RICARDO R. BLANCAFLOR, IN
HIS OFFICIAL CAPACITY AS THE DIRECTOR GENERAL
OF THE INTELLECTUAL PROPERTY OFFICE,
Respondent.

A.M. No. 15-09-314-RTC, April 19, 2016 - RE:

EVALUATION OF ADMINISTRATIVE LIABILITY OF
HON. ANTONIO C. LUBAO, BRANCH 22, REGIONAL
TRIAL COURT, GENERAL SANTOS CITY, WHO
COMPULSORILY RETIRED ON JANUARY 13, 2015, IN
CONNECTION WITH THE CASES SUBJECT OF THE
JUDICIAL AUDIT CONDUCTED THEREAT FROM MAY
19-22, 2014, AND OTHER RELEVANT DIRECTIVES
ISSUED BY THE OFFICE OF THE COURT
ADMINISTRATOR.

G.R. No. 190466, April 18, 2016 - LUIS DERILO Y

GEPOLEO, Petitioner, v. PEOPLE OF THE PHILIPPINES,
Respondent.

G.R. No. 206522, April 18, 2016 - DOEHLE-

PHILMAN1 MANNING AGENCY INC., DOHLE (IOM)

http://www.chanrobles.com/cralaw/2016aprildecisions.php?id=344 3/9
11/12/2018 G.R. No. 215534, April 18, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LIQUIGAZ PHILIPPINES CORPORATION…
LIMITED AND CAPT. MANOLO T. GACUTAN,
Petitioners, v. HENRY C. HARO, Respondent.

G.R. No. 200693, April 18, 2016 - NENA C. ANG,

SPOUSES RENATO C. ANG AND PAULINE ANG,
SPOUSES GUILLERMO SY AND ALISON ANG-SY,
NELSON C. ANG, RICKY C. ANG , AS SUBSTITUTED BY
HIS HEIRS, AND MELINDA C. ANG, Petitioners, v.
CHINATRUST (PHILIPPINES) COMMERCIAL BANK
CORPORATION AND THE ASIAN DEBT FUND,
Respondents.

G.R. No. 208676, April 13, 2016 - PEOPLE OF THE

PHILIPPINES, Plaintiff-Appellee, v. ALLAN MENALING
Y CANEDO Accused-Appellants.

G.R. Nos. 210220-21, April 06, 2016 - EDWARD

THOMAS F. JOSON, Petitioner, v. THE OFFICE OF THE
OMBUDSMAN, GOV. AURELIO M. UMALI, ALEJANDRO
R. ABESAMIS, EDILBERTO M. PANCHO, MA.
CHRISTINA G. ROXAS, AND FERDINAND R. ABESAMIS,
Respondents.

G.R. No. 219811, April 06, 2016 - REX DACLISON,

Petitioner, v. EDUARDO BAYTION, Respondent.

G.R. No. 201852, April 05, 2016 - ROBERTO G.

ROSALES, NICANOR M. BRIONES, PONCIANO D.
PAYUYO, JOSE R. PING-AY, ISIDRO Q. LICO, AND
JOSE TAN RAMIREZ, IN THEIR CAPACITY AS MEMBERS
OF THE BOARD OF DIRECTORS OF NATIONAL
ALLIANCE FOR CONSUMER EMPOWERMENT OF
ELECTRIC COOPERATIVES AND ON BEHALF OF THE
NINE MILLION (9,000,000) MEMBER CONSUMERS OF
NEA-ELECTRIC COOPERATIVES NATIONWIDE WHO
HAVE CONTRIBUTED THE MEMBERS' CONTRIBUTIONS
FOR CAPITAL EXPENDITURES (MCC) OR
REINVESTMENT FUND FOR SUSTAINABLE CAPITAL
EXPENDITURES (RFSC), Petitioners, v. ENERGY
REGULATORY COMMISSION (ERC), ASELCO, AKELCO,
ALECO, ANTECO, AURELCO, BATELEC I, BATELEC II,
BENECO, BILECO, BOHECO I, BOHECO II, FIBECO,
BUSECO, CAGELCO I, CAGELCO II, CASURECO I,
CASURECO II, CASURECO III, CASURECO IV,
CAMELCO, CAPELCO, CEBECO I, CEBECO II, CEBECO
III, CENECO, CENPELCO, DORECO, DASURECO,
ESAMELCO, FLECO, GUIMELCO, IFELCO, INEC, ISECO,
ILECO I, ILECO II, ILECO III, ISELCO I, KAELCO,
LUELCO, SORECO I, LANECO, LEYECO I/DORELCO,
LEYECO II, LEYECO III, LEYECO IV, LEYECO V,
PENELCO, MOELCO I, MOELCO II, MORESCO I,
MORESCO II, MOPRECO, NORECO I, NORSAMELCO,
NEECO I, NEECO II - Area I, NEECO II - Area II, PELCO
I, PELCO II, CANORECO, PRESCO, QUEZELCO I,
QUEZELCO II, SAMELCO I, SAMELCO II, SIARELCO,
SOCOTECO I, SOCOTECO II, SOLECO, SUKELCO,
SURNECO, SURSECO I, SURSECO II, TARELCO I,
TARELCO II, VRESCO, ZAMECO I, ZAMECO II,
ZAMCELCO, ZANECO, ZAMSURECO I, ZAMSURECO II,
BATANELCO, LUBELCO, OMECO, ORMECO, MARELCO,
TIELCO, ROMELCO, BISELCO, FICELCO, MACELCO,
TISELCO, BANELCO, PROSIELCO, CELCO, COTELCO,
TAWELCO, SIASELCO, SULECO, BASELCO, CASELCO,
LASURECO, MAGELCO, DIELCO, and COTELCO-PALMA,
Respondents.

G.R. No. 206226, April 04, 2016 - PEOPLE OF THE

PHILIPPINES, Plaintiff-Appellee, v. NIEVES
CONSTANCIO Y BACUNGAY, ERNESTO BERRY Y
BACUNGAY, Accused-Appellants.

G.R. No. 207659, April 20, 2016 - PEOPLE OF THE

PHILIPPINES, Plaintiff-Appellee, v. FUNDADOR
CAMPOSANO Y TIOLANTO, @ "Punday/Masta" AND
HERMAN' DE LOS REYES @ "YOB," Accused-Appellant.

G.R. No. 209165, April 12, 2016 - LNL

ARCHIPELAGO MINERALS, INC., Petitioner, v. AGHAM
PARTY LIST (REPRESENTED BY ITS PRESIDENT REP.
ANGELO B. PALMONES), Respondent.

G.R. No. 213394, April 06, 2016 - SPOUSES

EMMANUEL D. PACQUIAO AND JINKEE J. PACQUIAO,
Petitioners, v. THE COURT OF TAX APPEALS - FIRST
DIVISION AND THE COMMISSION OF INTERNAL
REVENUE, Respondents.

G.R. No. 192320, April 04, 2016 - BENJAMIN L.

VERGARA, JONA M. SARVIDA AND JOSEPHINE P.
SABALLA, Petitioners, v. ATTY. EUSEBIO I. OTADOY,
JR., Respondent.

G.R. No. 216572, April 19, 2016 - FELICIANO

LEGASPI, Petitioner, v. COMMISSION ON ELECTIONS,
ALFREDO D. GERMAR, AND ROGELIO P. SANTOS, JR.,
Respondent.

G.R. No. 196028, April 18, 2016 - SAMAHAN NG

MAGSASAKA AT MANGINGISDA NG SITIO NASWE,
INC. [SAMMANA], REPRESENTED BY ROGELIO A.
COMMENDADOR, PRESIDENT, Petitioner, v. TOMAS
TAN, Respondent.

G.R. No. 186107, April 20, 2016 - NARCISA M.

NICOLAS, Petitioner, v. PEOPLE OF THE PHILIPPINES
AND SPOUSES RALPH ADORABLE AND ROWENA
ADORABLE, Respondent.

G.R. No. 205002, April 20, 2016 - COMMISSIONER

OF CUSTOMS, COLLECTOR OF CUSTOMS OF THE PORT
OF BATANGAS, AND THE BUREAU OF CUSTOMS,

http://www.chanrobles.com/cralaw/2016aprildecisions.php?id=344 4/9
11/12/2018 G.R. No. 215534, April 18, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LIQUIGAZ PHILIPPINES CORPORATION…
Petitioners, v. PILIPINAS SHELL PETROLEUM
CORPORATION (PSPC), WILLIE J. SARMIENTO, PSPC
VICE-PRESIDENT FOR FINANCE AND TREASURER AND
ATTY. CIPRIANO U. ASILO, Respondents.

G.R. No. 195728, April 19, 2016 - PARAMOUNT LIFE

& GENERAL INSURANCE CORPORATION, Petitioner, v.
CHERRY T. CASTRO AND GLENN ANTHONY T. CASTRO,
Respondents.; G.R. No. 211329 - CHERRY T. CASTRO
AND GLENN ANTHONY T. CASTRO, Petitioners, v.
PARAMOUNT LIFE & GENERAL INSURANCE
CORPORATION, Respondent.

G.R. No. 189607, April 18, 2016 - RENATO A.

CASTILLO, Petitioner, v. LEA P. DE LEON CASTILLO,
Respondent.

A.M. No. P-16-3447 (formerly: OCA I.P.I. No. 08-

2915-P), April 19, 2016 - LUALHATI C. GUBATANGA,
CLERK OF COURT II, MUNICIPAL TRIAL COURT,
BALAGTAS, BULACAN, Complainant, v. RENATO V.
BODOY, UTILITY WORKER I, MUNICIPAL TRIAL
COURT, BALAGTAS, BULACAN, Respondent.

G.R. No. 202124, April 05, 2016 - PEOPLE OF THE

PHILIPPINES, Plaintiff-Appellee, v. IRENEO JUGUETA
Accused-Appellant.

A.M. No. P-16-3436 [Formerly A.M. No. 13-12-261-

RTC], April 05, 2016 - REPORT ON THE THEFT OF
COURT EXHIBIT BY ROBERTO R. CASTRO, UTILITY
WORKER I, REGIONAL TRIAL COURT, BRANCH 172,
VALENZUELA CITY

A.C. No. 10781 [Formerly CBD Case No. 10-2764],

April 12, 2016 - COBALT RESOURCES, INC.,
Complainant, v. ATTY. RONALD AGUADO, Respondent.

A.C. No. 7110, April 20, 2016 - ARTHUR S. TULIO,

Complainant, v. ATTY. GREGORY F. BUHANGIN,
Respondent.

A.M. No. P-16-3437 [Formerly OCA IPI No. 11-

3665-P], April 20, 2016 - PROSECUTOR III LEO C.
TABAO, Petitioner, v. SHERIFF IV JOSE P. CABCABIN,
OFFICE OF THE CLERK OF COURT, REGIONAL TRIAL
COURT, TACLOBAN CITY, Respondent.

G.R. No. 181892, April 19, 2016 - REPUBLIC OF THE

PHILIPPINES, REPRESENTED BY EXECUTIVE
SECRETARY EDUARDO R. ERMITA, THE DEPARTMENT
OF TRANSPORTATION AND COMMUNICATIONS, AND
MANILA INTERNATIONAL AIRPORT AUTHORITY,
Petitioners, v. HON. JESUS M. MUPAS, IN HIS
CAPACITY AS ACTING PRESIDING JUDGE OF THE
REGIONAL TRIAL COURT, NATIONAL CAPITAL
JUDICIAL REGION, BRANCH 117, PASAY CITY, AND
PHILIPPINE INTERNATIONAL AIR TERMINALS CO.,
INC., Respondents.; G.R. NO. 209917 - REPUBLIC OF
THE PHILIPPINES, REPRESENTED BY EXECUTIVE
SECRETARY EDUARDO ERMITA, DEPARTMENT OF
TRANSPORTATION AND COMMUNICATIONS, AND
MANILA INTERNATIONAL AIRPORT AUTHORITY,
Petitioners, v. PHILIPPINE INTERNATIONAL AIR
TERMINALS COMPANY, INC., TAKENAKA
CORPORATION AND ASAHIKOSAN CORPORATION,
Respondents.; G.R. NOS. 209696 - TAKENAKA
CORPORATION AND ASAHIKOSAN CORPORATION,
Petitioners, v. REPUBLIC OF THE PHILIPPINES,
REPRESENTED BY EXECUTIVE SECRETARY EDUARDO
ERMITA, DEPARTMENT OF TRANSPORTATION AND
COMMUNICATIONS, MANILA INTERNATIONAL
AIRPORT AUTHORITY, AND PHILIPPINE
INTERNATIONAL AIR TERMINALS COMPANY, INC.
Respondents.; G.R. NO. 209731 - PHILIPPINE
INTERNATIONAL AIR TERMINALS CO., INC.,
Petitioner, v. REPUBLIC OF THE PHILIPPINES, AS
REPRESENTED BY EXECUTIVE SECRETARY EDUARDO
ERMITA, DEPARTMENT OF TRANSPORTATION AND
COMMUNICATIONS, MANILA INTERNATIONAL
AIRPORT AUTHORITY, TAKENAKA CORPORATION,
AND ASAHIKOSAN CORPORATION, Respondent.

A.M. No. RTJ-14-2385 [Formerly A.M. No. 14-4-115-

RTC], April 20, 2016 - OFFICE OF THE COURT
ADMINISTRATOR, Petitioner, v. JUDGE ROMEO B.
CASALAN, [FORMERLY A.M. NO. 14-4-115-RTC
(REPORT ON THE FINANCIAL AUDIT CONDUCTED IN
THE REGIONAL TRIAL COURT [RTC], BRANCHES 13
AND 65, CULASI AND BUGASONG, ANTIQUE,
Respondent.

G.R. No. 191616, April 18, 2016 - FRANCIS C.

CERVANTES, Petitioner, v. CITY SERVICE
CORPORATION AND VALENTIN PRIETO, JR.,
Respondents.

G.R. No. 192428, April 20, 2016 - PEOPLE OF THE

PHILIPPINES, Plaintiff-Appellee, v. ELPEDIO CASTA

G.R. No. 202051, April 18, 2016 - REPUBLIC OF THE

PHILIPPINES, REPRESENTED BY THE DEPARTMENT OF
PUBLIC WORKS & HIGHWAYS; ENGINEER SIMPLICIO
D. GONZALES, DISTRICT ENGINEER, SECOND
ENGINEERING DISTRICT OF CAMARINES SUR; AND
ENGINEER VICTORINO M. DEL SOCORRO, JR.,
PROJECT ENGINEER, DPWH, BARAS, CANAMAN,
CAMARINES SUR, Petitioners, v. SPOUSES ILDEFONSO
B. REGULTO AND FRANCIA R. REGULTO, Respondents.

http://www.chanrobles.com/cralaw/2016aprildecisions.php?id=344 5/9
11/12/2018 G.R. No. 215534, April 18, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LIQUIGAZ PHILIPPINES CORPORATION…
A.C. No. 8172, April 12, 2016 - ALEX NULADA,
Complainant, v. ATTY. ORLANDO S. PAULMA,
Respondent.

G.R. No. 184933, April 13, 2016 - VIOLETA BALBA,

FOR AND IN BEHALF OF HER MINOR CHILDREN ROY
VINCE AND VIENNA GRACIA, BOTH SURNAMED
BALBA, Petitioners, v. TIWALA HUMAN RESOURCES,
INC., AND/OR TOGO MARITIME CORP., Respondents.

G.R. No. 210308, April 06, 2016 - ASIAN

INTERNATIONAL MANPOWER SERVICES, INC.,
Petitioner, v. DEPARTMENT OF LABOR AND
EMPLOYMENT, Respondent.

G.R. No. 206766, April 06, 2016 - PEOPLE OF THE

PHILIPPINES, Plaintiff-Appellee, v. EDUARDO YEPES,
Accused-Appellants.

G.R. No. 195552, April 18, 2016 - ACS

DEVELOPMENT & PROPERTY MANAGERS, INC.,
Petitioner, v. MONTAIRE REALTY AND DEVELOPMENT
CORPORATION, Respondent.

G.R. No. 216607, April 05, 2016 - ARLENE LLENA

EMPAYNADO CHUA, Petitioner, v. COMMISSION ON
ELECTIONS, IMELDA E. FRAGATA, AND KRYSTLE
MARIE C. BACANI, Respondents.

G.R. No. 210621, April 04, 2016 - ALFREDO MANAY,

JR., FIDELINO SAN LUIS, ADRIAN SAN LUIS, ANNALEE
SAN LUIS, MARK ANDREW JOSE, MELISSA JOSE,
CHARLOTTE JOSE, DAN JOHN DE GUZMAN, PAUL MARK
BALUYOT, AND CARLOS S. JOSE, Petitioners, v. CEBU
AIR,INC, Respondent.

G.R. No. 184068, April 19, 2016 - SIMNY G. GUY, AS

MINORITY STOCKHOLDER AND FOR AND IN BEHALF
OF GOODLAND COMPANY, INC., Petitioner, v. GILBERT
G. GUY, ALVIN AGUSTIN T. IGNACIO AND JOHN
AND/OR JANE DOES, Respondents.

G.R. No. 214349, April 20, 2016 - PEOPLE OF THE

PHILIPPINES, Plaintiff-Appellee, v. LEO MENDOZA,
Accused-Appellants.

G.R. No. 216010, April 20, 2016 - PEOPLE OF THE

PHILIPPINES, Plaintiff-Appellee, v. JIMMY ULANDAY
@ "SAROY", Accused-Appellants.

G.R. No. 216776, April 19, 2016 - PHILIPPINE

CHARITY SWEEPSTAKES OFFICE (PCSO), Petitioner, v.
CHAIRPERSON MA. GRACIA M. PULIDO-TAN,
COMMISSIONER HEIDI L. MENDOZA, COMMISSIONER
ROWENA V. GUANZON, THE COMMISSIONERS,
COMMISSION ON AUDIT (COA), Respondents.

G.R. No. 215534, April 18, 2016 - COMMISSIONER

OF INTERNAL REVENUE, Petitioner, v. LIQUIGAZ
PHILIPPINES CORPORATION, Respondent.; G.R. NO.
215557 - LIQUIGAZ PHILIPPINES CORPORATION,
Petitioner, v. COMMISSIONER OF INTERNAL REVENUE,
Respondent.

G.R. No. 197136, April 18, 2016 - ROMEO

PUCYUTAN, FOR AND IN BEHALF OF THE CITY OF
MUNTINLUPA, METRO MANILA AS ITS CITY
TREASURER, Petitioner, v. MANILA ELECTRIC
COMPANY, INC., Respondent.

G.R. No. 203949, April 06, 2016 - SPOUSES GEORGE

A. GALLENT, SR. AND MERCEDES M. GALLENT,
Petitioners, v. JUAN G. VELASQUEZ, Respondent.; G.R.
No. 205071 - JUAN G. VELASQUEZ, Petitioner, v.
SPOUSES GEORGE A. GALLENT, SR. AND MERCEDES M.
GALLENT, Respondents.

G.R. No. 217508, April 18, 2016 - JOSEPH SCOTT

PEMBERTON, Petitioner, v. HON. LEILA M. DE LIMA, IN
HER CAPACITY AS THE SECRETARY OF JUSTICE,
JUDGE ROLINE GINEZ- JABALDE, IN HER CAPACITY AS
PRESIDING JUDGE OF BRANCH 74 OF THE REGIONAL
TRIAL COURT OF OLONGAPO CITY, AND MARILOU
LAUDE Y SERDONCILLO, Respondents.

G.R. Nos. 221849-50, April 04, 2016 - DATU

GUIMID P. MATALAM, Petitioner, v. PEOPLE OF THE
PHILIPPINES, Respondent.

G.R. No. 204325, April 18, 2016 - LYNMAN

BACOLOR, JEFFREY R. GALURA, HELEN B. TORRES,
FRITZIE C. VELLEGAS, RAYMOND CANLAS AND ZHEILA
C. TORRES, Petitioners, v. VL MAKABALI MEMORIAL
HOSPITAL, INC., ALEJANDRO S. MAKABALI, MELCHOR
CATAMBING AND DAX M. TIDULA, Respondents.

G.R. No. 175869, April 18, 2016 - ROBINA FARMS

CEBU/UNIVERSAL ROBINA CORPORATION, Petitioner,
v. ELIZABETH VILLA, Respondent.

G.R. No. 212382, April 06, 2016 - SCANMAR

MARITIME SERVICES, INCORPORATED, CROWN
SHIPMANAGEMENT INC., LOUIS DREYFUS ARMATEURS
AND M/T ILE DE BREHAT AND/OR MR. EDGARDO
CANOZA, Petitioners, v. EMILIO CONAG, Respondent.

G.R. No. 211098, April 20, 2016 - THE WELLEX

GROUP, INC., Petitioner, v. SHERIFF EDGARDO A.
URIETA OF THE SANDIGANBAYAN SECURITY AND
SHERIFF SERVICES, THE SANDIGANBAYAN SECURITY
AND SHERIFF SERVICES, AND BDO UNIBANK, INC.

http://www.chanrobles.com/cralaw/2016aprildecisions.php?id=344 6/9
11/12/2018 G.R. No. 215534, April 18, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LIQUIGAZ PHILIPPINES CORPORATION…
(FORMERLY EQUITABLE PCI BANK, INC.),
Respondents.

G.R. No. 199464, April 18, 2016 - ROGELIO

ROSARIO, RUDY ROSARIO, MARY ANN GUTIERREZ,
SYLVIA CASTILLO, LOURDES JOSE, LORENA ESTEPA,
VIRGINIA ESTEPA AND REMEDIOS SABADO,
Petitioners, v. RIZALITO F. ALBA, Respondent.

G.R. No. 206459, April 06, 2016 - SPOUSES

FLORANTE E. JONSAY AND LUZVIMINDA L. JONSAY
AND MOMARCO IMPORT CO., INC., Petitioners, v.
SOLIDBANK CORPORATION (NOW METROPOLITAN
BANK AND TRUST COMPANY), Respondent.

G.R. No. 167838, April 20, 2016 - JOSE V. TOLEDO,

GLENN PADIERNOS AND DANILO PADIERNOS,
Petitioners, v. COURT OF APPEALS, LOURDES RAMOS,
ENRIQUE RAMOS, ANTONIO RAMOS, MILAGROS
RAMOS AND ANGELITA RAMOS AS HEIRS OF
SOCORRO RAMOS, GUILLERMO PABLO, PRIMITIVA
CRUZ AND A.R.C. MARKETING CORPORATION,
REPRESENTED BY ITS PRESIDENT, ALBERTO C. DY,
Respondent.

G.R. No. 189577, April 20, 2016 - PHILIPPINE

NATIONAL BANK, Petitioner, v. SPS. VICTORIANO &
JOVITA FARICIA RIVERA, Respondents.

G.R. No. 209011, April 20, 2016 - MALAYAN

INSURANCE COMPANY, INC., Petitioner, v. DIANA P.
ALIBUDBUD, Respondent.

G.R. No. 167679, April 20, 2016 - ING BANK N.V.,

ENGAGED IN BANKING OPERATIONS IN THE
PHILIPPINES AS ING BANK N.V. MANILA BRANCH,
Petitioner, v. COMMISSIONER OF INTERNAL REVENUE,
Respondent.

G.R. No. 207662, April 13, 2016 - PEOPLE OF THE

PHILIPPINES, Plaintiff and Appellee, v. FABIAN
URZAIS Y LANURIAS, ALEX BAUTISTA, AND RICKY
BAUTISTA, Accused.; FABIAN URZAIS Y LANURIAS,
Accused-Appellant.

G.R. No. 174333, April 20, 2016 - PILIPINAS SHELL

FOUNDATION, INC. AND SHELL PHILIPPINES
EXPLORATION B.V., Petitioners, v. TOMAS M.
FREDELUCES, MARCOS B. CORPUZ, JR., REYNALDO M.
SAMONTE, NORMA M. SAMONTE, AMBROCIO
VILLANUEVA, SALVACION A. BON, RAMIRO A. BON,
LUZVIMINDA B. ANDILLO, LUDIVICO F. BON, ELMO
AREGLO, ROSE A. SAN PEDRO, DANTE U. SANTOS, SR.,
MIGUEL SANTOS, EFREN U. SANTOS, RIC U. SANTOS,
SIMON MARCE, JR., JOEL F. SALINEL, BEBIANA SAN
PEDRO, AND MARINA SANTOS, Respondents.

G.R. No. 175736 & 175898, April 12, 2016 - JOSE

RIZAL L. REMO, REYNALDO G. PANALIGAN, TITA L.
MATULIN, ISAGANI CASALME, CIPRIANO P. ROXAS,
CESARIO S. GUTIERREZ, CELSO A. LANDICHO, AND
EDUARDO L. TAGLE, Petitioners, v. ADMINISTRATOR
EDITA S. BUENO, NATIONAL ELECTRIFICATION
ADMINISTRATION (NEA) BOARD OF
ADMINISTRATORS AND MEMBER-CONSUMERS OF
BATELEC II, Respondents.; G.R. NO. 175898 - JOSE
RIZAL L. REMO, REYNALDO G. PANALIGAN, TITA L.
MATULIN, ISAGANI CASALME, CIPRIANO P. ROXAS,
CESARIO S. GUTIERREZ, CELSO A. LANDICHO, AND
EDUARDO L. TAGLE, Petitioners, v. ADMINISTRATOR
EDITA S. BUENO, SEC. RAPHAEL LOTILLA, WILFREDO
BILLENA, JOSE VICTOR LOBRIGO, EVANGELITO
ESTACA AND MARILYN CAGUIMBAL, Respondents.

G.R. No. 188145, April 18, 2016 - SPOUSES PRIMO

INALVEZ AND JULIANA INALVEZ, Petitioners, v.
BAYANG NOOL, ALLAN NOOL AND CELESTINO NOOL,
Respondents.

G.R. No. 172593, April 20, 2016 - NAPOLEON S.

RONQUILLO, JR., EDNA G. RA

G.R. No. 192488, April 19, 2016 - BLUE EAGLE

MANAGEMENT, INC., MA. AMELIA S. BONOAN, AND
CARMELITA S. DELA RAMA, Petitioners, v. JOCELYN L.
NAVAL, Respondent.

G.R. No. 194119, April 13, 2016 - SONIA F.

MARIANO, Petitioner, v. MARTINEZ MEMORIAL
COLLEGES, INC., AND/OR FERDINAND A. MARTINEZ/
DR. ELIZABETH M. DEL RIO, Respondents.

G.R. No. 215548, April 05, 2016 -

UNDERSECRETARY AUSTERE A. PANADERO AND
REGIONAL DIRECTOR RENE K. BURDEOS, BOTH OF
THE DEPARTMENT OF INTERIOR AND LOCAL
GOVERNMENT (DILG), Petitioners, v. COMMISSION ON
ELECTIONS, Respondent.; G.R. NO. 215726 -
UNDERSECRETARY AUSTERE A. PANADERO AND
REGIONAL DIRECTOR RENE K. BURDEOS, BOTH OF
THE DEPARTMENT OF INTERIOR AND LOCAL
GOVERNMENT (DILG), Petitioners, v. COMMISSION ON
ELECTIONS AND MOHAMMAD EXCHAN GABRIEL
LIMBONA, Respondents.; G.R. NO. 216158 -
MANGONDAYA ASUM TAGO, Petitioner, v. COMELEC
AND MOHAMMAD EXCHAN GABRIEL LIMBONA,
Respondents.

G.R. No. 208066, April 12, 2016 - PEOPLE OF THE

PHILIPPINES, Plaintiff-Appellee, v. JOHN GLEN WILE,

http://www.chanrobles.com/cralaw/2016aprildecisions.php?id=344 7/9
11/12/2018 G.R. No. 215534, April 18, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LIQUIGAZ PHILIPPINES CORPORATION…
EFREN BUENAFE, JR., MARK ROBERT LARIOSA AND
JAYPEE PINEDA, Accused-Appellants.

A.M. No. RTJ-16-2455 (Formerly OCA I.P.I. No.10-

3443-RTJ), April 11, 2016 - NEMIA CASTRO,
Complainant, v. JUDGE CESAR A. MANGROBANG,
REGIONAL TRIAL COURT, BRANCH 22, IMUS, CAVITE,
Respondent.

A.C. No. 7447, April 18, 2016 - RENE B. HERMANO,

Complainant, v. ATTY. IGMEDIO S. PRADO JR.,
Respondent.

G.R. No. 210273, April 19, 2016 - BIBIANO C.

RIVERA AND LUIS K. LOKIN, JR., Petitioners, v.
COMMISSION ON ELECTIONS (COMELEC), THE
SECRETARY-GENERAL OF THE HOUSE OF
REPRESENTATIVES, SHERWIN N. TUGNA AND
CINCHONA C. CRUZ-GONZALES, Respondents.; G.R.
NO. 213069 - CITIZENS' BATTLE AGAINST
CORRUPTION (CIBAC) FOUNDATION AS
REPRESENTED BY JESUS EMMANUEL L. VARGAS,
Petitioner, v. CIBAC NATIONAL COUNCIL AS
REPRESENTED BY EMMANUEL JOEL VILLANUEVA, AND
THE COMMISSION ON ELECTIONS (COMELEC),
Respondents.

A.C. No. 11139, April 19, 2016 - PHILCOMSAT*

HOLDINGS CORPORATION, DULY REPRESENTED BY
ERLINDA I. BILDNER, Complainant, v. ATTY. LUIS K.
LOKIN, JR. AND ATTY. SIKINI C. LABASTILLA,
Respondents.

G.R. No. 194402, April 05, 2016 - NEPTALI S.

FRANCO, MELINDA L. OCAMPO, ARTEMIO P. MAGABO,
REPRESENTED HEREIN BY SOLEDAD MAGABO,
BERNARDA C. LAVISORES, NICOMEDES B. DEYNATA,
ALBERTO D. DOSAYLA, REPRESENTED HEREIN BY
AILENE JOY BILLONES DOSAYLA AND MARIETTA U.
LARRACAS, Petitioners, v. ENERGY REGULATORY
COMMISSION, THE HON. ZENAIDA G. CRUZ-DUCUT, IN
HER CAPACITY AS CHAIRMAN OF THE ENERGY
REGULATORY COMMISSION, DEPARTMENT OF BUDGET
AND MANAGEMENT, THE SECRETARY FLORENCIO B.
ABAD AND RICALINDA N. ADRIATICO, THE DIRECTOR
OF THE BUDGET AND MANAGEMENT BUREAU-A,
Respondents.

G.R. No. 213299, April 19, 2016 - PNCC SKYWAY

CORPORATION, Petitioner, v. THE SECRETARY OF
LABOR AND EMPLOYMENT AND PNCC SKYWAY
CORPORATION EMPLOYEES UNION, Respondents.

G.R. No. 191699, April 19, 2016 - WILLIAM GO QUE

CONSTRUCTION AND/OR WILLIAM GO QUE,
Petitioner, v. COURT OF APPEALS AND DANNY
SINGSON, RODOLFO PASAQUI,1 LENDO LOMINIQUI,2
AND JUN ANDALES, Respondents.

G.R. No. 210540, April 19, 2016 - REPUBLIC OF THE

PHILIPPINES, Petitioner, v. HOMER AND MA. SUSANA
DAGONDON, Respondents.

G.R. No. 203370, April 11, 2016 - MALAYAN

INSURANCE COMPANY, INC. AND HELEN Y. DEE,
Petitioners, v. PHILIP PICCIO, MIA GATMAYTAN, MA.
ANNABELLA RELOVA SANTOS, JOHN JOSEPH
GUTIERREZ, JOCELYN UPANO, JOSE DIZON, ROLANDO
PAREJA, WONINA M. BONIFACIO, ELVIRA CRUZ,
CORNELIO ZAFRA, VICENTE ORTUOSTE, VICTOMA
GOMEZ JACINTO, JUVENCIO PERECHE, JR., RICARDO
LORAYES, PETER C. SUCHIANCO, AND TRENNIE
MONSOD, Respondents.; G.R. NO. 215106 - MALAYAN
INSURANCE COMPANY, INC., Petitioner, v. PHILIP
PICCIO, MIA GATMAYTAN, MA. ANNABELLA RELOVA
SANTOS, JOHN JOSEPH GUTIERREZ, JOCELYN UPANO,
JOSE DIZON, ROLANDO PAREJA, WONINA M.
BONIFACIO, ELVIRA CRUZ, CORNELIO ZAFRA,
VICENTE ORTUOSTE, VICTORIA GOMEZ JACINTO,
JUVENCIO PERECHE, JR., RICARDO LORAYES, PETER
C. SUCHIANCO, AND TRENNIE MONSOD, Respondents.

G.R. No. 202618, April 12, 2016 - CONSULAR AREA

RESIDENTS ASSOCIATION, INC., REPRESENTED BY
ITS PRESIDENT BENJAMIN V. ZABAT, ROMEO JUGADO,
JR., AND NANCY QUINO, Petitioner, v. ARNEL
PACIANO D. CASANOVA, ENGR. TOMAS Y. MACROHON,
LOCAL HOUSING BOARD OF TAGUIG CITY, AND THE
CITY GOVERNMENT OF TAGUIG, Respondents.

G.R. No. 214934, April 12, 2016 - PACIFIC REHOUSE

CORPORATION, Petitioner, v. JOVEN L. NGO, AS
REPRESENTED BY OSCAR J. GARCIA, Respondent.

A.C. No. 9018, April 20, 2016 - TERESITA P.

FAJARDO, Complainant, v. ATTY. NICANOR C.
ALVAREZ, Respondent.

A.M. No. 12-8-59-MCTC, April 12, 2016 - RE:

FINDINGS ON THE JUDICIAL AUDIT CONDUCTED AT
THE 7TH MUNICIPAL CIRCUIT TRIAL COURT, LILOAN-
COMPOSTELA, LILOAN, CEBU.

G.R. No. 208360, April 06, 2016 - PEOPLE OF THE

PHILIPPINES, Appellee, v. FELIPE BUGHO Y ROMPAL,
A.K.A. "JUN THE MAGICIAN", Appellant.

G.R. No. 208446, April 06, 2016 - PEOPLE OF THE

PHILIPPINES, Plaintiff-Appellee, v. JONEL VARGAS Y
RAMOS, JERIENALD VILLAMERO Y ESMAN, ARMANDO
CADANO @ MANDO, JOJO ENORME @ JOJO, RUTHER

http://www.chanrobles.com/cralaw/2016aprildecisions.php?id=344 8/9
11/12/2018 G.R. No. 215534, April 18, 2016 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. LIQUIGAZ PHILIPPINES CORPORATION…
GARCIA @ BENJIE/LOLOY, AND ALIAS TABOY,
ACCUSED, JONEL VARGAS Y RAMOS, JERIENALD
VILLAMERO Y ESMAN, Accused-Appellants.

Copyright © 1998 - 2018 ChanRobles Publishing Company | Disclaimer | E-mail Restrictions ChanRobles™ Virtual Law Library™ | chanrobles.com™ RED

http://www.chanrobles.com/cralaw/2016aprildecisions.php?id=344 9/9