2006 Taxation Case Digests

that the service of deficiency tax assessment on

PERIOD TO ASSESS AND COLLECT TAX

Juliana through PhilTrust was a valid service as to

DEFICIENCY

bind the estate.

(2) Whether or not the CA erred in holding that

ESTATE OF THE LATE JULIANA DIEZ VDA. DE

the tax assessment had become final, executory,

GABRIEL vs. COMMISSIONER OF INTERNAL

and incontestable.

REVENUE
GR. No. 155541. January 27, 2004

Held: (1) Since the relationship between PhilTrust

and the decedent was automatically severed the

Facts: During the lifetime of the decedent Juliana

moment of the taxpayers death, none of the

vda. De Gabriel, her business affairs were

PhilTrusts acts or omissions could bind the estate

managed by the Philippine Trust Company

of the taxpayer. Although the administrator of the

(PhilTrust). The decedent died on April 3, 1979 but

estate may have been remiss in his legal obligation

two days after her death, PhilTrust filed her

to inform respondent of the decedents death, the

income tax return for 1978 not indicating that the

consequence thereof merely refer to the imposition

decedent had died. The BIR conducted an

of certain penal sanction on the administrator.

administrative investigation of the decedents tax

These do not include the indefinite tolling of the

liability and found a deficiency income tax for the

prescriptive period for making deficiency tax

year 1997 in the amount of P318,233.93. Thus, in

assessment or waiver of the notice requirement for

November 18, 1982, the BIR sent by registered

such assessment.

mail a demand letter and assessment notice

(2) The assessment was served not even on an heir

addressed to the decedent c/o PhilTrust, Sta.

or the estate but on a completely disinterested

Cruz, Manila, which was the address stated in her

party. This improper service was clearly not

1978 income tax return. On June 18, 1984,

binding on the petitioner. The most crucial point

respondent Commissioner of Internal Revenue

to be remembered is that PhilTust had absolutely

issued warrants of distraint and levy to enforce the

no legal relationship with the deceased or to her

collection of decedents deficiency income tax

Estate. There was therefore no assessment served

liability and serve the same upon her heir,

on the estate as to the alleged underpayment of

Francisco Gabriel. On November 22, 1984,

tax. Absent this assessment, no proceeding could

Commissioner filed a motion to allow his claim

be initiated in court for collection of said tax;

with probate court for the deficiency tax. The

therefore, it could not have become final,

Court denied BIRs claim against the estate on the

executory and incontestable. Respondents claim

ground that no proper notice of the tax assessment

for collection filed with the court only on

was made on the proper party. On appeal, the CA

November 22, 1984 was barred for having been

held that BIRs service on PhilTrust of the notice of

made beyond the five-year prescriptive period set

assessment was binding on the estate as PhilTrust

by law.

failed in its legal duty to inform the respondent of

antecedents death. Consequently, as the estate

TAX EXEMPTION; WITHDRAWAL OF TAX

failed to question the assessment within the

PRIVILEGES OF ELECTRIC COOPERATIVES BY

statutory period of thirty days, the assessment

THE LOCAL GOVERNMENT CODE

became final, executory, and incontestable.

PHILIPPINE RURAL ELECTRIC
Issue: (1) Whether or not the CA erred in holding

COOPERATIVES ASSOCIATION, INC., et al. vs.

THE SECRETARY OF DEPARTMENT OF

whether natural or juridical, except cooperatives

INTERIOR AND LOCAL GOVERNMENT

duly registered under RA 6938, while Sec. 234

GR. No. 143076. June 10, 2003

exempts the same cooperatives from payment of

real property tax.

Facts: On May 23, 2003, a class suit was filed by

petitioners in their own behalf and in behalf of

Issue: (1) Does the Local Government Code (under

other electric cooperatives organized and existing

Sec. 193 and 234) violate the equal protection

under PD 269 which are members of petitioner

clause since the provisions unduly discriminate

Philippine Rural Electric Cooperatives Association,

against petitioners who are duly registered

Inc. (PHILRECA). The other petitioners, electric

cooperatives under PD 269, as amended, and no

cooperatives of Agusan del Norte (ANECO), Iloilo

under RA 6938 or the Cooperatives Code of the

1 (ILECO 1) and Isabela 1 (ISELCO 1) are non-

Philippines?

stock, non-profit electric cooperatives organized

(2) Is there an impairment of the obligations of

and existing under PD 269, as amended, and

contract under the loan entered into between the

registered with the National Electrification

Philippine and the US Governments?

Administration (NEA).
Under Sec. 39 of PD 269 electric cooperatives shall

Held: (1) No. The guaranty of the equal protection

be exempt from the payment of all National

clause is not violated by a law based on a

Government, local government, and municipal

reasonable classification. Classification, to be

taxes and fee, including franchise, fling

reasonable must (a) rest on substantial

recordation, license or permit fees or taxes and any

classifications; (b) germane to the purpose of the

fees, charges, or costs involved in any court or

law; (c) not limited to the existing conditions only;

administrative proceedings in which it may be

and (d) apply equally to all members of the same

party.

class. We hold that there is reasonable

From 1971to 1978, in order to finance the

classification under the Local Government Code to

electrification projects envisioned by PD 269, as

justify the different tax treatment between electric

amended, the Philippine Government, acting

cooperatives covered by PD 269 and electric

through the National Economic council (now

cooperatives under RA 6938.

National Economic Development Authority) and

First, substantial distinctions exist between

the NEA, entered into six loan agreements with the

cooperatives under PD 269 and those under RA

government of the United States of America,

6938. In the former, the government is the one

through the United States Agency for International

that funds those so-called electric cooperatives,

Development (USAID) with electric cooperatives

while in the latter, the members make equitable

as beneficiaries. The loan agreements contain

contribution as source of funds.

similarly worded provisions on the tax application

a. Capital Contributions by Members Nowhere

of the loan and any property or commodity

in PD 269 doe sit require cooperatives to make

acquired through the proceeds of the loan.

equitable contributions to capital. Petitioners

Petitioners allege that with the passage of the

themselves admit that to qualify as a member of an

Local Government Code their tax exemptions have

electric cooperative under PD 269, only the

been validly withdrawn. Particularly, petitioners

payment of a P5.00 membership fee is required

assail the validity of Sec. 193 and 234 of the said

which is even refundable the moment the member

code. Sec. 193 provides for the withdrawal of tax

is no longer interested in getting electric service

exemption privileges granted to all persons,

from the cooperative or will transfer to another

place outside the area covered by the cooperative.

constitutional prohibition on the impairment of

However, under the Cooperative Code, the articles

the obligations of contracts does not prohibit every

of cooperation of a cooperative applying for

change in existing laws. To fall within the

registration must be accompanied with the bonds

prohibition, the change must not only impair the

of the accountable officers and a sworn statement

obligation of the existing contract, but the

of the treasurer elected by the subscribers showing

impairment must be substantial. Moreover, to

that at least 25% of the authorized share capital

constitute impairment, the law must affect a

has been subscribed and at least 25% of the total

change in the rights of the parties with reference to

subscription has been paid and in no case shall the

each other and not with respect to non-parties.

paid-up share capital be less than P2,000.00.

The quoted provision under the loan agreement

b. Extent of Government Control over

does not purport to grant any tax exemption in

Cooperatives The extent of government control

favor of any party to the contract, including the

over electric cooperatives covered by PD 269 is

beneficiaries thereof. The provisions simply shift

largely a function of the role of the NEA as a

the tax burden, if any, on the transactions under

primary source of funds of these electric

the loan agreements to the borrower and/or

cooperatives. It is crystal clear that NEA incurred

beneficiary of the loan. Thus, the withdrawal by

loans from various sources to finance the

the Local Government Code under Sec. 193 and

development and operations of these electric

234 of the tax exemptions previously enjoyed by

cooperatives. Consequently, amendments were

petitioners does not impair the obligation of the

primarily geared to expand the powers of NEA

borrower, the lender or the beneficiary under the

over the electric cooperatives o ensure that loans

loan agreements as, in fact, no tax exemption is

granted to them would be repaid to the

granted therein.

government. In contrast, cooperatives under RA

6938 are envisioned to be self-sufficient and

TARIFF AND CUSTOMS LAWS; PRIMARY

independent organizations with minimal

JURISDICTION OVER SEIZURE AND

government intervention or regulation.

FORFEITURE CASES

Second, the classification of tax-exempt entities in

the Local Government Code is germane to the

Chief State Prosecutor JOVENCITO R. ZUO,

purpose of the law. The Constitutional mandate

ATTY. CLEMENTE P. HERALDO, Chief of the

that every local government unit shall enjoy local

Internal Inquiry and Prosecution Division-

autonomy, does not mean that the exercise of the

customs Intelligence and Investigation Service

power by the local governments is beyond the

(IIPD-CIIS), and LEONITO A. SANTIAGO, Special

regulation of Congress. Sec. 193 of the LGC is

Investigator of the IIPD-CIIS vs. JUDGE

indicative of the legislative intent to vet broad

ARNULFO G. CABREDO, Regional Trial Court,

taxing powers upon the local government units

Branch 15, Tabaco City, Albay

and to limit exemptions from local taxation to

AM. No. RTJ-03-1779, April 30, 2003

entities specifically provided therein.

Finally, Sec. 193 and 234 of the LGC permit

Facts: Atty. Winston Florin, the Deputy Collector

reasonable classification as these exemptions are

of Customs of the Sub-Port of Tabaco, Albay,

not limited to existing conditions and apply

issued on September 3, 2001 Warrant of Seizure

equally to all members of the same class.

and Detention (WSD) No. 06-2001against a

shipment of 35, 000 bags of rice aboard the vessel

(2) No. It is ingrained in jurisprudence that the

M/V Criston for violation of Sec. 2530 of the Tariff

and Customs Code of the Philippines (TCCP).

proceedings, and regular courts cannot interfere

A few days, after the issuance of the warrant of

with his exercise thereof or stifle and put it to

seizure and detention, Antonio Chua, Jr. and

naught.

Carlos Carillo, claiming to be consignees of the

Respondent Judge cannot claim that he issued the

subject goods, filed before the Regional Trial Court

questioned TRO because he honestly believed tat

of Tabaco City, Albay a Petition with Prayer for the

the Bureau of Customs was effectively divested of

Issuance of Preliminary Injunction and Temporary

its jurisdiction over the seized shipment.

Restraining Order (TRO). The said petition sought

Even if it be assumed that in the exercise of the

to enjoin the Bureau of Customs and its officials

Collector of Customs of its exclusive jurisdiction

from detaining the subject shipment.

over seizure and forfeiture cases, a taint of

By virtue of said TRO, the 35,000 bags of rice were

illegality is correctly imputed, the most that can be

released from customs to Antonio Chua, Jr. and

said is that under these circumstance, grave abuse

Carlos Carillo.

of discretion may oust it of its jurisdiction. This

In his complaint, Chief State Prosecutor Zuo

does mean, however, that the trial court is vested

alleged that respondent Judge violated

with competence to acquire jurisdiction over these

Administrative Circular No. 7-99, which cautions

seizure and forfeiture cases. The proceedings

trial court judges in their issuance of TROs and

before the Collector of Customs are not final. An

writs of preliminary injunctions. Said circular

appeal lies to the Commissioner of Customs and,

reminds judges of the principle, enunciated in

thereafter, to the Court of Tax Appeals. It may

Mison vs. Natividad, that the Collector of Customs

even reach this Court through an appropriate

has exclusive jurisdiction over seizure and

petition for review. Certainly, the RTC is not

forfeiture proceedings, and regular courts cannot

included therein. Hence, it is devoid of

interfere with his exercise thereof or stifle or put it

jurisdiction.

to naught.

Clearly, therefore, respondent Judge had no

jurisdiction to take cognizance of the petition and

Issue: Whether or not the issuance of the TRO was

issue the questioned TRO.

illegal and beyond the jurisdiction of the RTC.

It is a basic principle that the Collector of Customs

has exclusive jurisdiction over seizure and

Held: The collection of duties and taxes due on the

forfeiture proceedings of dutiable goods. A

seized goods is not the only reason why trial courts

studious and conscientious judge can easily be

are enjoined from issuing orders releasing

conversant with such an elementary rule.

imported articles under seizure and forfeiture

proceedings by the Bureau of Customs.

NATURE OF FRANCHISE TAX; TAX

Administrative Circular No. 7-99 takes into

EXEMPTION; WITHDRAWAL OF TAX

account the fact that the issuance of TROs and the

PRIVILEGES BY THE LOCAL GOVERNMENT

granting of writs of preliminary injunction in

CODE

seizure and forfeiture proceedings before the

Bureau of Customs may arouse suspicion that the

NATIONAL POWER CORPORATION vs. CITY OF

issuance or grant was fro considerations other

CABANATUAN

than the strict merits of the case. Furthermore,

GR. No. 149110, April 9, 2003

respondent Judges actuation goes against settled

jurisprudence that the Collector of Customs has

Facts: NAPOCOR, the petitioner, is a government-

exclusive jurisdiction over seizure and forfeiture

owed and controlled corporation created under

Commonwealth Act 120. It is tasked to undertake

Held: (1) NO. To stress, a franchise tax is imposed

the development of hydroelectric generations of

based not on the ownership but on the exercise by

power and the production of electricity from

the corporation of a privilege to do business. The

nuclear, geothermal, and other sources, as well as,

taxable entity is the corporation which exercises

the transmission of electric power on a nationwide

the franchise, and not the individual stockholders.

basis.

By virtue of its charter, petitioner was created as a

For many years now, NAPOCOR sells electric

separate and distinct entity from the National

power to the resident Cabanatuan City, posting a

Government. It can sue and be sued under its own

gross income of P107,814,187.96 in 1992. Pursuant

name, and can exercise all the powers of a

to Sec. 37 of Ordinance No. 165-92, the respondent

corporation under the Corporation Code.

assessed the petitioner a franchise tax amounting

To be sure, the ownership by the National

to P808,606.41, representing 75% of 1% of the

Government of its entire capital stock does not

formers gross receipts for the preceding year.

necessarily imply that petitioner is no engage din

Petitioner, whose capital stock was subscribed and

business.

wholly paid by the Philippine Government, refused

(2) YES. One of the most significant provisions of

to pay the tax assessment. It argued that the

the LGC is the removal of the blanket exclusion of

respondent has no authority to impose tax on

instrumentalities and agencies of the National

government entities. Petitioner also contend that

Government from the coverage of local taxation.

as a non-profit organization, it is exempted from

Although as a general rule, LGUs cannot impose

the payment of all forms of taxes, charges, duties

taxes, fees, or charges of any kind on the National

or fees in accordance with Sec. 13 of RA 6395, as

Government, its agencies and instrumentalities,

amended.

this rule now admits an exception, i.e. when

The respondent filed a collection suit in the RTC of

specific provisions of the LGC authorize the LGUs

Cabanatuan City, demanding that petitioner pay

to impose taxes, fees, or charges on the

the assessed tax, plus surcharge equivalent to 25%

aforementioned entities. The legislative purpose to

of the amount of tax and 2% monthly interest.

withdraw tax privileges enjoyed under existing

Respondent alleged that petitioners exemption

laws or charter is clearly manifested by the

from local taxes has been repealed by Sec. 193 of

language used on Sec. 137 and 193 categorically

RA 7160 (Local Government Code). The trial court

withdrawing such exemption subject only to the

issued an order dismissing the case. On appeal, the

exceptions enumerated. Since it would be tedious

Court of Appeals reversed the decision of the RTC

and impractical to attempt to enumerate all the

and ordered the petitioner to pay the city

existing statutes providing for special tax

government the tax assessment.

exemptions or privileges, the LGC provided for an

express, albeit general, withdrawal of such

Issues: (1) Is the NAPOCOR excluded from the

exemptions or privileges. No more unequivocal

coverage of the franchise tax simply because its

language could have been used.

stocks are wholly owned by the National

Government and its charter characterized is as a

TAX EXEMPTIONS vs. TAX EXCLUSION; IN

non-profit organization?

LIEU OF ALL TAXES PROVISION

(2) Is the NAPOCORs exemption from all forms of

taxes repealed by the provisions of the Local

PHILIPPINE LONG DISTANCE TELEPHONE

Government Code (LGC)?

COMPANY, INC. (PLDT) vs. CITY OF DAVAO and

ADELAIDA B. BARCELONA, in her capacity as

City Treasurer of Davao

had amounted to P3,681,985.72. PLDT challenged

GR. No. 143867, March 25, 2003

the power of the city government to collect the

local franchise tax and demanded a refund of what

Facts: PLDT paid a franchise tax equal to three

had been paid as a local franchise tax for the year

percent (3%) of its gross receipts. The franchise tax

1997 and for the first to the third quarters of 1998.

was paid in lieu of all taxes on this franchise or

earnings thereof pursuant to RA 7082. The

Issue: Whether or not by virtue of RA 7925, Sec.

exemption from all taxes on this franchise or

23, PLDT is again entitled to the exemption from

earnings thereof was subsequently withdrawn by

payment of the local franchise tax in view of the

RA 7160 (LGC), which at the same time gave local

grant of tax exemption to Globe and Smart.

government units the power to tax businesses

enjoying a franchise on the basis of income

Held: Petitioner contends that because their

received or earned by them within their territorial

existing franchises contain in lieu of all taxes

jurisdiction. The LGC took effect on January 1,

clauses, the same grant of tax exemption must be

1992.

deemed to have become ipso facto part of its

The City of Davao enacted Ordinance No. 519,

previously granted telecommunications franchise.

Series of 1992, which in pertinent part provides:

But the rule is that tax exemptions should be

Notwithstanding any exemption granted by law or

granted only by a clear and unequivocal provision

other special laws, there is hereby imposed a tax

of law expressed in a language too plain to be

on businesses enjoying a franchise, a rate of

mistaken and assuming for the nonce that the

seventy-five percent (75%) of one percent (1%) of

charters of Globe and of Smart grant tax

the gross annual receipts for the preceding

exemptions, then this runabout way of granting

calendar year based on the income receipts

tax exemption to PLDT is not a direct, clear and

realized within the territorial jurisdiction of Davao

unequivocal way of communicating the legislative

City.

intent.

Subsequently, Congress granted in favor of Globe

Nor does the term exemption in Sec. 23 of RA

Mackay Cable and Radio Corporation (Globe) and

7925 mean tax exemption. The term refers to

Smart Information Technologies, Inc. (Smart)

exemption from regulations and requirements

franchises which contained in leiu of all taxes

imposed by the National Telecommunications

provisos.

Commission (NTC). For instance, RA 7925, Sec. 17

In 1995, it enacted RA 7925, or the Public

provides: The Commission shall exempt any

Telecommunication Policy of the Philippines, Sec.

specific telecommunications service from its rate

23 of which provides that any advantage, favor,

or tariff regulations if the service has sufficient

privilege, exemption, or immunity granted under

competition to ensure fair and reasonable rates of

existing franchises, or may hereafter be granted,

tariffs. Another exemption granted by the law in

shall ipso facto become part of previously granted

line with its policy of deregulation is the

telecommunications franchises and shall be

exemption from the requirement of securing

accorded immediately and unconditionally to the

permits from the NTC every time a

grantees of such franchises. The law took effect on

telecommunications company imports equipment.

March 16, 1995.

Tax exemptions should be granted only by clear

In January 1999, when PLDT applied for a mayors

and unequivocal provision of law on the basis of

permit to operate its Davao Metro exchange, it was

language too plain to be mistaken.

required to pay the local franchise tax which then

REMEDIES OF A TAXPAYER UNDER THE

in connection with the Implementation of the

NIRC; POWER OF THE CTA TO REVIEW

provisions of internal revenue laws. Thus, the

RULINGS OR OPINIONS OF COMMISSIONER

case falls within the exclusive appellate

jurisdiction of the Court of Tax Appeals, citing Sec.

COMMISSIONER OF INTERNAL REVENUE vs.

7(1) of RA 1125.

LEAL

The RTC issued an order denying the motion to

GR. No. 113459, November 18, 2002

dismiss holding that the revenue orders are not

assessments to implement a Tax Code provision,

Facts: Pursuant to Sec. 116 of the Tax Code which

but are in effect new taxes (against pawnshops)

imposes percentage tax on dealers in securities

which are not provided for under the Code, and

and lending investors, the Commissioner of

which only Congress is empowered to impose. The

Internal Revenue issued Memorandum Order

Court of Appeals affirmed the order issued by the

(RMO) No. 15-91 dated March 11, 1991, imposing

RTC.

five percent (5%) lending investors tax on

pawnshops based on their gross income and

Issue: Whether or not the Court of Tax Appeals

requiring all investigating units of the Bureau to

has jurisdiction to review rulings of the

investigate and assess the lending investors tax

Commissioner implementing the Tax Code.

due from them. The issuance of RMO No. 15-91

was an offshoot of petitioners evaluation that the

Held: The jurisdiction to review rulings of the

nature of pawnshop business is akin to that of

Commissioner pertains to the Court of Tax

lending investors.

Appeals and NOT to the RTC. The questioned

Subsequently, petitioner issued Revenue

RMO and RMC are actually rulings or opinions of

Memorandum Circular No. 43-91 dated May 27,

the Commissioner implementing the Tax Code on

1992, subjecting the pawn ticket to the

the taxability of the Pawnshops.

documentary stamp tax as prescribed in Title VII

Under RA 1125, An Act Creating the Court of Tax

of the Tax Code.

Appeals, such rulings of the Commissioner of

Adversely affected by those revenue orders, herein

Internal Revenue are appealable to that court:

respondent Josefina Leal, owner and operator of

Sec. 7 Jurisdiction The Court of Tax Appeals

Josefina Pawnshop in San Mateo, Rizal, asked for

shall exercise exclusive appellate jurisdiction to

a reconsideration of both RMO No. 15-91 and RMC

review by appeal, as herein provided

No. 43-91 but the same was denied with finality by

1. Decisions of the Commissioner of Internal

petitioner in October 30, 1991.

Revenue in cases involving disputed assessments,

Consequently, on March 18, 1992, respondent filed

refunds of internal revenue taxes, fees or other

with the RTC a petition for prohibition seeking to

charges, penalties imposed in relation thereto, or

prohibit petitioner from implementing the revenue

other matters arising under the National Revenue

orders.

Code or other laws or part of law administered by

Petitioner, through the Office of the Solicitor-

the Bureau of Internal Revenue.

General, filed a motion to dismiss the petition on

xxxxxx

the ground that the RTC has no jurisdiction to

review the questioned revenue orders and to

tax remedies; section 220; who should institute

enjoin their implementation. Petitioner contends

appeal in tax cases

that the subject revenue orders were issued

pursuant to his power to make rulings or opinions

COMMISSIONER OF INTERNAL REVENUE vs.

LA SUERTE CIGAR AND CIGARETTE FACTORY

of the Solicitor-General, beginning with Act No.

GR. No. 144942, July 4, 2002

135, which took effect on 16 June 1901, up to the

present Administrative Code of 1987. Sec. 35,

Facts: In its resolution, dated 15 November 2000,

Chapter 12, Title III, Book IV of the said code

the Supreme Court denied the Petition for Review

outlines the powers and functions of the Office of

on Certiorari submitted by the Commissioner of

the Solicitor General which includes, but not

Internal Revenue for non-compliance with the

limited to, its duty to

procedural requirement of verification explicit in

1. Represent the Government in the Supreme

Sec. 4, Rule 7 of the 1997 Rules of Civil Procedure

Court and the Court of Appeals in all criminal

and, furthermore, because the appeal was not

proceedings; represent the Government and its

pursued by the Solicitor-General. When the

officers in the Supreme Court, the Court of

motion for reconsideration filed by the petitioner

Appeals, and all other courts or tribunals in all

was likewise denied, petitioner filed the instant

civil actions and special proceedings in which the

motion seeking an elucidation on the supposed

Government or any officer thereof in his official

discrepancy between the pronouncement of this

capacity is a party.

Court, on the one hand that would require the

2. Appear in any court in any action involving the

participation of the Office of the Solicitor-General

validity of any treaty, law, executive order, or

and pertinent provisions of the Tax Code, on the

proclamation, rule or regulation when in his

other hand, that allow legal officers of the Bureau

judgment his intervention is necessary or when

of Internal Revenue (BIR) to institute and conduct

requested by the Court.

judicial action in behalf of the Government under

Sec, 220 of the Tax Reform Act of 1997.

TAX EXEMPTIONS; EXECUTIVE LEGISLATION

Issue: Are the legal officer of the BIR authorized to

COCONUT OIL REFINERS ASSOCIATION, INC.

institute appeal proceedings (as distinguished

et al vs. RUBEN TORRES, as Executive Secretary,

from commencement of proceeding) without the

et al

participation of the Solicitor-General?

G.R. No. 132527. July 29, 2005

Held: NO. The institution or commencement

Facts: On March 13, 1992, RA No. 7227 was

before a proper court of civil and criminal actions

enacted, providing for, among other things, the

and proceedings arising under the Tax Reform Act

sound and balanced conversion of the Clark and

which shall be conducted y legal officers of the

Subic military reservations and their extensions

Bureau of Internal Revenue is not in dispute. An

into alternative productive uses in the form of

appeal from such court, however, is not a matter of

special economic zones in order to promote the

right. Sec. 220 of the Tax Reform Act must not be

economic and social development of Central Luzon

understood as overturning the long-established

in particular and the country in general. The law

procedure before this Court in requiring the

contains provisions on tax exemptions for

Solicitor-General to represent the interest of the

importations of raw materials, capital and

Republic. This court continues to maintain that it

equipment. After which the President issued

is the Solicitor-General who has the primary

several Executive Orders as mandated by the law

responsibility to appear for the government in

for the implementation of RA 7227. Herein

appellate proceedings. This pronouncement finds

petitioners contend the validity of the tax

justification in the various laws defining the Office

exemption provided for in the law.

Section clearly provides that exportation or

Issue: Whether or not the Executive Orders issued

removal of goods from the territory of the Subic

by President for the implementation of the tax

Special Economic Zone to the other parts of the

exemptions constitutes executive legislation.

Philippine territory shall be subject to customs

duties and taxes under the Customs and Tariff

Held: To limit the tax-free importation privilege of

Code and other relevant tax laws of the

enterprises located inside the special economic

Philippines.

zone only to raw materials, capital and equipment

clearly runs counter to the intention of the

TAX EXEMPTIONS; NULLITY OF TAX

Legislature to create a free port where the free

DECLARATIONS AND TAX ASSESSMENTS

flow of goods or capital within, into, and out of the

zones is insured.

RADIO COMMUNICATIONS OF THE

The phrase tax and duty-free importations of raw

PHILIPPINES, INC. (RCPI), vs. PROVINCIAL

materials, capital and equipment was merely

ASSESOR OF SOUTH COTABATO, et al.

cited as an example of incentives that may be given

G.R. No. 144486. April 13, 2005

to entities operating within the zone. Public

respondent SBMA correctly argued that the maxim

Facts: RCPI was granted a franchise under RA

expressio unius est exclusio alterius, on which

2036, the law provides tax exemption for several

petitioners impliedly rely to support their

properties of the company. Section 14 of RA 2036

restrictive interpretation, does not apply when

reads: In consideration of the franchise and rights

words are mentioned by way of example. It is

hereby granted and any provision of law to the

obvious from the wording of RA No. 7227,

contrary notwithstanding, the grantee shall pay

particularly the use of the phrase such as, that

the same taxes as are now or may hereafter be

the enumeration only meant to illustrate

required by law from other individuals, co

incentives that the SSEZ is authorized to grant, in

partnerships, private, public or quasi-public

line with its being a free port zone.

associations, corporations or joint stock

The Court finds that the setting up of such

companies, on real estate, buildings and other

commercial establishments which are the only

personal property except radio equipment,

ones duly authorized to sell consumer items tax

machinery and spare parts needed in connection

and duty-free is still well within the policy

with the business of the grantee, which shall be

enunciated in Section 12 of RA No. 7227 that . .

exempt from customs duties, tariffs and other

.the Subic Special Economic Zone shall be

taxes, as well as those properties declared exempt

developed into a self-sustaining, industrial,

in this section. In consideration of the franchise, a

commercial, financial and investment center to

tax equal to one and one-half per centum of all

generate employment opportunities in and around

gross receipts from the business transacted under

the zone and to attract and promote productive

this franchise by the grantee shall be paid to the

foreign investments. However, the Court

Treasurer of the Philippines each year, within ten

reiterates that the second sentences of paragraphs

days after the audit and approval of the accounts

1.2 and 1.3 of Executive Order No. 97-A, allowing

as prescribed in this Act. Said tax shall be in lieu of

tax and duty-free removal of goods to certain

any and all taxes of any kind, nature or description

individuals, even in a limited amount, from the

levied, established or collected by any authority

Secured Area of the SSEZ, are null and void for

whatsoever, municipal, provincial or national,

being contrary to Section 12 of RA No. 7227. Said

from which taxes the grantee is hereby expressly

exempted. Thereafter, the municipal treasurer of

depreciation allowance. Therefore, RCPI did not

Tupi, South Cotabato assessed RCPI real property

raise this issue for the first time. However, even if

taxes from 1981 to 1985. The municipal treasurer

we consider this issue, under the Real Property

demanded that RCPI pay P166,810 as real

Tax Code depreciation allowance applies only to

property tax on its radio station building in

machinery and not to real property.

Barangay Kablon, as well as on its machinery shed,

radio relay station tower and its accessories, and

SECRETARY OF FINANCE CANNOT

generating sets. The Local Board of Assessment

PROMULGATE REGULATIONS FIXING A RATE

Appeals affirmed the assessment of the municipal

OF PENALTY ON DELINQUENT TAXES

treasurer. When the case reach the C A, it ruled

that, petitioner is exempt from paying the real

The Honorable Secretary of Finance vs. THE

property taxes assessed upon its machinery and

HONORABLE RICARDO M. ILARDE, Presiding

radio equipment mounted as accessories to its

Judge, Regional Trial Court, 6th Judicial Region,

relay tower. However, the decision assessing taxes

Branch 26, Iloilo City, and CIPRIANO P.

upon petitioners radio station building,

CABALUNA, JR

machinery shed, and relay station tower is valid.

G.R. No. 121782. May 9, 2005

Issue: (1) Whether or not appellate court erred

Facts: Cabaluna with his wife owns several real

when it excluded RCPIs tower, relay station

property located in Iloilo City. Cabaluana is the

building and machinery shed from tax exemption.

Regional Director of Regional Office No. VI of the

(2) Whether or not appellate court erred when it

Department of Finance in Iloilo City. After his

did not resolve the issue of nullity of the tax

retirement, there are tax delinquencies on his

declarations and assessments due to non-inclusion

properties; he paid the amount under protest

of depreciation allowance.

contending that the penalties imposed to him are

in excess than that provided by law. After

Held: (1) RCPIs radio relay station tower, radio

exhausting all administrative remedies, he filed a

station building, and machinery shed are real

suit before the RTC which found that Section 4(c)

properties and are thus subject to the real property

of Joint Assessment Regulation No. 1-85 and Local

tax. Section 14 of RA 2036, as amended by RA

Treasury Regulation No. 2-85 issued on August 1,

4054, states that in consideration of the franchise

1985 by respondent Secretary (formerly Minister)

and rights hereby granted and any provision of law

of Finance is null and void; (2) declaring that the

to the contrary notwithstanding, the grantee shall

penalty that should be imposed for delinquency in

pay the same taxes as are now or may hereafter be

the payment of real property taxes should be two

required by law from other individuals, co

per centum on the amount of the delinquent tax

partnerships, private, public or quasi-public

for each month of delinquency or fraction thereof,

associations, corporations or joint stock

until the delinquent tax is fully paid but in no case

companies, on real estate, buildings and other

shall the total penalty exceed twenty-four per

personal property. The clear language of Section

centum of the delinquent tax as provided for in

14 states that RCPI shall pay the real estate tax.

Section 66 of P.D. 464 otherwise known as the

(2) The court held the assessment valid. The court

Real Property Tax Code.

ruled that, records of the case shows that RCPI

raised before the LBAA and the CBAA the nullity

Issue: Whether or not the then Ministry of Finance

of the assessments due to the non-inclusion of

could legally promulgate Regulations prescribing a

rate of penalty on delinquent taxes other than that

PROBATIVE VALUE

provided for under Presidential Decree (P.D.) No.

464, also known as the Real Property Tax Code.

COMMISSION OF INTERNAL REVENUE vs.

HANTEX TRADING CO., INC

Held: The Ministry of Finance now Secretary of

G.R. No. 136975. March 31, 2005

Finance cannot promulgate regulations

prescribing a rate of penalty on delinquent taxes.

Facts: Hantex Trading Co is a company organized

The Court ruled that despite the promulgation of

under the Philippines. It is engaged in the sale of

E.O. No. 73, P.D. No. 464 in general and Section

plastic products, it imports synthetic resin and

66 in particular, remained to be good law. To

other chemicals for the manufacture of its

accept the Secretarys premise that E.O. No. 73

products. For this purpose, it is required to file an

had accorded the Ministry of Finance the authority

Import Entry and Internal Revenue Declaration

to alter, increase, or modify the tax structure

(Consumption Entry) with the Bureau of Customs

would be tantamount to saying that E.O. No. 73

under Section 1301 of the Tariff and Customs

has repealed or amended P.D. No. 464. Repeal of

Code. Sometime in October 1989, Lt. Vicente

laws should be made clear and expressed. Repeals

Amoto, Acting Chief of Counter-Intelligence

by implication are not favored as laws are

Division of the Economic Intelligence and

presumed to be passed with deliberation and full

Investigation Bureau (EIIB), received confidential

knowledge of all laws existing on the subject. Such

information that the respondent had imported

repeals are not favored for a law cannot be deemed

synthetic resin amounting to P115,599,018.00 but

repealed unless it is clearly manifest that the

only declared P45,538,694.57. Thus, Hentex

legislature so intended it. Assuming argumenti

receive a subpoena to present its books of account

that E.O. No. 73 has authorized the petitioner to

which it failed to do. The bureau cannot find any

issue the objected Regulations, such conferment of

original copies of the products Hentex imported

powers is void for being repugnant to the well-

since the originals were eaten by termites. Thus,

encrusted doctrine in political law that the power

the Bureau relied on the certified copies of the

of taxation is generally vested with the legislature.

respondents Profit and Loss Statement for 1987

Thus, for purposes of computation of the real

and 1988 on file with the SEC, the machine copies

property taxes due from private respondent for the

of the Consumption Entries, Series of 1987,

years 1986 to 1991, including the penalties and

submitted by the informer, as well as excerpts

interests, is still Section 66 of the Real Property

from the entries certified by Tomas and Danganan.

Tax Code of 1974 or P.D. No. 464. The penalty that

The case was submitted to the CTA which ruled

ought to be imposed for delinquency in the

that Hentex have tax deficiency and is ordered to

payment of real property taxes should, therefore,

pay, per investigation of the Bureau. The CA ruled

be that provided for in Section 66 of P.D. No. 464,

that the income and sales tax deficiency

i.e., two per centum on the amount of the

assessments issued by the petitioner were unlawful

delinquent tax for each month of delinquency or

and baseless since the copies of the import entries

fraction thereof but in no case shall the total

relied upon in computing the deficiency tax of the

penalty exceed twenty-four per centum of the

respondent were not duly authenticated by the

delinquent tax.

public officer charged with their custody, nor

verified under oath by the EIIB and the BIR

EVIDENCE IN TAX ASSESSMENTS; MACHINE

COPIES OF RECORDS/ DOCUMENTS HAVE NO

investigators.

Issue: Whether or not the final assessment of the

best evidence obtainable under Section 16 of the

petitioner against the respondent for deficiency

1977 NIRC, as amended, does not include mere

income tax and sales tax for the latters 1987

photocopies of records/documents. The petitioner,

importation of resins and calcium bicarbonate is

in making a preliminary and final tax deficiency

based on competent evidence and the law.

assessment against a taxpayer, cannot anchor the

said assessment on mere machine copies of

Held: Central to the second issue is Section 16 of

records/documents. Mere photocopies of the

the NIRC of 1977, as amended which provides that

Consumption Entries have no probative weight if

the Commissioner of Internal Revenue has the

offered as proof of the contents thereof. The

power to make assessments and prescribe

reason for this is that such copies are mere scraps

additional requirements for tax administration

of paper and are of no probative value as basis for

and enforcement. Among such powers are those

any deficiency income or business taxes against a

provided in paragraph (b), which provides that

taxpayer.

Failure to submit required returns, statements,

reports and other documents. When a report

Companies exempt from zero-rate tax

required by law as a basis for the assessment of

any national internal revenue tax shall not be

COMMISSIONER OF INTERNAL REVENUE vs.

forthcoming within the time fixed by law or

AMERICAN EXPRESS INTERNATIONAL, INC.

regulation or when there is reason to believe that

(PHILIPPINE BRANCH),

any such report is false, incomplete or erroneous,

G.R.No. 152609. June 29, 2005

the Commissioner shall assess the proper tax on

the best evidence obtainable. This provision

Facts: American Express international is a foreign

applies when the Commissioner of Internal

corporation operating in the Philippines, it is a

Revenue undertakes to perform her administrative

registered taxpayer. On April 13, 1999,

duty of assessing the proper tax against a taxpayer,

[respondent] filed with the BIR a letter-request for

to make a return in case of a taxpayers failure to

the refund of its 1997 excess input taxes in the

file one, or to amend a return already filed in the

amount of P3,751,067.04, which amount was

BIR. The best evidence envisaged in Section 16

arrived at after deducting from its total input VAT

of the 1977 NIRC, as amended, includes the

paid of P3,763,060.43 its applied output VAT

corporate and accounting records of the taxpayer

liabilities only for the third and fourth quarters of

who is the subject of the assessment process, the

1997 amounting to P5,193.66 and P6,799.43,

accounting records of other taxpayers engaged in

respectively. The CTA ruled in favor of the herein

the same line of business, including their gross

respondent holding that its services are subject to

profit and net profit sales. Such evidence also

zero-rate pursuant to Section 108(b) of the Tax

includes data, record, paper, document or any

Reform Act of 1997 and Section 4.102-2 (b)(2) of

evidence gathered by internal revenue officers

Revenue Regulations 5-96. The CA affirmed the

from other taxpayers who had personal

decision of the CTA.

transactions or from whom the subject taxpayer

received any income; and record, data, document

Issue: Whether or not the company is subject to

and information secured from government offices

zero-rate tax pursuant to the Tax Reform Act of

or agencies, such as the SEC, the Central Bank of

1997.

the Philippines, the Bureau of Customs, and the

Tariff and Customs Commission. However, the

Held: Services performed by VAT-registered

persons in the Philippines (other than the

first, the service be performed in the Philippines;

processing, manufacturing or repacking of goods

second, the service fall under any of the However,

for persons doing business outside the

the law clearly provides for an exception to the

Philippines), when paid in acceptable foreign

destination principle; that is, for a zero percent

currency and accounted for in accordance with the

categories in Section 102(b) of the Tax Code; and,

rules and regulations of the BSP, are zero-rated.

third, it be paid in acceptable foreign currency

Respondent is a VAT-registered person that

accounted for in accordance with BSP rules and

facilitates the collection and payment of

regulations. Indeed, these three requirements for

receivables belonging to its non-resident foreign

exemption from the destination principle are met

client, for which it gets paid in acceptable foreign

by respondent. Its facilitation service is performed

currency inwardly remitted and accounted for in

in the Philippines. It falls under the second

conformity with BSP rules and regulations.

category found in Section 102(b) of the Tax Code,

Certainly, the service it renders in the Philippines

because it is a service other than processing,

is not in the same category as processing,

manufacturing or repacking of goods as

manufacturing or repacking of goods and should,

mentioned in the provision. Undisputed is the fact

therefore, be zero-rated. In reply to a query of

that such service meets the statutory condition

respondent, the BIR opined in VAT Ruling No.

that it be paid in acceptable foreign currency duly

080-89 that the income respondent earned from

accounted for in accordance with BSP rules. Thus,

its parent companys regional operating centers

it should be zero-rated.

(ROCs) was automatically zero-rated effective

P O S T E D B Y U N C B A R O P E R ATI O N S C O M M I S S I O N

January 1, 1988. Service has been defined as the

2 0 0 7 AT 3 : 2 9 A M 1 C O M M E N T S

art of doing something useful for a person or

company for a fee or useful labor or work
rendered or to be rendered by one person to
another. For facilitating in the Philippines the
collection and payment of receivables belonging to
its Hong Kong-based foreign client, and getting
paid for it in duly accounted acceptable foreign
currency, respondent renders service falling under
the category of zero rating. Pursuant to the Tax
Code, a VAT of zero percent should, therefore, be
levied upon the supply of that service.
As a general rule, the VAT system uses the
destination principle as a basis for the
jurisdictional reach of the tax. Goods and services
are taxed only in the country where they are
consumed. Thus, exports are zero-rated, while
imports are taxed. VAT rate for services that are
performed in the Philippines, paid for in
acceptable foreign currency and accounted for in
accordance with the rules and regulations of the
BSP. Thus, for the supply of service to be zerorated as an exception, the law merely requires that

2006 Remedial Law Case Digests

CIVIL PROCEDURE

MIGUELITO LIMACO, ET AL. VS. SHONAN

GAKUEN CHILDREN'S HOUSE PHILIPPINES,
INC.
G.R. No. 158245. June 30, 2005

Facts: Petitioners are the registered owners of

three parcels of agricultural land. They entered
into a Contract of Sale with respondent and agreed
that "in the event that the parties herein are
unable to effect the transfer and sale of the said
properties in whole or in part in favor of the
vendees, all the paid-in amounts shall be applied
to another similar property also owned by the
vendors in substitution of the above-described
properties."
Pursuant to the contract, respondent corporation
paid the down payment however; it refused to
remit any monthly installment due to petitioners'

failure to obtain a clearance and/or approval of the

counterclaim would have no leg to stand on as it

sale of the subject land from the Department of

was compulsory in nature.

Agrarian Reform (DAR). Respondent demanded

that petitioners either solve the problem with the

Issue: Whether respondent's counterclaim should

land tenants or substitute the lots with another

be dismissed.

acceptable, suitable and untenanted land,

pursuant to their agreement.

Held: There are two ways by which an action may

Petitioners informed respondent that they were

be dismissed upon the instance of the plaintiff.

ready to finalize the transaction in accordance with

First, dismissal is a matter of right when a notice

the legal opinion of the DAR. In a letter,

of dismissal is filed by the plaintiff before an

respondent informed petitioners that the scheme

answer or a motion for summary judgment has

proposed in the DAR Opinion was "far from

been served on him by the defendant. Second,

acceptable." Respondent offered to purchase the

dismissal is discretionary on the court when the

property on a direct sale basis. Petitioners did not

motion for the dismissal of the action is filed by

respond to respondent hence, the latter, through

the plaintiff at any stage of the proceedings other

counsel, requested the return of its down payment.

than before service of an answer or a motion for

As petitioners did not acquiesce, respondent filed a

summary judgment. While the dismissal in the

complaint for rescission with damages with the

first mode takes effect upon the mere notice of

Regional Trial Court (RTC) of Makati. As a

plaintiff without need of a judicial order, the

countermove, petitioners filed the instant case for

second mode requires the authority of the court

specific performance with the RTC of Laguna.

before dismissal of the case may be effected. This

Respondent filed a motion to dismiss on the

is so because in the dismissal of an action, the

ground of litis pendentia. Petitioners opposed

effect of the dismissal upon the rights of the

contending that the instant complaint for specific

defendant should always be taken into

performance was served on respondent ahead of

consideration.

the service of the complaint for rescission on

In the case at bar, it is undisputed that petitioners

petitioners. Later, however, respondent withdrew

filed a Motion to Withdraw Complaint after

its motion to dismiss in view of the order of the

respondent already filed its answer with

RTC of Makati dismissing the complaint for

counterclaim. In fact, the reason for their motion

rescission. In its Answer with Counterclaim,

for withdrawal was the special defense of

respondent alleged by way of affirmative defense

respondent in its answer that substitution was no

that "specific performance is not possible because

longer possible as it already bought another

the respondent had already bought another

property in lieu of the subject lots under the

property which is untenanted, devoid of any legal

contract. It is, therefore, inexplicable how

complications and now converted from

petitioners could argue that their complaint was

agricultural to non-agricultural purpose in

successfully withdrawn upon the mere filing of a

accordance with DAR Administrative Order.

Motion to Withdraw Complaint when they

Thereafter, petitioners filed a Motion to Withdraw

themselves alleged in this petition that "private

Complaint considering respondent's special

respondent objected to the withdrawal and the

defense that specific performance was no longer

Trial Court sustained the objection."

possible. They prayed that their complaint and

respondent's counterclaim be ordered withdrawn
or dismissed, arguing that respondent's

LUCIANO ELLO and GAUDIOSA ELLO, VS. THE

COURT OF APPEALS ET AL.

papers on the adverse party or his counsel, must

G.R. No. 141255. June 21, 2005

be done personally. But if such filing and service

were through a different mode, the party

Facts: Respondent Springfield Development

concerned must submit a written explanation

Corporation is the owner and actual possessor of a

why they were not done personally.

lot covered by Transfer Certificate of Title (TCT)

There is no question that petitioners violated

No. T-92571, while respondent Constantino

Section 11 of Rule 13 by failing to append the

Jaraula is the owner and actual possessor of a

affidavit of service to their petition for review filed

covered by TCT No. T-63088, both situated at

with the Court of Appeals. Petitioners, upon

Cagayan de Oro City. The two lots adjoin each

receipt of the Court of Appeals challenged

other and were originally parts of a 12-hectare lot

Resolution dismissing outright their petition due

which has been developed by respondents as the

to such omission, promptly filed a motion for

Mega Heights Subdivision. Sometime in 1996,

reconsideration, readily acknowledging their

petitioner spouses Luciano and Gaudiosa Ello and

procedural lapse and attaching therewith the

their hired personnel surreptitiously and stealthily

required affidavit of service. Rules of procedure

occupied respondents lots, built a make-shift shed

must be faithfully followed except only when for

under the trees, and fenced the area they occupied.

persuasive reasons, they may be relaxed to relieve

Respondents then demanded that petitioners and

a litigant of an injustice not commensurate with

their hired personnel vacate the area but they

his failure to comply with the prescribed

refused. Instead, they threatened and prevented

procedure.

respondents from developing their lots into a

subdivision. Thus, respondent Springfield
Development Corporation and Constantino G.

EXECUTION OF COMPROMISE AGREEMENT;

Jaraula, filed a complaint against them for forcible

DELAY BY ONE PARTY JUSTIFIES EXECUTION

entry with application for preliminary mandatory

injunction.

MANILA INTERNATIONAL AIRPORT

Issue: Whether the Court of Appeals gravely

AUTHORITY VS. ALA INDUSTRIES

abused its discretion when it dismissed outright

CORPORATION

petitioners petition for review on the sole

G.R. No. 147349. February 13, 2004

technical ground that it does not contain the

affidavit of service as required by Section 11 in

Facts: The contract for the structural repair and

relation to Section 13, Rule 13 of the 1997 Rules of

waterproofing of the IPT and ICT building of the

Civil Procedure.

NAIA airport was awarded, after a public bidding,

Held: Sections 3 and 5, Rule 13 of the 1997 Rules

to respondent ALA. Respondent made the

of Civil Procedure, as amended, prescribe two

necessary repair and waterproofing.

modes of filing and service of pleadings, motions,

After submission of its progress billings to the

notices, orders, judgments and other papers.

petitioner, respondent received partial payments.

These are: (a) by personal delivery, governed by

Progress billing remained unpaid despite repeated

Section 6 of the same Rule; and (b) by mail, under

demands by the respondent. Meanwhile petitioner

Section 7 thereof.

unilaterally rescinded the contract on the ground

However, Section 11 of Rule 13 requires that

that respondent failed to complete the project

whenever practicable, the filing of pleadings and

within the agreed completion date.

other papers in court, as well as the service of said

Respondent objected to the rescission made by the

petitioner and reiterated its claims. The trial court

petitioner to attribute to a fortuitous event its

directed the parties to proceed to arbitration. Both

delayed payment. Petitioners explanation is

parties executed a compromise agreement and

clearly a gratuitous assertion that borders

jointly filed in court a motion for judgment based

callousness.

on the compromise agreement. The Court a quo

rendered judgment approving the compromise

TEMPORARY RESTRAINING ORDER;

agreement.

ISSUANCE OF TRO EX-PARTE; PRELIMINARY

For petitioners failure to pay within the period

INJUNCTION; DUE PROCESS; PRESUMPTION

stipulated, respondent filed a motion for execution

OF COLD NEUTRALITY OF A JUDGE

to enforce its claim. Petitioner filed a comment

and attributed the delays to its being a government

BAILINANG MAROHOMBSAR VS. JUDGE

agency. The trial court denied the respondents

SANTOS ADIONG

motion. Reversing the trial court, the CA ordered it

G.R. No. RTJ-02-1674. January 22, 2004

to issue a writ of execution to enforce respondents

claim. The appellate court ratiocinated that a

Facts: Complainant Marohombsar was the

judgment rendered in accordance with a

defendant in the civil case for injunction. The case

compromise agreement was immediately

was filed by Yasmira Pangadapun questioning the

executory, and that a delay was not substantial

legality of Marohombsars appointment as

compliance therewith.

Provincial Social Welfare Officer of the DSWDARMM. Prior to his appointment, Pangadapun

Issues: 1) Whether or not decision based on

used to occupy said position.

compromise agreement is final and executory.

Upon the filing of the said complaint, respondent

judge issued a TRO and set the hearing on the

2) Whether or not delay by one party on a

application for the issuance of the preliminary

compromise justifies execution.

injunction. Summons, together with a copy of the

complaint and a notice, was also served on both

Held: 1) A compromise once approved by final

parties. Marohombsar filed an ex parte urgent

orders of the court has the force of res judicata

motion to dissolve the TRO. Pangadapun was

between the parties and should not be disturbed

given the time to comment. Respondent judge

except for vices of consent or forgery. Hence, a

issued an order stating that a preliminary

decision on a compromise agreement is final and

conference had been held and that both parties

executory. Such agreement has the force of law

had waived the raffle of the case and reset the

and is conclusive between the parties. It

hearing on the application for the issuance of a

transcends its identity as a mere contract binding

writ of injunction. The judge gave another time to

only upon the parties thereto, as it becomes a

file her comment again.

judgment that is subject to execution in

During the hearing on the application for the

accordance with the Rules. Judges therefore have

issuance of a writ of preliminary injunction, none

the ministerial and mandatory duty to implement

of the lawyers appeared. Hence, respondent judge

and enforce it.

considered it submitted for resolution and issued

2. The failure to pay on the date stipulated was

the preliminary injunction. Hence, this complaint

clearly a violation of the Agreement. Thus, non-

for gross ignorance of law, abuse of discretion and

fulfillment of the terms of the compromise

conduct unbecoming a judge.

justified execution. It is the height of absurdity for

Issues: 1) Whether or not TRO ex parte is allowed

in the instant case.

SERVICE OF SUMMONS, SUBSTITUTED

SERVICE; SEVICE BY PUBLICATION; ACTIONS

2) Whether or not trial-type hearing is essential to

IN REM; ACTIONS QUASI IN REM

due process.
SPOUSES PATRICK AND RAFAELA JOSE VS.
3) Whether or not respondent judge erred in

SPOUSES HELEN AND ROMEO BOYON

ordering the issuance of the writ of preliminary

G.R. No. 147369. October 23, 2003

injunction.
Facts: Petitioners lodged a complaint for specific
Held: 1) A TRO is generally granted without notice

performance against respondents to compel them

to the opposite party and is intended only as a

to facilitate the transfer of ownership of a parcel of

restraint on him until the propriety of granting a

land subject of a controverted sale. The RTC issued

temporary injunction can be determined. It goes

a summons to respondents. As per return of the

no further than to preserve the status quo until

summons, substituted service was resorted to by

that determination. Respondent judge was

the process server allegedly because efforts to

justified in issuing the TRO ex parte due to his

serve personally to re respondents failed.

assessment of the urgency of the relief sought.

Meanwhile, petitioners filed before the RTC an ex

2) In applications for preliminary injunction, the

parte motion for leave of court to effect summons

dual requirement of prior notice and hearing

by publication and the judge issued an order

before injunction may issue has been relaxed to

granting the same. The respondents were declared

the point that not all petitions for preliminary

in default and as a consequence of the declaration

injunction need undergo a trial-type hearing, it

of default, petitioners were allowed to submit their

being doctrinal that a formal or trial-type hearing

evidence ex parte.

is not, at all times and in all instances, essential to

Helen Boyon, who was then in United Sates, was

due process. The essence of due process is that a

surprised to learn from her sister of the resolution

party is afforded a reasonable opportunity to be

issued by the court. Respondents filed an Ad

heard and to present any evidence he may have in

Cautelam motion questioning, among others, the

support of his defense. It is a rule that a party

validity of the service of summons effected by the

cannot claim that he has been denied due process

court a quo. The court issued an order denying the

when he was given the opportunity to present his

said motion on the basis of the defaulted

position.

respondent supposed loss of standing in court.

3) As a matter of public policy, the acts of a judge

Once again, the respondents raised the issue of the

in his official capacity are not subject to

jurisdiction of the trial court via a motion for

disciplinary action even though such acts are

reconsideration and the same was denied. The

erroneous, provided he acts in good faith and

petitioners moved for the execution of the

without malice. Respondent judge, or any other

controverted judgment which the judge granted.

member of the bench for that matter, is presumed

Thereafter, respondents filed before the CA a

to have acted regularly and in the manner that

petition for certiorari which held that the trial

preserves the ideal of the cold neutrality of an

court had no authority to issue the questioned

impartial judge implicit in the guarantee of due

resolution and orders.

process.
Issue: Whether or not summons by publication

can validly serve in the instant case.

over the complaint filed by private respondent.

Held: In general, courts acquire jurisdiction over

Held: RTC has jurisdiction over the complaint. The

the person of the defendant by the service of

averments in the complaint reveal that the suit

summons, such service may be done personal or

filed by private respondent was primarily one for

substituted service, where the action is in

specific performance as it was aimed to enforce

personam and the defendant is in the Philippines.

their three-year lease contract which would

However, extraterritorial service of summons or

incidentally entitle him to monetary awards if the

summons by publication applies only when the

court should find that the subject contract of lease

action is in rem or quasi in rem. That is, the action

was breached. As alleged therein, petitioners

against the thing itself instead of against the

failure to pay rentals due for the period from

defendants person if the action is in rem or an

January to March 1997, constituted a violation of

individual is named as defendant and the purpose

their contract which had the effect of accelerating

is to subject the individuals interest in a piece of

the payment of monthly rentals for the years 1997

property to the obligation or loan burdening it if

and 1998. Clearly, the action for specific

quasi in rem.

performance, irrespective of the amount of the

In the instant case, what was filed before the trial

rentals and damages sought to be recovered, is

court was an action for specific performance

incapable of pecuniary estimation, hence,

directed against respondents. While the suit

cognizable exclusively by the RTC.

incidentally involved a piece of land, the

ownership or possession thereof was not put in
issue. Moreover, court has consistently declared
that an action for specific performance is an action

CRIMINAL PROCEDURE

in personam. Hence, summons by publication

cannot be validly served.

PRELIMINARY INVESTIGATION
SPO4 EDUARDO ALONZO VS. JUDGE

JURISDICTION; RTC

CRISANTO C. CONCEPCION, Presiding Judge,

Regional Trial Court of Malolos City, Branch 12,

RADIO COMMUNICATIONS OF THE

Province of Bulacan

PHILIPPINES, INC. VS. COURT OF APPEALS

A.M. No. RTJ-04-1879. January 17, 2005

386 SCRA 67. August 1, 2002

Facts: In a wedding party, SPO4 Eduardo Alonzo,
Facts: Private respondent Manuel Dulawon filed

Jun Rances, Zoilo Salamat and Rey Santos were

with the Regional Trial Court a complaint for

drinking together at the same table. While waiting

breach of contract of lease with damages against

to be seated, Pedrito Alonzo was introduced by

petitioner Radio Communications of the

SPO4 Alonzo to Rances as his nephew and as the

Philippines, Inc. (RCPI). Petitioner filed a motion

son of ex-Captain Alonzo. SPO4 Alonzo then

to dismiss the complaint for lack of jurisdiction

introduced him to Salamat. Pedrito and his

contending that it is the Municipal Trial Court

companions took their seats and started drinking

which has jurisdiction as the complaint is basically

at the table across SPO4 Alonzos table. After some

one for collection of unpaid rentals.

time, Pedrito stood up to urinate at the back of the

house. Santos passed a bag to Salamat, and they

Issue: Whether or not the RTC has jurisdiction

followed Pedrito. Rances likewise followed them. A

shot rang out. Salamat was seen placing a gun

direction and control of the fiscal is to prevent

inside the bag as he hurriedly left. The wedding

malicious or unfounded prosecution by private

guests ran after Salamat. They saw him and

persons. However, while prosecuting officers have

Rances board a vehicle being driven by Santos.

the authority to prosecute persons shown to be

Pedritos uncle, Jose Alonzo, sought the help of

guilty of a crime they have equally the legal duty

SPO4 Alonzo to chase the culprits. He refused and

not to prosecute when after an investigation, the

even disavowed any knowledge as to their identity.

evidence adduced is not sufficient to establish a

Jose Alonzo filed a complaint for murder against

prima facie case.

Salamat, Rances, Santos, SPO4 Alonzo and a

In a clash of views between the judge who did not

certain Isidro Atienza. A preliminary

investigate and the prosecutor who did, or

investigation1 was conducted by the Assistant

between the fiscal and the offended party or the

Provincial Prosecutor where Jose Alonzo and his

accused, that of the prosecutor's should normally

four witnesses testified. Upon review of the

prevail.

records of the case by the 3rd Assistant Provincial

Prosecutor, it was recommended that Salamat be

MELBA QUINTO VS. DANTE ANDRES and

charged with murder as principal, and Santos and

RANDYVER PACHECO

Rances as accessories. With regard to SPO4 Alonzo

G.R. No. 155791. March 16, 2005

and Isidro Atienza, the prosecutor found that no

sufficient evidence was adduced to establish their

Facts: An Information was filed with the Regional

conspiracy with Salamat. Judge Concepcion of the

Trial Court that the accused Dante Andres and

RTC issued an Order directing the Office of the

Randyver Pacheco, conspiring, confederating, and

Provincial Prosecutor to amend the information,

helping one another, did then and there willfully,

so as to include all the aforenamed persons as

unlawfully, and feloniously attack, assault, and

accused in this case, all as principals.

maul Wilson Quinto inside a culvert where the

three were fishing, causing Wilson Quinto to

Issue: Whether or not the court has authority to

drown and die. The respondents filed a demurer to

review and reverse the resolution of the Office of

evidence which the trial court granted on the

the Provincial Prosecutor or to find probable cause

ground of insufficiency of evidence. It also held

against a respondent for the purpose of amending

that it could not hold the respondents liable for

the Information.

damages because of the absence of preponderant

evidence to prove their liability for Wilsons death.

Held: The function of a preliminary investigation

The petitioner appealed the order to the Court of

is to determine whether there is sufficient ground

Appeals insofar as the civil aspect of the case was

to engender a well-founded belief that a crime has

concerned. The CA ruled that the acquittal in this

been committed and the respondent is probably

case is not merely based on reasonable doubt but

guilty thereof, and should be held for trial. It is

rather on a finding that the accused-appellees did

through the conduct of a preliminary investigation

not commit the criminal acts complained of. Thus,

that the prosecutor determines the existence of a

pursuant to the above rule and settled

prima facie case that would warrant the

jurisprudence, any civil action ex delicto cannot

prosecution of a case. As a rule, courts cannot

prosper. Acquittal in a criminal action bars the

interfere with the prosecutor's discretion and

civil action arising therefrom where the judgment

control of the criminal prosecution. The reason for

of acquittal holds that the accused did not commit

placing the criminal prosecution under the

the criminal acts imputed to them.

Issue: Whether or not the extinction of

Facts: SPO2 Chito Esmenda applied before the

respondents criminal liability carries with it the

RTC for a search warrant authorizing the search

extinction of their civil liability.

for marijuana at the family residence of appellant

Benhur. During the search operation, the

Held: When a criminal action is instituted, the civil

searching team confiscated sachets of suspected

action for the recovery of civil liability arising from

marijuana leaves. Police officers took pictures of

the offense charged shall be deemed instituted

the confiscated items and prepared a receipt of the

with the criminal action unless the offended party

property seized and certified that the house was

waives the civil action, reserves the right to

properly searched which was signed by the

institute it separately or institutes the civil action

appellant and the barangay officials who witnessed

prior to the criminal action.

the search.

The prime purpose of the criminal action is to

After the search, the police officers brought

punish the offender in order to deter him and

appellant and the confiscated articles to the PNP

others from committing the same or similar

station. After weighing the specimens and testing

offense, to isolate him from society, to reform and

the same, the PNP Crime Laboratory issued a

rehabilitate him or, in general, to maintain social

report finding the specimens to be positive to the

order. The sole purpose of the civil action is the

test for the presence of marijuana. Moreover, the

restitution, reparation or indemnification of the

person who conducted the examination on the

private offended party for the damage or injury he

urine sample of appellant affirmed that it was

sustained by reason of the delictual or felonious

positive for the same.

act of the accused.

Appellant denied that he was residing at his

The extinction of the penal action does not carry

parents house since he has been residing at a

with it the extinction of the civil action. However,

rented house and declared that it was his brother

the civil action based on delict shall be deemed

and the latters family who were residing with his

extinguished if there is a finding in a final

mother, but on said search operation, his brother

judgment in the criminal action that the act or

and family were out. He testified that he was at his

omission from where the civil liability may arise

parents house because he visited his mother, that

does not exist. In this case, the petitioner failed to

he saw the Receipt of Property Seized for the first

adduce proof of any ill-motive on the part of either

time during the trial and admitted that the

respondent to kill the deceased and as held by the

signature on the certification that the house was

the trial court and the CA, the prosecution failed to

properly search was his.

adduce preponderant evidence to prove the facts

on which the civil liability of the respondents rest,

Issues: 1) Whether or not the trial court erred in

i.e., that the petitioner has a cause of action

issuing a search warrant.

against the respondents for damages.

2) Whether or not the accused-appellant waived
SEARCH WARRANT; PROBABLE CAUSE;

his right to question the legality of the search.

WAIVER OF RIGHT TO QUESTION LEGALITY

OF SEARCH; EVIDENCE IN ILLEGAL SEARCH

3) Whether or not evidence seized pursuant to an

illegal search be used as evidence against the

PEOPLE VS. BENHUR MAMARIL

G.R. No. 147607. January 22, 2004

accused.

Held: 1) The issuance of a search warrant is

mandated by the law that the examination of the

justified only upon a finding of probable cause.

complaint and his witnesses must be under oath

Probable cause for a search has been defined as

and reduced to writing in the form of searching

such facts and circumstances which would lead a

questions and answers was not complied with,

reasonably discreet and prudent man to believe

rendering the search warrant invalid.

that an offense has been committed and that the

Consequently, the evidence seized pursuant to

objects sought in connection with the offense are

illegal search warrant cannot be used in evidence

in the place sought to be searched. In determining

against appellant in accordance with Section 3 (2)

the existence of probable cause, it is required that:

Article III of the Constitution.

1) The judge must examine the complaint and his

witnesses personally; 2) the examination must be

JURISDICTION OVER THE PERSON; MOTION

under oath; 3) the examination must be reduced in

TO QUASH; ARREST WITHOUT WARRANT

writing in the form of searching questions and

answers. The prosecution failed to prove that the

PEOPLE VS. CRISPIN BILLABER

judge who issued the warrant put into writing his

G.R. No. 114967-68. January 26, 2004

examination of the applicant and his witnesses on

the form of searching questions and answers

Facts: Private complainant Elizabeth Genteroy was

before issuance of the search warrant. Mere

introduced to accused Crispin Billaber by her

affidavits of the complainant and his witnesses are

friends. The accused told Genteroy that he could

not sufficient. Such written examination is

help her acquire the necessary papers and find her

necessary in order that the judge may be able to

a job abroad. Genteroy introduced the accused to

properly determine the existence and non-

Raul Durano. The accused offered Durano a job as

existence of probable cause. Therefore, the search

his personal driver in the U.S. Durano and

warrant is tainted with illegality by failure of the

Genteroy paid the accused and asked for receipt,

judge to conform with the essential requisites of

but the accused said that it was not necessary since

taking the examination in writing and attaching to

they will leave together.

the record, rendering the search warrant invalid.

Meanwhile, Genteroy introduced the accused to

2) At that time the police officers presented the

Tersina Onza and offered a job abroad. Thereafter,

search warrant, appellant could not determine if

the accused instructed the three private

the search warrant was issued in accordance with

complainants, Genteroy, Durano and Onza to meet

law. It was only during the trial that appellant,

him at the airport on the agreed date, however, the

through his counsel, had reason to believe that the

accused failed to show up.

search warrant was illegally issued. Moreover,

Durano chanced upon the accused at the canteen.

appellant seasonably objected on constitutional

A commotion ensued when Durano tried to stop

grounds to the admissibility of the evidence seized

the accused from leaving. A police officer brought

pursuant to said warrant during the trial, after the

both Durano and the accused to the PNP station.

prosecution formally offered its evidence. Under

The prosecution offered in evidence a certificate

the circumstances, no intent to waive his rights

from the POEA stating that the accused was not

can reasonably be inferred from his conduct before

licensed or authorized to recruit workers for

or during the trial.

employment abroad. The accused denied receiving

3) No matter how incriminating the articles taken

money from private complainants and interposed

from the appellant may be, their seizure cannot

a defense of frame-up and extortion against

validate an invalid warrant. The requirement

Durano.

police as marijuana leaves. The two did not resist

Issues: 1) Whether or not the trial court erred in

the arrest. Charged with illegal possession of

not considering that the accused arrested without

prohibited drugs, they pleaded not guilty and

warrant.

interposed the defense that they were framed up.

The trial court convicted them with the crime

2) Whether or not the court acquired jurisdiction

charged and sentenced them to suffer the penalty

over the person of the accused.

of reclusion perpetua.

Held: 1) It appears that accused-appellant was

Issue: Whether or not searches and seizures

brought to the police station, together with the

without warrant may be validly obtained.

complainant Durano, not because of the present

charges but because of the commotion that ensued

Held: The rule is that a search and seizure must be

between the two at the canteen. At the police

carried out through or with a judicial warrant;

station, Durano and the other complainants then

otherwise such search and seizure becomes

executed statements charging appellant with

reasonable within the meaning of the

illegal recruitment and estafa. As to whether there

constitutional provision, and any evidence secured

was an actual arrest or whether, in the commotion,

thereby will be inadmissible in evidence for any

the appellant committed, was actually committing,

purpose in any proceeding. Except with the

or was attempting to commit an offense, have been

following instances even in the absence of a

rendered moot.

warrant: 1) Warrantless search incidental to a

2) Appellant did not allege any irregularity in a

lawful arrest, 2) Search in evidence in plain view,

motion to quash before entering his plea, and is

3) Search of a moving vehicle, 4) Consented

therefore deemed to have waived any question of

warrantless search, 5) Customs search, 6) Stop and

the trial courts jurisdiction over his person.

frisk and 7) Exigent and emergency circumstances.

The long standing rule in this jurisdiction,
applied with a degree of consistency, is that, a

UNREASONABLE SEARCHES AND SEIZURES

reliable information alone is not sufficient to

justify a warrantless arrest. Hence, the items

PEOPLE VS. NOEL TUDTUD AND DINDO

seized were held inadmissible, having been

BOLONG

obtained in violation of the accuseds

G.R. No. 144037, Sept.ember 26, 2003

constitutional rights against unreasonable

searches and seizures.

Facts: Solier informed the police that Tudtud

would come back with new stocks of marijuana.

CIVIL ACTION ARISING FROM DELICT;

Policemen saw two men alighted from the bus,

EFFECT OF ACQUITTAL ON THE CIVIL

helping each other carry a carton/ box, one of

ASPECT; EFFECT OF GRANT OF DEMURRER

them fitted the description of Tudtud. They

ON THE CIVIL ASPECT OF THE CASE

approached the two and Tudtud denied that he

carried any drugs. The latter opened the box,

ANAMER SALAZAR VS. PEOPLE AND J.Y.

beneath dried fish where two bundles, one

BROTHERS MARKETING CORP.

wrapped in a plastic bag and another in

G.R. No. 151931, September 23, 2003

newspapers. Policemen asked Tudtud to unwrap

the packages and contained what seemed to the

Facts: Petitioner Anamer Salazar purchased 300

cavans of rice from J.Y. Brothers Marketing. As

case. This is so because when the accused files a

payment for these, she gave a check drawn against

demurrer to evidence, the accused has not yet

the Prudential Bank by one Nena Timario. J.Y.

adduced evidence both on the criminal and civil

accepted the check upon the petitioners assurance

aspect of the case. The only evidence on record is

that it was good check. Upon presentment, the

the evidence for the prosecution. What the trial

check was dishonored because it was drawn under

court should do is to set the case for continuation

a closed account. Upon being informed of such

of the trail for the petitioner to adduce evidence on

dishonor, petitioner replaced the check drawn

the civil aspect and for the private offended party

against the Solid Bank, which, however, was

adduce evidence by way of rebuttal as provided for

returned with the word DAUD (Drawn against

in Sec.11, Rule 119 of the Revised Rules on

uncollected deposit).

Criminal Procedure. Otherwise, it would be a

After the prosecution rested its case, the petitioner

nullity for the reason that the constitutional right

filed a Demurrer to Evidence with Leave of Court.

of the accused to due process is thereby violated.

The trial court rendered judgment acquitting the

petitioner of the crime charged but ordering her to

AMENDED RULES ON DEATH PENALTY

pay, as payment of her purchase. The petitioner

CASES REVIEW

filed a motion for reconsideration on the civil

PEOPLE OF THE PHILIPPINES VS. MATEO

aspect of the decision with a plea that she be

G.R. No. 147678-87, July 7, 2004

allowed to present evidence pursuant to Rule 33 of

the Rules of Court, but the court denied the

Facts: Appellant Efren Mateo was charged with ten

motion.

counts of rape by his step-daughter Imelda Mateo.

During the trial, Imeldas testimonies regarding

Issues: 1) Does the acquittal of the accused in the

the rape incident were inconsistent. She said in

criminal offense prevent a judgment against her on

one occasion that incident of rape happened inside

the civil aspect of the case?

her bedroom, but other times, she told the court

2) Was the denial of the motion for

that it happened in their sala. She also told the

reconsideration proper?

court that the appellant would cover her mouth

but when asked again, she said that he did not.

Held: 1) The rule on the Criminal Procedure

Despite the irreconcilable testimony of the victim,

provides that the extension of the penal action

the trial court found the accused guilty of the

does not carry with it the extension of the civil

crime of rape and sentenced him the penalty of

action. Hence, the acquittal of the accused does

reclusion perpetua. The Solicitor General assails

not prevent a judgment against him on the civil

the factual findings of the trial and recommends

aspect of the case where a) the acquittal is based

an acquittal of the appellant.

on reasonable doubt as only preponderance of

Issue: Whether or not this case is directly

evidence is required; b) where the court declared

appeallable to the Supreme Court.

that the liability of the accused is only civil; c)

Held: While the Fundamental Law requires a

where the civil liability of the accused does not

mandatory review by the Supreme Court of cases

arise from or is not based upon the crime of which

where the penalty imposed is reclusion perpetua,

the accused was acquitted.

life imprisonment, or death, nowhere, however,

2) No, because after an acquittal or grant of the

has it proscribed an intermediate review. If only to

demurrer, the trial shall proceed for the

ensure utmost circumspection before the penalty

presentation of evidence on the civil aspect of the

of death, reclusion perpetua or life imprisonment

is imposed, the Court now deems it wise and

similarly involving the death penalty, are to be

compelling to provide in these cases a review by

deemed modified accordingly.

the Court of Appeals before the case is elevated to

A.M. No. 00-5-03-SC

the Supreme Court. Where life and liberty are at

stake, all possible avenues to determine his guilt or

RE: AMENDMENTS TO THE

innocence must be accorded an accused, and no

REVISED RULES OF CRIMINAL PROCEDURE

case in the evaluation of the facts can ever be

TO GOVERN DEATH PENALTY CASES

overdone. A prior determination by the Court of

Appeals on, particularly, the factual issues, would

RESOLUTION

minimize the possibility of an error of judgment. If

Acting on the recommendation of the Committee

the Court of Appeals should affirm the penalty of

on Revision of the Rules of Court submitting for

death, reclusion perpetua or life imprisonment, it

this Courts consideration and approval the

could then render judgment imposing the

Proposed Amendments to the Revised Rules of

corresponding penalty as the circumstances so

Criminal Procedure to Govern Death Penalty

warrant, refrain from entering judgment and

Cases, the Court Resolved to APPROVE the same.

elevate the entire records of the case to the

The amendment shall take effect on October 15,

Supreme Court for its final disposition.

2004 following its publication in a newspaper of

Under the Constitution, the power to amend rules

general circulation not later than September 30,

of procedure is constitutionally vested in the

2004

Supreme Court

September 28, 2004

Article VIII, Section 5. The Supreme Court shall

__________________________________

have the following powers:

___

(5) Promulgate rules concerning the protection

AMENDED RULES TO GOVERN REVIEW OF

and enforcement of constitutional rights, pleading,

DEATH PENALTY CASES

practice, and procedure in all courts.

Rule 122, Sections 3 and 10, and Rule 124, Sections

Procedural matters, first and foremost, fall more

12 and 13, of the Revised Rules of Criminal

squarely within the rule-making prerogative of the

Procedure, are amended as follows:

Supreme Court than the law-making power of

RULE 122

Congress. The rule here announced additionally

Sec. 3. How appeal taken (a) The appeal to the

allowing an intermediate review by the Court of

Regional Trial Court, or to the Court of Appeals in

Appeals, a subordinate appellate court, before the

cases decided by the Regional Trial Court in the

case is elevated to the Supreme Court on

exercise of its original jurisdiction, shall be by

automatic review is such a procedural matter.

notice of appeal filed with the court which

Pertinent provisions of the Revised Rules on

rendered the judgment or final order appealed

Criminal Procedure, more particularly Section 3

from and by serving a copy thereof upon the

and Section 10 of Rule 122, Section 13 of Rule 124,

adverse party.

Section of Rule 125, and any other rule insofar as

(b) The appeal to the Court of Appeals in cases

they provide for direct appeals from the Regional

decided by the Regional Trial Court in the exercise

Trial Courts to the Supreme Court in cases where

of its appellate jurisdiction shall be by petition for

the penalty imposed is death reclusion perpetua or

review under Rule 42.

life imprisonment, as well as the resolution of the

(c) The appeal in cases whereby the penalty

Supreme Court en banc, dated 19 September 1995,

imposed by the Regional Trial Court is reclusion

in Internal Rules of the Supreme Court in cases

perpetua, life imprisonment or where a lesser

penalty is imposed for offenses committed on the

appealed to the Supreme Court by notice of appeal

same occasion on the or which arose out of the

file with the Court of Appeals. (13a)

same occurrence that gave rise to the more serious

offense for which the penalty of death, reclusion
perpetua, or life imprisonment is imposed, shall be
by notice of appeal to the Court of Appeals in

EVIDENCE

accordance with paragraph (a) of this Rule.

(d) No notice of appeal is necessary in cases where

INOCELIA S. AUTENCIO VS. CITY

the Regional Trial Court imposed the death

ADMINISTRATOR, RODEL M. MAARA ET AL.

penalty. The Court of Appeals shall automatically

G.R. No. 152752. January 19, 2005

review the judgment as provided in Section 10 of

this Rule. (3a)

Facts: City Administrator Rodel M. Maara lodged

xxx

a complaint against petitioner Inocelia S. Autencio

RULE 124

with the Office of the City Mayor for dishonesty

Sec. 12. Power to receive evidence. The Court of

and misconduct in office. The complaint alleged

Appeals shall have the power to try cases and

that Riza Bravo, an employee of the City Assessors

conduct hearings, receive evidence and perform all

Office charged with the preparation of the payroll

acts necessary to resolve the factual issues raised

of casual employees, changed the September 1996

in cases falling within its original and appellate

payroll prepared by her upon the order of

jurisdiction, including the power to grant and

petitioner. After hearing, the Office for Legal

conduct new trials or further proceedings. Trials or

Services issued a resolution/decision, declaring

hearing in the Court of Appeals must be

the petitioner guilty of misconduct in office for

continuous and must be completed within three

allowing irregularities to happen which led to

months, unless extended by the Chief Justice.

illegal payment of salaries to casuals. However, as

(12a)

regards to the charge of dishonesty, the same was

Sec. 13. Certification or appeal of case to the

found wanting due to insufficiency of evidence. A

Supreme Court. (a) Whenever the Court of

penalty of forced resignation with forfeiture of

Appeals finds that the penalty of death should be

retirement benefits except for earned leave

imposed, the court shall render judgment but

accumulated before the filing of the complaint was

refrain from making an entry of judgment and

imposed. In return, petitioner alleged that she had

forthwith certify the case and elevate its entire

waived her right to present her evidence at a

record to the Supreme Court for review.

formal hearing and agreed to submit the case for

(b) Where the judgment also imposes a lesser

resolution, only because of the manifestation of

penalty for offenses committed on the same

the complainant and the hearing officer that she

occasion or which arose out of the same

could be held liable only for the lesser offense of

occurrence that gave rise to the more severe

simple negligence.

offense for which the penalty is imposed, and the

accused appeals, the appeal shall be included in

Issue: Was the petitioner deprived of substantial

the case certified for review to the Supreme Court.

due process?

(c) In cases where the Court of Appeals imposes

reclusion perpetua, life imprisonment or a lesser

Held: Petitioner was afforded due process. On the

penalty, it shall render and enter judgment

formal charge against her, she had received

imposing such penalty. The judgment may be

sufficient information which, in fact, enabled her

to prepare her defense. She filed her Answer

Laboratory compare the signature of Bruno on the

controverting the charges against her and

said deed against specimen signatures of his

submitted Affidavits of personnel in the Assessors

father. As a result, the police issued him

Office to support her claim of innocence. A pre-

Questioned Document Report to the effect that the

hearing conference was conducted by the legal

questioned signature and the standard signatures

officer, during which she -- assisted by her counsel

were written by two different persons Thus;

-- had participated. Finally, she was able to appeal

petitioner filed a complaint for forgery,

the ruling of City Mayor Badoy to the CSC, and

falsification by notary public, and falsification by

then to the CA.

private individuals against his siblings. But after it

Finally, settled is the rule in our jurisdiction that

conducted an examination of the questioned

the findings of fact of an administrative agency

documents, the National Bureau of Investigation

must be respected, so long as they are supported

(NBI) came up with the conclusion that the

by substantial evidence. It is not the task of this

questioned signature and the specimen signatures

Court to weigh once more the evidence submitted

were written by one and the same person, Bruno

before the administrative body and to substitute

B. Domingo. Consequently, petitioner instituted a

its own judgment for that of the latter in respect of

case for the declaration of the nullity of the Deed

the sufficiency of evidence. In any event, the

of Sale, reconveyance of the disputed property,

Decisions of the CSC and the Court of Appeals

and cancellation of TCT.

finding petitioner guilty of the administrative

charge prepared against her are supported by

Issue: Whether or not the court errs when it held

substantial evidence.

that the trial court correctly applied the rules of

evidence in disregarding the conflicting PC-INP

TURADIO C. DOMINGO VS. JOSE C. DOMINGO

and NBI questioned document reports.

ET AL.
G.R. No. 150897. April 11, 2005

Held: Petitioner has shown no reason why the

ruling made by the trial court on the credibility of

Facts: Petitioner Turadio Domingo is the oldest of

the respondents witnesses below should be

the five children of the late Bruno B. Domingo,

disturbed. Findings by the trial court as to the

formerly the registered owner of the properties

credibility of witnesses are accorded the greatest

subject of this dispute. Private respondents

respect, and even finality by appellate courts, since

Leonora Domingo-Castro, Nuncia Domingo-

the former is in a better position to observe their

Balabis, Abella Domingo, and Jose Domingo are

demeanor as well as their deportment and manner

petitioners siblings. A family quarrel arose over

of testifying during the trial.

the validity of the purported sale of the house and

Finally, the questioned Deed of Absolute Sale in

lot by their father to private respondents.

the present case is a notarized document. Being a

Sometime in 1981 petitioner, who by then was

public document, it is prima facie evidence of the

residing on the disputed property, received a

facts therein expressed. It has the presumption of

notice, declaring him a squatter. Petitioner learned

regularity in its favor and to contradict all these,

of the existence of the assailed Deed of Absolute

evidence must be clear, convincing, and more than

Sale when an ejectment suit was filed against him.

merely preponderant. Petitioner has failed to show

Subsequently, he had the then Philippine

that such contradictory evidence exists in this case.

Constabulary-Integrated National Police (PC-INP,

now Philippine National Police or PNP) Crime

2006 Criminal Law Case Digests

EVANGELINE LADONGA VS. PEOPLE OF THE

of Batas Pambansa Bilang 22 as conspirator.

PHILIPPINES
G.R. No. 141066. February 17, 2005

Held: The conviction must be set aside. Article 8 of

the RPC provides that a conspiracy exists when

Facts: In 1989, spouses Adronico and Evangeline

two or more persons come to an agreement

Ladonga became Alfredo Oculams regular

concerning the commission of a felony and decide

customers in his pawnshop business. Sometime in

to commit it. To be held guilty as a co-principal by

May 1990, the Ladonga spouses obtained a

reason of conspiracy, the accused must be shown

P9,075.55 loan from him, guaranteed by United

to have performed an overt act in pursuance or

Coconut Planters Bank (UCPB) Check No. 284743,

furtherance of the complicity. The overt act or acts

post dated to July 7, 1990 issued by Adronico;

of the accused may consist of active participation

sometime in the last week of April 1990 and

in the actual commission of the crime itself or may

during the first week of May 1990, the Ladonga

consist of moral assistance to his co-conspirators

spouses obtained an additional loan of P12,730.00,

by moving them to execute or implement the

guaranteed by UCPB Check No. 284744, post

criminal plan. In the present case, the prosecution

dated to July 26, 1990 issued by Adronico;

failed to prove that petitioner performed any overt

between May and June 1990, the Ladonga spouses

act in furtherance of the alleged conspiracy.

obtained a third loan in the amount of P8,496.55,

Apparently, the only semblance of overt act that

guaranteed by UCPB Check No. 106136, post dated

may be attributed to petitioner is that she was

to July 22, 1990 issued by Adronico; the three

present when the first check was issued. However,

checks bounced upon presentment for the reason

this inference cannot be stretched to mean

CLOSED ACCOUNT; when the Ladonga spouses

concurrence with the criminal design. Conspiracy

failed to redeem the check, despite repeated

must be established, not by conjectures, but by

demands, he filed a criminal complaint against

positive and conclusive evidence. Conspiracy

them. While admitting that the checks issued by

transcends mere companionship and mere

Adronico bounced because there was no sufficient

presence at the scene of the crime does not in itself

deposit or the account was closed, the Ladonga

amount to conspiracy. Even knowledge,

spouses claimed that the checks were issued only

acquiescence in or agreement to cooperate, is not

to guarantee the obligation, with an agreement

enough to constitute one as a party to a

that Oculam should not encash the checks when

conspiracy, absent any active participation in the

they mature; and, that petitioner is not a signatory

commission of the crime with a view to the

of the checks and had no participation in the

furtherance of the common design and purpose

issuance thereof. The RTC rendered a joint

decision finding the Ladonga spouses guilty

PEOPLE OF THE PHILIPPINES VS. ANTONIO

beyond reasonable doubt of violating B.P. Blg. 22.

MENDOZA Y BUTONES

Petitioner brought the case to the Court of

G.R. No. 152589 & 152758. January 31, 2005

Appeals. The Court of Appeals affirmed the

conviction of petitioner.

Facts: Before us is the Motion for Reconsideration

filed by herein accused-appellant of our Decision

Issue: Whether or not the petitioner who was not

dated 24 October 2003 in G.R. No. 152589 and

the drawer or issuer of the three checks that

No. 152758. In said decision, we modified the

bounced but her co-accused husband under the

ruling of the Regional Trial Court (RTC), Branch

latters account could be held liable for violations

61, Gumaca, Quezon, in Crim. Case No. 6636-G

finding accused-appellant guilty of rape under

absence of his wife, removed her (private

Articles 266-A and 266-B of the Revised Penal

complainants) clothing and thereafter placed

Code and instead, we adjudged him guilty only of

himself on top of her. Accused-appellant, who was

attempted rape. We, however, upheld the ruling of

similarly naked as private complainant, then

the court a quo with regard to Crim. Case No.

proceeded to kiss the latter and he likewise

6637-G finding accused-appellant guilty of

touched her breasts until finally, he rendered

incestuous rape of a minor under Art. 266-B of the

private complainant unconscious by boxing her in

Revised Penal Code as amended by Republic Act

the stomach. These dastardly acts of accused-

No. 8353 and for this, we sentenced accused-

appellant constitute the first or some subsequent

appellant to suffer the ultimate penalty of death.

step in a direct movement towards the commission

of the offense after the preparations are made.

Issue: Whether or not the accused committed

Far from being mere obscenity or lewdness, they

attempted rape or acts of lasciviousness.

are indisputably overt acts executed in order to

consummate the crime of rape against the person

Held: After a thorough review and evaluation of

of private complainant.

the records of this case, we find no sufficient basis

to modify our earlier decision convicting accused-

SALVADOR D. FLOR VS. PEOPLE OF THE

appellant of attempted rape in Crim. Case No.

PHILIPPINES

6636-G.There is an attempt to commit rape when

G.R. No. 139987. March 31, 2005

the offender commences its commission directly

by overt acts but does not perform all the acts of
execution which should produce the felony by

Facts: Information for libel was filed before the

reason of some cause or accident other than his

RTC, Branch 20, Naga City, against the petitioner

own spontaneous desistance. Upon the other

and Ramos who were then the managing editor

hand, Article 366 of the Revised Penal Code states:

and correspondent, respectively, of the Bicol

(a)ny person who shall commit any act of

Forum, a local weekly newspaper circulated in the

lasciviousness upon the other person of either sex,

Bicol Region. It states: On or about the 18th day up

under any of the circumstances mentioned in the

to the 24th day of August, 1986, in the Bicol

preceding article, shall be punished by prision

Region comprised by the Provinces of Albay,

correccional. As explained by an eminent author

Catanduanes, Sorsogon, Masbate, Camarines Sur,

of criminal law, rape and acts of lasciviousness

and Camarines Norte, and the Cities of Iriga and

have the same nature. There is, however, a

Naga, Philippines, and within the jurisdiction of

fundamental difference between the two. In rape,

this Honorable Court under R.A. No. 4363, and

there is the intent to lie with a woman whereas this

B.P. Blg. 129, the above-named accused who are

element is absent in acts of lasciviousness. In this

the news correspondent and the managing editor,

case, the series of appalling events which took

respectively, of the local weekly newspaper Bicol

place on the night of 18 March 1998 inside the

Forum, did then and there willfully, unlawfully

humble home of private complainant and of

and feloniously, without justifiable motive and

accused-appellant, establish beyond doubt that the

with malicious intent of impeaching, discrediting

latter intended to ravish his very own flesh and

and destroying the honor, integrity, good name

blood. As vividly narrated by private complainant

and reputation of the complainant as Minister of

before the trial court, accused-appellant, taking

the Presidential Commission on Government

advantage of the cover of darkness and of the

Reorganization and concurrently Governor of the

Province of Camarines Sur, and to expose him to

agencies of Government public opinion should

public hatred, ridicule and contempt, write, edit,

be the constant source of liberty and democracy.

publish and circulate an issue of the local weekly

newspaper BICOL FORUM throughout the Bicol

NORMA A. ABDULLA versus PEOPLE OF THE

Region, with banner headline and front page news

PHILIPPINES

item read by the public throughout the Bicol

G.R. NO. 150129 April 6, 2005

Region VILLAFUERTES DENIAL CONVINCES

NO ONE. The trial court found the petitioner

Facts: Convicted by the Sandiganbayan in its Crim.

guilty. The Court of Appeals likewise upheld the

Case No. 23261 of the crime of illegal use of public

decision of the trial court.

funds defined and penalized under Article 220 of

the Revised Penal Code, or more commonly known

Issue: Whether or not the questioned news item is

as technical malversation, appellant Norma A.

libelous.

Abdulla is now before this Court on petition for

review under Rule 45. Along with Nenita Aguil and

Held: No. Libel is defined as a public and

Mahmud Darkis, appellant was charged under an

malicious imputation of a crime, or of a vice or

Information which pertinently reads: That on or

defect, real or imaginary, or any act, omission,

about November, 1989 or sometime prior or

condition, status, or circumstance tending to cause

subsequent thereto, in Jolo, Sulu, Philippines and

the dishonor, discredit, or contempt of a natural

within the jurisdiction of this Honorable Court, the

person or juridical person, or to blacken the

above-named accused: NORMA A. ABDULLA and

memory of one who is dead. The law recognizes

NENITA P. AGUIL, both public officers, being

two kinds of privileged matters. First are those

then the President and cashier, respectively, of the

which are classified as absolutely privileged which

Sulu State College, and as such by reason of their

enjoy immunity from libel suits regardless of the

positions and duties are accountable for public

existence of malice in fact. The other kind of

funds under their administration, while in the

privileged matters are the qualifiedly or

performance of their functions, conspiring and

conditionally privileged communications which,

confederating with MAHMUD I. DARKIS, also a

unlike the first classification, may be susceptible to

public officer, being then the Administrative

a finding of libel provided the prosecution

Officer V of the said school, did then and there

establishes the presence of malice in fact. The

willfully, unlawfully and feloniously, without

exceptions provided for in Article 354 of the

lawful authority, apply for the payment of wages of

Revised Penal Code fall into this category. The

casuals, the amount of FORTY THOUSAND

interest of society and the maintenance of good

PESOS (P40,000.00), Philippine Currency, which

government demand a full discussion of public

amount was appropriated for the payment of the

affairs. Complete liberty to comment on the

salary differentials of secondary school teachers of

conduct of public men is a scalpel in the case of

the said school, to the damage and prejudice of

free speech. The sharp incision of its probe relieves

public service .Appellants co-accused, Nenita

the abscesses of officialdom. Men in public life

Aguil and Mahmud Darkis, were both acquitted.

may suffer under a hostile and an unjust

Only appellant was found guilty and sentenced by

accusation; the wound can be assuaged with the

the Sandiganbayan in its decision. Upon motion

balm of a clear conscience. Rising superior to any

for reconsideration, the Sandiganbayan amended

official, or set of officials, to the Chief Executive, to

appellants sentence by deleting the temporary

the Legislature, to the Judiciary to any or all the

special disqualification imposed upon her. Still

dissatisfied, appellant, now before this Court,

used should have been appropriated by law, is

persistently pleas innocence of the crime charged.

therefore absent. The authorization given by the

Issue: 1) Whether or not there was unlawful intent

Department of Budget and Management for the

on the appellants part.

use of the forty thousand pesos (P40,000.00)

allotment for payment of salary differentials of 34

2) Whether or not the essential elements of the

secondary school teachers is not an ordinance or

crime of technical malversation is present.

law contemplated in Article 220 of the Revised

Penal Code. Appellant herein, who used the

Held: The Court must have to part ways with the

remainder of the forty thousand pesos

Sandiganbayan in its reliance on Section 5 (b) of

(P40,000.00) released by the DBM for salary

Rule 131 as basis for its imputation of criminal

differentials, for the payment of the terminal leave

intent upon appellant. The presumption of

benefits of other school teachers of the Sulu State

criminal intent will not automatically apply to all

College, cannot be held guilty of technical

charges of technical malversation because

malversation in the absence, as here, of any

disbursement of public funds for public use is per

provision in RA 6688 specifically appropriating

se not an unlawful act. Here, appellant cannot be

said amount for payment of salary differentials

said to have committed an unlawful act when she

only. In fine, the third and fourth elements of the

paid the obligation of the Sulu State College to its

crime defined in Article 220 of the Revised Penal

employees in the form of terminal leave benefits

Code are lacking in this case. Acquittal is thus in

such employees were entitled to under existing

order.

civil service laws. There is no dispute that the

money was spent for a public purpose payment

ENRIQUE TOTOY RIVERA Y DE GUZMAN VS.

of the wages of laborers working on various

PEOPLE OF THE PHILIPPINES

projects in the municipality. It is pertinent to note

G.R. No. 138553. June 30, 2005

the high priority which laborers wages enjoy as

claims against the employers funds and resources.

Facts: On May 6, 1993, in the Regional Trial Court

Settled is the rule that conviction should rest on

at La Trinidad, Benguet an information for direct

the strength of evidence of the prosecution and not

assault was filed against petitioner, allegedly

on the weakness of the defense. Absent this

committed, as follows: That on or about the 20th

required quantum of evidence would mean

day of March, 1993, at Tomay, Shilan,

exoneration for accused-appellant. The

Municipality of La Trinidad, Province of Benguet,

Sandiganbayans improper reliance on Sec. 5(b) of

Philippines, and within the jurisdiction of this

Rule 131 does not save the day for the

Honorable Court, the above-named accused, did

prosecutions deficiency in proving the existence of

then and there willfully, unlawfully and feloniously

criminal intent nor could it ever tilt the scale from

attack, employ force and seriously resist one Lt.

the constitutional presumption of innocence to

EDWARD M. LEYGO, knowing him to be a

that of guilt. In the absence of criminal intent, this

policeman, by then and there challenging the latter

Court has no basis to affirm appellants conviction.

to a fistfight and thereafter grappling and hitting

2. The Court notes that there is no particular

the said policeman on his face, thus injuring him

appropriation for salary differentials of secondary

in the process while the latter was actually engaged

school teachers of the Sulu State College in RA

in the performance of his official duties. The trial

6688. The third element of the crime of technical

court convicted petitioner of the crime of direct

malversation which requires that the public fund

assault. The Court of Appeals affirmed the decision

of the trial court.

Romeo C. Boringot was awakened by his wife Aida,

Issue: Whether or not the Court of Appeals erred

the latter having heard somebody shouting

in affirming the judgment of conviction rendered

invectives at her husband, viz: You ought to be

by the trial court.

killed, you devil. So Romeo stood up and peeped

to see who was outside. When he did not see

Held: Direct assault, a crime against public order,

anybody, he proceeded towards the road.

may be committed in two ways: first, by any

Upon passing by a coconut tree, he was suddenly

person or persons who, without a public uprising,

hacked at the back with bolo which was more that

shall employ force or intimidation for the

1 foot long. He looked back at his assailant and he

attainment of any of the purposes enumerated in

recognized him to be appellant Conrado whom he

defining the crimes of rebellion and sedition; and

knew since the 1970s and whose face he clearly

second, by any person or persons who, without a

saw as light from the moon illuminated the place.

public uprising, shall attack, employ force, or

Appellant went on hacking him, hitting him in

seriously intimidate or resist any person in

different parts of the body, including ears and the

authority or any of his agents, while engaged in the

head. While hitting him, appellant was shouting

performance of official duties, or on occasion of

invectives at him. Appellant also hit him with a

such performance. Unquestionably, petitioners

guitar causing Romeo to sustain an injury on his

case falls under the second mode, which is the

forehead. All in all, he sustained 11 wounds.

more common form of assault and is aggravated

Petitioner invoked self-defense. The trial court

when: (a) the assault is committed with a weapon;

rejected petitioners plea of self-defense and

or (b) when the offender is a public officer or

convicted him of frustrated homicide.

employee; or (c) when the offender lays hand upon

a person in authority. In any event, this Court has

Issue: Whether or not petitioner acted in self-

said time and again that the assessment of the

defense.

credibility of witnesses and their testimonies is

best undertaken by the trial court, what with

Held: The petitioner was burdened to prove, with

reality that it has the opportunity to observe the

clear and convincing evidence, the confluence of

witnesses first-hand and to note their demeanor,

the three essential requisites for complete self-

conduct, and attitude while testifying. Its findings

defense: (a) unlawful aggression on the part of the

on such matters, absent, as here, of any

victim; (b) reasonable means used by the person

arbitrariness or oversight of facts or circumstances

defending himself to repel or prevent the unlawful

of weight and substance, are final and conclusive

to repel or prevent the unlawful aggression; (c)

upon this Court and will not to be disturbed on

lack of sufficient provocation on the part of the

appeal.

person defending himself. By invoking selfdefense, the petitioner thereby submitted having

FRUSTRATED HOMICIDE- ESSENTIAL

deliberately caused the victims injuries. The

REQUISITES FOR COMPLETE SELF-DEFENSE

burden of proof is shifted to him to prove with

clear and convincing all the requisites of his

CONRADO CASITAS VS. PEOPLE OF THE

affirmative defense. He must rely on the strength

PHILIPPINES

of his own evidence and not the weakness of that

G.R. No.152358, February 5, 2004

of the disbelieved after the petitioner admitted

inflicting the mortal injuries on the victim. In this

Facts: Early in the morning of August 25, 1994,

case, the petitioner failed to prove his affirmative

defense.

Ancajas thereafter filed a complaint for bigamy

The number, nature and location of the victims

against petitioner. During trial, Tenebro admitted

wounds belie the petitioners claim that the said

having married to Villareyes and produced two

wounds or the victim were inflicted as they duel

children. However, he denied that he and

with each other.

Villareyes were validly married to each other,

Witness for the petitioner testified that the wounds

claiming that no marriage ceremony took place.

sustained by petitioner could not have been caused

He alleged that he signed a marriage contract

by bolo.

merely to enable her to get the allotment from his

Petitioner never surrendered voluntarily to the

office in connection with his work as a seaman.

police and admitted that he had injured the victim.

The trial court found him guilty of bigamy.

This would have bolstered his claim that he hacked

the victim to defend himself. The petitioner did

Issues: (1) Whether or not the petitioner is guilty

not do so.

of the crime of bigamy.

(2) What is the effect of declaration of nullity of

BIGAMY; ELEMENTS, EFFECT OF

the second marriage of the petitioner on the

DECLARATION OF NULLITY OFSECOND

ground of psychological incapacity?

MARRIAGE ON THE GROUND OF

PSYCHOLOGICAL INCAPACITY; PENALTY

Held: (1) Yes, petitioner is guilty of the crime of

bigamy. Under Article 349 of the Revised Penal

VERONICO TENEBRO VS. THE HONORABLE

Code, the elements of the crime of bigamy are: (1)

COURT OF APPEALS

that the offender has been legally married; (2) that

G.R. No. 150758, February 18, 2004

the first marriage has not been legally dissolved or,

in case his or her spouse is absent, the absent

Facts: Veronico Tenebro contracted marriage with

spouse could not yet be presumed dead according

Leticia Ancajas on April 10, 1990. The two were

to the Civil Code; (3) that he contracts a second or

wed by a judge at Lapu-Lapu City. The two lived

subsequent marriage; and (4) that the second or

together continuously and without interruption

subsequent marriage has all the essential

until the later part of 1991, when Tenebro

requisites for validity. The prosecution sufficient

informed Ancajas that he had been previously

evidence, both documentary and oral, proved the

married to a certain Hilda Villareyes on Nov. 10,

existence of the marriage between petitioner and

1986. Tenebro showed Ancajas a photocopy of a

Villareyes.

marriage contract between him and Villareyes.

(2) A second or subsequent marriage contracted

Invoking this previous marriage, petitioner

during subsistence of petitioners valid marriage to

thereafter left the conjugal dwelling which he

Villareyes, petitioners marriage to Ancajas would

shared with Ancajas, stating that he was going to

be null and void ab initio completely regardless of

cohabit with Villareyes.

petitioners psychological capacity or incapacity.

On January 25, 1993, petitioner contracted yet

Since a marriage contracted during the subsistence

another marriage, this one with a certain Nilda

of a valid marriage is automatically void, the

Villegas. When Ancajas learned of this third

nullity of this second marriage is not per se an

marriage, she verified from Villareyes whether the

argument for the avoidance of criminal liability for

latter was indeed married to the petitioner.

bigamy. Pertinently, Article 349 of the RPC

Villareyes confirmed in handwritten letter that

criminalizes any person who shall contract a

indeed Tenebro was her husband.

second or subsequent marriage before the former

marriage has been legally dissolved, or before the

victims managed to escape but Alexander was

absent spouse has been declared presumptively

released after payment of ransom. The trial court

dead by means of a judgment rendered in the

convicted Macapagal and his companions of the

proper proceedings. A plain reading of the law,

crime of Kidnapping for Ransom with Serious

therefore, would indicate that the provision

Illegal Detention.

penalizes the mere act of contracting a second or

subsequent marriage during the subsistence of a

Issue: Whether it is necessary that there is actual

valid marriage.

payment of ransom in the crime of Kidnapping.

KIDNAPPING FOR RANSOM

Held: No, it is necessary that there is actual

payment of ransom in the crime of Kidnapping.

PEOPLE OF THE PHILIPPINES VS. ABDILA

For the crime to be committed, at least one overt

SILONGAN, ET. AL.

act of demanding ransom must be made. It is not

G.R. No. 137182, Apirl 24, 2003

necessary that there be actual payment of ransom

because what the law requires is merely the

Facts: On March 16, 1996, businessman Alexander

existence of the purpose of demanding ransom. In

Saldaa went to Sultan Kudarat with three other

this case, the records are replete with instances

men to meet a certain Macapagal Silongan alias

when the kidnappers demanded ransom from the

Commander Lambada. They arrived in the

victim. At the mountain hideout where Alexander

morning and were able to talk to Macapagal

was first taken, he was made a letter to his wife

concerning the gold nuggets that purportedly

asking her to pay ransom of twelve million. Also

being sold by the latter. The business transaction

Mayangkang himself wrote more letters to his

was postponed and continued in the afternoon due

family threatened the family to kill Alexander if

to the death of Macapagals relative and that he

the ransom was not paid.

has to pick his brother in Cotabato City.

Then at around 8:30 PM, as they headed to the

ESTAFA; TRUST RECEIPTS LAW

highway, Macapagal ordered the driver to stop.

Suddenly, 15 armed men appeared. Alexander and

EDWARD ONG VS. COURT OF APPEALS

his three companions were ordered to go out of the

G.R. No. 119858, April 29, 2003

vehicle, they were tied up, and blindfolded.

Macapagal and Teddy were also tied and

Facts: Petitioner Edward Ong, representing

blindfolded, but nothing more was done to them.

ARMAGRI International Corporation

Alexander identified all the abductors including

(ARMAGRI), executed two trust receipts

the brothers of Macapagal.

acknowledging receipt from the Solid Bank Corp.

The four victims were taken to the mountain

of goods valued at P 2,532,500 and P 2, 050,000.

hideout in Maguindanao. The kidnappers

In addition, he bounded himself to any increase or

demanded P15, 000,000 from Alexanders wife for

decrease of interest rate in case Central Bank

his release, but the amount was reduced to twelve

floated rates and to pay any additional penalty

million. The victims were then transferred from

until the trust receipts are fully paid.

one place to another. They made Alexander write a

When the trust receipts became due and

letter to his wife for his ransom. But on several

demandable, ARMAGRI failed to pay or deliver the

occasions, a person named Mayangkang himself

goods to the Bank despite several demand letters.

would write to Alexanders wife. The two other

The trial court convicted Ong of two counts of

estafa for violation of the Trust Receipts Law.

G.R. No. 129895, April 30, 2003

Issue: Whether the appellant is guilty of two

Facts: Armando Dalag, a member of the Philippine

counts estafa for violation of the Trust Receipts

National Police, was lawfully married to Leah

Law.

Nolido Dalag. They had three children. Their

marriage was far from idyllic. Their covertures

Held: Yes, he is guilty for failure by the entrustee

were marred by violent quarrels, with Leah always

to account for the goods received in trust

at the losing end. Each time the couple had a

constitutes estafa. The Trust Receipts Law is

quarrel, she sustained contusions, bruises and

violated whenever the entrustee fails to: (1) turn

lumps on different parts of her body.

over the proceeds of the sale of goods, or (2) return

On August 15, 1996, Armando was drinking when

the goods covered by the trust receipts if the good

Leah admonished him not to do so. Leah was then

are not sold. The mere failure to account or return

banged on the wall by Armando. Then he pushed

gives rise to the crime which is malum prohibitum.

and kicked Leah on the left side of her body which

There is no requirement to prove intent to

caused her to fall on the ground. Even as Leah was

defraud.

already lying prostrate, Armando continued to

The Bank released the goods to ARMAGRI upon

beat her up, punching her on the different parts of

execution of the trust receipts and as part of the

her body. Leah then fled to the house of Felia

loan transactions of ARMAGRI. The Bank had a

Horilla but Armando ran after her and herded her

right to demand from ARMAGRI payment or at

back to their house. Leah fell again to the ground

least a return of the goods. ARMAGRI failed tom

and lost her consciousness. The trial court

pay or return the goods despite repeated demands

convicted Armando of parricide.

by the Bank.
It is well-settled doctrine long before the

Issue: Whether the trial court correctly convicted

enactment of the Trust Receipts Law, that the

the accused.

failure to account, upon demand, for funds or

property held in trust is evidence of conversion or

Held: Yes, the trial court correctly concluded that

misappropriation. Under the law, mere failure by

the injuries sustained by Leah that caused her

the entrustee to account for the goods received in

death were the consequence of the appellants

trust constitutes estafa. The Trust Receipts Law

deliberate and intentional acts.

punishes dishonesty and abuse of confidence in

The crime of parricide is defined by Article 246 of

the handling of money or goods to prejudice the

the Revised Penal Code thus: Any person who shall

public order. The mere failure to deliver proceeds

kill his father, mother, or child, whether legitimate

of the sale or the goods if not sold constitutes a

or illegitimate, or any of his ascendants, or

criminal offense that causes prejudice not only to

descendants, or his spouse, shall be guilty of

the creditor, but also to the public interest.

parricide and shall be punished by the penalty of

Evidently, the Bank suffered prejudice for neither

reclusion perpetua to death.

money nor the goods were turned over the Bank.

The prosecution is mandated to prove the

following essential elements: (1) a person is killed;

PARRICIDE; ELEMENTS

(2) the deceased is killed by the accused; and (3)

the deceased is the father, mother or child,

PEOPLE OF THE PHILIPPINES VS. PO3

whether legitimate or illegitimate, or a legitimate

ARMANDO DALAG

other ascendant or other descendant, or the

legitimate spouse of the accused. The prescribed

important is the information alleges that the

penalty for the crime is reclusion perpetua to

victim is a minor under twelve years of age and the

death. The key element in parricide of a spouse,

accused had carnal knowledge of her, even if no

the best proof of the relationship between the

force or intimidation was used or she was not

accused and the deceased would be the marriage

otherwise deprived of reason.

certificate.
STATUTORY RAPE; INFORMATION; TIME IS
STATUTORY RAPE; INFORMATION; TIME NOT

NOT AN ESSENTIAL ELEMENT

AN ESSENTIAL ELEMENT
PEOPLE OF THE PHILIPPINES VS. LOZADA
PEOPLE OF THE PHILIPPINES VS. BENJAMIN
HILET

Facts: Reynaldo Diaz, a tricycle driver, went to a

G.R. No. 146685-86, April 30, 2003

coffee shop to meet Ronnie Sanchez and this

Sanchez disclosed to Diaz his plan to rob Rosita

Facts: Sometime in 1998, ten-year old Richelle

Sy. Thereafter Belleza Lozada arrived. They

Cosada was told by appellant Benjamin Hilet, the

planned to wait Rosita Sy as she would normally

common law husband of her mother not to go to

leave her drugstore between 10:30 and 11 PM.

school and watch the house. At about 10 AM, while

They have also planned to kill Rosita Sy, upon

her mother was out selling fish, Richelle saw

realizing that Sy would be killed, Diaz excused

appellant sharpening his bolo. Moments later,

himself on the pretext that he would get a weapon

appellant dragged her towards the room and raped

but he delayed himself and the plan was not

her. She kept the afternoon of March 17, 1999.

implemented that night because of the delay. They

Richelle finally confided to her mother. The latter

have agreed to pursue it the next day. Diaz

asked their neighbor to report the incident to the

deliberately stayed away from their meeting place

police. The trial court convicted the appellant

the next day. The following day, he learned over

guilty of two counts of statutory rape.

the radio that a lifeless body of Rosita was found in

a remote area.

Issue: Whether time is an essential element of

statutory rape.

Issue: Whether or not all elements of a Robbery

with Homicide are present to constitute a penalty

Held: No, time is not an essential element of

of death.

statutory rape. An information is valid as long as it

distinctly states the elements of the offense and

Held: The SC ruled that all the elements were

the acts or omission constitutive thereof. The exact

present. The taking with animo lurid or personal

date of the commission of a crime is not an

property belonging to another person by means of

essential element of rape. Thus, in a prosecution of

violence against or intimidation of person or using

rape, the material fact or circumstance to be

force upon thing constitutes robbery, and the

considered is the occurrence of rape, not the time

complex crime of robbery with homicide arises

of its commission.

when by reason or on the occasion of robbery,

It is not necessary to state the precise time when

someone is killed. All these elements have

the offense was committed except when time is a

satisfactorily been shown by the prosecution.

material ingredient of the offense. In statutory

rape, time is not an essential element. What is

BATTERED WOMAN SYNDROMEAS A VIABLE

PLEA WITHIN THE CONCEPT OF SELF-

at the time of the killing, the batterer must have

DEFENSE

posed probablenot necessarily immediate and

actualgrave harm to the accused, based on the

PEOPLE OF THE PHILIPPINES VS. MARIVIC

history of violence perpetrated by the former

GENOSA

against the latter. Taken altogether, these

G.R. No. 135981. September 29, 2000

circumstances could satisfy the requisites of selfdefense. Under the existing facts of the present

Facts: On or about the 15th day of November 1995,

case, however, not all of these elements were duly

at Barangay Bilwang, Municipality of Isabel,

established.

province of Leyte, accused Marivic Genosa, with

intent to kill, with treachery and evident

RAPE; TOUCHING WHEN APPLIED TO RAPE

premeditation, did then and there willfully,

CASES

unlawfully and feloniously attack, assault, hit and

wound BEN GENOSA, her legitimate husband,

PEOPLE OF TH PHILIPPINES vs. LEVI

with the use of a hard deadly weapon, which the

SUMARAGO

accused had provided herself for the purpose,

G.R. No. 140873-77, February 6, 2004

inflicting several wounds which caused his death.

The lower court found the accused, Marivic

Facts: The spouses Vivencio and Teodora Brigole

Genosa y Isidro, GUILTY beyond reasonable doubt

had four children. Two of them were girls and

of the crime of parricide and sentenced the

named- Norelyn and Doneza. Teodora left

accused with the penalty of DEATH.

Vivencio and kept custody of their fpur children.

On appeal, the appellant alleged that despite the

Then, Teodora and Levi started living together as

evidence on record of repeated and severe beatings

husband and wife.

she had suffered at the hands of her husband, the

Sometime in 1995, Norelyn, who was barely ten

lower court failed to appreciate her self-defense

years old, was gathering firewood with the

theory. She claimed that under the surrounding

appellant Levi in his farm. While they were

circumstances, her act of killing her husband was

nearing a guava tree, the appellant suddenly boxed

equivalent to self-defense.

her on the stomach. Norelyn lost consciousness.

Issue: Whether or not the battered woman

She had her clothes when she woke up. She had a

syndrome as a viable plea within the concept of

terrible headache and felt pain in her vagina. She

self-defense is applicable in this case.

also had a bruise in the middle portion of her right

Held: No. The court, however, is not discounting

leg. The appellant warned not to tell her mother

the possibility of self-defense arising from the

about it, otherwise he would kill her.

battered woman syndrome. We now sum up our

The sexual assaults were repeated several times so

main points. First, each of the phases of the cycle

she decided to tell her sister and eventually her

of violence must be proven to have characterized

mother. The trial court found the accused guilty of

at least two battering episodes between the

the crime rape and sentenced him to death.

appellant and her intimate partner. Second, the

final acute battering episode preceding the killing

Issue: Whether or not the accused is guilty of the

of the batterer must have produced in the battered

crime charged.

persons mind an actual fear of an imminent harm,

from her batterer and an honest belief that she

Held: Yes, the accused is guilty of the crime

needed to use force in order to save her life. Third,

charged. For the accused to held guilty of

consummated rape, the prosecution must prove

been raped, she says in effect all that would

beyond reasonable doubt that: 1) there had been

necessary to show rape did take place. However,

carnal knowledge of the victim by the accused; 20

the testimony of the victim must be scrutinized

the accused achieves the act through force or

with extreme caution. The prosecution must stand

intimidation upon the victim because the latter is

or fall on its own merits.

deprived of reason or otherwise unconscious.

The credibility of Norelyn and the probative

Carnal knowledge of the victim by the accused may

weight of her testimony cannot be assailed simply

be proved either by direct evidence or by

because her admission that it took the appellant

circumstantial evidence that rape had been

only short time to insert his penis into her vagina

committed and that the accused is the perpetrator

and to satiate his lust. The mere entry of his penis

thereof. A finding of guilt of the accused for rape

into the labia of the pudendum, even if only for a

may be based solely on the victims testimony if

short while, is enough insofar as the

such testimony meets the test of credibility.

consummation of the crime of rape is concerned,

Corroborating testimony frequently unavailable in

the brevity of time that the appellant inserted

rape cases is not indispensable to warrant a

penis into the victims vagina is of no particular

conviction of the accused for the crime. This Court

importance.

has ruled that when a woman states that she has