March 2025

17decisions
  1. 01G.R. 251333-34Coral Bay Nickel Corporation v. Commissioner of Internal RevenueA company registered in an economic zone is not exempt from VAT on everything it buys; purchases of goods and services used outside the zone carry 12% VAT, and the company can claim a refund of that input VAT tied to its export sales.
  2. 02G.R. 252101Guagua National Colleges v. Guagua National Colleges Faculty Labor Union, and Guagua National Colleges Non-Teaching and Maintenance Labor UnionThe NLRC may enforce a collective bargaining agreement it imposed on an employer that bargained in bad faith, but only for the period that agreement covers and without any signing bonus.
  3. 03G.R. 255564Spouses Feliciana and Angel Cesa, Substituted by Their Heirs, Represented by Angelica Cesa Jorge, With Business Names Postema Realty Corporation and Tanza Regal Farm v. Spouses Elisa Montano Brucelas and David Brucelas, Spouses Raymundo a. del Rosario and Nelia del Rosario, and the Heirs of Andres Montano—lido Quini-Quini, Daniel M. Quini-Quini, and Cristina M. Quini-Quini, and Their SpousesWhen the same land is sold twice, the buyer who first took possession and paid for it wins over a second buyer who registered the title but ignored obvious signs that someone else was already occupying the land.
  4. 04G.R. 234512People of the Philippines v. Xxx234512A mother who took her two young daughters to a hotel and sold them to a foreigner for sexual abuse is guilty of trafficking, but without proof of the girls' ages and of her relationship to them, the heavier child-prostitution and qualified trafficking charges could not stand.
  5. 05G.R. 257827The Heirs of Lieutenant General Jacinto C. Ligot , Erlinda y. Ligot, Paulo y. Ligot, Riza y. Ligot, and Miguel y. Ligot v. Republic of the Philippines the Heirs of Lieutenant General Jacinto C. Ligot , Erlinda y. Ligot, Paulo y. Ligot, Riza y. Ligot, and Miguel y. Ligot, Edgardo T. Yambao, and Gilda y. Alfonso-Velasquez Vs. Republic of the Philippines Edgardo T. Yambao Vs. Republic of the Philippines the Heirs of Miguela Ligot-Paragas Vs. Republic of the PhilippinesA government official's unexplained wealth can be forfeited to the State even if the properties and bank accounts are in the names of relatives or other people, as long as the real owner can be traced to the official.
  6. 06G.R. 257910Alfonso Patotoy y Centeno @ "Nonoy," v. People of the PhilippinesPolice may lawfully arrest and search a person caught violating an ordinance that carries a jail term, so a gun found on him is admissible, unlike when the offense is punishable by a fine only.
  7. 07A.M. MTJ-25-035Anonymous v. Hon. Julieto N. Bajan, Presiding Judge, Branch 2, Municipal Trial Court in Cities, Surigao City, Surigao del NorteA retired judge who came late to hearings, smoked in court, slept during trial, heard cases from other courts and ignored orders to comment on the complaints against him was fined a total of PHP 550,000.00.
  8. 08UDK 17895Philippine Charity Sweepstakes Office (Pcso), Remeliza Jovita M. Gabuyo, Estrella P. Abasolo, Edna M. Teoxon, Rowena E. Villespin, Eric D. Basit, Ela C. Peña, All Pcso Employees Assigned at Camarines Norte Provincial District Office, Represented by Irma S. Guemo v. Michael G. Aguinaldo, Commission on Audit (COA) Chairperson, Mario G. Lipana, and Roland C. Pondoc, Commissioners, COAThe Commission on Audit was right to disallow the extra allowances and bonuses PCSO paid its Camarines Norte employees, but only the officers who approved or certified them can be made to pay back, not the ordinary employees who just received them.
  9. 09G.R. 256709Philippine Guarantee Corporation, Formerly Trade and Investment Development Corporation of the Philippines v. Commission on Audit, Chairperson Michael G. Aguinaldo, Commissioner Jose a. Fabia and Commissioner Roland C. PondocA government official who sits on a corporation's board only because of his main job cannot receive extra pay for it, and must return any such pay even if he acted in good faith.
  10. 10A.C. 11993Dr. Joyce T. Hidalgo v. Atty. Berteni Cataluña CausingA lawyer who repeats an unverified bribery rumor about a judge in an unrelated complaint is guilty of misconduct, and if he is already disbarred, the new penalty is recorded for use if he ever asks to be reinstated.
  11. 11G.R. 236548Ruben Comamo y Jimeno v. People of the PhilippinesPolice carrying out a valid search warrant may seize other illegal items they come across by chance, even if the warrant did not list them, and those items can be used as evidence.
  12. 12G.R. 268109Jaaziel M. Salva-Roldan v. Lory O. Roldan and Republic of the PhilippinesA marriage can be annulled when one spouse hid his homosexuality from the other before the wedding, if the spouse who was deceived proves it with enough evidence.
  13. 13G.R. 222448United Coconut Planters Bank, Substituted by Land Bank of the Philippines,* v. Editha F. Ang and Violeta M. FernandezA bank cannot validly foreclose a mortgage when the interest rates it charged were void because the bank alone set them, since the borrowers never had a fair chance to pay the correct amount.
  14. 14G.R. 255602Joy M. Villarico v. D.m. Consunji, Inc. and Madeline B. GacutanAn employer who fires a worker for a good reason but skips the required two notices must still pay nominal damages, and money claims like 13th month pay can only go back three years, though unpaid leave pay can be claimed for the whole employment.
  15. 15G.R. 265434People of the Philippines v. Edgardo Bernardino y Tamayo a.k.a. "Totong,"A person caught selling marijuana in a proper buy-bust operation can be convicted of both selling and using illegal drugs when a drug test after the arrest also shows he used marijuana.
  16. 16G.R. 273100People of the Philippines v. April Jane "Laling" Banguis AlbetA person who takes a 16-year-old girl to a hotel to be sold for sex in exchange for a commission can be convicted of both qualified trafficking in persons and child prostitution, even if no one saw the sexual act.
  17. 17A.M. 23-12-05-SCRe: Reorganizing the Judicial Integrity Board as the Judicial Integrity OfficeThe Supreme Court turned the Judicial Integrity Board into a new Judicial Integrity Office that handles complaints against court personnel and lower-court judges.