Kepco Philippines Corporation vs. The Commissioner of Internal Revenue

DECISION

ACOSTA, E., P.T.:

This is a Petition for Review claiming for the refund or issuance of a tax credit certificate in the amount of P37,250,307.39 allegedly representing the input value- added-tax incurred for the calendar year 1998 from petitioner's sales of electricity to the National Power Corporation.

The facts as adduced from the records are as follows: Petitioner is a domestic corporation duly organized and existing under the laws of the Republic of the Philippines, with its principal place of business located at Suite 2501-A, 25th Floor, Tektite Tower 1, Exchange Road, Ortigas Center, City of Pasig. It is a Value-Added Tax (VA 1) registered taxpayer engaged in the production and sale of electricity (as an independent power producer), and sells electricity to the National

C'f A CASE NO. 6100

Power Corporation (NPC) (Joint Stipulnticm of Facts, pars. 1 & 2). Petitioner has filed the appropriate Application for Effective Zero-Rating of its sales of electricity to the NPC with the respondent (ibid., par. 4). For the four quarters of the calendar year 1998, petitioner allegedly incurred VAT on its importation and domestic purchases of goods and services (including capital goods) in the total amount of P37,250,307.39 allegedly attributable to the production and sale of electricity to the NPC. On March 30, 2000, petitioner filed with the respondent, through the Revenue District Office (ROO) No. 42, a claim for refund of the input VAT incurred for the calendar year 1998 (ibid., par. 5). It likewise filed a request for a ruling with the respondent relative to its claim for refund. On April 24, 2000, due to the inaction of respondent, this instant Petition for Review was filed.

On June 08, 2000, respondent filed an Answer to the inc;tant Petition for Review, and raised therein the following Special and Affirmative Defenses:

1. In an action for refund, the taxpayer has the burden to show that the taxes paid were erroneously or illegally c<illected and failure to do so is fatal to the action;

2. Oaims for refund are strictly construed against the taxpayer. Petitioner has no cause of action. In a Resolution promulgated on November 19, 2001, this Court granted petitioner's "Motion for Leave of Court to Admit Attached Amended Petition for Review' filed on October 12, 2001 to include another cause of action in pursuing its claim for refund; that is, the input VAT being claimed were incurred in the procurE>..ment of capital goods which is allowed under the (then) Section 106 (b) of the 1995 Tax Code. The p.rayer of the instant petition was also amended to include the issuance of a tax credit certificate as an alternative to the claim for refund. ' r' The issues to be resolved in the case at bar are as follows:

1. Whether or not the sale of electricity by a VAT-registered entity to the National Power Corporation qualifies as a sale of services subject to VAT rate of zero percent (0%) or othetwise called a zero-rated VAT transaction; and

2. Whether the petitioner, as a VAT-registered entity, did, for the calendar year 1998, actually incur input VAT on its domestic purchases of goods and services (including capital goods) in the amount of P37,250,307.39, attributable to iL-., production and sale of electricity to the NPC Anent the first issue, We rule in favor of the petitioner. Section 13 of Republic Act No. 6395, which is the charter of the National Power Corporation, as amended by Presidential Decree No. 938, provides: "Section 13. Non-profit Character of the Corporation: Exemption from All Taxes, Duties, Fees, Imposts and Other Charges by the Government and Government Instrumentalities.- The Corporation shall be non-profit and shall devote all its returns from its capital investment as well as excess .revenues from its operation, for expansion. To enable the Corporation to pay its indebtedness and obligations and in furtherance of effective implementation of the policy enunciated in Section One of this A<:t, the Corporation including its subsidiaries is hereby declared exempt from the payment of all forms of taxes, duties, fees. imposts, as well as the costs and service fees including filing fees, appeal bonds, supersedeas bonds, in any court or administrative P-.rQ.!:~din_g!!." (Emphasis and underlining supplied) In the case of Maceda vs. Macaraig, Jr., G.R. No. 88291, May 31, 1991, the Supreme Court affirmed the National Power Corporation's tax exemption, thus: "The NPC is a non-profit public corporation created for the general good and welfare, wholly owned by the government of the Republic of the Philippines. From the ve:ry beginning of its corporate existence, the NPC enjoyed prt>lerential tax treatment, to enable the Corporation to pay the indebtedness and obligation and in furtherance and effective implementation of the policy enunciated in Section one of "Republic Act No. 6..'W5" which provides:

Section 1. Declaration of Policy. - Congress hereby declares that (1) the comprehensive development, utilization and conservation of Philippine water resources for all beneficial uses, including power generation, and (2) the total electrification of the Philippines through the development of power from all sources to meet the need of rural electrification are primary objectives of the nation which shall be pursued coordinately and supported by all instrumentalities and agencies of the government including its financial institutions.

XXX

XXX

XXX

It is noted that in the earlier law, R.A. No. 358 the exemption was worded in general terms, as to cover "all taxes, duties, fees, imposts, charges, etc. x x x" However, the amendment under Republic Act No. 6395 enumerated the details covered by the exemptions. Subsequently, P.D. No. 380, made ever more specific the details of the exemption of NPC to cover, among others, both direct and indirect taxes on all petroleum products used in its operation. Presidential Decree No. 938 amended the tax exemption by simplifying the same law in general terms. It succinctly exemptc; NPC from "all forms of taxes, duties, fees, imposts, as well as cosL'> and service fees including filing fees, appeal bonds, supersedeas bonds, in any court or administrative proceedings." The use of the phrase "all forms" of taxes demonstrate the intention of the law to give NPC all the tax exemptions it has been enjoying before. The rationale for this exemption is that being non-profit the NPC "shall devote all its returns from its capital investment as well as excess revenues of its operation, for expansion. x x x

XXX

XXX

XXX

It is evident from the provisions of P.D. No. 938 that its purpose of to maintain the tax exemption of NPC from all form of taxes including indirect taxes as provided for under R.A. No. 6395 and P.D. No. 380 if it is to attain its goals."

Corollary thereto, Section 108(B)(3) provides that services rendered by a VAT- registered person to a tax-exempt entity is ~11bject to VAT at zero percent (0% ). To quote:

"Sec. .108. Value-added Tax on Sale of Services and Use or Lease of Properties. -

(A)

Rate and base of tax. - xxx

CIA CASE NO. 6100

(B)

Transactions Subject to Zero Percent (0%) Rate. - The following services performed in the Philippines by VAT- registered persons shall be subject to ze..ro percent 0% rate: (1)

XXX

(2)

XXX

(3) Services rendered to persons or entities whose exemption under ~eciallaws or international agreements to which the Philippines is a signatory effectively subj£..>cts the supply of such services to zero percent (0%) rate," In view of the above law and jurisprudence, services rendered by a VAT - registered entity to the NPC, an entity exempt from the payment of all taxes whether direct or indirect, including VAT, are effectively zero-rated (Kepco Philippines Corporation vs. Commissioner of Internal Revenue, CTA Case No. 5761, July 14, 2003 citing Mirant Navotas Corporation vs. Commissioner of Internal Revenue, CTA Case No. 6044, October 16, 2002).

As regards the second issue of whether or not petitioner incurred input VAT on its importation and domestic purchases of goods and services, including capital goods, directly attributable to its production and sale of electricity to NPC, petitioner cites as legal basis the provisions of Section 112 of the 1997 Tax Code, as follows: "SEC. 112 • . Refunds or Tax Credits of Input Tax. - (A) Zero-rated or Effectively Zero-rated Sales.- Any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, hawever, That in the case of :t..e.ro- rated sales under Section 106(A)(2)(a)(l), (2) and (B) and Section 108 (B)

(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Banp,ko Sentral np, Pilipinas (BSP): Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods or propertit.'S or services, and the amount of crt..>ditable input tax due or paid cannot be dirt..>ctly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales."

CfA CASE NO. 6100

(B) Capital Goods.- A VAT- registered person may apply for the issuance of a tax credit certificate or refund of input taxes paid on capital goods imported or locally purchased, to the extent that such input taxes have not been applied against output taxes. The application may be made only within two (2) years after the close of the taxable quarter when the importation or purchase was made. (Emphasis Supplied) To bolster its claim for refund of input VAT on its purchases of goods and services attributable to zero-rated sales and on capital goods, petitioner presented the following document-.,:

DOCUMENT

1.

Schedules of input VAT from January to December 1998 2.

Invoices and/ or official receipts of goods and services purchased in1998

a. January 1998

b. February 1998

c. March 1998

d. A pril1998

e. May 1998

f. June 1998

g. July 1998

h. August 1998

i. September 1998

j. October 1998

k. November 1998

1. December 1998 3.

Report of the commi'isioned

Independent CPA

4.

Official Receipts issued by

KEPCO to NAPOCOR

5.

Rehabilitation, Operation

Maintenance & Management

Agreement

6.

Quarterly VAT Return for the

1•t quarter of 2001 7.

Audited Financial Statements

EXHIBIT

U, U-1 to U-5 Pre marked 1-l to 1-20 Pre marked 2-1 to 2-79 Pre marked 3-1 to 3-392 Pre marked 4-1 to 4-168 Pre marked 5-1 to 5-127 Pre marked 6-1 to 6-83 Pre marked 7-1 to 7-112 Pre marked 8-1 to 8-119 Pre marked 9-1 to 9-131 Pre marked 10-1 to 10-143 Pre marked 11-1 to 11-109 Pre marked 12-1 to 12-2313.

L (incl. of submarkings) to T (incl. of submarkings)

Y-1 to Y-12

W (incl. of submarkings) X (incl. of submarkings) V (incl. of submarking) ' l\ cr A CASE NO. 6100

Petitioner offered in evidence the various official receipts (Exhibits Y-1 to Y-12) sans the Quarterly VAT Returns for the first to the fourth quarters of taxable year 1998 to prove its :zero-rated sales. However, a close scrutiny of the official receipts shows that they are not in sequential order, to wit

EXHIBIT

DATE

Y-1

March 6,1998

Y-2

April6, 1998

Y-3

May 9,1998

Y-4

June10,1998

Y-5

July 8,1998

Y-6

August 7,1998

Y-7

September 14, 1998

Y -8

October 6, 1998

Y-9

November 4,. 1998

Y-10

December17, 1998

Y-11

January 14, 1999

Y-12

February 5, 1999

OFFIOAL

RECEIYfNO.

077 082 086 094 098 099 105 108 112 117 118 119 Two possibilities come to Our minds. First, the "missing" or "unaccounted for" official receipts were cancelled. Second, petitioner may· have used the other official receipts for its sales to other entities. It must be pointed out, however, that petitioner admitted in its written claim for refund to the Bureau of Internal Revenue dated March 30, 2000 (CTA Records, p. 10) that it also sells electricity to other entities. 'Thus, the input VAT on the purchases of goods and services may not be wholly attributable to petitioner's zero-.rated sales since its other sales might be subject to VAT at ten percent (10%).

We cannot, therefore, grant petitioner's claim for refund of input VAT on the purchases of goods and services allegedly attributable toiL~ zero-rated sales absent ""' sufficient proofs that indeed iLc; input VAT on purchases of goods and services are solely attributable to zero-rated sales. Due to petitioner's failure to present its 1998 quarterly VAT returns and all its official receipts relative to the subject transactions, this Court cannot ascertain the acc.:uracy of its claim. Moreover, the commissioned

Cf A CASE NO. 6100 independent CPA only verified the accuracy of petitioner's claimed input VAT. Petitioner's zero-rated sales were not examined. It is a well-established rule that in an action for refund, the taxpayer has the burden of proof to show that the taxes paid were erroneously or illegally collected and failure to do so is fatal to the action. Further, a claim for re.fund is in the nature of a claim for exemption and should therefore, be construed in strictissimi juris against the taxpayer (Conunissioner oflnte:mal Revenue vs. Tokyo Shipping Co., Ltd., 244 SCRA 332).

With respect to petitioner's claim of input VAT on capital goods, Section 112 (B) of the Tax Code in relation to Section 4.106-1 of Revenue Regulations No. 7-95 provides for requisites in order for a refund therefor be granted. Pertinent portions of the said Revenue Regulations are hereunder reproduced for easy reference: "SEC. 4.106-1. Refunds or tax credits of input tax (a) Zero-rated sales of goods and properties or services - xxx

XXX

XXX

XXX

(b) Capital Goods- Only a VAT registered person may apply for the issuance of a tax credit certificate or refund of input taxes paid on capital goods imported or locally purchased. The refund shall be allowed to the extent that such input taxes have not been applied against output taxes. The application should be made within the two (2) years after the close of the taxable quarter when the importation or purchase was made.

Refund of input taxes on capital goods shall be allowed only to the extent that such capital goods are used in VAT taxable business. If it is also used in exempt operations, the input tax refundable shall only be the ratable portion corresponding to the taxable operations. "Capital goods or properties" refer to goods or properties with estimated useful life greater than one year and which are treated as depreciable assets under Section 29(j)[now34(/)], used directly or indirectly in the production or sale of taxable goods and services."

Thus, petitioner must show compliance with the following requisites: 1) That it is a VAT registered entity; ' ;

( ' cr A CASE NO. 6100

2) That input taxes claimed were paid on capital goods duly supported by VAT invoices and official receipts; 3) That it did not offset or apply the claimed input VAT payments on capital goods against any output VAT liability; and 4) That the claim for refund was filed within the two year prescriptive period both in the administrative and judicial levels (Telecommunications Technologies Philippines, Inc. vs. Commissioner of Internal Revenue, CT A Case No. 6018, November 24. 2003).

Petitioner complied with the first requisite as jointly stipulated by the parties (Joint Stipulation of Facts, par. 2). Petitioner also complied with the second IL>quirement. It has presented various invoices and official receipts. However, only the following purchases are paid on capital goods and are supported by eviden<:e:

SUPPUER'S

INVOICE

INPUT

EXHIBIT

DATE

NAME

DESCRIPTION

AMOUNT

VAT

1·2

1/15198 Newton Industrial Sales

Rewinding of 3050 KW Boiler

p 437,437.00 p 39,767.00 1-3

1/16/98 NAR Power System

Calibration & Testing of CT

862,331 .47 78,302.95 1-8

1/23198 Jeong Poong

Boiler Overhaul

17,600,973.n 1,600,088.52 1-12

1/26/98 Tri-ohms Engineering

Regasketing, hot-oil purifiCation 902,500.00 82,045.45 1-17

12/51'5/ DNL Construction

Water Disposal pit tank 29,325.00 2,665.91 2·13 2/13198 Korea Cottrell Co.

Dust Collector & Ash Handling System

19,204,411 .12 1,745,855.56 2-65

2123196 Maddem Industrial

Rehab of trash bar/rack 2 ,482,200.00 225,654.55 3-05 312/98

Newton Industrial Sale

Rewinding of HSCC Pump Motor

94,325.00 8,575.00 3-09 313198

BNJ Sash Corp

Warenous. Renovation 215,600.00 19,600.00 3-38,incl.

3110/96 Nittobo Marketing

Thermal Patch Refractory Coaing

1,442,560.00 131 '141 .82 3-50

3111/98 Jeong Poong

Boiler Ovemaut

6,749,584.38 613,598.58 3-59 3113/98 Arkay Energy & lnd'l

Y-Anehor TVIisted Type

1 ,537,887.50 139,807.95 3-63 3113196 Rurban Planners. Inc lEE for Wharf extension 37,400.00 3.400.00 3-100

3120196 BNJ Sash Corp

Installation cost of wooden shelves 58,861 .00 5,351 .00 3-108 3/20196 Golden Harvest Const.

Oownpayment for K-1 FDF

653,400.00 59,400.00 3·112 3126/98 Ralium Engi..-rlng

Impeller Spencer Vortex

159,636.12 14,512.37 3-121

3127/98 Final Payment Calibration

NAR Power System

861,332.47 78,302.95 4-30 416/98

Advanco Surface Protect

Installation of Chern. Pumps 288,605.02 26,236.82 4-31 4/6198

Tri-ohms Engineering

Rep. Of High Voltage bushing 197,500.05 17,954.55 4-32 416198 Tri.Qhms Engir!e$ring

Generator Neutral Ground Transformer

403,750.05 36,704.55 4-34 418198 JAKOFS Corp.

Maint cortrol RM rehab 1,144,950.51 104,088.41 4-45

3130196 Sunkyong Engineering

Final paymem for spiHboon installation 75,999.99 6,909.09 4-76 4120198 Priam Inc.

Compt CMirhaul of overhead crane 856,350.00 n .8so.oo 4-92

4124196 Instrumentation & Control

U-Tube Manometer

35,519.99 3,229.09 4-93

4124/98 TCU Airoon Sales

Supply & Installation of AJC

108,749.96 9,886.36 4-122

4130196 Precision Developmert

Final payment of Install of power house 1,301 ,973.42 118,361.22 , I ..

4-126 5-5 5-10 5-15 5-20 5-25 5-32 5-35 5-46 5-55 5-72 5-94 6-30 6-31 6-34 6-51 74 7-6 7-16

TA

7-42 8-3 8-40 8-103

O14

9-23 9-53 9-69 77 9-85 9-95 9-100 9-122 10-27 10-32 10-57 10-93 10-95 11-01 14-22 11-31 11-49 11-75 11-88 12-08 12-09 12-197

CTA CASE NO, 6100

4/30/98 5/6/98 5/6/98 5/7/98 5/8/98 5/8/98 5/8/98 5/8/98 5/12/98 5/12/98 5/0/38 22/98 5/28/98 5/29/98 6/19/93 6-19-98 6/19/88 6/19/98

TIS

THAIRS

718/98

TINT 98

TIATIS8

8/6/98 8/15/98 8/25/98

Bright Venture Builder

Scan Aire

Sunkyong Engineering

Cotreli Network

Pumpcraft Industrial

Power Pro Inc

NAR Power System

Environment First

Urica industrial Wire

Jeong Poong

Pumpcraft Industrial

Sunkyong Engineering

Wise-Man Automation

Newton Industrial Sale

Jeong Poong

TCU Aircon Sales

FED Construction

LSA Builders

Sunkyong Engineering

Pumpcraft industrial

Atias Copco Inc

Philippine Electrical

Alpha Steel Marketing

TCU Aircon Sales

Jeong Poong

Fitkor Devt & Const.

O38 Radium Engineering

9/4/98 Ruvyrich Trading

9/15/98 Tri-Ohms Engineering

9/18/98 Jeong Poong

9/18/98 Advance Surface Protect

9/20/98 NAR Power System

9/25/98 BNJ Sash Com

9/25/98 MV Jr. Industrial

9/29/98 Fed Const Corp

10/7/98 Sunkyong Engineering

10/9/98 Y sliow Gold Construction

10/16/98 Philippine Electrical

10/28/98 BNJ Sash Corp

10/28/98 Jeong Poong

11/3/98 Hamwell Cham. Corp 11/6/98 Filkor Devt & Const.

11/16/98 Tri-Ohms Engineering

11/18/98 TCU Aircon Sales

11/25/98 NAR Power System

11/26/98 Sunkyong Engineering

12/4/98 Jeong Poong

12/4/98 Jeong Poong

12/29/98 FED Construction

TOTAL

Fin. payment for cooling water channel HVAC Const. For Maint Control Room

Downpayment for Water Treatment

Ash Handling portable cart

Horizontal Bench Lathe Machine

Emergency Diesel Generator

14st progress bill. K1 & K2 Construction 30% Bal Payment for AP!

Duplex Strainer

Boiler Overhaul

Floor Polisher

Full payment for contract

Omron Power Supply

Full payment rewinding of motor Full payment boiler overhaul

Koppel Aircon

Progress Bill for rehab of MFOT Boiler Waterwaill tube replacement 1st Progress bili for water treatment

Chemical Exhaust Fan

Full payment for O/H of air compressor Full payment for Stator rewinding Executive personal locker Supply 1 unit of aircon 1st progress bill for K2 Boiler Downpayment for repair

Microscanner

Labor & Mat. For Lilly Guard Full payment for 7S5MVAX 2nd progress bill for K2 boiler Chem. Tankyard Rehab.

K2 Transformer inspection & regasking Sampling Rack House repair Turbine, Boiler Discharge Motorize &th progress bill MFTOTI Install of foundation for water pump Labor & Mat for desitation

Rewinding of HSCCPIC Motor

Full payment for addi works

K2 Boiler Overhaul

Immersion Circulator

Repair of intake channel shoreline

Protective & Metering Devices Testing

Aircon unit Construction of metering structure Rehab works on intake discharge

Boiler Overhaul

Boiler Overhaul

MFOT Tank Rehab

25,000.03 2,272.73 662,736.08 60,248.73 6,652,800.00 604,800.00 140,000.00 12,727.27 191,877.25 17,443.39 642,702.66 58,427.51 974,544.84 83,594.98 670,908.21 60,991.66 948,931.25 86,266.48 7 072,319.63 642,838.15 73,650.00 6,695.45 17 296,067.88 1,572, 369.81 28,779.00 2,707.18 187 473.00 17,043.00 2,840,261.49 258,205.59 76,500.00 6,964.55 1 ,840,775.94 167,343.27 316,389.23 28,762.66 1 730,393.28 157,308.48 14,450.00 1,313.64 88,708.62 8,064.42 95,000.00 8,636.36 17,550.00 1,595.45 151,000.00 13,727.27 8,236 534.25 748,775.84 520,364.93 47,305.90 40,500.00 3,681.82 89,551.00 8,141.00 356,250.00 32,386.36 81,158,566 56 741 687.87 847 461.75 77,041.98 245,167.50 22,287.95 361,000.00 32,818.18 511,863.80 46,533.07 2,433,485.04 193,953.19 180,026.00 16,366.00 1,424,000.00 129,454.55 60,689.97 §,517.27 208,670.00 18,970.00 4,895,873.51 446,079.41 70,348.20 6,395.29 638,324.87 58,029.53 788,500.00 71,681.82 182,500.00 14,772.73 243,636.21 22,148.75 25,341,470.00 2,303,770.00 38,007,779.48 3,455, 252.68 20,607,597.01 1,873,417,91 2,316,654.00 210,804.91 P 289,929,796.26 P49,720,788.74

CfA CASE NO. 6100

/ 1 The balance of Pl4,932,627.09 cannot be considered because it covers purchases . -------=----- for (but not limited to) sulfuric acid, incandescent lamp, tape, vinyl embossing, oxygen, working gloves, r.austic soda, G.I. sheet, steel brush, non-asbestos tape, clear glas~ware, flexible steel conduit, epoxy enamel, welding rod, angle bar, solvent degreaser as described in the invoices. These items do not fall within the purview of the term capital goods. While it may be argued that some of these items may have estimated useful life of more than one year, still, they are not depreciable assets. Failure to meet any requirement provided by law is fa tal to a claim for refund. Hence, only the purchases in the amount of P289,929,7%.25, with the corresponding input VAT of Pl9,720,799.74 can be considered as capital goods. The third requisite has also been complied with since petitioner did not offset or apply the claimed input VAT payments on capital goods against any output VAT liability. Petitioner's quarterly VAT return for the 1•t quarter of 2001 showed that the input VAT in the amount of ?107,468,940.30 was deducted. from the total available input VAT. The amount of P37,250,307.39, being claimed by petitioner in the instant case was included in the said amount. This is t>nough proof to show that petitioner did not apply the input tax being claimed for refund against any output tax liability. Petitioner filed the administrative claim for refund and the instant Petition for Review on March 30, 2000 and Apn1 24, 2000, respectively, which are within the two (2)-year prescriptive period allowed by law, reckoned from the required filing of the quarterly VAT returns for the four quarters of 1998 in compliance with the last requisite.

ln sum, petitioner complied with all the requisites for refund of input VAT on capital goods.

WHEREFORE, in the light of the foregoing, the Petition for Review is hereby GRANTED in a reduced amount of P19,720,799.74. Accordingly, the respondent is , j 'ii>

ORDERED to REFUND or ISSUE a TAX CREDIT CERTIFCATE in favor of the petitioner in the amount of P19,720,799.74 representing input VAT paid on capital goods purchased during the calendar year 1998.

WE CONCUR:

Associate Justice

Q. ~ lQ. D-1\_ ERNESTO D. ACOSTA

Presiding Justice

CERTIFICATION

~ CAESAR A. CASANOVA

Associate Justice

I hereby certify that the above decic;ion was reached after due con~ltation with the members of the Division of the Court of Tax Appeals in accordance with Section 13, Article VIII of the Constitution. CJ.-=-uz~~ ERNESTO D. ACOSTA Chairman, First Division

Presiding Justice