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Title	Reference #s	Summary	Background	Subject Matter
Ang Nars Party-List v. Executive Secretary (8th October 2019)	G.R. No. 215746	This case involves a petition filed by Ang Nars Party-List challenging the constitutionality of Executive Order No. 811 and Joint Resolution No. 4, which downgraded the salary grade of government nurses from Salary Grade 15 to Salary Grade 11. The petitioners argued that this violated Republic Act No. 9173 (Philippine Nursing Act of 2002), which mandated a higher entry-level salary for nurses.	The case arose after the issuance of Executive Order No. 811, which downgraded the entry-level salary of government nurses to Salary Grade 11, contrary to Section 32 of Republic Act No. 9173. Ang Nars Party-List and PSLINK filed the petition, asserting that the downgrade was unconstitutional and beyond the authority of the Executive.	Statutory Construction
Department of Environment and Natural Resources (DENR) vs. United Planners Consultants, Inc (23rd February 2015)	751 SCRA 389, 754 Phil. 513, G.R. No. 212081	DENR appealed the Court of Appeals’ (CA) dismissal of its petition to annul an arbitral award favoring UPCI for unpaid consultancy services. The Supreme Court affirmed the CA, ruling that DENR’s procedural lapses (including missing filing deadlines and filing prohibited motions) barred its claims, and emphasized that the Commission on Audit (COA) retains jurisdiction over monetary claims against government agencies.	DENR entered a consultancy agreement with UPCI in 1993 but paid only 47% of the contract price. After UPCI sued for non-payment, the case was referred to arbitration, resulting in a monetary award. DENR challenged the award’s confirmation and execution but failed to follow procedural rules.	Statutory Construction
Commissioner of Internal Revenue vs. BASF Coating + Inks Phil., Inc (26th November 2014)	743 SCRA 113, 748 Phil. 760, G.R. No. 198677	The Supreme Court upheld the Court of Tax Appeals’ cancellation of deficiency tax assessments against BASF Coating + Inks Phils., Inc., ruling that the Bureau of Internal Revenue’s (BIR) right to assess had prescribed due to its failure to send notices to the taxpayer’s updated address despite actual knowledge of the change. The BIR’s assessments were deemed void for violating due process and statutory limitations.	BASF dissolved on March 31, 2001, and relocated to Calamba, Laguna. The BIR issued a FAN for 1999 tax deficiencies on January 17, 2003, but mailed it to BASF’s old Las Piñas address. BASF protested the assessment, arguing prescription and lack of valid notice. The CTA and CTA En Banc ruled in favor of BASF, prompting the BIR to appeal to the Supreme Court.	Statutory Construction
Araullo vs. Aquino (1st July 2014)	728 SCRA 1, 737 Phil. 457, G.R. No. 209287, G.R. NO. 209135, G.R. NO. 209136, G.R. NO. 209155, G.R. NO. 209164, G.R. NO. 209260, G.R. NO. 209442, G.R. NO. 209517, G.R. NO. 209569	This case involves the Disbursement Acceleration Program (DAP) implemented by the administration of President Benigno Simeon C. Aquino III. Petitioners challenged the legality of DAP, arguing that it violated constitutional provisions on government spending. The Supreme Court ruled that key parts of the DAP were unconstitutional, specifically those allowing cross-border transfers and funding projects not covered by the General Appropriations Act (GAA).	The Disbursement Acceleration Program (DAP) was a mechanism introduced by the Department of Budget and Management (DBM) under Secretary Florencio Abad. It allowed the executive branch to pool savings from various government agencies and realign them to other projects to accelerate economic growth. However, petitioners argued that it violated the constitutional power of Congress over appropriations.	Philosophy of Law Statutory Construction
Disini vs. Secretary of Justice (11th February 2014)	727 Phil. 28, G.R. No. 203335, G.R. No. 203299, G.R. No. 203306, G.R. No. 203359, G.R. No. 203378, G.R. No. 203391, G.R. No. 203407, G.R. No. 203440, G.R. No. 203453, G.R. No. 203454, G.R. No. 203469, G.R. No. 203501, G.R. No. 203501, G.R. No. 203515, G.R. No. 203518	These consolidated petitions challenge the constitutionality of several provisions of the Cybercrime Prevention Act of 2012, arguing that certain sections violate constitutional rights related to freedom of expression, due process, privacy, and protection against unreasonable searches and seizures. The Supreme Court partially upheld and partially struck down provisions of the law after extensive review.	The Cybercrime Prevention Act was enacted to regulate cyberspace activities, aiming to address cybercrimes while recognizing the internet's benefits. Petitioners argue that the law’s means to regulate cyberspace activities infringe upon constitutional rights. The government asserts the law is a reasonable measure to maintain order in cyberspace, prevent wrongdoings, and protect systems from attacks. A Temporary Restraining Order was initially issued and later extended, preventing the law's implementation pending adjudication.	Constitutional Law II Philosophy of Law Statutory Construction
Belgica vs. Ochoa (19th November 2013)	710 SCRA 1, 721 Phil. 416, G.R. No. 208566, G.R. No. 208493, G.R. No. 209251	The Supreme Court declared the "Pork Barrel System," encompassing both Congressional and Presidential Pork Barrel, unconstitutional for violating the principles of separation of powers, non-delegability of legislative power, and checks and balances.	The case arose from public outrage and concern over the alleged misuse and corruption associated with the Priority Development Assistance Fund (PDAF) and other lump-sum discretionary funds, particularly in light of the Commission on Audit (CoA) report and the "Napoles controversy."	Constitutional Law I Constitutional Law II Statutory Construction
Commissioner of Internal Revenue vs. San Roque Power Corporation (8th October 2013)	690 SCRA 336, 719 Phil. 137, G.R. No. 187485, G.R. No. 196113, G.R. No. 197156	The Supreme Court resolved whether taxpayers must strictly comply with the mandatory 120+30-day periods for filing judicial claims for VAT refunds under the Tax Code, addressing exceptions based on BIR Ruling No. DA-489-03 (2003–2010) and the doctrine of operative fact.	San Roque Power Corporation filed a judicial claim for VAT refund 13 days after its administrative claim, violating the 120-day waiting period. The Court of Tax Appeals granted the refund, but the Supreme Court reversed, emphasizing strict compliance with procedural timelines.	Statutory Construction
Dayao vs. Commission on Elections (29th January 2013)	689 SCRA 412, 702 Phil. 348, G.R. No. 193643	The Supreme Court dismissed petitions for certiorari seeking the annulment of COMELEC resolutions that denied the cancellation of LPGMA's party-list registration, affirming that the COMELEC's decision to grant registration to a party-list group can become final and conclusive, barring subsequent challenges unless new grounds for cancellation arise post-registration.	Petitioners, who are dealers of LPG and an association of industries, sought to cancel the registration of LPGMA as a sectoral organization under the Party-List System, arguing that LPGMA did not represent a marginalized sector.	Statutory Construction
Giron vs. Commission on Elections (22nd January 2013)	689 SCRA 97, 702 Phil. 30, G.R. No. 188179	Henry Giron challenged the constitutionality of Sections 12 and 14 of Republic Act No. 9006 (Fair Election Act), which deal with substitution of candidates and repeal of certain provisions of the Omnibus Election Code, claiming they violate the "one subject-one title" rule of the Constitution.	The case was a special civil action for certiorari and prohibition filed by Giron against the Commission on Elections (COMELEC) regarding the implementation of the Fair Election Act.	Statutory Construction
Chavez vs. Judicial and Bar Council (17th July 2012)	676 SCRA 579, 691 Phil. 173, G.R. No. 202242	The Supreme Court declared the Judicial and Bar Council’s (JBC) eight-member composition unconstitutional, ruling that Congress is entitled to only one representative under the 1987 Constitution. The Court ordered the JBC to reconstitute itself with seven members.	After Chief Justice Renato Corona’s removal in May 2012, petitioner Francisco Chavez (a nominee for Chief Justice) challenged the JBC’s composition. The JBC had included two congressional representatives since 1994, initially splitting one vote and later granting each a full vote.	Statutory Construction
Liwag vs. Happy Glen Loop Homeowners Association, Inc (4th July 2012)	675 SCRA 744, 690 Phil. 321, G.R. No. 189755	This case involves a dispute over the ownership and use of Lot 11, Block 5 in Happy Glen Loop Subdivision, Caloocan City, where a water facility has served the subdivision's residents for over 30 years. Emeteria Liwag, as successor-in-title, sought to remove the water tank on the lot, while the homeowners’ association argued that the lot was an open space reserved for public use. The Supreme Court upheld the appellate court's ruling that the lot was part of the subdivision's open space and subject to an easement for the water facility, rendering the sale of the lot to Liwag void.	In 1978, F.G.R. Sales, the original subdivision developer, assigned rights to Ernesto Marcelo due to financial obligations. Marcelo assured government agencies that water facilities were available in the subdivision. The water facility on Lot 11, Block 5 became the sole water source for residents for over 30 years. In 1995, Marcelo sold Lot 11, Block 5 to Hermogenes Liwag. After his death, Emeteria Liwag demanded the removal of the water tank, prompting the homeowners' association to file a case before the Housing and Land Use Regulatory Board (HLURB).	Statutory Construction
Commissioner of Customs vs. Hypermix Feeds Corporation (1st February 2012)	664 SCRA 666, 680 Phil. 681, G.R. No. 179579	The Supreme Court invalidated Customs Memorandum Order (CMO) No. 27-2003 for violating due process and equal protection rights. The regulation imposed different tariff rates on wheat imports based on arbitrary classifications, such as importer type and port of discharge, without proper compliance with procedural requirements like notice, hearing, and publication.	Hypermix Feeds Corporation challenged CMO No. 27-2003, which classified wheat imports as either food grade (3% tariff) or feed grade (7% tariff) based on factors like importer identity, country of origin, and port of discharge. Hypermix argued that the regulation unfairly classified its wheat as feed grade despite being food grade, subjected it to higher tariffs, and violated constitutional rights.	Statutory Construction
Datu Michael Abas Kida vs. Senate of the Philippines (18th October 2011)	659 SCRA 270, 675 Phil. 316, G.R. No. 196271, G.R. NO. 196305, G.R. NO. 197221, G.R. NO. 197282, G.R. NO. 197392, G.R. NO. 197454	The Supreme Court upheld the constitutionality of Republic Act (RA) No. 10153, which synchronized the Autonomous Region in Muslim Mindanao (ARMM) elections with national and local elections. Petitioners argued the law violated constitutional requirements for legislative procedure, regional autonomy, and the President’s power to appoint interim officials, but the Court ruled synchronization was a constitutional mandate and the law’s provisions were valid.	RA No. 10153 reset the August 2011 ARMM elections to May 2013 to align with national and local polls. Petitioners challenged the law, claiming it violated ARMM’s autonomy, legislative processes, and the constitutional requirement for elective regional positions.	Constitutional Law I Statutory Construction
Navarro vs. Ermita (12th April 2011)	648 SCRA 400, 663 Phil. 546, G.R. No. 180050	The Supreme Court reversed its earlier decision and upheld the constitutionality of Republic Act (RA) 9355, which created the Province of Dinagat Islands. Petitioners initially challenged the law for failing to meet population and land area requirements under the Local Government Code (LGC), but the Court validated an exemption for island provinces under the LGC’s Implementing Rules and Regulations (IRR). The ruling emphasized economic viability, local autonomy, and adherence to legislative intent.	Dinagat Islands was created as a province in 2006. Petitioners argued it violated LGC criteria for population (250,000) and land area (2,000 km²). After initial nullification by the Court in 2010, the case was reopened due to post-election implications for local officials, leading to the final validation of the province.	Statutory Construction
League of Cities of the Philippines (LCP) vs. Commission on Elections (15th February 2011)	643 SCRA 150, 663 Phil. 496, G.R. No. 176951	This case involves the consolidation of several petitions challenging the constitutionality of 16 Cityhood Laws enacted by the Philippine Congress. The Supreme Court, in a series of decisions and resolutions, ultimately upheld the validity of these laws, determining that they complied with the requirements for the creation of cities as provided in the Local Government Code and the Constitution.	The controversy began when Congress passed 16 laws converting municipalities into cities. These laws were challenged on the ground that they did not comply with the requirements of the Local Government Code, particularly the income requirement. The Supreme Court's decisions in these cases have evolved over time, marked by several reversals and shifts in the Court's composition.	Constitutional Law II Philosophy of Law Statutory Construction
Gutierrez vs. The House of Representatives Committee on Justice, Hontiveros-Baraquel, et al. (15th February 2011)	643 SCRA 198, 660 Phil. 271, G.R. No. 193459	The Supreme Court denied petitioner Ombudsman Ma. Merceditas Gutierrez’s motion for reconsideration, reaffirming that the initiation of impeachment proceedings under the Constitution requires both filing and referral of a complaint to the House Committee on Justice. The Court ruled that the “one-year bar” on impeachment proceedings begins upon the House’s referral, not mere filing, thereby dismissing Gutierrez’s claim of procedural violation.	Gutierrez faced two impeachment complaints filed 11 days apart in 2010. The House referred both to its Committee on Justice. Gutierrez argued this violated the constitutional prohibition against multiple proceedings within one year.	Statutory Construction
Lokin, Jr. vs. Commission on Elections (22nd June 2010)	621 SCRA 385, 635 Phil. 372, G.R. Nos. 179431-32, G.R. No. 180443	The case concerns the substitution of party-list nominees under the Party-List System Act (R.A. No. 7941). The Supreme Court was asked to determine whether the COMELEC overstepped its authority by issuing a rule that allowed such substitutions beyond the circumstances explicitly provided in the law. The Court ultimately invalidated Section 13 of COMELEC Resolution No. 7804, restoring Luis K. Lokin, Jr. as the second nominee of CIBAC.	CIBAC submitted its list of nominees for the 2007 elections, which included Lokin as the second nominee. Subsequently, CIBAC's president filed an amended list replacing Lokin and others with new nominees. COMELEC relied on Section 13 of Resolution No. 7804 to approve this substitution. Lokin challenged the substitution and sought to be proclaimed as CIBAC's second nominee.	Statutory Construction
Commissioner of Internal Revenue vs. Kudos Metal Corporation (5th May 2010)	620 SCRA 232, 634 Phil. 314, G.R. No. 178087	The Supreme Court affirmed the invalidity of tax assessments issued by the Bureau of Internal Revenue (BIR) against Kudos Metal Corporation for taxable year 1998, ruling that the waivers extending the prescriptive period were defective. The BIR failed to comply with procedural requirements for waivers under RMO 20-90 and RDAO 05-01, and the doctrine of estoppel did not apply.	The BIR issued deficiency tax assessments against Kudos Metal Corporation for 1998 on September 26, 2003, after conducting an audit prompted by suspected tax fraud. The corporation contested these assessments, arguing they were issued beyond the three-year prescriptive period under the Tax Code.	Statutory Construction
Intestate Estate of Manolita Gonzales Vda. De Carungcong vs. People, et al. (11th February 2010)	612 SCRA 272, 626 Phil. 177, G.R. No. 181409	The Supreme Court ruled that the relationship by affinity between a surviving spouse and the blood relatives of the deceased spouse continues after death, but the absolutory cause under Article 332 of the Revised Penal Code does not apply to the complex crime of estafa through falsification of public documents.	Mediatrix Carungcong, administratrix of her mother Manolita’s estate, accused her brother-in-law William Sato of estafa for fraudulently inducing Manolita (blind and elderly) to sign a falsified Special Power of Attorney (SPA) to sell her properties. Lower courts dismissed the case based on Article 332’s exemption for relatives by affinity.	Statutory Construction
In Re: Petition for Adoption of Michelle P. Lim, et al. (21st May 2009)	588 SCRA 98, 606 Phil. 82, G.R. Nos. 168992-93	Monina P. Lim sought to adopt two children she and her deceased spouse had raised as their own after simulating their births. The Regional Trial Court dismissed her petitions because she remarried and failed to file jointly with her new husband, as required by RA 8552. The Supreme Court affirmed, ruling that joint adoption by spouses is mandatory unless exceptions apply.	Monina and her late husband Primo Lim raised three abandoned children (including Michelle and Michael) as their own, simulating their births. After Primo’s death, Monina remarried an American citizen, Angel Olario. She later sought to legitimize the children’s status through adoption under RA 8552’s amnesty provision for simulated births.	Statutory Construction
Geologistic, Inc. vs. Gateway Electronics Corporation (25th March 2009)	582 SCRA 434, G.R. Nos. 174256-57	The Supreme Court reviewed a petition for certiorari filed by Geologistics, Inc., challenging a Court of Appeals decision that nullified a Regional Trial Court (RTC) order granting execution pending appeal. The case revolved around unpaid services for freight forwarding and customs brokerage, contested liabilities, and the garnishment of funds from a surety bond. The Supreme Court affirmed the appellate court’s ruling, denying the petition and emphasizing the lack of “good reasons” for execution pending appeal, while modifying the award of interest.	Geologistics, Inc. sought to recover unpaid fees from Gateway Electronics Corporation for freight forwarding services, amounting to ₱4,769,954.32 plus interest and damages. The RTC ruled in favor of Geologistics, and the petitioner moved for execution pending appeal. Gateway Electronics and its surety, First Lepanto-Taisho Insurance Corp., filed separate petitions to annul the execution orders, which the Court of Appeals granted.	Statutory Construction
Abakada Guro Party List vs. Purisima (14th August 2008)	562 SCRA 251, 584 Phil. 246, G.R. No. 166715	The case challenges the constitutionality of Republic Act (RA) 9335, also known as the Attrition Act of 2005, which establishes a rewards and sanctions system for officials and employees of the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC) to optimize revenue collection. Petitioners argue that the law violates the equal protection clause, unduly delegates legislative power, and infringes on the separation of powers by creating a congressional oversight committee. The Supreme Court upheld the constitutionality of RA 9335 except for the provision creating the Joint Congressional Oversight Committee, which was declared unconstitutional.	RA 9335 was enacted to improve the revenue collection performance of the BIR and BOC by creating a rewards and incentives fund and a Revenue Performance Evaluation Board. The law provides rewards for exceeding revenue targets and sanctions for failing to meet them. Petitioners, representing the Abakada Guro Party List, filed a petition challenging the constitutionality of the law, arguing that it violated several constitutional principles.	Statutory Construction
Garcia vs. Social Security Commission Legal and Collection (17th December 2007)	540 SCRA 456, 565 Phil. 193, G.R. No. 170735	This case involved Immaculada L. Garcia, the sole surviving director of Impact Corporation, who was held liable for unremitted SSS contributions and penalties amounting to millions of pesos. The Supreme Court affirmed the rulings of the Court of Appeals and Social Security Commission (SSC), holding Garcia personally liable based on specific provisions of the Social Security Law. The Court upheld the principle that corporate officers may be personally liable for legal violations resulting from their roles as directors.	Impact Corporation, a manufacturer of aluminum tube containers, experienced financial difficulties in 1978, leading to labor unrest and eventual cessation of operations. Despite collecting SSS contributions from its employees, the company failed to remit them. The SSS pursued legal actions to recover the unremitted contributions.	Statutory Construction
Commissioner of Internal Revenue vs. Primetown Property Group, Inc (28th August 2007)	531 SCRA 436, 558 Phil. 182, G.R. No. 162155	The Supreme Court resolved a dispute over the computation of the two-year prescriptive period for filing tax refund claims, ruling that the 1987 Administrative Code (not the Civil Code) governs the calculation of legal periods. The Court held Primetown’s petition was timely filed.	Primetown Property Group, a real estate company, suffered losses in 1997 due to the Asian Financial Crisis and sought a refund for overpaid quarterly income taxes. The Bureau of Internal Revenue (BIR) delayed acting on the claim, leading to a judicial dispute.	Statutory Construction
Cemco Holdings, Inc. vs. National Life Insurance Company of the Philippines, Inc. (7th August 2007)	529 SCRA 355, 556 Phil. 198, G.R. NO. 171815	The Supreme Court affirmed that the Mandatory Tender Offer Rule under the Securities Regulation Code applies to indirect acquisitions of shares in a publicly listed company, protecting minority shareholders. The Securities and Exchange Commission (SEC) had jurisdiction to order Cemco Holdings to conduct a tender offer after it acquired indirect control of Union Cement Corporation (UCC) through purchasing shares in its holding company.	Cemco Holdings acquired shares in Union Cement Holdings Corporation (UCHC), a non-listed company holding 60.51% of Union Cement Corporation (UCC), a publicly listed firm. This indirect acquisition increased Cemco’s beneficial ownership in UCC from 17.03% to 53%. National Life Insurance, a minority UCC shareholder, demanded Cemco comply with the Mandatory Tender Offer Rule. After Cemco refused, National Life filed a complaint with the SEC.	Statutory Construction
Adasa vs. Abalos (19th February 2007)	516 SCRA 261, 545 Phil. 168, G.R. No. 168617	This case involves a Petition for Review filed by Bernadette L. Adasa seeking to nullify the Court of Appeals' decision, which reversed the Department of Justice (DOJ) resolutions that had dismissed the estafa charges against her. The Court of Appeals ruled that the DOJ should not have entertained Adasa's petition for review since she had already been arraigned, and the trial court's dismissal of the case was void as it relied solely on the DOJ's resolutions.	The case originated from two complaints filed by Cecille S. Abalos against Bernadette L. Adasa for estafa, alleging that Adasa encashed two checks without her consent. The Office of the City Prosecutor of Iligan City found probable cause and filed criminal cases against Adasa. Adasa sought reinvestigation, and the DOJ later reversed the prosecutor's resolution, leading to the withdrawal of the charges. The trial court dismissed the case based on the DOJ's resolution, but the Court of Appeals reversed this decision, prompting Adasa to file a Petition for Review with the Supreme Court.	Statutory Construction
Balagtas Multi-Purpose Cooperative, Inc. vs. Court of Appeals (27th October 2006)	505 SCRA 654, 536 Phil 511, G.R. No. 159268	The Supreme Court upheld the requirement for cooperatives to post an appeal bond when challenging labor-related decisions before the National Labor Relations Commission (NLRC), rejecting the argument that the Cooperative Code exempts them. The exemption under Article 62(7) applies only to appeals from "inferior courts" (judicial courts), not quasi-judicial bodies like the NLRC.	Josefina Hipolito-Herrero was hired by Balagtas Multi-Purpose Cooperative in 1991. After closing a branch office in 1994, she resigned and later filed a complaint for illegal dismissal and unpaid benefits. The Labor Arbiter ruled in her favor, ordering Balagtas to pay backwages, separation pay, and 13th-month pay. Balagtas appealed to the NLRC but refused to post the required bond, citing Article 62(7) of the Cooperative Code. The NLRC and Court of Appeals rejected this argument.	Statutory Construction
Aquino vs. Quezon City (3rd August 2006)	497 SCRA 497, 529 Phil. 486, G.R. No. 137534, G.R. No. 138624	This case involves consolidated petitions challenging the validity of auction sales conducted by the Quezon City government due to real property tax delinquencies. Petitioners argued that their properties were sold without proper notice, violating the notice requirements under Presidential Decree No. 464 (Real Property Tax Code). The Supreme Court ultimately upheld the validity of these sales, ruling that procedural due process requirements were sufficiently met.	G.R. No. 137534 (Aquino Case): The Aquino spouses' 612-square meter lot in East Avenue Subdivision, Diliman, Quezon City, was sold in 1984 for non-payment of property taxes from 1975 to 1982. They withheld payment as a protest against the Marcos regime. G.R. No. 138624 (Torrado Case): A 407-square meter property at No. 20 North Road, Cubao, Quezon City, owned by Solomon Torrado, was sold in 1983 due to unpaid property taxes from 1976 to 1982. Notices were sent to an insufficient address, "Butuan City," causing them to be undelivered.	Statutory Construction
Senate of the Philippines vs. Ermita (20th April 2006)	488 SCRA 1, 522 Phil. 1, G.R. No. 169777, G.R. No. 169659, G.R. No. 169660, G.R. No. 169667, G.R. No. 169834, G.R. No. 171246	The Supreme Court partially granted petitions challenging Executive Order No. 464, declaring Sections 2(b) and 3 void while upholding Sections 1 and 2(a). The case examined the constitutionality of E.O. 464 which required executive officials to secure presidential consent before appearing in congressional inquiries, balancing executive privilege against Congress' power of inquiry and the public's right to information.	The case arose from several Senate investigations where executive officials failed to appear, citing E.O. 464 which President Gloria Macapagal-Arroyo issued requiring executive department officials to secure presidential consent before appearing in congressional inquiries. This led to multiple petitions challenging the constitutionality of E.O. 464.	Constitutional Law I Philosophy of Law Statutory Construction
Commissioner of Internal Revenue vs. PLDT (15th December 2005)	478 SCRA 61, 514 Phil. 255, G.R. No. 140230	The Supreme Court partially granted the BIR Commissioner’s petition, ruling that PLDT’s franchise tax under RA 7082 did not exempt it from indirect taxes (e.g., VAT) on importations but allowed a refund for erroneously collected advance sales and compensating taxes, minus unpaid VAT.	PLDT sought a tax refund/credit for indirect taxes paid on imported equipment, citing Section 12 of RA 7082. The BIR and lower courts disagreed on whether the franchise’s “in lieu of all taxes” clause covered indirect taxes.	Statutory Construction
Abakada Guro Party List vs. Ermita (1st September 2005)	469 SCRA 14, 506 Phil. 1, G.R. No. 168056, G.R. No. 168207, G.R. No. 168461, G.R. No. 168463, G.R. No. 168730	This case involves a constitutional challenge against Republic Act No. 9337 (Expanded Value Added Tax Law), particularly provisions allowing the President to increase the VAT rate from 10% to 12% based on specific economic conditions. The Supreme Court upheld the law’s constitutionality, ruling that it did not constitute an undue delegation of legislative power.	Republic Act No. 9337 (Expanded VAT Law) was enacted to address the Philippines’ fiscal deficit by increasing government revenue through an expanded VAT system. Several petitions challenged its constitutionality, particularly the provisions authorizing the President to increase the VAT rate, arguing that this was an undue delegation of legislative power.	Philosophy of Law Statutory Construction
Coconut Oil Refiners Association, Inc. vs. Torres (29th July 2005)	465 SCRA 47, 503 Phil. 42, G.R. No. 132527	This case involves a petition challenging the constitutionality of certain executive issuances that allowed tax and duty-free privileges within the Subic Special Economic Zone (SSEZ) and Clark Special Economic Zone (CSEZ). Petitioners argued that these issuances constituted executive lawmaking, violated the equal protection clause, and were contrary to Republic Act No. 7227. The Supreme Court partially granted the petition, declaring certain provisions invalid for exceeding statutory authority while upholding others as consistent with legislative intent.	Republic Act No. 7227 (Bases Conversion and Development Act of 1992) aimed to convert former U.S. military bases into productive economic zones to promote development in Central Luzon. It created the Subic Special Economic Zone (SSEZ) with tax incentives but did not explicitly extend these privileges to other zones like Clark. Several executive issuances, including Executive Orders No. 80 and 97-A, sought to implement these incentives in both SSEZ and CSEZ, prompting legal challenges from businesses outside these zones.	Statutory Construction
City of Manila vs. Laguio, Jr. (12th April 2005)	455 SCRA 308, 495 Phil. 289, G.R. No. 118127	The Supreme Court affirmed the lower court's decision, declaring Ordinance No. 7783 of the City of Manila, which prohibited the operation of certain businesses providing specific forms of amusement, entertainment, services, and facilities in the Ermita-Malate area, as unconstitutional and void due to its infringement on due process, equal protection, and for being ultra vires.	Malate Tourist Development Corporation (MTDC) questioned the validity of Ordinance No. 7783, which included motels and inns among the prohibited establishments in the Ermita-Malate area, arguing it was unconstitutional and beyond the City Council's powers.	Constitutional Law II Statutory Construction
Commissioner of Internal Revenue vs. Michel J. Lhuillier Pawnshop, Inc (15th July 2003)	406 SCRA 178, 453 Phil. 1043, G.R. No. 150947	The Supreme Court ruled that pawnshops are not classified as “lending investors” under the National Internal Revenue Code (NIRC) and thus not subject to a 5% percentage tax on gross income. The Bureau of Internal Revenue’s (BIR) Revenue Memorandum Order (RMO) No. 15-91 and Revenue Memorandum Circular (RMC) No. 43-91 imposing the tax were declared invalid.	The BIR sought to impose a 5% lending investor’s tax on pawnshops through administrative issuances (RMO No. 15-91 and RMC No. 43-91). Michel J. Lhuillier Pawnshop challenged the assessment, arguing pawnshops were distinct from lending investors and the BIR overstepped its rulemaking authority.	Statutory Construction
Buena Obra vs. Social Security System (9th April 2003)	401 SCRA206, 449 Phil. 200, G.R. No. 147745	The Supreme Court ruled that Maria Buena Obra’s claim for employees’ compensation benefits for her husband’s work-related death due to myocardial infarction was not time-barred and was compensable, reversing lower court decisions that denied her claim based on prescription and lack of causal connection.	Juanito Buena Obra, a dump truck driver for 24 years, died of a heart attack at work in 1988. His widow filed for SSS death benefits but learned about EC benefits a decade later. The SSS/ECC rejected her claim, alleging prescription and lack of work connection.	Statutory Construction
Commission on Audit of the Province of Cebu vs. Province of Cebu (29th November 2001)	371 SCRA 196, 422 Phil. 519, G.R. No. 141386	This case involves the issue of whether the salaries and personnel-related benefits of public school teachers hired for extension classes, as well as college scholarship grants, can be charged to the Special Education Fund (SEF) of Cebu Province. The Supreme Court ruled that while the salaries and benefits of teachers for extension classes are chargeable to the SEF, expenses for college scholarships are not and must be charged to the province's General Fund.	The case arose from Notices of Suspension issued by the Commission on Audit (COA) to Cebu Province after it charged teacher salaries and scholarship expenses to its SEF. The province filed a petition for declaratory relief with the Regional Trial Court (RTC), which ruled in favor of Cebu Province. COA elevated the case to the Supreme Court.	Statutory Construction
Estrada vs. Sandiganbayan (19th November 2001)	369 SCRA 394, 421 Phil. 290, G.R. No. 148560	The case involves former President Joseph Ejercito Estrada’s constitutional challenge against Republic Act No. 7080 (the Plunder Law), arguing that it is vague and violates his rights to due process. The Supreme Court ruled that the law is constitutional, upholding the validity of the plunder charges against him.	Joseph Ejercito Estrada, the former President of the Philippines, was charged with plunder under Republic Act No. 7080 for allegedly amassing ill-gotten wealth exceeding Php 50 million through various illegal means. He challenged the law’s constitutionality, claiming it was vague, abolished the requirement of proving guilt beyond a reasonable doubt, and did away with the element of mens rea.	Philosophy of Law Statutory Construction
Benedicto vs. Court of Appeals (4th September 2001)	364 SCRA 334, 416 Phil. 722, G.R. No. 125359	This case involves Roberto S. Benedicto and Hector T. Rivera's petition challenging the denial of their motion to quash several criminal cases for violations of Central Bank Circular No. 960. The Supreme Court upheld the rulings of the lower courts denying the motion to quash, finding no grave abuse of discretion and ruling that the repeal of Circular No. 960 did not extinguish criminal liability due to saving clauses in subsequent circulars.	The case arose from multiple criminal charges filed against Benedicto and Rivera for failing to report foreign exchange earnings as required by Central Bank Circular No. 960. The petitioners argued that their liability was extinguished due to the circular's repeal and other defenses such as prescription and immunity under a compromise agreement with the government.	Statutory Construction
Del Mar vs. Philippine Amusement and Gaming Corporation (29th November 2000)	346 SCRA 485, 400 Phil. 307, G.R. No. 138298, G.R. No. 138982	The Supreme Court ruled that PAGCOR’s legislative franchise under Presidential Decree No. 1869 does not include the authority to operate jai-alai games. Petitioners, as legislators and taxpayers, challenged PAGCOR’s jai-alai operations, arguing it lacked a valid franchise. The Court granted the petitions, enjoining PAGCOR and its partners from managing jai-alai.	PAGCOR began operating jai-alai in 1999 based on legal opinions from the DOJ, OSG, and OGCC. Petitioners contested this, alleging PAGCOR exceeded its franchise. The cases were consolidated due to overlapping constitutional and statutory issues.	Statutory Construction
Heirs of Alberto Suguitan vs. City of Mandaluyong (14th March 2000)	328 SCRA 137, 384 Phil. 676, G.R. No. 135087	The Supreme Court ruled that a local government unit (LGU) must enact an ordinance—not merely pass a resolution—to validly exercise eminent domain under the Local Government Code. The City of Mandaluyong’s attempt to expropriate private property for a medical center expansion using a resolution was declared invalid.	The City of Mandaluyong sought to expropriate Alberto Suguitan’s property for expanding the Mandaluyong Medical Center using a 1994 resolution. Suguitan challenged this, arguing it violated procedural requirements under the Local Government Code.	Statutory Construction
Liang vs. People (28th January 2000)	323 SCRA 692, G.R. No. 125865	The Philippine Supreme Court denied immunity to an Asian Development Bank (ADB) economist charged with grave oral defamation, ruling that criminal acts like slander fall outside official duties protected by international agreements. The Court emphasized due process for the prosecution and confirmed that preliminary investigations aren’t required for cases within Metropolitan Trial Court (MeTC) jurisdiction.	Jeffrey Liang, an ADB employee, was charged with defaming a colleague. The MeTC initially dismissed the case based on a DFA protocol letter asserting immunity, but the RTC reversed this decision.	Statutory Construction
Commissioner of Internal Revenue vs. Court of Appeals (23rd February 1999)	303 SCRA 508, 363 Phil. 130, G.R. No. 107135	The Supreme Court upheld the Court of Appeals and Court of Tax Appeals’ decisions, ruling that sales taxes paid by Central Vegetable Manufacturing Co., Inc. (CENVOCO) on containers and packaging materials for its milled products could be credited against its deficiency miller’s tax, as packaging materials are not “raw materials used in the milling process” under Section 168 of the National Internal Revenue Code (NIRC).	CENVOCO, a manufacturer of coconut oil and related products, paid sales taxes on containers and packaging materials for its edible oil in 1986. The Bureau of Internal Revenue (BIR) later assessed a deficiency miller’s tax and disallowed the sales tax credit, leading CENVOCO to challenge the assessment. The Court of Tax Appeals (CTA) and Court of Appeals (CA) ruled in favor of CENVOCO, prompting the BIR to appeal to the Supreme Court.	Statutory Construction
Municipality of Parañaque vs. V.M. Realty Corporation (20th July 1998)	292 SCRA 678, 354 Phil. 684, G.R. No. 127820	The Supreme Court ruled that a local government unit (LGU) must pass an ordinance, not a mere resolution, to exercise the power of eminent domain under the Local Government Code (RA 7160). Additionally, the principle of res judicata does not forever bar the exercise of eminent domain if legal requirements are subsequently met.	The Municipality of Parañaque sought to expropriate private property owned by V.M. Realty Corporation for a socialized housing project. The complaint was filed based on a municipal council resolution, not an ordinance. Previously, a similar expropriation case involving the same property had been dismissed with prejudice.	Statutory Construction
Arroyo vs. De Venecia (14th August 1997)	277 SCRA 268, 343 Phil. 42, G.R. No. 127255	Petitioners, members of the House of Representatives, challenged the validity of Republic Act No. 8240, which imposed "sin taxes" on beer and cigarettes, alleging that the law was passed in violation of House rules. The Supreme Court dismissed the petition, ruling that the alleged violations were internal procedural matters and not constitutional violations, and upheld the enrolled bill doctrine.	The case arose from the passage of R.A. No. 8240, which amended the National Internal Revenue Code to impose specific taxes on beer and cigarettes. Petitioners, members of the House of Representatives, claimed that the law was passed in violation of House rules, particularly regarding the approval of the conference committee report and the handling of quorum issues.	Statutory Construction
Santiago vs. Commission on Elections (19th March 1997)	270 SCRA 106, 336 Phil. 848, G.R. No. 127325	This case challenged the legality of a people’s initiative to amend the 1987 Constitution’s term limits for elected officials. The Supreme Court ruled that Republic Act (R.A.) No. 6735 was insufficient to implement constitutional amendments via initiative, voided COMELEC Resolution No. 2300, and dismissed the petition for lack of jurisdiction.	Private respondent Jesus Delfin filed a petition with the COMELEC to lift term limits for elected officials via people’s initiative under Article XVII of the Constitution. Petitioners, including Senator Miriam Defensor Santiago, argued this required a specific enabling law, which Congress had not passed.	Statutory Construction
Manila Prince Hotel vs. GSIS (3rd February 1997)	267 SCRA 408, G.R. No. 122156	This landmark case interprets the "Filipino First" policy in the 1987 Constitution, specifically regarding the sale of shares in the Manila Hotel Corporation. The Supreme Court ruled that the constitutional provision giving preference to qualified Filipinos in the grant of rights, privileges, and concessions covering the national economy and patrimony is self-executing and applies to the privatization of the Manila Hotel.	The case revolves around the privatization of the Manila Hotel, a historic landmark and cultural icon in the Philippines. GSIS, as the owner, initiated a bidding process to sell 51% of the shares in MHC. The bidding attracted both local and foreign investors, with a Malaysian firm emerging as the highest bidder. The petitioner, a Filipino corporation, sought to invoke the "Filipino First" policy enshrined in the Constitution to match the winning bid and acquire the shares.	Constitutional Law I Statutory Construction
Filoteo, Jr. vs. Sandiganbayan (16th October 1996)	G.R. No. 79543	Jose D. Filoteo Jr., a police officer, was convicted by the Sandiganbayan for masterminding the 1982 hijacking of a postal van containing checks and warrants. The Supreme Court upheld his guilt but reclassified the crime from brigandage under PD 532 to robbery under the Revised Penal Code, reducing his sentence. The Court ruled his uncounselled 1982 confession admissible under the 1973 Constitution’s standards and rejected claims of torture, illegal arrest, and insufficient evidence.	Filoteo, accused of leading a syndicate of police and military personnel in hijacking a postal van, challenged his Sandiganbayan conviction. The case centered on constitutional rights during custodial investigations, retroactivity of constitutional guarantees, and the distinction between brigandage and robbery.	Statutory Construction
Mustang Lumber, Inc. vs. Court of Appeals (18th June 1996)	257 SCRA 430, 327 Phil. 214, G.R. No. 104988, G.R. No. 106424, G.R. No. 123784	This case involves the seizure of lumber by the Department of Environment and Natural Resources (DENR) from Mustang Lumber, Inc., allegedly for failure to produce required legal documents proving the legitimacy of the lumber’s source. The Supreme Court ultimately ruled on the legality of the seizure, scope of forest laws under Presidential Decree (P.D.) No. 705, as amended, and the inclusion of lumber within "timber" under these laws.	The case arose from DENR's seizure of lumber stockpiles from Mustang Lumber, Inc., claiming the company failed to present necessary documents proving the legal acquisition and transport of the forest products. The company contested the seizure as illegal and argued that "lumber" does not fall under the punishable scope of P.D. No. 705.	Statutory Construction
Fariñas vs. Barba (19th April 1996)	256 SCRA 396, 326 Phil. 416, G.R. No. 116763	A vacancy in the San Nicolas Sangguniang Bayan led to conflicting appointments by the Provincial Governor and Municipal Mayor. The Supreme Court ruled that the Governor has the authority to appoint replacements for non-partisan vacancies but must follow the Sanggunian’s recommendation.	Carlito Domingo (non-partisan Sangguniang Bayan member) resigned, triggering a dispute over appointment authority between Governor Farinas and Mayor Barba.	Statutory Construction
Fernandez vs. National Labor Relations Commission (28th February 1994)	230 SCRA 460, 300 Phil. 486, G.R. No. 106090	Ricardo Fernandez, a welder employed by construction firm D.M. Consunji, Inc., claimed illegal dismissal after his termination due to project completion. The Supreme Court upheld the NLRC’s reversal of the Labor Arbiter’s decision, ruling Fernandez was a project employee without entitlement to reinstatement or backwages.	Fernandez worked for D.M. Consunji from 1974 to 1986 across multiple projects. The company argued his termination resulted from project completion, while Fernandez alleged indefinite employment. The Labor Arbiter initially ruled for Fernandez, but the NLRC reversed the decision.	Statutory Construction