J.A.B. Bulao & Associates

CASE 2014-0014: SILICON PHILIPPINES, INC., (formerly Intel Philippines Manufacturing, Inc.), Petitioner,  – versus – COMMISSIONER OF INTERNAL REVENUE, Respondent (G.R. No.184360 & 184361); COMMISSIONER OF INTERNAL REVENUE, Petitioner, – versus – SILICON PHILIPPINES, INC.,  (G .R. No. 184384) ( 19 FEBRUARY2014, VILLARAMA, JR., J.) (BRIEF TITLE: SILICON PHILIPPINES VS. CIR)

DISPOSITIVE:

“WHEREFORE, the assailed February 18, 2008 Decision and September 2, 2008 Resolution of the Court of Tax Appeals En Banc in CTA E.B. No. 219 and the assailed February 20, 2008 Decision and September 2, 2008 Resolution of the Court of Tax Appe~ls En Banc in CTA E.B. No. 209 are REVERSED and SET ASIDE. Silicon’s judicial claims for refund for the 1st quarter of 1999 and the 2nd quarter of 2000 through its petitions for review docketed as CTA  Case Nos. 6263 and 6493 filed with the Court of Tax Appeals are hereby DISMISSED for having been filed out of time.

No pronouncement as to costs.

SO ORDERED.”

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SCD-2014-0014-FEB 2014-SILICON

CASE 2014-0013: EMILIO A. GONZALES III, , Petitioner, -versus- OFFICE OF THE PRESIDENT OF THE PHILIPPINES, ACTING THROUGH AND REPRESENTED BY EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR., SENIOR DEPUTY EXECUTIVE SECRETARY JOSE AMOR M. AMORANDO, OFFICER-IN-CHARGE – OFFICE OF THE DEPUTY EXECUTIVE SECRETARY FOR LEGAL AFFAIRS, ATTY. RONALDO A. GERON, DIR. ROWENA TURIN GAN-SANCHEZ, AND ATTY. CARLITO D. CATA YONG, Respondents. (G.R. NO. 196231);WENDELL BARRERAS-SULIT Petitioner, -versus- ATTY. PAQUITO N. OCHOA, JR., IN HIS CAPACITY AS EXECUTIVE SECRETARY, OFFICE OF THE PRESIDENT, ATTY. DENNIS F. ORTIZ, ATTY. CARLO D. SULAY AND ATTY. FROILAND. MONTALBAN, JR., IN THEIR CAPACITIES AS CHAIRMAN AND MEMBERS OF OFFICE OF MALACANANG LEGAL AFFAIRS, Respondents (G.R. NO. 196232) ( 28 JANUARY 2014, BRION, J.)

DISPOSITIVE:

“III. SUMMARY OF VOTING

In the voting held on January 28, 2014, by a vote of 8-7, 108 the Court resolved to reverse its September 4, 2012 Decision insofar as petitioner Gonzales is concerned (G.R. No. 196231). We declared Section 8(2) of RA No. 6770 unconstitutional by granting disciplinary jurisdiction to the President over a Deputy Ombudsman, in violation of the independence of the Office of the Ombudsman.

However, by another vote of 8-7, 109 the Court resolved to maintain the validity of Section 8(2) of RA No. 6770 insofar as Sulit is concerned. The Court did not consider the Office of the Special Prosecutor to be constitutionally within the Office of the Ombudsman and is, hence, not entitled to the independence the latter enjoys under the Constitution.

WHEREFORE, premises considered, the Court resolves to declare Section 8(2) UNCONSTITUTIONAL. This ruling renders any further ruling on the dismissal of Deputy Ombudsman Emilio Gonzales III unnecessary, but is without prejudice to the power of the Ombudsman to conduct an administrative investigation, if warranted, into the possible administrative liability of Deputy Ombudsman Emilio Gonzales III under pertinent Civil Service laws, rules and regulations.

SO ORDERED.”

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SCD-2014-0013-JAN 2014-TRO-EMILIO GONZALES AND WENDELL SULIT

SC-2014-0012: EXTENSION OF TRO RE POWER RATE HIKE (G.R. No. 210245 (Bayan Muna Representatives Neri Javier Colmenares and Carlos lsagani Zarate, et al. vs. Energy Regulatory Commission, et al.); G~R. No. 210255 (National Association of Electricity Consumers for Reforms, represented by Petronilo L. Ilagan, et al. vs. Manila Electric Company, et al.); and G.R. No. 210502 (Manila Electric Company vs. Philippine Electricity Market Corporation, et al.) (18 FEBRUARY 2014, EN BANC)

DISPOSITIVE:

“Acting on the Urgent Motion for Extension of Temporary Restraining Order and/or Preliminary Injunction dated February 12, 2014 filed by counsel for petitioners in G.R. Nos. 210245 and 210255 and the Urgent Manifestation and Motion dated February 14, 2014 filed by counsel for MERALCO, the Court Resolved to

(a)               EXTEND the TEMPORARY RESTRAINING ORDER issued on December 23, 2013 for another period of sixty ( 60) days or until April 22, 2014;

(b)               GRANT a TEMPORARY RESTRAINING ORDER, effective immediately and for a period ending on April · 22, 2014, enjoining the generating companies, specifically Masinloc Power Partners Co. Ltd. c/o AES Philippines, San Miguel Energy Corporation, South’ Premiere Power Corporation, First Gas Power Corporation and National Grid Corporation of the Philippines, from demanding and collecting the deferred amounts representing the affected costs based on the matters raised in MERALCO’s December 5, 2013 letter; and

(c)               GRANT a TEMPORARY RESTRAINING ORDER, effective immediately and for a period ending on April 22, 2014, enJommg the Philippine Electricity Market Corporation from demanding and collecting the deferred amounts representing the affected costs based on the matters raised in MERALCO’s December 5, 2013 letter.”

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SCD-2014-0012-JAN 2014-TRO-POWER RATE HIKE