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CASE 2016-0001: MARY GRACE NATIVIDAD S. POE- LLAMANZARES, Petitioner,  -versus COMMISSION. ON ELECTIONS AND ESTRELLA C. ELAMPARO, Respondents, (G.R. NO. 221697); MARY GRACE NATIVIDAD S. POELLAMANZARES, Petitioner, -versus COMMISSION ON ELECTIONS, FRANCISCO S. TATAD, ANTONIO P. CONTRERAS AND AMADO D. VALDEZ,  G.R. Nos. 221698-700 (08 MARCH 2016, PEREZ, J.) (BRIEF TITLE: POE-LLAMANZARES VS. COMELEC ET AL)

 

DISPOSITIVE:

                                                                                                   

WHEREFORE, the petition is GRANTED. . . . .

SO ORDERED. “

 

DOCTRINES:

ON CITIZENSHIP:

 

”It is apparent from the enumeration of who are citizens under the present Constitution that there are only two classes of citizens: (1) those who are natural-born and (2) those who are naturalized in accordance with law. A citizen who is not a naturalized Filipino, ie., did not have to undergo the process of naturalization to obtain Philippine citizenship, necessarily is a natural-born Filipino. Noteworthy is the absence in said enumeration of a separate category for persons who, after losing Philippine citizenship, subsequently reacquire it. The reason therefor is clear: as to such persons, they would either be natural-born or naturalized depending on the reasons for the loss of their citizenship and the mode prescribed by the applicable law for the reacquisition thereof. As respondent Cruz was not required by law to go through naturalization proceedings in order to reacquire his citizenship, he is perforce a naturalborn Filipino. As such, he possessed all the necessary qualifications to be elected as member of the House of Representatives.146

The COMELEC cannot reverse a judicial precedent. That is reserved to this Court. And while we may always revisit a doctrine, a new rule reversing standing doctrine cannot be retroactively applied. In Morales v. Court of Appeals and Jejomar Erwin S. Binay, Jr., 147 where we decreed reversed the condonation doctrine, we cautioned that it “should be prospective in application for the reason that judicial decisions applying or interpreting the laws of the Constitution, until reversed, shall form part of the legal system of the Philippines.” This Court also said that “while the future may ultimately uncover a doctrine’s error, it should be, as a general rule, recognized as good law prior to its abandonment. Consequently, the people’s reliance thereupon should be respected.”148

…………………….

 

ON RESIDENCY:

 

“In sum, the COMELEC, with the same posture of infallibilism, virtually ignored a good number of evidenced dates all of which can evince animus manendi to the Philippines and animus non revertedi to the United States of America. The veracity of the events of coming and staying home was as much as dismissed as inconsequential, the focus having been fixed at the petitioner’s “sworn declaration in her COC for Senator” which the COMELEC said “amounts to a declaration and therefore an admission that her residence in the Philippines only commence sometime in November 2006”; such that “based on this declaration, [petitioner] fails to meet the residency requirement for President.” This conclusion, as already shown, ignores the standing jurisprudence that it is the fact of residence, not the statement of the person that determines residence for purposes of compliance with the constitutional requirement of residency for election as President. It ignores the easily researched matter that cases on questions of residency have been decided favorably for the candidate on the basis of facts of residence far less in number, weight and substance than that presented by petitioner.169 It ignores, above all else, what we consider as a primary reason why petitioner cannot be bound by her declaration in her COC for Senator which declaration was not even considered by the SET as an issue against her eligibility for Senator. When petitioner made the declaration in her COC for Senator that she has been a resident for a period of six ( 6) years and six (6) months counted up to the 13 May 2013 Elections, she naturally had as reference the residency requirements for election as Senator which was satisfied by her declared years of residence. It was uncontested during the oral arguments before us that at the time the declaration for Senator was made, petitioner did not have as yet any intention to vie for the Presidency in 2016 and that the general public was never made aware by petitioner, by word or action, that she would run for President in 2016. Presidential candidacy has a length-of-residence different from that of a senatorial candidacy. There are facts of residence other than that which was mentioned in the COC for Senator. . . ”

 

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SCD-2016-0001-POE

 

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CASE 2015-0006: REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS, PETITIONERS, -VERSUS – ARLENE R. SORIANO, RESPONDENT (G.R. NO. 211666, 25 FEBRUARY 2015, PERALTA, J.) SUBJECTS: EXPROPRIATION; INTEREST RATE; CAPITAL GAINS TAX; DOCUMENTARY STAMP TAX; CONSEQUENTIAL DAMAGES (BRIEF TITLE: REPUBLIC VS. SORIANO)

 

DISPOSITIVE:

 

“WHEREFORE, premises considered, the instant pet1t10n 1s PARTIALLY GRANTED. The Decision and Order, dated November 15, 2013 and March 10, 2014, respectively, of the Regional Trial Court, Valenzuela City, Branch 270, in Civil Case No. 140-V-10 are hereby MODIFIED, in that the imposition of interest on the payment of just compensation as well as the award of consequential damages are deleted. In addition, respondent Arlene R. Soriano is ORDERED to pay for the capital gains tax due on the transfer of the expropriated property, while the documentary stamp tax, transfer tax, and registration fee shall be for the account of petitioner.

 

SO ORDERED.”

 

SUBJECTS/DOCTRINES/DIGEST:

 

PETITIONER CONTENDS THAT THE PAYMENT TO RESPONDENT IS NOT FOREBEARANCE OF MONEY OR CREDIT BUT PAYMENT OF JUST COMPENSATION FOR EXPROPRIATED PROPERTY. THEREFORE THE IMPOSITION OF 12% INTEREST HAS NO BASIS. RATHER ART. 2209 OF THE CIVIL CODE APPLIES WHICH FIXES THE INTEREST AT 6% PER ANNUM. IS THIS CONTENTION CORRECT?

 

NO.

 

THE RULING ON NATIONAL POWER CORPORATION V. ANGAS HAS ALREADY BEEN OVERTURNED BY THE RULING IN REPUBLIC V. COURT OF APPEALS, WHEREIN THE SUPREME COURT HELD THAT THE PAYMENT OF JUST COMPENSATION FOR THE EXPROPRIATED PROPERTY AMOUNTS TO AN EFFECTIVE FORBEARANCE ON THE PART OF THE STATE.

 

IF PAYMENT OF JUST COMPENSATION IS FORBEARANCE WHAT IS THE APPLICABLE INTEREST?

 

6% PER ANNUM.

 

IN LINE WITH THE RECENT CIRCULAR OF THE MONETARY BOARD OF THE BANGKO SENTRAL NG PILIPINAS (BSP-MB) NO. 799, SERIES OF 2013, EFFECTIVE JULY 1, 2013, THE PREVAILING RATE OF INTEREST FOR LOANS OR FORBEARANCE OF MONEY IS SIX PERCENT (6%) PER ANNUM, IN THE ABSENCE OF AN EXPRESS CONTRACT AS TO SUCH RATE OF INTEREST.”

 

IS THE IMPOSITION OF INTEREST WARRANTED IN THIS CASE?

 

NO BECAUSE PETITIONER INCURRED NO DELAY IN THE PAYMENT OF JUST COMPENSATION.

 

AS EVIDENCED BY THE ACKNOWLEDGMENT RECEIPT SIGNED BY THE BRANCH CLERK OF COURT, PETITIONER WAS ABLE TO DEPOSIT WITH THE TRIAL COURT THE AMOUNT REPRESENTING THE ZONAL VALUE OF THE PROPERTY BEFORE ITS TAKING.

 

ARE CONSEQUENTIAL DAMAGES PROPER IN THIS CASE?

 

NO BECAUSE THE ENTIRE AREA OF THE SUBJECT PROPERTY AND NOT ONLY A PORTION THEREOF IS EXPROPRIATED.

 

CONSEQUENTIAL DAMAGES ARE AWARDED IF AS A RESULT OF THE EXPROPRIATION, THE REMAINING PROPERTY OF THE OWNER SUFFERS FROM AN IMPAIRMENT OR DECREASE IN VALUE.

 

PETITIONER CONTENDS THAT IT IS THE PROPERTY OWNER THAT IS LIABLE FOR CAPITAL GAINS TAX AND DOCUMENTARY STAMP TAX. IS THIS CONTENTION CORRECT.

 

RESPONDENT LAND OWNER IS LIABLE FOR CAPITAL GAINS TAX BECAUSE IT HAS BEEN HELD THAT SINCE CAPITAL GAINS IS A TAX ON PASSIVE INCOME, IT IS THE SELLER, NOT THE BUYER, WHO GENERALLY WOULD SHOULDER THE TAX. ALSO, THE BIR, IN ITS BIR RULING NO. 476-2013, DATED DECEMBER 18, 2013, CONSTITUTED THE DPWH AS A WITHHOLDING AGENT TO WITHHOLD THE SIX PERCENT (6%) FINAL WITHHOLDING TAX IN THE EXPROPRIATION OF REAL PROPERTY FOR INFRASTRUCTURE PROJECTS.

 

BUT PETITIONER IS LIABLE FOR FOR DOCUMENTARY STAMP TAX. UNDER THE NIRC BOTH BUYER AND SELLER ARE HELD LIABLE UNLESS THERE IS AN AGREEMENT. BUT ACCORDING TO PETITIONER’S CITIZEN’S CHARTER,28 WHICH FUNCTIONS AS A GUIDE FOR THE PROCEDURE TO BE TAKEN BY THE DPWH IN ACQUIRING REAL PROPERTY THROUGH EXPROPRIATION UNDER RA 8974 ISSUED BY PETITIONER DPWH ITSELF ON DECEMBER 4, 2013, EXPLICITLY PROVIDES THAT THE DOCUMENTARY STAMP TAX, TRANSFER TAX, AND REGISTRATION FEE DUE ON THE TRANSFER OF THE TITLE OF LAND IN THE NAME OF THE REPUBLIC SHALL BE SHOULDERED BY THE IMPLEMENTING AGENCY OF THE DPWH.

 

TO READ THE DECISION, JUST CLICK/DOWNLOAD THE FILE BELOW.

 SCD-2015-0006-FEB-2015-SORIANO

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TRIVIA 0041: WHO IS GRACE PO?

TRIVIA 0041: WHO IS GRACE PO?

 

FULL NAME:           

 

MARY GRACE SONORA POE-LLAMANZARES

 

DATE OF BIRTH:           

 

03 SEPTEMBER 1968

 

PLACE OF BIRTH:

 

ILOILO CITY

 

PARENTS:

 

FERNANDO POE, JR. AND SUSAN ROCES

 

SIBLINGS:

LOVI POE, RONNIAN POE

 

SPOUSE:

 

TEODORO MISAEL LLAMANZARES (MARRIED IN 1991)

 

CHILDREN:

 

HANNA LLAMANZARES, NIKKA LLAMANZARES AND BRIAN LLAMANZARES

 

EDUCATION:

 

UNIVERSITY OF THE PHILIPPINES, BOSTON COLLEGE

 

WORK:

 

CHAIRPERSON OF THE MOVIE AND TELEVISION REVIEW AND CLASSIFICATION BOARD FROM 2010 TO 2012.       

                       

BEFORE HER STINT IN GOVERNMENT, SHE WORKED AT FPJ PRODUCTIONS AND FILM ARCHIVES, INC.

 

SHE ALSO WORKED IN THE UNITED STATES AS A TEACHER, A PRODUCT LIAISON OFFICER, AND A PRODUCT MANAGER.

 AS SENATOR:

RECENTLY, HAVING BEEN ELECTED AS SENATOR, SHE HAS FILED A NUMBER OF BILLS, ONE OF WHICH SEEKS TO ADDRESS THE PROBLEM OF HUNGER AND POVERTY AMONG FILIPINO SCHOOL CHILDREN THROUGH THE ESTABLISHMENT OF A STANDARD LUNCH PROGRAM IN PUBLIC SCHOOLS.