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TOLENTINO V SECRETARY OF FINANCE 235 SCRA 630, 1994A Case Report

Submitted by: MA. BERNA JOYCE M. SILVANO 3D

Submitted to: ATTY. NICASIO C. CABANEIRO

July 9, 2012

TOLENTINO V SECRETARY OF FINANCE 235 SCRA 630, 1994

INTRODUCTION

In this case are motions seeking reconsideration of the decision dismissing the petitions filed for the DECLARATION OF UNCONSTITUTIONALITY OF R.A. NO. 7716, OTHERWISE KNOWN AS THE EXPANDED VALUE-ADDED TAX LAW. The motions, of which there are 10 in all, have been filed by the several petitioners in these cases, with the exception of the Philippine Educational Publishers Association, Inc. and the Association of Philippine Booksellers, petitioners in G.R. No. 115931. The related cases are the following:

1. G.R. No. 115455 October 30, 1995, ARTURO M. TOLENTINO, petitioner,vs. THE SECRETARY OF FINANCE and THE COMMISSIONER OF INTERNAL REVENUE, respondents.

2. G.R.

No. 115525 October 30, 1995, JUAN T. DAVID, petitioner, vs. TEOFISTO T. GUINGONA, JR., as Executive Secretary; ROBERTO DE OCAMPO, as Secretary of Finance; LIWAYWAY VINZONS-CHATO, as Commissioner of Internal Revenue; and their AUTHORIZED AGENTS OR REPRESENTATIVES, respondents.

3. G.R. No. 115543 October 30, 1995, RAUL S. ROCO and the INTEGRATED BAR OFTHE PHILIPPINES, petitioners, vs. THE SECRETARY OF THE DEPARTMENT OF FINANCE; THE COMMISSIONERS OF THE BUREAU OF INTERNAL REVENUE AND BUREAU OF CUSTOMS, respondents.

4. G.R. No. 115544 October 30, 1995, PHILIPPINE PRESS INSTITUTE, INC.; EGPPUBLISHING CO., INC.; KAMAHALAN PUBLISHING CORPORATION; PHILIPPINE JOURNALISTS, INC.; JOSE L. PAVIA; and OFELIA L. DIMALANTA, petitioners, vs. HON. LIWAYWAY V. CHATO, in her capacity as Commissioner of Internal Revenue; HON. TEOFISTO T. GUINGONA, JR., in his capacity as Executive Secretary; and HON. ROBERTO B. DE OCAMPO, in his capacity as Secretary of Finance, respondents.

5. G.R. No. 115754 October 30, 1995, CHAMBER OF REAL ESTATE AND BUILDERSASSOCIATIONS, INC., (CREBA), petitioner, vs. INTERNAL REVENUE, respondent. THE COMMISSIONER OF

6. G.R. No. 115781 October 30, 1995, KILOSBAYAN, INC., JOVITO R. SALONGA,CIRILO A. RIGOS, ERME CAMBA, EMILIO C. CAPULONG, JR., JOSE T. APOLO, EPHRAIM TENDERO, FERNANDO SANTIAGO, JOSE ABCEDE, CHRISTINE TAN, FELIPE L. GOZON, RAFAEL G. FERNANDO, RAOUL V. VICTORINO, JOSE

CUNANAN, QUINTIN S. DOROMAL, MOVEMENT OF ATTORNEYS FOR BROTHERHOOD, INTEGRITY AND NATIONALISM, INC. ("MABINI"), FREEDOM FROM DEBT COALITION, INC., and PHILIPPINE BIBLE SOCIETY, INC. and WIGBERTO TAADA,petitioners, vs. THE EXECUTIVE SECRETARY, THE SECRETARY OF FINANCE, THE COMMISSIONER OF INTERNAL REVENUE and THE COMMISSIONER OF CUSTOMS, respondents.

7. G.R. No. 115852 October 30, 1995, PHILIPPINE AIRLINES, INC., petitioner,vs. THE SECRETARY OF FINANCE and COMMISSIONER OF INTERNAL REVENUE, respondents.

8. G.R. No. 115873 October 30, 1995, COOPERATIVE UNION OF THEPHILIPPINES, petitioner, vs. HON. LIWAYWAY V. CHATO, in her capacity as the Commissioner of Internal Revenue, HON. TEOFISTO T. GUINGONA, JR., in his capacity as Executive Secretary, and HON. ROBERTO B. DE OCAMPO, in his capacity as Secretary of Finance, respondents.

9. G.R. No. 115931 October 30, 1995, PHILIPPINE EDUCATIONAL PUBLISHERSASSOCIATION, INC. and ASSOCIATION OF PHILIPPINE BOOK SELLERS, petitioners, vs. HON. ROBERTO B. DE OCAMPO, as the Secretary of Finance; HON. LIWAYWAY V. CHATO, as the Commissioner of Internal Revenue; and HON. GUILLERMO PARAYNO, JR., in his capacity as the Commissioner of Customs, respondents.

Parties in the Case For better appreciation of this case the background of some of the parties deserves a glance: Arturo Modesto Tolentino (September 19, 1910 August 2, 2004) was a member of the senate while this case was being tried. He was a prominent political figure who briefly held the position of vice president in 1986. He is better known as the father of the Philippine archipelagic doctrine and expert on the Law of the Sea. He became part of the House of Representative and the Senate. In 1992, he successfully ran for the Senate placing on number 18 under the Nationalist People's Coalition. However, his bid for reelection in 1995 was not successful and he retired from politics.1 Teofisto Tayko Guingona, Jr. (born July 4, 1928 in San Juan, Rizal) was the Vice President of the Philippines from 2001 to 2004 during the first term of Gloria Macapagal-Arroyo. Tito was a delegate to the 1971 Constitutional Convention and when Martial Law was declared in 1972, he staunchly resisted the abuses of the regime, serving as a human rights lawyer and defender of the oppressed. He founded SANDATA and became the honorary chairman of BANDILA, two mass-based organizations dedicated to social and economic reforms. Because of his opposition to martial rule he was jailed twice, first in 1972 and then in 1978. When the dictator was ousted, the new President appointed Tito as Chairman of the Commission on Audit where he gained renown as a no-nonsense graft buster. He did not stay long in the Commission on Audit, however, for he was drafted to run for a Senate seat. He became part of the Senate but in this case he acted in his capacity as Executive Secretary.21 2

Arturo Tolentino. Wikipedia. http://en.wikipedia.org/wiki/Arturo_Tolentino. Teofisto Guingona, Jr. Wikipedia. http://en.wikipedia.org/wiki/Teofisto_Guingona,_Jr..

Raul Sagarbarria Roco (October 26, 1941 August 5, 2005) was a Senator of the country during this case. He was the standard-bearer of Aksyon Demokratiko, which he founded in 1997 as a vehicle for his presidential bids in 1998 and 2004. He was a former senator and the Secretary of the Department of Education under the presidency of Gloria Macapagal-Arroyo. He had a strong following among young voters in the Philippines, due to his efforts to promote honesty and good governance. After he passed the bar in 1965, Roco lobbied for the holding of a Constitutional Convention that aimed to amend the 1935 Philippine Constitution. He campaigned for a seat to represent his district inCamarines Sur. He won and thus became convention's youngest Bicolano delegate. From 1983 to 1985, he served as president of the Integrated Bar of the Philippines. While there, he was on the legal staff of the late Philippine Senator Benigno "Ninoy" Aquino, and he drafted the Study Now, Pay Later law. Alongside his work in law, he has also served as a film producer. In 1974, he was the executive producer of the late film director Lino Brocka's movie Tinimbang Ka Ngunit Kulang; this film won six FAMAS awards that year, including best film. Among all legislators of the Eighth Congress of the Philippines (which lasted from 19871992), he was adjudged by the Ford Foundation and the University of the Philippines Institute of Strategic and Development Studies as first in over-all performance. Roco was elected to the Senate in 1992 and 1995 serving until 2001, making many contributions that led many to recognize him as an "outstanding senator".3 Jovito "Jovy" Reyes Salonga (born June 22, 1920) was continuing his work in public service through Kilosbayan (People Action) when this case was being tried. Kilosbayan is a forum for raising political consciousness and citizens' participation in governance is a Filipino nationalist politician and lawyer, as well as a leading opposition leader during the Marcos regime from 1972, when Ferdinand Marcosdeclared martial law, until 1986, when Marcos was deposed as a result of a bloodless revolution (see People Power Revolution). Salonga was the 14th President of the Senate of the Philippines serving from 1987 to 1992.4 The Presiding Judge The Judge Presiding in this case is Justice Jose Catral Mendoza. A native of Lipa City, Justice Jose Catral Mendoza was born on August 13, 1947 to Col. Ibarra S. Mendoza, a retired PAF officer, and Teresa Catral Mendoza, a mother engaged in poultry-raising. He is the eldest of their eight children. Of his seven siblings, two are priests, two PAF generals, one PAL pilot, one a parish assistant, and the only girl, a PITC Vice-President. A law degree holder from the San Beda College of Law, he is married to the former Livia Rojas, with whom he has a son, Barleon Rojas Mendoza. After passing the 1971 Bar Examinations, he engaged in private practice and served as a legal officer of the Philippine Banking Corporation, the Manila Electric Co., and the Gokongwei Group of Companies. Before joining the Judiciary as Research Attorney in the Court of Appeals in 1977, he also served as Senior Consular Investigator in the United States Embassy. After three years, he re-entered the private sector and worked as an Associate of the Alampay Alvero Alampay Law Office before rejoining the Judiciary anew in the Supreme Court in 1985, first in the Office of Justice Nestor B. Alampay and later in that of Justice Abdulwahid A. Bidin.

3 4

Raul Roco. Wikipedia. http://en.wikipedia.org/wiki/Raul_Roco. Jovito Salonga. Wikipedia. http://en.wikipedia.org/wiki/Jovito_Salonga.

In 1989, Justice Mendoza became a member of the Bench when he was appointed Presiding Judge of Branch 26, RTC, Sta. Cruz, Laguna. In 1992, he was named Executive Judge of that station. After almost five years in the province, in 1994, he was transferred as the Presiding Judge of Branch 219, RTC, Quezon City, which was designated as a special court for heinous crimes. For his fair handling of the sensational cases assigned to him, he was nominated by the IBP, Quezon City, for the Judicial Excellence Award. The Volunteers Against Crime and Corruption (VACC) and the Crusade Against Violence (CAV) recognized and commended him on how he was dispensing justice. In 2002, the VACC bestowed on him the Outstanding Judge award. In 2003, he was appointed as the stations Executive Judge. On July 4, 2003, he was appointed Associate Justi