Evid 1st Session Print

8/9/2019 Evid 1st Session Print

http://slidepdf.com/reader/full/evid-1st-session-print 1/64

THIRD DIVISION

RAFAEL ARSENIO S. DIZON, in his capacity asthe Judicial Adinist!at"! "# the Estate "# thedeceased JOSE $. FERNANDEZ,

Petitioner,

- versus -

%O&RT OF TA' A$$EALS and%O((ISSIONEROF INTERNAL REVEN&E, Respondents.

).R. N". *+-++ Present: YNARES-SANTIAGO, Chairperson,

AUSTRIA-MARTINEZ,CICO-NAZARIO,NACURA, !ndREYES, JJ. Pro"u#$!ted:

Apri# %&, '&&(

DE%ISION

NA%H&RA, J.

)e*ore t+is Court is ! Petition *or Revieon Certiorari/ under Ru#e 01 o* t+e Ru#es o* Civi# Pro2edure see3in$t+e revers!# o* t+e Court o* Appe!#s 4CA5 6e2ision '/ d!ted Apri# %&,777 +i2+ !8r"ed t+e 6e2ision%/ o* t+e Court o* T!9 Appe!#s4CTA5 d!ted une ;, 77;.0/

The Facts

On Nove"<er ;, 7(;, ose P. =ern!nde> 4ose5 died. T+ere!*ter, ! petition *or t+e pro<!te o* +is i##1/ !s ?#ed it+)r!n2+ 1 o* t+e Re$ion!# Tri!# Court 4RTC5 o* M!ni#! 4pro<!te2ourt5.@/ T+e pro<!te 2ourt t+en !ppointed retired Supre"e Court usti2e Arsenio P. 6i>on 4usti2e 6i>on5 !nd petitioner, Att. R!*!e#Arsenio P. 6i>on 4petitioner5 !s Spe2i!# !nd Assist!nt Spe2i!#Ad"inistr!tor, respe2tive#, o* t+e Est!te o* ose 4Est!te5. In !#etter;/ d!ted O2to<er %, 7((, usti2e 6i>on in*or"ed

respondent Co""issioner o* t+e )ure!u o* Intern!# Revenue 4)IR5o* t+e spe2i!# pro2eedin$s *or t+e Est!te.

Petitioner !##e$ed t+!t sever!# reBuests *or e9tension o* t+eperiod to ?#e t+e reBuired est!te t!9 return ere $r!nted < t+e )IRsin2e t+e !ssets o* t+e est!te, !s e## !s t+e 2#!i"s !$!inst it, +!det to <e 2o##!ted, deter"ined !nd identi?ed. T+us, in !#etter(/ d!ted M!r2+ 0, 77&, usti2e 6i>on !ut+ori>ed Att. esus

M. Gon>!#es 4Att. Gon>!#es5 to si$n !nd ?#e on <e+!#* o* t+e Est!tet+e reBuired est!te t!9 return !nd to represent t+e s!"e inse2urin$ ! Certi?2!te o* T!9 C#e!r!n2e. Eventu!##, on Apri# ;,77&, Att. Gon>!#es rote ! #etter7/ !ddressed to t+e )IR Re$ion!#6ire2tor *or S!n P!<#o Cit !nd ?#ed t+e est!te t!9 return &/ it+ t+es!"e )IR Re$ion!# O82e, s+oin$ t+erein ! NI est!te t!9 #i!<i#it,2o"puted !s *o##os:

COMPUTATION O= TAD Conu$!# Re!# Propert 4S2+.5 P&,(11,&'&.&&Conu$!# Person!# Propert

4S2+.'5 %,0@&,17.%0 T!9!<#e Tr!ns*er 4S2+. %5Gross Conu$!#Est!te 0,%1,@.%0ess: 6edu2tions 4S2+.05 (;,('',1;@.&@Net Conu$!# Est!te NIess: S+!re o* Survivin$Spouse NI .Net S+!re in Conu$!# Est!te NI 9 9 9Net T!9!<#e

Est!te NI .Est!te T!9 6ue NI ./

On Apri# ';, 77&, )IR Re$ion!# 6ire2tor *or S!n P!<#o Cit,Os"undo G. U"!#i issued Certi?2!tion Nos. '&1''/ !nd'&1%%/ st!tin$ t+!t t+e t!9es due on t+e tr!ns*er o* re!# !ndperson!# properties0/ o* ose +!d <een *u## p!id !nd s!idproperties "! <e tr!ns*erred to +is +eirs. So"eti"e in Au$ust77&, usti2e 6i>on p!ssed !!. T+us, on O2to<er '', 77&, t+epro<!te 2ourt !ppointed petitioner !s t+e !d"inistr!tor o* t+e

Est!te.1/

http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/140944.htm#_ftn1



































Petitioner reBuested t+e pro<!te 2ourtFs !ut+orit to se##sever!# properties *or"in$ p!rt o* t+e Est!te, *or t+e purpose o* p!in$ its 2reditors, n!"e#: EBuit!<#e )!n3in$ Corpor!tion4P7,;1@,0'(.%5, )!nBue de FIndo2+ine et. de Sue>4US0,('(,7&1.7& !s o* !nu!r %, 7((5, M!ni#! )!n3in$Corpor!tion 4P(0,77,@&.0@ !s o* =e<ru!r '(, 7(75 !nd St!teInvest"ent ouse, In2. 4P@,'(&,&&@.'5. Petitioner "!ni*ested t+!tM!ni#! )!n3, ! "!or 2reditor o* t+e Est!te !s not in2#uded, !s it

did not ?#e ! 2#!i" it+ t+e pro<!te 2ourt sin2e it +!d se2urit oversever!# re!# est!te properties *or"in$ p!rt o* t+e Est!te.@/

oever, on Nove"<er '@, 77, t+e Assist!ntCo""issioner *or Co##e2tion o* t+e )IR, T+e"isto2#es Mont!#<!n,issued Est!te T!9 Assess"ent Noti2e No. =AS-E-(;-7-&&%'@7,;/ de"!ndin$ t+e p!"ent o* P@@,7;%,7(1.0& !s de?2ien2 est!tet!9, ite"i>ed !s *o##os:

6e?2ien2 Est!te T!9- 7(;

Est!tet!9 P%,(@(,00.0('1H sur2+!r$e- #!te

?#in$ ;,7@;,&%.@' #!te

p!"ent ;,7@;,&%.@' Interest 7,',&0(.

@( Co"pro"ise-non

?#in$ '1,&&&.&& non

p!"ent '1,&&&.&&

no noti2e o*de!t+ 1.&& no CPA

Certi?2!te %&&.&& Tot!# !"ount due 2o##e2ti<#e P @@,7;%,7(1.0&(/

In +is #etter7/ d!ted 6e2e"<er ', 77, Att. Gon>!#es"oved *or t+e re2onsider!tion o* t+e s!id est!te t!9 !ssess"ent.oever, in +er #etter'&/ d!tedApri# ', 770, t+e )IR Co""issioner

denied t+e reBuest !nd reiter!ted t+!t t+e est!te is #i!<#e *or t+ep!"ent o* P@@,7;%,7(1.0& !s de?2ien2 est!te t!9. On M! %,

770, petitioner re2eived t+e #etter o* deni!#. On une ', 770,petitioner ?#ed ! petition *or revie'/ <e*ore respondent CTA. Tri!#on t+e "erits ensued.

As *ound < t+e CTA, t+e respe2tive p!rties presented t+e*o##oin$ pie2es o* eviden2e, to it:

In t+e +e!rin$s 2ondu2ted, petitioner did notpresent testi"oni!# eviden2e <ut "ere#do2u"ent!r eviden2e 2onsistin$ o* t+e *o##oin$:

N!ture o* 6o2u"ent

4si25E9+i<its

. etter d!ted O2to<er %, 7(( *ro" Arsenio P. 6i>on !ddressed to t+e Co""issioner o* Intern!# Revenue in*or"in$ t+e #!tter o*

t+e spe2i!# pro2eedin$s *or t+e sett#e"ent o* t+e est!te 4p. '@, )IRre2ords5J KAK '. Petition *or t+e pro<!te o* t+e i## !nd issu!n2e o* #etter o* !d"inistr!tion ?#ed it+ t+e Re$ion!# Tri!# Court 4RTC5 o* M!ni#!, do23eted !s Sp. Pro2. No. (;-0'7(& 4pp. &;-&(, )IR re2ords5J

K)K K)-L %. P#e!din$ entit#ed KCo"p#i!n2eK ?#ed it+ t+e pro<!te Court su<"ittin$ t+e ?n!# inventor o* !## t+e properties o* t+e de2e!sed 4p. &@, )IRre2ords5J KCK 0. Att!2+"ent to E9+. KCK +i2+ is t+e det!i#ed !nd 2o"p#ete #istin$ o* t+e properties o*

t+e de2e!sed 4pp. (7-&1, )IRre2.5J KC-K to KC-;K















1. C#!i"s !$!inst t+e est!te ?#ed < EBuit!<#e )!n3in$ Corp. it+ t+e pro<!te Court in t+e !"ount o* P7,;1@,0'(.% !s o* M!r2+ %, 7((, to$et+er it+ t+e Anne9es to t+e 2#!i" 4pp. @0-((, )IR re2ords5J K6K toK6-'0K

@. C#!i" ?#ed < )!nBue de F Indo2+ine et de Sue> it+ t+e pro<!te Court in t+e !"ount o* US 0,('(,7&1.7& !s o* !nu!r %, 7(( 4pp. '@'-'@1, )IRre2ords5J KEK to KE-%K ;. C#!i" o* t+e M!ni#! )!n3in$ Corpor!tion 4M)C5 +i2+ !s o* Nove"<er ;, 7(; !"ounts to P@1,1(,&'%.10, <ut re2o"puted

!s o* =e<ru!r '(, 7(7 !t ! tot!# !"ount o* P(0,77,@&.0@J to$et+er it+ t+e de"!nd #etter *ro" M)CFs #!er 4pp. 70-7;, )IRre2ords5J K=K to K=-%K (. 6e"!nd #etter o* M!ni#! )!n3in$ Corpor!tion prep!red < Asedi##o, R!"os !nd Asso2i!tes ! O82es !ddressed to =ern!nde> er"!nos, In2., represented < ose P.

=ern!nde>, !s "ort$!$ors, in t+e tot!# !"ount o* P'0&,0;7,@7%.; !s o* =e<ru!r '(, 7(7 4pp. (@-(;, )IRre2ords5J KGK KG-K 7. C#!i" o* St!te Invest"ent ouse, In2. ?#ed it+ t+e RTC, )r!n2+ II o* M!ni#!, do23eted !s Civi# C!se No. (@-%(177 entit#ed KSt!te Invest"ent ouse, In2.,

P#!inti, versus M!riti"e Co"p!n Overse!s, In2. !ndor

ose P. =ern!nde>, 6e*end!nts,K 4pp. '&&-'1, )IRre2ords5J KK to K-@K &. etter d!ted M!r2+ 0, 77& o* Arsenio P. 6i>on !ddressed to Att. esus M. Gon>!#es, 4p. (0, )IR

re2ords5J KIK . etter d!ted Apri# ;, 77& *ro" .M. Gon>!#es !ddressed to t+e Re$ion!# 6ire2tor o* )IR in S!n P!<#o Cit 4p. (%, )IRre2ords5J KK '. Est!te T!9 Return ?#ed < t+e est!te o* t+e #!te ose P. =ern!nde> t+rou$+ its !ut+ori>ed

represent!tive, Att. esus M. Gon>!#es, *or Arsenio P. 6i>on, it+ !tt!2+"ents 4pp. ;;-(', )IRre2ords5J KK to K-1K%. Certi?ed true 2op o* t+e etter o* Ad"inistr!tion issued < RTC M!ni#!, )r!n2+ 1, in Sp. Pro2. No. (;-0'7(& !ppointin$ Att. R!*!e# S. 6i>on !s udi2i!# Ad"inistr!tor o* t+e est!te o* ose P.

=ern!nde>J 4p. &', CTA re2ords5 !ndKK 0. Certi?2!tion o* P!"ent o* est!te t!9es Nos. '&1' !nd '&1%, <ot+ d!ted Apri# ';, 77&, issued < t+e O82e o* t+e Re$ion!# 6ire2tor, Revenue Re$ion No. 0-C, S!n P!<#o Cit, it+ !tt!2+"ents 4pp. &%-&0, CTA

re2ords.5. KMK to KM-1K



Resp"ndent/s 01IR2 c"unsel p!esented"n June 34, *--5 "ne 6itness in the pe!s"n "# Al7e!t" En!i8ue9, 6h" 6as "ne "# the !e:enuee;aine!s 6h" c"nducted the in:esti<ati"n "nthe estate ta; case "# the late J"se $.Fe!nande9. In the c"u!se "# the di!ecte;ainati"n "# the 6itness, he identi=ed the#"ll"6in<

6o2u"ents Si$n!tures)IR Re2ord . Est!te T!9 Return prep!red < t+e)IRJ p. %( '. Si$n!tures o* M!. An!<e##! A<u#o2 !nd A#<erto EnriBue>, r. !ppe!rin$ !t t+e #oer

Portion o* E9+.KKJ -do- %. Me"or!ndu" *or t+e Co""issioner, d!ted u# 7, 77, prep!red < revenue e9!"iners, M!. An!<e##! A. A<u#o2, A#<erto S. EnriBue> !nd R!"und S. G!##!rdoJ Revieed < M!9i"ino . T!$#e pp. 0%-00 0. Si$n!ture o* A#<erto S.

EnriBue> !ppe!rin$ !t t+e #oer portion on p. ' o* E9+.K'KJ -do- 1. Si$n!ture o* M!. An!<e##! A. A<u#o2 !ppe!rin$ !t t+e #oer portion on p. ' o* E9+.K'KJ -do- @. Si$n!ture o* R!"und S. G!##!rdo !ppe!rin$ !t t+e oer portion on p. ' o* E9+.

K'KJ -do-

;. Si$n!ture o* M!9i"ino . T!$#e !#so !ppe!rin$ on p. ' o* E9+.K'KJ -do- (. Su""!r o* revenue En*or2e"ent O82ers Audit Report, d!ted u# 7,

77J p. %7 7. Si$n!ture o* A#<erto EnriBue> !t t+e #oer portion o* E9+.K%KJ -do- &. Si$n!ture o* M!. An!<e##! A. A<u#o2 !t t+e #oer portion o* E9+.K%KJ -do-

. Si$n!ture o* R!"ond S. G!##!rdo !t t+e #oer portion o* E9+.K%KJ -do- '. Si$n!ture o* M!9i"ino . T!$#e !t t+e #oer portion o* E9+.K%KJ -do- %. 6e"!nd #etter 4=AS-E-(;-7-&&5, si$ned < t+e Asst. Co""issioner

*or Co##e2tion *or t+e Co""issioner o* Intern!# Revenue, de"!ndin$ p!"ent o* t+e !"ount o* P@@,7;%,7(1.0&J!nd p. @7 0. Assess"ent Noti2e =AS-E-(;-7-&& pp. @7-;&''/

The CTA's Ruling





On une ;, 77;, t+e CTA denied t+e s!id petition *or revie.Citin$ t+is CourtFs ru#in$ in Vda. de Oñate v. Court of Appeals,'%/ t+eCTA opined t+!t t+e !*ore"entioned pie2es o* eviden2e introdu2ed< t+e )IR ere !d"issi<#e in eviden2e. T+e CTA r!tio2in!ted:

A#t+ou$+ t+e !<ove-"entioned do2u"ents ere not*or"!## oered !s eviden2e *or respondent,2onsiderin$ t+!t respondent +!s <een de2#!red to+!ve !ived t+e present!tion t+ereo* durin$ t+e

+e!rin$ on M!r2+ '&, 77@, sti## t+e 2ou#d <e2onsidered !s eviden2e *or respondent sin2e t+eere proper# identi?ed durin$ t+e present!tion o* respondentFs itness, +ose testi"on !s du#re2orded !s p!rt o* t+e re2ords o* t+is 2!se. )esides,t+e do2u"ents "!r3ed !s respondentFs e9+i<its*or"ed p!rt o* t+e )IR re2ords o* t+e 2!se. '0/

Nevert+e#ess, t+e CTA did not *u## !dopt t+e !ssess"ent "!de <t+e )IR !nd it 2!"e up it+ its on 2o"put!tion o* t+e de?2ien2

est!te t!9, to it: Conu$!# Re!#Propert P 1,&@',&@.&&Conu$!# Person!#Prop. %%,&',777.7%Gross Conu$!#Est!te %(,&(0,&1.7%ess: 6edu2tions'@,'1&,&&&.&&Net Conu$!#

Est!te P ,(%0,&1.7%ess: S+!re o* Survivin$Spouse 1,7;,&&;.7@Net S+!re in Conu$!#Est!te P 1,7;,&&;.7@Add: C!pit!#P!r!p+ern!#Properties Q P

00,@1',(%.@@ ess: C!pit!#P!r!p+ern!# 6edu2tions

00,@1',(%.@@Net T!9!<#e

Est!te P 1&,1@7,('.@'

Est!te T!9 6ue P '7,7%1,%0'.7;Add: '1H Sur2+!r$e *or !te=i#in$ ;,0(%,(%1.;0Add: Pen!#ties *or-No noti2e o*de!t+ 1.&&

No CPA2erti?2!te %&&.&& Tot!# de?2ien2 est!tet!9 P %;,07,07%.; e92#usive o* '&H interest *ro" due d!te o* itsp!"ent unti# *u## p!"ent t+ereo* Se2. '(% 4<5, T!9 Code o* 7(;/.'1/

T+us, t+e CTA disposed o* t+e 2!se in t+is ise:

>HEREFORE, vieed *ro" !## t+e *ore$oin$,t+e Court ?nds t+e petition un"eritorious !nd deniest+e s!"e. Petitioner !ndor t+e +eirs o* ose P.=ern!nde> !re +ere< ordered to p! to respondentt+e !"ount o* P%;,07,07%.; p#us '&H interest*ro" t+e due d!te o* its p!"ent unti# *u## p!"entt+ereo* !s est!te t!9 #i!<i#it o* t+e est!te o* ose P.=ern!nde> +o died on Nove"<er ;, 7(;.

SO ORDERED.'@/

A$$rieved, petitioner, on M!r2+ ', 77(, ent to t+e CA vi! !petition *or revie.';/

The CA's Ruling

On Apri# %&, 777, t+e CA !8r"ed t+e CTAFs ru#in$. Adoptin$in *u## t+e CTAFs ?ndin$s, t+e CA ru#ed t+!t t+e petitionerFs !2t o* ?#in$ !n est!te t!9 return it+ t+e )IR !nd t+e issu!n2e o*

)IR Certi?2!tion Nos. '&1' !nd '&1% did not deprive t+e )IR













Co""issioner o* +er !ut+orit to re-e9!"ine or re-!ssess t+e s!idreturn ?#ed on <e+!#* o* t+e Est!te.'(/

On M! %, 777, petitioner ?#ed ! Motion *orRe2onsider!tion'7/ +i2+ t+e CA denied in its Reso#ution%&/ d!tedNove"<er %, 777.

en2e, t+e inst!nt Petition r!isin$ t+e *o##oin$ issues: . +et+er or not t+e !d"ission o* eviden2e

+i2+ ere not *or"!## oered < t+erespondent )IR < t+e Court o* T!9 Appe!#s +i2+!s su<seBuent# up+e#d < t+e Court o* Appe!#sis 2ontr!r to t+e Ru#es o* Court !nd ru#in$s o* t+is onor!<#e CourtJ

'. +et+er or not t+e Court o* T!9 Appe!#s !nd t+e

Court o* Appe!#s erred in re2o$ni>in$2onsiderin$t+e est!te t!9 return prep!red !nd ?#ed <

respondent )IR 3noin$ t+!t t+e pro<!te 2ourt!ppointed !d"inistr!tor o* t+e est!te o* ose P.=ern!nde> +!d previous# ?#ed one !s in *!2t, )IRCerti?2!tion C#e!r!n2e Nos. '&1' !nd '&1% +!d<een issued in t+e est!teFs *!vorJ

%. +et+er or not t+e Court o* T!9 Appe!#s !nd t+e

Court o* Appe!#s erred in dis!##oin$ t+e v!#id !nden*or2e!<#e 2#!i"s o* 2reditors !$!inst t+e est!te,!s #!*u# dedu2tions despite 2#e!r !nd 2onvin2in$eviden2e t+ereo*J !nd

0. +et+er or not t+e Court o* T!9 Appe!#s !nd t+eCourt o* Appe!#s erred in v!#id!tin$ erroneousdou<#e i"put!tion o* v!#ues on t+e ver s!"eest!te properties in t+e est!te t!9 return itprep!red !nd ?#ed +i2+ ee2tive# <#o!ted t+eest!teFs !ssets.%/

T+e petitioner 2#!i"s t+!t in !s "u2+ !s t+e v!#id 2#!i"s o* 2reditors !$!inst t+e Est!te !re in e92ess o* t+e $ross est!te, noest!te t!9 !s dueJ t+!t t+e #!23 o* ! *or"!# oer o* eviden2e is*!t!# to )IRFs 2!useJ t+!t t+e do2trine #!id don in Vda. de

Oñate +!s !#re!d <een !<!ndoned in ! #on$ #ine o* 2!ses in +i2+t+e Court +e#d t+!t eviden2e not *or"!## oered is it+out !n

ei$+t or v!#ueJ t+!t Se2tion %0 o* Ru#e %' o* t+e Ru#es onEviden2e reBuirin$ ! *or"!# oer o* eviden2e is "!nd!tor in2+!r!2terJ t+!t, +i#e )IRFs itness A#<erto EnriBue> 4A#<erto5 in +istesti"on <e*ore t+e CTA identi?ed t+e pie2es o* eviden2e!*ore"entioned su2+ t+!t t+e s!"e ere "!r3ed, )IRFs *!i#ure to*or"!## oer s!id pie2es o* eviden2e !nd deprivin$ petitioner t+eopportunit to 2ross-e9!"ine A#<erto, render t+e s!"e in!d"issi<#ein eviden2eJ t+!t !ssu"in$ arguendo t+!t t+e ru#in$ in Vda. de

Oñate is sti## !pp#i2!<#e, )IR *!i#ed to 2o"p# it+ t+e do2trineFsreBuisites <e2!use t+e do2u"ents +erein re"!ined si"p# p!rt o* t+e )IR re2ords !nd ere not du# in2orpor!ted in t+e 2ourtre2ordsJ t+!t t+e )IR *!i#ed to 2onsider t+!t !#t+ou$+ t+e !2tu!#p!"ents "!de to t+e Est!te 2reditors ere #oer t+!n t+eirrespe2tive 2#!i"s, su2+ ere 2o"pro"ise !$ree"ents re!2+ed #on$!*ter t+e Est!teFs #i!<i#it +!d <een sett#ed < t+e ?#in$ o* its est!tet!9 return !nd t+e issu!n2e o* )IR Certi?2!tion Nos. '&1' !nd'&1%J !nd t+!t t+e re23onin$ d!te o* t+e 2#!i"s !$!inst t+e Est!te!nd t+e sett#e"ent o* t+e est!te t!9 due s+ou#d <e !t t+e ti"e t+eest!te t!9 return !s ?#ed < t+e udi2i!# !d"inistr!tor !nd t+eissu!n2e o* s!id )IR Certi?2!tions !nd not !t t+e ti"e t+e

!*ore"entioned Co"pro"ise A$ree"ents ere entered into it+t+e Est!teFs 2reditors.%'/

On t+e ot+er +!nd, respondent 2ounters t+!t t+e do2u"ents,<ein$ p!rt o* t+e re2ords o* t+e 2!se !nd du# identi?ed in ! du#re2orded testi"on !re 2onsidered eviden2e even i* t+e s!"e erenot *or"!## oeredJ t+!t t+e ?#in$ o* t+e est!te t!9 return < t+eEst!te !nd t+e issu!n2e o* )IR Certi?2!tion Nos. '&1' !nd '&1% didnot deprive t+e )IR o* its !ut+orit to e9!"ine t+e return !nd!ssess t+e est!te t!9J !nd t+!t t+e *!2tu!# ?ndin$s o* t+e CTA !s!8r"ed < t+e CA "! no #on$er <e revieed < t+is Court vi! !

petition *or revie.%%/

The Issues

T+ere !re to u#ti"!te issues +i2+ reBuire reso#ution in t+is

2!se:

First . +et+er or not t+e CTA !nd t+e CA $r!ve# erred in!##oin$ t+e !d"ission o* t+e pie2es o* eviden2e +i2+ ere not*or"!## oered < t+e )IRJ !nd

Second. +et+er or not t+e CA erred in !8r"in$ t+e CTA in

t+e #!tterFs deter"in!tion o* t+e de?2ien2 est!te t!9 i"posed!$!inst t+e Est!te.

















The Court’s Ruling

T+e Petition is i"pressed it+ "erit.

Under Se2tion ( o* RA '1, t+e CTA is 2!te$ori2!##

des2ri<ed !s ! 2ourt o* re2ord. As 2!ses ?#ed <e*ore it !re#iti$!ted de novo, p!rt-#iti$!nts s+!## prove ever "inute !spe2t o*

t+eir 2!ses. Indu<it!<#, no evidenti!r v!#ue 2!n <e $iven t+epie2es o* eviden2e su<"itted < t+e )IR, !s t+e ru#es ondo2u"ent!r eviden2e reBuire t+!t t+ese do2u"ents "ust <e*or"!## oered <e*ore t+e CTA.%0/ Pertinent is Se2tion %0, Ru#e %'o* t+e Revised Ru#es on Eviden2e +i2+ re!ds:

SE%. ?+. Oer of evidence. T+e 2ourts+!## 2onsider no eviden2e +i2+ +!s not <een*or"!## oered. T+e purpose *or +i2+ t+e eviden2eis oered "ust <e spe2i?ed.

T+e CTA !nd t+e CA re# so#e# on t+e 2!se o* Vda. de Oñate,+i2+ reiter!ted t+is CourtFs previous ru#in$s in People v. Napata%1/ !nd People v. !ate%@/on t+e !d"ission !nd 2onsider!tion o* e9+i<its +i2+ ere not *or"!## oered durin$ t+e tri!#. A#t+ou$+in ! #on$ #ine o* 2!ses "!n o* +i2+ ere de2ided !*terVda.de Oñate, e +e#d t+!t 2ourts 2!nnot 2onsider eviden2e +i2+ +!snot <een *or"!## oered,%;/ nevert+e#ess, petitioner 2!nnot v!#id#!ssu"e t+!t t+e do2trine #!id don in Vda. de Oñate +!s !#re!d<een !<!ndoned. Re2ent#, in "a#os v. $i%on,%(/ t+is Court,!pp#in$ t+e s!id do2trine, ru#ed t+!t t+e tri!# 2ourt ud$e t+erein2o""itted no error +en +e !d"itted !nd 2onsidered t+e

respondentsF e9+i<its in t+e reso#ution o* t+e 2!se, notit+st!ndin$t+e *!2t t+!t t+e s!"e ere not *or"!## oered. i3eise, in Far &ast 'an( ) *rust Co#pan+ v. Co##issioner of nternal "evenue,%7/ t+e Court "!de re*eren2e to s!id do2trine in reso#vin$ t+e issuest+erein. Indu<it!<#, t+e do2trine #!id don in Vda. $e Oñate sti##su<sists in t+is urisdi2tion. In Vda. de Oñate, e +e#d t+!t:

=ro" t+e *ore$oin$ provision, it is 2#e!r t+!t*or eviden2e to <e 2onsidered, t+e s!"e "ust <e*or"!## oered. Coro##!ri#, t+e "ere *!2t t+!t !p!rti2u#!r do2u"ent is identi?ed !nd "!r3ed !s !n

e9+i<it does not "e!n t+!t it +!s !#re!d <eenoered !s p!rt o* t+e eviden2e o* ! p!rt.

In nterpaci-c *ransit, nc. v. Aviles (@ SCRA %(1/,e +!d t+e o22!sion to "!3e ! distin2tion <eteenidenti?2!tion o* do2u"ent!r eviden2e !nd its *or"!#oer !s !n e9+i<it. e s!id t+!t t+e ?rst is done int+e 2ourse o* t+e tri!# !nd is !22o"p!nied < t+e"!r3in$ o* t+e eviden2e !s !n e9+i<it +i#e t+ese2ond is done on# +en t+e p!rt rests its 2!se !ndnot <e*ore. A p!rt, t+ere*ore, "! opt to *or"!##

oer +is eviden2e i* +e <e#ieves t+!t it i## !dv!n2e+is 2!use or not to do so !t !##. In t+e event +e2+ooses to do t+e #!tter, t+e tri!# 2ourt is not!ut+ori>ed < t+e Ru#es to 2onsider t+e s!"e.

oever, in People v. Napata ;7 SCRA0&%/ 2itin$ People v. !ate &% SCRA 0(0/, 6e!ela;ed the #"!e<"in< !ule and all"6ede:idence n"t #"!ally "@e!ed t" 7e adittedand c"nside!ed 7y the t!ial c"u!t p!":ided the#"ll"6in< !e8ui!eents a!e p!esent, :i9. =!st,the sae ust ha:e 7een duly identi=ed 7y

testi"ny duly !ec"!ded and, sec"nd, the saeust ha:e 7een inc"!p"!ated in the !ec"!ds "# the case.0&/

=ro" t+e *ore$oin$ de2#!r!tion, +oever, it is 2#e!rt+!t Vda. de Oñate is "ere# !n e92eption to t+e $ener!#ru#e. )ein$ !n e92eption, it "! <e !pp#ied on# +en t+ere isstri2t 2o"p#i!n2e it+ t+e reBuisites "entioned t+ereinJ ot+erise,t+e $ener!# ru#e in Se2tion %0 o* Ru#e %' o* t+e Ru#es o* Courts+ou#d prev!i#.

In t+is 2!se, e ?nd t+!t t+ese reBuire"ents +!ve not <eens!tis?ed. T+e !ss!i#ed pie2es o* eviden2e ere presented !nd"!r3ed durin$ t+e tri!# p!rti2u#!r# +en A#<erto too3 t+e itnessst!nd. A#<erto identi?ed t+ese pie2es o* eviden2e in +is dire2ttesti"on. 0/ e !s !#so su<e2ted to 2ross-e9!"in!tion !nd re-2ross e9!"in!tion < petitioner.0'/ )ut A#<ertos !22ount !nd t+ee92+!n$es <eteen A#<erto !nd petitioner did not su82ient#des2ri<e t+e 2ontents o* t+e s!id pie2es o* eviden2e presented <t+e )IR. In *!2t, petitioner sou$+t t+!t t+e #e!d e9!"iner, one M!.An!<e##! A. A<u#o2, <e su""oned to testi*, in!s"u2+ !s A#<erto!s in2o"petent to !nser Buestions re#!tive to t+e or3in$p!pers.0%/ T+e #e!d e9!"iner never testi?ed. Moreover, +i#e

A#<ertoFs testi"on identi*in$ t+e )IRFs eviden2e !s du#
























re2orded, t+e )IR do2u"ents t+e"se#ves ere not in2orpor!ted int+e re2ords o* t+e 2!se.

A 2o""on *!2t t+re!ds t+rou$+ Vda. deOñate !nd "a#os t+!t does not e9ist !t !## in t+e inst!nt 2!se. Int+e !*ore"entioned 2!ses, t+e e9+i<its ere "!r3ed !t t+e pre-tri!#pro2eedin$s to !rr!nt t+e pronoun2e"ent t+!t t+e s!"e eredu# in2orpor!ted in t+e re2ords o* t+e 2!se. T+us, e +e#d

in "a#os:

In t+is 2!se, e ?nd !nd so ru#e t+!t t+esereBuire"ents +!ve <een s!tis?ed. The e;hi7its in8uesti"n 6e!e p!esented and a!ed du!in<the p!eBt!ial "# the case thus, they ha:e 7eeninc"!p"!ated int" the !ec"!ds. =urt+er, E#pidio+i"se#* e9p#!ined t+e 2ontents o* t+ese e9+i<its+en +e !s interro$!ted < respondentsF 2ounse#... 9 9 9 9

)ut +!t *urt+er de*e!ts petitionerFs 2!use on t+isissue is t+!t respondentsF e9+i<its ere "!r3ed !nd!d"itted durin$ t+e pre-tri!# st!$e !s s+on < t+ePre-Tri!# Order Buoted e!r#ier.00/

+i#e t+e CTA is not $overned stri2t# < te2+ni2!# ru#es o* eviden2e,01/ !s ru#es o* pro2edure !re not ends in t+e"se#ves !nd!re pri"!ri# intended !s too#s in t+e !d"inistr!tion o* usti2e, t+epresent!tion o* t+e )IRFs eviden2e is not ! "ere pro2edur!#te2+ni2!#it +i2+ "! <e disre$!rded 2onsiderin$ t+!t it is t+eon# "e!ns < +i2+ t+e CTA "! !s2ert!in !nd veri* t+e trut+ o*

)IRFs 2#!i"s !$!inst t+e Est!te.0@/

T+e )IRFs *!i#ure to *or"!## oert+ese pie2es o* eviden2e, despite CTAFs dire2tives, is *!t!# to its2!use.0;/ Su2+ *!i#ure is !$$r!v!ted < t+e *!2t t+!t not even !sin$#e re!son !s !dv!n2ed < t+e )IR to usti* su2+ *!t!#o"ission. T+is, e t!3e !$!inst t+e )IR.

Per t+e re2ords o* t+is 2!se, t+e )IR !s dire2ted to presentits eviden2e0(/ in t+e +e!rin$ o* =e<ru!r ', 77@, <ut )IRFs2ounse# *!i#ed to !ppe!r.07/ T+e CTA denied petitionerFs "otion to2onsider )IRFs present!tion o* eviden2e !s !ived, it+ ! !rnin$to )IR t+!t su2+ present!tion ou#d <e 2onsidered !ived i* )IRFseviden2e ou#d not <e presented !t t+e ne9t +e!rin$. A$!in, in t+e

+e!rin$ o* M!r2+ '&, 77@, )IRFs 2ounse# *!i#ed to !ppe!r.1&/

T+us,in its Reso#ution1/d!ted M!r2+ ', 77@, t+e CTA 2onsidered t+e

)IR to +!ve !ived present!tion o* its eviden2e. In t+e s!"eReso#ution, t+e p!rties ere dire2ted to ?#e t+eir respe2tive"e"or!ndu". Petitioner 2o"p#ied <ut )IR *!i#ed to do so. 1'/ In !##o* t+ese pro2eedin$s, )IR !s du# noti?ed. en2e, in t+is 2!se, e!re 2onstr!ined to !pp# our ru#in$ in eirs of Pedro Pasag v.Parocha/1%/

A *or"!# oer is ne2ess!r <e2!use ud$es

!re "!nd!ted to rest t+eir ?ndin$s o* *!2ts !nd t+eir ud$"ent on# !nd stri2t# upon t+e eviden2e oered< t+e p!rties !t t+e tri!#. Its *un2tion is to en!<#e t+etri!# ud$e to 3no t+e purpose or purposes *or +i2+t+e proponent is presentin$ t+e eviden2e. On t+eot+er +!nd, t+is !##os opposin$ p!rties to e9!"inet+e eviden2e !nd o<e2t to its !d"issi<i#it.Moreover, it *!2i#it!tes revie !s t+e !ppe##!te 2ourti## not <e reBuired to revie do2u"ents notprevious# s2rutini>ed < t+e tri!# 2ourt.

Stri2t !d+eren2e to t+e s!id ru#e is not !

trivi!# "!tter. T+e Court in Constantino v. Court of Appeals ru#ed t+!t the #"!al "@e! "# "ne/se:idence is deeed 6ai:ed a#te! #ailin< t"su7it it 6ithin a c"nside!a7le pe!i"d "# tie.It e;plained that the c"u!t cann"t adit an"@e! "# e:idence ade a#te! a lapse "# th!eeC? "nths 7ecause t" d" s" 6"uld c"nd"nean ine;cusa7le la;ity i# n"t n"nBc"pliance6ith a c"u!t "!de! 6hich, in e@ect, 6"uldenc"u!a<e needless delays and de!ail thespeedy adinist!ati"n "# ustice.K

App#in$ t+e !*ore"entioned prin2ip#e in t+is2!se, e ?nd t+!t t+e tri!# 2ourt +!d re!son!<#e$round to 2onsider t+!t petitioners +!d !ived t+eirri$+t to "!3e ! *or"!# oer o* do2u"ent!r or o<e2teviden2e. 6espite sever!# e9tensions o* ti"e to "!3et+eir *or"!# oer, petitioners *!i#ed to 2o"p# it+t+eir 2o""it"ent !nd !##oed !#"ost ?ve "ont+s to#!pse <e*ore ?n!## su<"ittin$ it. $etiti"ne!s/#ailu!e t" c"ply 6ith the !ule "n adissi7ility"# e:idence is anathea t" the eGcient,e@ecti:e, and e;pediti"us dispensati"n "#

ustice.























!vin$ disposed o* t+e *ore$oin$ pro2edur!# issue, e

pro2eed to dis2uss t+e "erits o* t+e 2!se.

Ordin!ri#, t+e CTAFs ?ndin$s, !s !8r"ed < t+e CA, !reentit#ed to t+e +i$+est respe2t !nd i## not <e distur<ed on !ppe!#un#ess it is s+on t+!t t+e #oer 2ourts 2o""itted $ross error int+e !ppre2i!tion o* *!2ts.10/ In t+is 2!se, +oever, e ?nd t+e

de2ision o* t+e CA !8r"in$ t+!t o* t+e CTA t!inted it+ p!#p!<#eerror.

It is !d"itted t+!t t+e 2#!i"s o* t+e Est!teFs !*ore"entioned2reditors +!ve <een 2ondoned. As ! "ode o* e9tin$uis+in$ !no<#i$!tion,11/ 2ondon!tion or re"ission o* de<t1@/ is de?ned !s:

!n !2t o* #i<er!#it, < virtue o* +i2+, it+outre2eivin$ !n eBuiv!#ent, t+e 2reditor renoun2es t+een*or2e"ent o* t+e o<#i$!tion, +i2+ is e9tin$uis+edin its entiret or in t+!t p!rt or !spe2t o* t+e s!"e to+i2+ t+e re"ission re*ers. It is !n essenti!#

2+!r!2teristi2 o* re"ission t+!t it <e $r!tuitous, t+!tt+ere is no eBuiv!#ent re2eived *or t+e <ene?t $ivenJon2e su2+ eBuiv!#ent e9ists, t+e n!ture o* t+e !2t2+!n$es. It "! <e2o"e d!tion in p!"ent +en t+e2reditor re2eives ! t+in$ dierent *ro" t+!tstipu#!tedJ or nov!tion, +en t+e o<e2t or prin2ip!#2onditions o* t+e o<#i$!tion s+ou#d <e 2+!n$edJ or2o"pro"ise, +en t+e "!tter renoun2ed is in#iti$!tion or dispute !nd in e92+!n$e o* so"e2on2ession +i2+ t+e 2reditor re2eives.1;/

eri#, t+e se2ond issue in t+is 2!se invo#ves t+e 2onstru2tiono* Se2tion ;71(/ o* t+e N!tion!# Intern!# Revenue Code17/ 4T!9 Code5+i2+ provides *or t+e !##o!<#e dedu2tions *ro" t+e $ross est!teo* t+e de2edent. T+e spe2i?2 Buestion is +et+er t+e !2tu!# 2#!i"so* t+e !*ore"entioned 2reditors "! <e *u## !##oed !s dedu2tions*ro" t+e $ross est!te o* ose despite t+e *!2t t+!t t+e s!id 2#!i"sere redu2ed or 2ondoned t+rou$+ 2o"pro"ise !$ree"entsentered into < t+e Est!te it+ its 2reditors.

VC#!i"s !$!inst t+e est!te,L !s !##o!<#e dedu2tions *ro"t+e $ross est!te under Se2tion ;7 o* t+e T!9 Code, !re <!si2!## !reprodu2tion o* t+e dedu2tions !##oed under Se2tion (7 4!5 45 4C5

!nd 4E5 o* Co""one!#t+ A2t No. 0@@ 4CA 0@@5, ot+erise 3non!s t+e N!tion!# Intern!# Revenue Code o* 7%7, !nd +i2+ !s t+e

?rst 2odi?2!tion o* P+i#ippine t!9 #!s. P+i#ippine t!9 #!s ere, inturn, <!sed on t+e *eder!# t!9 #!s o* t+e United St!tes. T+us,pursu!nt to est!<#is+ed ru#es o* st!tutor 2onstru2tion, t+ede2isions o* A"eri2!n 2ourts 2onstruin$ t+e *eder!# t!9 2ode !reentit#ed to $re!t ei$+t in t+e interpret!tion o* our on t!9 #!s. @&/

It is noteort+ t+!t even in t+e United St!tes, t+ere is so"e

dispute !s to +et+er t+e dedu2ti<#e !"ount *or ! 2#!i" !$!inst

t+e est!te is ?9ed !s o* t+e de2edentFs de!t+ +i2+ is t+e $ener!#ru#e, or t+e s!"e s+ou#d <e !dusted to reWe2t post-de!t+deve#op"ents, su2+ !s +ere ! sett#e"ent <eteen t+e p!rtiesresu#ts in t+e redu2tion o* t+e !"ount !2tu!## p!id.@/ On one+!nd, t+e U.S. 2ourt ru#ed t+!t t+e !ppropri!te dedu2tion is t+eVv!#ueL t+!t t+e 2#!i" +!d !t t+e d!te o* t+e de2edentFs de!t+.@'/ A#so, !s +e#d in Propstra v. 0.S., @%/ +ere ! #ien 2#!i"ed !$!instt+e est!te !s 2ert!in !nd en*or2e!<#e on t+e d!te o* t+ede2edentFs de!t+, t+e *!2t t+!t t+e 2#!i"!nt su<seBuent# sett#ed*or #esser !"ount did not pre2#ude t+e est!te *ro" dedu2tin$ t+eentire !"ount o* t+e 2#!i" *or est!te t!9 purposes. T+esepronoun2e"ents essenti!## 2on?r" t+e $ener!# prin2ip#e t+!t post-

de!t+ deve#op"ents !re not "!teri!# in deter"inin$ t+e !"ount o* t+e dedu2tion.

On t+e ot+er +!nd, t+e Intern!# Revenue Servi2e 4Servi2e5opines t+!t post-de!t+ sett#e"ent s+ou#d <e t!3en into2onsider!tion !nd t+e 2#!i" s+ou#d <e !##oed !s ! dedu2tion on#to t+e e9tent o* t+e !"ount !2tu!## p!id.@0/ Re2o$ni>in$ t+edispute, t+e Servi2e re#e!sed Proposed Re$u#!tions in '&&;"!nd!tin$ t+!t t+e dedu2tion ou#d <e #i"ited to t+e !2tu!#!"ount p!id.@1/

In !nnoun2in$ its !$ree"ent it+ Propstra,@@/ t+e U.S. 1t+ Cir2uit Court o* Appe!#s +e#d:

e !re persu!ded t+!t t+e Nint+ Cir2uitFsde2ision...in Propstra 2orre2t# !pp# t+e thaca*rust d!te-o*-de!t+ v!#u!tion prin2ip#e to en*or2e!<#e2#!i"s !$!inst t+e est!te. As e interpret thaca*rust , +en t+e Supre"e Court !nnoun2ed t+e d!te-o*-de!t+ v!#u!tion prin2ip#e, it !s "!3in$ ! ud$"ent !<out t+e n!ture o* t+e *eder!# est!te t!9spe2i?2!##, t+!t it is ! t!9 i"posed on t+e !2t o* tr!ns*errin$ propert < i## or intest!2 !nd,

<e2!use t+e !2t on +i2+ t+e t!9 is #evied o22urs !t !dis2rete ti"e, i.e., t+e inst!n2e o* de!t+, t+e net

































v!#ue o* t+e propert tr!ns*erred s+ou#d <e!s2ert!ined, !s ne!r# !s possi<#e, !s o* t+!t ti"e. T+is !n!#sis supports <ro!d !pp#i2!tion o* t+e d!te-o*-de!t+ v!#u!tion ru#e.@;/

e e9press our !$ree"ent it+ t+e d!te-o*-de!t+ v!#u!tionru#e, "!de pursu!nt to t+e ru#in$ o* t+e U.S. Supre"e Court

in thaca *rust Co. v. 0nited States.

@(/

First . T+ere is no #!, nor doe dis2ern !n #e$is#!tive intent in our t!9 #!s, +i2+ disre$!rdst+e d!te-o*-de!t+ v!#u!tion prin2ip#e !nd p!rti2u#!r# provides t+!tpost-de!t+ deve#op"ents "ust <e 2onsidered in deter"inin$ t+enet v!#ue o* t+e est!te. It <e!rs e"p+!sis t+!t t!9 <urdens !re notto <e i"posed, nor presu"ed to <e i"posed, <eond +!t t+est!tute e9press# !nd 2#e!r# i"ports, t!9 st!tutes <ein$2onstrued strictissi#i 1uris !$!inst t+e $overn"ent.@7/ An dou<t on+et+er ! person, !rti2#e or !2tivit is t!9!<#e is $ener!## reso#ved!$!inst t!9!tion.;&/ Second. Su2+ 2onstru2tion ?nds re#ev!n2e !nd2onsisten2 in our Ru#es on Spe2i!# Pro2eedin$s +erein t+e ter"K2#!i"sK reBuired to <e presented !$!inst ! de2edentFs est!te is

$ener!## 2onstrued to "e!n de<ts or de"!nds o* ! pe2uni!rn!ture +i2+ 2ou#d +!ve <een en*or2ed !$!inst t+e de2e!sed in +is#i*eti"e, or #i!<i#it 2ontr!2ted < t+e de2e!sed <e*ore +is de!t+ .;/ T+ere*ore, t+e 2#!i"s e9istin$ !t t+e ti"e o* de!t+ !re si$ni?2!ntto, !nd s+ou#d <e "!de t+e <!sis o*, t+e deter"in!tion o* !##o!<#ededu2tions.>HEREFORE, t+e inst!nt Petition is )RANTED. A22ordin$#, t+e!ss!i#ed 6e2ision d!ted Apri# %&, 777 !nd t+e Reso#ution d!tedNove"<er %, 777 o* t+e Court o* Appe!#s in CA-G.R. S.P. No. 0@70;!re REVERSED !nd SET ASIDE. T+e )ure!u o* Intern!# RevenueFsde?2ien2 est!te t!9 !ssess"ent !$!inst t+e Est!te o* ose P.=ern!nde> is +ere< N&LLIFIED. No 2osts.

SO ORDERED. Repu<#i2 o* t+e P+i#ippines

S&$RE(E %O&RT

M!ni#!

EN 1AN%

).R. N". *?? Dece7e! 3?, 3

VIR)ILIO O. )AR%ILLANO, petitioner,

vs.

THE HO&SE OF RE$RESENTATIVES %O((ITTEES ON $&1LI%

INFOR(ATION, $&1LI% ORDER AND SAFET, NATIONAL

DEFENSE AND SE%&RIT, INFOR(ATION AND

%O((&NI%ATIONS TE%HNOLO), and S&FFRA)E AND

ELE%TORAL REFOR(S, respondents.

9 - - - - - - - - - - - - - - - - - - - - - - 9

).R. N". *-35 Dece7e! 3?, 3

SANTIA)O JAVIER RANADA and OS>ALDO D.

A)%AOILI, petitioners,

vs.

THE SENATE OF THE RE$&1LI% OF THE $HILI$$INES,

RE$RESENTED 1 THE SENATE $RESIDENT THE HONORA1LE

(AN&EL VILLAR, respondents.

9 - - - - - - - - - - - - - - - - - - - - - - 9

(AJ. LINDSA RE' SA))E, petitioner-in-intervention

9 - - - - - - - - - - - - - - - - - - - - - - 9

AK&ILINO K. $I(ENTEL, JR., 1ENI)NO NONO %. AK&INO,

RODOLFO ). 1IAZON, $ANFILO (. LA%SON, LOREN 1.

LE)ARDA, (.A. JA(1 A.S. (ADRI)AL, and ANTONIO F.

TRILLANES, respondents-intervenors

D E % I S I O N

NA%H&RA, J.

More t+!n t+ree e!rs !$o, t!pes ostensi<# 2ont!inin$ !

iret!pped 2onvers!tion purported# <eteen t+e President o* t+e

P+i#ippines !nd ! +i$+-r!n3in$ o82i!# o* t+e Co""ission on

E#e2tions 4COMEEC5 sur*!2ed. T+e 2!ptured unpre2edented

pu<#i2 !ttention !nd t+rust t+e 2ountr into ! 2ontrovers t+!t

p#!2ed t+e #e$iti"!2 o* t+e present !d"inistr!tion on t+e #ine, !nd

resu#ted in t+e ne!r-2o##!pse o* t+e Arroo $overn"ent. T+e t!pes,

notorious# re*erred to !s t+e Ke##o G!r2iK t!pes, !##e$ed#2ont!ined t+e Presidents instru2tions to COMEEC Co""issioner














ir$i#io G!r2i##!no to "!nipu#!te in +er *!vor resu#ts o* t+e '&&0

presidenti!# e#e2tions. T+ese re2ordin$s ere to <e2o"e t+e su<e2t

o* +e!ted #e$is#!tive +e!rin$s 2ondu2ted sep!r!te# < 2o""ittees

o* <ot+ ouses o* Con$ress.

In t+e ouse o* Represent!tives 4ouse5, on une (, '&&1, t+en

Minorit =#oor e!der =r!n2is G. Es2udero de#ivered ! privi#e$e

spee2+, KT!#e o* To T!pes,K !nd set in "otion ! 2on$ression!#investi$!tion oint# 2ondu2ted < t+e Co""ittees on Pu<#i2

In*or"!tion, Pu<#i2 Order !nd S!*et, N!tion!# 6e*ense !nd

Se2urit, In*or"!tion !nd Co""uni2!tions Te2+no#o$, !nd

Sur!$e !nd E#e2tor!# Re*or"s 4respondent ouse Co""ittees5.

6urin$ t+e inBuir, sever!# versions o* t+e iret!pped 2onvers!tion

e"er$ed. )ut on u# 1, '&&1, N!tion!# )ure!u o* Investi$!tion

4N)I5 6ire2tor Ren!#do 2o2o, Att. A#!n P!$ui! !nd t+e #!er o*

*or"er N)I 6eput 6ire2tor S!"ue# On$ su<"itted to t+e

respondent ouse Co""ittees seven !##e$ed Kori$in!#K t!pe

re2ordin$s o* t+e supposed t+ree-+our t!ped 2onvers!tion. A*ter

pro#on$ed !nd i"p!ssioned de<!te < t+e 2o""ittee "e"<ers ont+e !d"issi<i#it !nd !ut+enti2it o* t+e re2ordin$s, t+e t!pes ere

eventu!## p#!ed in t+e 2+!"<ers o* t+e ouse.'

On Au$ust %, '&&1, t+e respondent ouse Co""ittees de2ided to

suspend t+e +e!rin$s inde?nite#. Nevert+e#ess, t+e de2ided to

prep!re 2o""ittee reports <!sed on t+e s!id re2ordin$s !nd t+e

testi"onies o* t+e resour2e persons.%

A#!r"ed < t+ese deve#op"ents, petitioner ir$i#io O. G!r2i##!no

4G!r2i##!no5 ?#ed it+ t+is Court ! Petition *or Pro+i<ition !ndInun2tion, it+ Pr!er *or Te"por!r Restr!inin$ Order !ndor rit

o* Pre#i"in!r Inun2tion0do23eted !s G.R. No. ;&%%(. e pr!ed

t+!t t+e respondent ouse Co""ittees <e restr!ined *ro" usin$

t+ese t!pe re2ordin$s o* t+e Ki##e$!## o<t!inedK iret!pped

2onvers!tions in t+eir 2o""ittee reports !nd *or !n ot+er purpose.

e *urt+er i"p#ored t+!t t+e s!id re2ordin$s !nd !n re*eren2e

t+ereto <e ordered stri23en o t+e re2ords o* t+e inBuir, !nd t+e

respondent ouse Co""ittees dire2ted to desist *ro" *urt+er usin$

t+e re2ordin$s in !n o* t+e ouse pro2eedin$s.1

it+out re!2+in$ its denoue"ent, t+e ouse dis2ussion !nd

de<!tes on t+e KG!r2i t!pesK !<rupt# stopped.

A*ter "ore t+!n to e!rs o* Buies2en2e, Sen!tor P!n?#o !2son

roused t+e s#u"<erin$ issue it+ ! privi#e$e spee2+, KT+e

i$+t+ouse T+!t )rou$+t 6!r3ness.K In +is dis2ourse, Sen!tor

!2son pro"ised to provide t+e pu<#i2 Kt+e +o#e unv!rnis+ed trut+

Q t+e +!ts, +ens, +eres, +os !nd +sK o* t+e !##e$ediret!p, !nd sou$+t !n inBuir into t+e per2eived i##in$ness o*

te#e2o""uni2!tions providers to p!rti2ip!te in ne*!rious

iret!ppin$ !2tivities.

On "otion o* Sen!tor =r!n2is P!n$i#in!n, Sen!tor !2sons spee2+

!s re*erred to t+e Sen!te Co""ittee on N!tion!# 6e*ense !nd

Se2urit, 2+!ired < Sen!tor Rodo#*o )i!>on, +o +!d previous#

?#ed to <i##s@ see3in$ to re$u#!te t+e s!#e, pur2+!se !nd use o*

iret!ppin$ eBuip"ent !nd to pro+i<it t+e Ar"ed =or2es o* t+e

P+i#ippines 4A=P5 *ro" per*or"in$ e#e2tor!# duties.;

In t+e Sen!tes p#en!r session t+e *o##oin$ d!, ! #en$t+ de<!te

ensued +en Sen!tor Ri2+!rd Gordon !ired +is 2on2ern on t+e

possi<#e tr!ns$ression o* Repu<#i2 A2t 4R.A.5 No. 0'&&( i* t+e <od

ere to 2ondu2t ! #e$is#!tive inBuir on t+e "!tter. On Au$ust '(,

'&&;, Sen!tor Miri!" 6e*ensor-S!nti!$o de#ivered ! privi#e$e

spee2+, !rti2u#!tin$ +er 2onsidered vie t+!t t+e Constitution

!<so#ute# <!ns t+e use, possession, rep#! or 2o""uni2!tion o*

t+e 2ontents o* t+e Ke##o G!r2iK t!pes. oever, s+e

re2o""ended ! #e$is#!tive investi$!tion into t+e ro#e o* t+e

Inte##i$en2e Servi2e o* t+e A=P 4ISA=P5, t+e P+i#ippine N!tion!#Po#i2e or ot+er $overn"ent entities in t+e !##e$ed i##e$!#

iret!ppin$ o* pu<#i2 o82i!#s.7

On Septe"<er @, '&&;, petitioners S!nti!$o R!n!d! !nd Os!#do

A$2!oi#i, retired usti2es o* t+e Court o* Appe!#s, ?#ed <e*ore t+is

Court ! Petition *or Pro+i<ition it+ Pr!er *or t+e Issu!n2e o* !

Te"por!r Restr!inin$ Order !ndor rit o* Pre#i"in!r

Inun2tion,& do23eted !s G.R. No. ;7';1, see3in$ to <!r t+e

Sen!te *ro" 2ondu2tin$ its s2+edu#ed #e$is#!tive inBuir. T+e

!r$ued in t+e "!in t+!t t+e intended #e$is#!tive inBuir vio#!tes

R.A. No. 0'&& !nd Se2tion %, Arti2#e III o* t+e Constitution.

http://www.lawphil.net/judjuris/juri2008/dec2008/gr_170338_2008.html#fnt1

























As t+e Court did not issue !n inun2tive rit, t+e Sen!te pro2eeded

it+ its pu<#i2 +e!rin$s on t+e Ke##o G!r2iK t!pes on Septe"<er

;,' ;% !nd O2to<er ,0 '&&;.

Intervenin$ !s respondents,1 Sen!tors ABui#ino X. Pi"ente#, r.,

)eni$no Nono C. ABuino, Rodo#*o G. )i!>on, P!n?#o M. !2son,

oren ). e$!rd!, M.A. !"< A.S. M!dri$!# !nd Antonio =. Tri##!nes

?#ed t+eir Co""ent

@

on t+e petition on Septe"<er '1, '&&;.

T+e Court su<seBuent# +e!rd t+e 2!se on or!# !r$u"ent.;

On O2to<er '@, '&&;, M!. inds! Re9 S!$$e, ! "e"<er o* t+e

ISA=P !nd one o* t+e resour2e persons su""oned < t+e Sen!te to

!ppe!r !nd testi* !t its +e!rin$s, "oved to intervene !s petitioner

in G.R. No. ;7';1.(

On Nove"<er '&, '&&;, t+e Court reso#ved to 2onso#id!te G.R. Nos.

;&%%( !nd ;7';1.7

It "! <e noted t+!t +i#e <ot+ petitions invo#ve t+e Ke##o G!r2iK

re2ordin$s, t+e +!ve dierent o<e2tivesQt+e ?rst is poised !t

preventin$ t+e p#!in$ o* t+e t!pes in t+e ouse !nd t+eir

su<seBuent in2#usion in t+e 2o""ittee reports, !nd t+e se2ond

see3s to pro+i<it !nd stop t+e 2ondu2t o* t+e Sen!te inBuir on t+e

iret!pped 2onvers!tion.

T+e Court dis"isses t+e ?rst petition, G.R. No. ;&%%(, !nd $r!nts

t+e se2ond, G.R. No. ;7';1.

- I -

)e*ore de#vin$ into t+e "erits o* t+e 2!se, t+e Court s+!## ?rst

reso#ve t+e issue on t+e p!rties st!ndin$, !r$ued !t #en$t+ in t+eir

p#e!din$s.

In *olentino v. CO!&2&C,'& e e9p#!ined t+!t K#/e$!# st!ndin$

or locus standi re*ers to ! person!# !nd su<st!nti!# interest in !

2!se su2+ t+!t t+e p!rt +!s sust!ined or i## sust!in dire2t inur

<e2!use o* t+e 2+!##en$ed $overn"ent!# !2t 9 9 9,K t+us,

$ener!##, ! p!rt i## <e !##oed to #iti$!te on# +en 45 +e

2!n s+o t+!t +e +!s person!## suered so"e !2tu!# or

t+re!tened inur <e2!use o* t+e !##e$ed# i##e$!# 2ondu2t o*

t+e $overn"entJ 4'5 t+e inur is *!ir# tr!2e!<#e to t+e

2+!##en$ed !2tionJ !nd 4%5 t+e inur is #i3e# to <e redressed

< ! *!vor!<#e !2tion.'

T+e $ist o* t+e Buestion o* st!ndin$ is +et+er ! p!rt +!s K!##e$edsu2+ ! person!# st!3e in t+e out2o"e o* t+e 2ontrovers !s to

!ssure t+!t 2on2rete !dverseness +i2+ s+!rpens t+e present!tion

o* issues upon +i2+ t+e 2ourt so #!r$e# depends *or i##u"in!tion

o* di82u#t 2onstitution!# Buestions.K''

oever, 2onsiderin$ t+!t locus standi is ! "ere pro2edur!#

te2+ni2!#it, t+e Court, in re2ent 2!ses, +!s re#!9ed t+e strin$ent

dire2t inur test. $avid v. !acapagalArro+o'% !rti2u#!tes t+!t !

K#i<er!# po#i2 +!s <een o<served, !##oin$ ordin!r 2iti>ens,

"e"<ers o* Con$ress, !nd 2ivi2 or$!ni>!tions to prose2ute !2tions

invo#vin$ t+e 2onstitution!#it or v!#idit o* #!s, re$u#!tions !nd

ru#in$s.K'0 T+e *!ir# re2ent Chave% v. 3on%ales'1 even per"itted !

non-"e"<er o* t+e <ro!d2!st "edi!, +o *!i#ed to !##e$e !

person!# st!3e in t+e out2o"e o* t+e 2ontrovers, to 2+!##en$e t+e

!2ts o* t+e Se2ret!r o* usti2e !nd t+e N!tion!#

Te#e2o""uni2!tions Co""ission. T+e "!orit, in t+e s!id 2!se,

e2+oed t+e 2urrent po#i2 t+!t Kt+is Court +!s repe!ted# !nd

2onsistent# re*used to ie#d pro2edur!# <!rriers !s i"pedi"ents to

its !ddressin$ !nd reso#vin$ serious #e$!# Buestions t+!t $re!t#

i"p!2t on pu<#i2 interest, in 3eepin$ it+ t+e Courts dut under

t+e 7(; Constitution to deter"ine +et+er or not ot+er <r!n2+eso* $overn"ent +!ve 3ept t+e"se#ves it+in t+e #i"its o* t+e

Constitution !nd t+e #!s, !nd t+!t t+e +!ve not !<used t+e

dis2retion $iven to t+e".K'@

In G.R. No. ;&%%(, petitioner G!r2i##!no usti?es +is st!ndin$ to

initi!te t+e petition < !##e$in$ t+!t +e is t+e person !##uded to in

t+e Ke##o G!r2iK t!pes. =urt+er, +is !s pu<#i2# identi?ed < t+e

"e"<ers o* t+e respondent 2o""ittees !s one o* t+e voi2es in t+e

re2ordin$s.'; O<vious#, t+ere*ore, petitioner G!r2i##!no st!nds to <e

dire2t# inured < t+e ouse 2o""ittees !2tions !nd 2+!r$es o*






































e#e2tor!# *r!ud. T+e Court re2o$ni>es +is st!ndin$ to institute t+e

petition *or pro+i<ition.

In G.R. No. ;7';1, petitioners R!n!d! !nd A$2!oi#i usti* t+eir

st!ndin$ < !##e$in$ t+!t t+e !re 2on2erned 2iti>ens, t!9p!ers,

!nd "e"<ers o* t+e I)P. T+e !re o* t+e ?r" 2onvi2tion t+!t !n

!tte"pt to use t+e Ke##o G!r2iK t!pes i## *urt+er divide t+e

2ountr. T+e is+ to see t+e #e$!# !nd proper use o* pu<#i2 *undst+!t i## ne2ess!ri# <e de*r!ed in t+e ensuin$ pu<#i2 +e!rin$s.

T+e !re orried < t+e 2ontinuous vio#!tion o* t+e #!s !nd

individu!# ri$+ts, !nd t+e <#!t!nt !tte"pt to !<use 2onstitution!#

pro2esses t+rou$+ t+e 2ondu2t o* #e$is#!tive inBuiries purported# in

!id o* #e$is#!tion.'(

Intervenor S!$$e !##e$es vio#!tion o* +is ri$+t to due pro2ess

2onsiderin$ t+!t +e is su""oned to !ttend t+e Sen!te +e!rin$s

it+out <ein$ !pprised not on# o* +is ri$+ts t+erein t+rou$+ t+e

pu<#i2!tion o* t+e Sen!te Ru#es o* Pro2edure Governin$ InBuiries in

Aid o* e$is#!tion, <ut !#so o* t+e intended #e$is#!tion +i2+underpins t+e investi$!tion. e *urt+er intervenes !s ! t!9p!er

<e!i#in$ t+e use#ess !nd !ste*u# e9penditure o* pu<#i2 *unds

invo#ved in t+e 2ondu2t o* t+e Buestioned +e!rin$s.'7

Given t+!t petitioners R!n!d! !nd A$2!oi#i !##e$e !n interest in t+e

e9e2ution o* t+e #!s !nd t+!t intervenor S!$$e !sserts +is

2onstitution!# ri$+t to due pro2ess,%& t+e s!tis* t+e reBuisite

person!# st!3e in t+e out2o"e o* t+e 2ontrovers < "ere# <ein$

2iti>ens o* t+e Repu<#i2.

=o##oin$ t+e Courts ru#in$ in Francisco, Jr. v. *he ouse of

"epresentatives,% e ?nd su82ient petitioners R!n!d!s !nd

A$2!oi#is !nd intervenor S!$$es !##e$!tion t+!t t+e 2ontinuous

2ondu2t < t+e Sen!te o* t+e Buestioned #e$is#!tive inBuir i##

ne2ess!ri# invo#ve t+e e9penditure o* pu<#i2 *unds.%' It s+ou#d <e

noted t+!t inFrancisco, ri$+ts person!# to t+en C+ie* usti2e i#!rio

G. 6!vide, r. +!d <een inured < t+e !##e$ed un2onstitution!# !2ts

o* t+e ouse o* Represent!tives, et t+e Court $r!nted st!ndin$ to

t+e petitioners t+erein *or, !s in t+is 2!se, t+e inv!ri!<# invo3ed

t+e vindi2!tion o* t+eir on ri$+tsQ!s t!9p!ers, "e"<ers o*

Con$ress, 2iti>ens, individu!## or in ! 2#!ss suit, !nd "e"<ers o*

t+e <!r !nd o* t+e #e$!# pro*essionQ+i2+ ere !#so supposed#

vio#!ted < t+e t+erein !ss!i#ed un2onstitution!# !2ts.%%

i3eise, ! re!din$ o* t+e petition in G.R. No. ;7';1 s+os t+!t

t+e petitioners !nd intervenor S!$$e !dv!n2e 2onstitution!# issues

+i2+ deserve t+e !ttention o* t+is Court in vie o* t+eir

seriousness, nove#t !nd ei$+t !s pre2edents. T+e issues !re o*

tr!ns2endent!# !nd p!r!"ount i"port!n2e not on# to t+e pu<#i2<ut !#so to t+e )en2+ !nd t+e )!r, !nd s+ou#d <e reso#ved *or t+e

$uid!n2e o* !##.%0

T+us, in t+e e9er2ise o* its sound dis2retion !nd $iven t+e #i<er!#

!ttitude it +!s s+on in prior 2!ses 2#i"!9in$ in t+e "ore re2ent

2!se o* Chave% , t+e Court re2o$ni>es t+e #e$!# st!ndin$ o*

petitioners R!n!d! !nd A$2!oi#i !nd intervenor S!$$e.

- II -

T+e Court, +oever, dis"isses G.R. No. ;&%%( *or <ein$ "oot !nd

!2!de"i2. Repe!ted# stressed in our prior de2isions is t+e prin2ip#e

t+!t t+e e9er2ise < t+is Court o* udi2i!# poer is #i"ited to t+e

deter"in!tion !nd reso#ution o* !2tu!# 2!ses !nd

2ontroversies.%1 ) !2tu!# 2!ses, e "e!n e9istin$ 2onWi2ts

!ppropri!te or ripe *or udi2i!# deter"in!tion, not 2one2tur!# or

!nti2ip!tor, *or ot+erise t+e de2ision o* t+e Court i## !"ount to

!n !dvisor opinion. T+e poer o* udi2i!# inBuir does not e9tend

to +pot+eti2!# Buestions <e2!use !n !tte"pt !t !<str!2tion 2ou#d

on# #e!d to di!#e2ti2s !nd <!rren #e$!# Buestions !nd to steri#e

2on2#usions unre#!ted to !2tu!#ities.%@

Neit+er i## t+e Courtdeter"ine ! "oot Buestion in ! 2!se in +i2+ no pr!2ti2!# re#ie* 2!n

<e $r!nted. A 2!se <e2o"es "oot +en its purpose +!s <e2o"e

st!#e.%; It is unne2ess!r to indu#$e in !2!de"i2 dis2ussion o* !

2!se presentin$ ! "oot Buestion !s ! ud$"ent t+ereon 2!nnot

+!ve !n pr!2ti2!# #e$!# ee2t or, in t+e n!ture o* t+in$s, 2!nnot <e

en*or2ed.%(

In G.R. No. ;&%%(, petitioner G!r2i##!no i"p#ores *ro" t+e Court,

!s !*ore"entioned, t+e issu!n2e o* !n inun2tive rit to pro+i<it t+e

respondent ouse Co""ittees *ro" p#!in$ t+e t!pe re2ordin$s

!nd *ro" in2#udin$ t+e s!"e in t+eir 2o""ittee report. e #i3eise





























repu<#is+ed < t+e Sen!te !*ter ever e9pir o* t+e ter" o*

te#ve Sen!tors.0;

T+e su<e2t !s e9p#!ined it+ $re!ter #u2idit in

our "esolution0( 4On the !otion for "econsideration5 in t+e s!"e

2!se, vi% .:

On t+e n!ture o* t+e Sen!te !s ! K2ontinuin$ <od,K t+isCourt sees ?t to issue ! 2#!ri?2!tion. Cert!in#, t+ere is no

de<!te t+!t t+e Sen!te as an instituti"n is K2ontinuin$,K !s

it is not disso#ved !s !n entit it+ e!2+ n!tion!# e#e2tion or

2+!n$e in t+e 2o"position o* its "e"<ers. oever, in t+e

2ondu2t o* its d!-to-d! <usiness t+e Sen!te o* e!2+

Con$ress !2ts sep!r!te# !nd independent# o* t+e Sen!te

o* t+e Con$ress <e*ore it. T+e Ru#es o* t+e Sen!te itse#*

2on?r"s t+is +en it st!tes:

RUE DI

UN=INISE6 )USINESS

SEC. '%. Un?nis+ed <usiness !t t+e end o* t+e

session s+!## <e t!3en up !t t+e ne9t session in t+e

s!"e st!tus.

All pendin< atte!s and p!"ceedin<s shall

te!inate up"n the e;pi!ati"n "# "ne C*

%"n<!ess, <ut "! <e t!3en < t+e su22eedin$

Con$ress !s i* present *or t+e ?rst ti"e.

Undeni!<# *ro" t+e *ore$oin$, !## pendin$ "!tters !nd

pro2eedin$s, i.e., unp!ssed <i##s !nd even #e$is#!tive

investi$!tions, o* t+e Sen!te o* ! p!rti2u#!r Con$ress !re

2onsidered te!inated upon t+e e9pir!tion o* t+!t

Con$ress !nd it is "ere# option!# on t+e Sen!te o* t+e

su22eedin$ Con$ress to t!3e up su2+ un?nis+ed

"!tters, n"t in the sae status, <ut !s i* presented #"!

the =!st tie. T+e #o$i2 !nd pr!2ti2!#it o* su2+ ! ru#e is

re!di# !pp!rent 2onsiderin$ t+!t t+e Sen!te o* t+e

su22eedin$ Con$ress 4+i2+ i## tpi2!## +!ve ! dierent2o"position !s t+!t o* t+e previous Con$ress5 s+ou#d not <e

<ound < t+e !2ts !nd de#i<er!tions o* t+e Sen!te o* +i2+

t+e +!d no p!rt. I* t+e Sen!te is ! 2ontinuin$ <od even

it+ respe2t to t+e 2ondu2t o* its <usiness, t+en pendin$

"!tters i## not <e dee"ed ter"in!ted it+ t+e e9pir!tion

o* one Con$ress <ut i##, !s ! "!tter o* 2ourse, 2ontinue

into t+e ne9t Con$ress it+ t+e s!"e st!tus.

T+is di2+oto" o* t+e 2ontinuit o* t+e Sen!te !s !ninstitution !nd o* t+e opposite n!ture o* t+e 2ondu2t o* its

<usiness is reWe2ted in its Ru#es. T+e Ru#es o* t+e Sen!te

4i.e. t+e Sen!tes "!in ru#es o* pro2edure5 st!tes:

R&LE LI

A(END(ENTS TO, OR REVISIONS OF, THE

R&LES

SEC. %@. At t+e st!rt o* e!2+ session in +i2+ t+e

Sen!tors e#e2ted in t+e pre2edin$ e#e2tions s+!##

<e$in t+eir ter" o* o82e, t+e President "! endorse

t+e Ru#es to t+e !ppropri!te 2o""ittee *or

!"end"ent or revision.

T+e Ru#es "! !#so <e !"ended < "e!ns o* !

"otion +i2+ s+ou#d <e presented !t #e!st one d!

<e*ore its 2onsider!tion, !nd t+e vote o* t+e "!orit

o* t+e Sen!tors present in t+e session s+!## <e

reBuired *or its !pprov!#.

R&LE LIIDATE OF TAIN) EFFE%T

SEC. %;. T+ese Ru#es s+!## t!3e ee2t on t+e d!te o*

t+eir !doption !nd s+!## re"!in in *or2e unti# t+e !re

!"ended or repe!#ed.

Se2tion %@ o* t+e Sen!te Ru#es Buoted !<ove t!3es into

!22ount t+e ne 2o"position o* t+e Sen!te !*ter !n e#e2tion

!nd t+e possi<i#it o* t+e !"end"ent or revision o* t+e

Ru#es !t t+e st!rt o* e!2+ session in +i2+ t+e ne# e#e2tedSen!tors s+!## <e$in t+eir ter".







oever, it is evident t+!t t+e Sen!te +!s deter"ined t+!t

its "!in ru#es !re intended to <e v!#id *ro" t+e d!te o* t+eir

!doption unti# t+e !re !"ended or repe!#ed. Su2+ #!n$u!$e

is 2onspi2uous# !<sent *ro" t+e"ules. T+e "ules si"p#

st!te K4t5+ese Ru#es s+!## t!3e ee2t seven 4;5 d!s !*ter

pu<#i2!tion in to 4'5 nesp!pers o* $ener!# 2ir2u#!tion.K

T+e #!tter does not e9p#i2it# provide *or t+e 2ontinued

ee2tivit o* su2+ ru#es unti# t+e !re !"ended or repe!#ed.

In vie o* t+e dieren2e in t+e #!n$u!$e o* t+e to sets o*

Sen!te ru#es, it 2!nnot <e presu"ed t+!t t+e Ru#es 4on

#e$is#!tive inBuiries5 ou#d 2ontinue into t+e ne9t Con$ress.

T+e Sen!te o* t+e ne9t Con$ress "! e!si# !dopt dierent

ru#es *or its #e$is#!tive inBuiries +i2+ 2o"e it+in t+e ru#e

on un?nis+ed <usiness.

T+e #!n$u!$e o* Se2tion ', Arti2#e I o* t+e Constitution

reBuirin$ t+!t t+e inBuir <e 2ondu2ted in !22ord!n2e it+

t+e du# pu<#is+ed ru#es o* pro2edure is 2!te$ori2!#. It is

in2u"<ent upon t+e Sen!te to pu<#is+ t+e ru#es *or its#e$is#!tive inBuiries in e!2+ Con$ress or ot+erise "!3e t+e

pu<#is+ed ru#es 2#e!r# st!te t+!t t+e s!"e s+!## <e ee2tive

in su<seBuent Con$resses or unti# t+e !re !"ended or

repe!#ed to su82ient# put pu<#i2 on noti2e.

I* it !s t+e intention o* t+e Sen!te *or its present ru#es on

#e$is#!tive inBuiries to <e ee2tive even in t+e ne9t

Con$ress, it 2ou#d +!ve e!si# !dopted t+e s!"e #!n$u!$e it

+!d used in its "!in ru#es re$!rdin$ ee2tivit.

Respondents usti* t+eir non-o<serv!n2e o* t+e 2onstitution!##

"!nd!ted pu<#i2!tion < !r$uin$ t+!t t+e ru#es +!ve never <een

!"ended sin2e 771 !nd, despite t+!t, t+e !re pu<#is+ed in

<oo3#et *or" !v!i#!<#e to !none *or *ree, !nd !22essi<#e to t+e

pu<#i2 !t t+e Sen!tes internet e< p!$e.07

T+e Court does not !$ree. T+e !<sen2e o* !n !"end"ent to t+e

ru#es 2!nnot usti* t+e Sen!tes de?!n2e o* t+e 2#e!r !nd

un!"<i$uous #!n$u!$e o* Se2tion ', Arti2#e I o* t+e Constitution.

T+e or$!ni2 #! instru2ts, it+out "ore, t+!t t+e Sen!te or its

2o""ittees "! 2ondu2t inBuiries in !id o* #e$is#!tion onl+ in

accordance 4ith dul+ pu5lished rules of procedure, and does not

#a(e an+ distinction 4hether or not these rules have undergone

a#end#ents or revision. T+e 2onstitution!# "!nd!te to pu<#is+ t+e

s!id ru#es prev!i#s over !n 2usto", pr!2ti2e or tr!dition *o##oed

< t+e Sen!te.

usti2e C!rpios response to t+e s!"e !r$u"ent r!ised < t+e

respondents is i##u"in!tin$:

T+e pu<#i2!tion o* t+e "ules of Procedure in t+e e<site o*

t+e Sen!te, or in p!"p+#et *or" !v!i#!<#e !t t+e Sen!te, is

not su82ient under t+e *añada v. *uvera ru#in$ +i2+

reBuires pu<#i2!tion eit+er in t+e O82i!# G!>ette or in !

nesp!per o* $ener!# 2ir2u#!tion. T+e "ules of

Procedure even provide t+!t t+e ru#es Ks+!## t!3e ee2t

seven 4;5 d!s !*ter pu<#i2!tion in to 4'5 nesp!pers o*

$ener!# 2ir2u#!tion,K pre2#udin$ !n ot+er *or" o*

pu<#i2!tion. Pu<#i2!tion in !22ord!n2e it+ *añada is

"!nd!tor to 2o"p# it+ t+e due pro2ess reBuire"ent<e2!use t+e "ules of Procedure put ! persons #i<ert !t

ris3. A person +o vio#!tes t+e "ules of Procedure 2ou#d <e

!rrested !nd det!ined < t+e Sen!te.

T+e invo2!tion < t+e respondents o* t+e provisions o* R.A. No.

(;7',1& ot+erise 3non !s t+e E#e2troni2 Co""er2e A2t o* '&&&,

to support t+eir 2#!i" o* v!#id pu<#i2!tion t+rou$+ t+e internet is !##

t+e "ore in2orre2t. R.A. (;7' 2onsiders !n e#e2troni2 d!t! "ess!$e

or !n e#e2troni2 do2u"ent !s t+e *un2tion!# eBuiv!#ent o* ! ritten

do2u"ent on# *or evidentiar+ purposes.1

In ot+er ords, t+e #!"ere# re2o$ni>es t+e !d"issi<i#it in eviden2e 4*or t+eir <ein$ t+e

ori$in!#5 o* e#e2troni2 d!t! "ess!$es !ndor e#e2troni2

do2u"ents.1' t does not #a(e the internet a #ediu# for

pu5lishing la4s, rules and regulations.

Given t+is dis2ussion, t+e respondent Sen!te Co""ittees,

t+ere*ore, 2ou#d not, in vio#!tion o* t+e Constitution, use its

unpu<#is+ed ru#es in t+e #e$is#!tive inBuir su<e2t o* t+ese

2onso#id!ted 2!ses. T+e 2ondu2t o* inBuiries in !id o* #e$is#!tion <

t+e Sen!te +!s to <e de*erred unti# it s+!## +!ve 2!used t+e













pu<#i2!tion o* t+e ru#es, <e2!use it 2!n do so on# Kin accordance

4ith its dul+ pu5lished rules of procedure.K

er re2ent#, t+e Sen!te 2!used t+e pu<#i2!tion o* t+e Sen!te

Ru#es o* Pro2edure Governin$ InBuiries in Aid o* e$is#!tion in t+e

O2to<er %, '&&( issues o* !anila 'ulletin !nd !ala+a. +i#e e

t!3e udi2i!# noti2e o* t+is *!2t, t+e re2ent pu<#i2!tion does not 2ure

t+e in?r"it o* t+e inBuir sou$+t to <e pro+i<ited < t+e inst!nt

petitions. Inso*!r !s t+e 2onso#id!ted 2!ses !re 2on2erned, t+e

#e$is#!tive investi$!tion su<e2t t+ereo* sti## 2ou#d not <e

undert!3en < t+e respondent Sen!te Co""ittees, <e2!use no

pu<#is+ed ru#es $overned it, in 2#e!r 2ontr!vention o* t+e

Constitution.

it+ t+e *ore$oin$ disBuisition, t+e Court ?nds it unne2ess!r to

dis2uss t+e ot+er issues r!ised in t+e 2onso#id!ted petitions.

ERE=ORE, t+e petition in G.R. No. ;&%%( is 6ISMISSE6, !nd t+e

petition in G.R. No. ;7';1 is GRANTE6. et ! rit o* pro+i<ition <eissued enoinin$ t+e Sen!te o* t+e Repu<#i2 o* t+e P+i#ippines

!ndor !n o* its 2o""ittees *ro" 2ondu2tin$ !n inBuir in !id o*

#e$is#!tion 2entered on t+e Ke##o G!r2iK t!pes.

SO ORDERED.



Repu<#i2 o* t+e P+i#ippines

S&$RE(E %O&RT

M!ni#!

EN )ANC

).R. N". *4?- Dece7e! *+, 3*

ANTONIO LEJANO, Petitioner,

vs.

$EO$LE OF THE $HILI$$INES, Respondent.

9 - - - - - - - - - - - - - - - - - - - - - - -9

).R. N". *44+

$EO$LE OF THE $HILI$$INES, Appe##ee,

vs.

H&1ERT JEFFRE $. >E11, ANTONIO LEJANO, (I%HAEL A.

)AT%HALIAN, HOS$I%IO FERNANDEZ, (I)&EL RODRI)&EZ,

$ETER ESTRADA and )ERARDO 1ION), Appe##!nts.

6 E C I S I O N

A1AD, J.:

1!ie# 1ac<!"und

On une %&, 77 Estre##it! i>2onde !nd +er d!u$+ters C!r"e#!,nineteen e!rs o#d, !nd enni*er, seven, ere <rut!## s#!in !t t+eir

+o"e in P!r!!Bue Cit. =o##oin$ !n intense investi$!tion, t+e

po#i2e !rrested ! $roup o* suspe2ts, so"e o* +o" $!ve det!i#ed

2on*essions. )ut t+e tri!# 2ourt s"e##ed ! *r!"e-up !nd eventu!##

ordered t+e" dis2+!r$ed. T+us, t+e identities o* t+e re!#

perpetr!tors re"!ined ! "ster espe2i!## to t+e pu<#i2 +ose

interests ere !roused < t+e $rippin$ det!i#s o* +!t ever<od

re*erred to !s t+e i>2onde "!ss!2re.

=our e!rs #!ter in 771, t+e N!tion!# )ure!u o* Investi$!tion or N)I!nnoun2ed t+!t it +!d so#ved t+e 2ri"e. It presented st!r-itness

essi2! M. A#*!ro, one o* its in*or"ers, +o 2#!i"ed t+!t s+e

itnessed t+e 2ri"e. S+e pointed to !22used u<ert ere P.

e<<, Antonio KTon )oK e!no, Arte"io K6on$K entur!, Mi2+!e#

A. G!t2+!#i!n, ospi2io KP3eK =ern!nde>, Peter Estr!d!, Mi$ue#

KGin$K Rodri$ue>, !nd oe =i#!rt !s t+e 2u#prits. S+e !#so t!$$ed

!22used po#i2e o82er, Ger!rdo )ion$, !s !n !22essor !*ter t+e

*!2t. Re#in$ pri"!ri# on A#*!roFs testi"on, on Au$ust &, 771

t+e pu<#i2 prose2utors ?#ed !n in*or"!tion *or r!pe it+ +o"i2ide

!$!inst e<<, et !#.

T+e Re$ion!# Tri!# Court o* P!r!!Bue Cit, )r!n2+ ';0, presided

over < ud$e A"e#it! G. To#entino, tried on# seven o* t+e !22used

sin2e Arte"io entur! !nd oe =i#!rt re"!ined !t #!r$e.' T+e

prose2ution presented A#*!ro !s its "!in itness it+ t+e ot+ers

2orro<or!tin$ +er testi"on. T+ese in2#uded t+e "edi2o-#e$!#

o82er +o !utopsied t+e <odies o* t+e vi2ti"s, t+e se2urit $u!rds

o* Piton$ 6!!n Su<division, t+e *or"er #!undro"!n o* t+e

e<<s +ouse+o#d, po#i2e o82er )ion$s *or"er $ir#*riend, !nd

!uro G. i>2onde, Estre##it!s +us<!nd.

=or t+eir p!rt, so"e o* t+e !22used testi?ed, denin$ !n p!rt in

t+e 2ri"e !nd s!in$ t+e ere e#se+ere +en it too3 p#!2e.

e<<s !#i<i !ppe!red t+e stron$est sin2e +e 2#!i"ed t+!t +e !s

t+en !2ross t+e o2e!n in t+e United St!tes o* A"eri2!. e

presented t+e testi"onies o* itnesses !s e## !s do2u"ent!r !nd

o<e2t eviden2e to prove t+is. In !ddition, t+e de*ense presented

itnesses to s+o A#*!roFs <!d reput!tion *or trut+ !nd t+e

in2redi<#e n!ture o* +er testi"on.

)ut i"pressed < A#*!ros det!i#ed n!rr!tion o* t+e 2ri"e !nd t+e

events surroundin$ it, t+e tri!# 2ourt *ound ! 2redi<#e itness in +er.

It noted +er 2!te$ori2!#, str!i$+t*or!rd, spont!neous, !nd *r!n3

testi"on, und!"!$ed < $rue#in$ 2ross-e9!"in!tions. T+e tri!#

2ourt re"!ined un*!>ed < si$ni?2!nt dis2rep!n2ies <eteen

A#*!ros Apri# '( !nd M! '', 771 !8d!vits, !22eptin$ +er

e9p#!n!tion t+!t s+e !t ?rst !nted to prote2t +er *or"er

<o*riend, !22used Estr!d!, !nd ! re#!tive, !22used G!t2+!#i!nJ

t+!t no #!er !ssisted +erJ t+!t s+e did not trust t+e investi$!tors

+o +e#ped +er prep!re +er ?rst !8d!vitJ !nd t+!t s+e *e#t unsure







i* s+e ou#d $et t+e support !nd se2urit s+e needed on2e s+e

dis2#osed !## !<out t+e i>2onde 3i##in$s.

In 2ontr!st, t+e tri!# 2ourt t+ou$+t #itt#e o* t+e deni!#s !nd !#i<is

t+!t e<<, e!no, Rodri$ue>, !nd G!t2+!#i!n set up *or t+eir

de*ense. T+e p!#ed, !22ordin$ to t+e 2ourt, 2o"p!red to A#*!ros

testi"on t+!t ot+er itnesses !nd t+e p+si2!# eviden2e

2orro<or!ted. T+us, on !nu!r 0, '&&&, !*ter *our e!rs o* !rduous

+e!rin$s, t+e tri!# 2ourt rendered ud$"ent, ?ndin$ !## t+e !22used

$ui#t !s 2+!r$ed !nd i"posin$ on e<<, e!no, G!t2+!#i!n,

=ern!nde>, Estr!d!, !nd Rodri$ue> t+e pen!#t o* re2#usion

perpetu! !nd on )ion$, !n indeter"in!te prison ter" o* e#even

e!rs, *our "ont+s, !nd one d! to te#ve e!rs. T+e tri!# 2ourt

!#so !!rded d!"!$es to !uro i>2onde.%

On !ppe!#, t+e Court o* Appe!#s !8r"ed t+e tri!# 2ourts de2ision,

"odi*in$ t+e pen!#t i"posed on )ion$ to si9 e!rs "ini"u" !nd

te#ve e!rs "!9i"u" !nd in2re!sin$ t+e !!rd o* d!"!$es to

!uro i>2onde.0 T+e !ppe##!te 2ourt did not !$ree t+!t t+e !22usedere tried < pu<#i2it or t+!t t+e tri!# ud$e !s <i!sed. It *ound

su82ient eviden2e o* 2onspir!2 t+!t rendered Rodri$ue>,

G!t2+!#i!n, =ern!nde>, !nd Estr!d! eBu!## $ui#t it+ t+ose +o

+!d ! p!rt in r!pin$ !nd 3i##in$ C!r"e#! !nd in e9e2utin$ +er

"ot+er !nd sister.

On "otion *or re2onsider!tion < t+e !22used, t+e Court o* Appe!#sF

Spe2i!# 6ivision o* ?ve "e"<ers voted t+ree !$!inst to to den

t+e "otion,1 +en2e, t+e present !ppe!#.

On Apri# '&, '&&, !s ! resu#t o* its initi!# de#i<er!tion in t+is 2!se,

t+e Court issued ! Reso#ution $r!ntin$ t+e reBuest o* e<< to

su<"it *or 6NA !n!#sis t+e se"en spe2i"en t!3en *ro" C!r"e#!s

2!d!ver, +i2+ spe2i"en !s t+en <e#ieved sti## under t+e

s!*e3eepin$ o* t+e N)I. T+e Court $r!nted t+e reBuest pursu!nt to

se2tion 0 o* t+e Ru#e on 6NA Eviden2e@ to $ive t+e !22used !nd t+e

prose2ution !22ess to s2ienti?2 eviden2e t+!t t+e "i$+t !nt to

!v!i# t+e"se#ves o*, #e!din$ to ! 2orre2t de2ision in t+e 2!se.

Un*ortun!te#, on Apri# ';, '&& t+e N)I in*or"ed t+e Court t+!t it

no #on$er +!s 2ustod o* t+e spe2i"en, t+e s!"e +!vin$ <een

turned over to t+e tri!# 2ourt. T+e tri!# re2ord s+os, +oever, t+!t

t+e spe2i"en !s not !"on$ t+e o<e2t eviden2e t+!t t+e

prose2ution oered in eviden2e in t+e 2!se.

T+is out2o"e pro"pted !22used e<< to ?#e !n ur$ent "otion to

!2Buit on t+e $round t+!t t+e $overn"ents *!i#ure to preserve

su2+ vit!# eviden2e +!s resu#ted in t+e deni!# o* +is ri$+t to due

pro2ess.

Issues Presented

A22used e<<s "otion to !2Buit presents ! t+res+o#d issue:

+et+er or not t+e Court s+ou#d !2Buit +i" outri$+t, $iven t+e

$overn"ents *!i#ure to produ2e t+e se"en spe2i"en t+!t t+e N)I

*ound on C!r"e#!s 2!d!ver, t+us deprivin$ +i" o* eviden2e t+!t

ou#d prove +is inno2en2e.

In t+e "!in, !## t+e !22used r!ise t+e 2entr!# issue o* +et+er or

not e<<, !2tin$ in 2onspir!2 it+ e!no, G!t2+!#i!n, =ern!nde>,

Estr!d!, Rodri$ue>, entur!, !nd =i#!rt, r!ped !nd 3i##ed C!r"e#!

!nd put to de!t+ +er "ot+er !nd sister. )ut, u#ti"!te#, t+e

2ontro##in$ issues !re:

. +et+er or not A#*!ros testi"on !s eeitness,

des2ri<in$ t+e 2ri"e !nd identi*in$ e<<, e!no,

G!t2+!#i!n, =ern!nde>, Estr!d!, Rodri$ue>, !nd to ot+ers

!s t+e persons +o 2o""itted it, is entit#ed to <e#ie*J !nd

'. +et+er or not e<< presented su82ient eviden2e toprove +is !#i<i !nd re<ut A#*!ros testi"on t+!t +e #ed t+e

ot+ers in 2o""ittin$ t+e 2ri"e.

T+e issue respe2tin$ !22used )ion$ is +et+er or not +e !2ted to

2over up t+e 2ri"e !*ter its 2o""ission.

The Ri<ht t" Ac8uittal

Due t" L"ss "# DNA E:idence

e<< 2#!i"s, 2itin$ )r!d v. M!r#!nd,;

t+!t +e is entit#ed tooutri$+t !2Buitt!# on t+e $round o* vio#!tion o* +is ri$+t to due














pro2ess $iven t+e St!tes *!i#ure to produ2e on order o* t+e Court

eit+er < ne$#i$en2e or i##*u# suppression t+e se"en spe2i"en

t!3en *ro" C!r"e#!.

T+e "edi2!# eviden2e 2#e!r# est!<#is+ed t+!t C!r"e#! !s r!ped

!nd, 2onsistent it+ t+is, se"en spe2i"en !s *ound in +er. It is

true t+!t A#*!ro identi?ed e<< in +er testi"on !s C!r"e#!s

r!pist !nd 3i##er <ut serious Buestions +!d <een r!ised !<out +er

2redi<i#it. At t+e ver #e!st, t+ere e9ists ! possi<i#it t+!t A#*!ro

+!d #ied. On t+e ot+er +!nd, t+e se"en spe2i"en t!3en *ro"

C!r"e#! 2!nnot possi<# #ie. It 2!nnot <e 2o!2+ed or !##ured < !

pro"ise o* re!rd or ?n!n2i!# support. No to persons +!ve t+e

s!"e 6NA ?n$erprint, it+ t+e e92eption o* identi2!# tins.( I*, on

e9!"in!tion, t+e 6NA o* t+e su<e2t spe2i"en does not <e#on$ to

e<<, t+en +e did not r!pe C!r"e#!. It is t+!t si"p#e. T+us, t+e

Court ou#d +!ve <een !<#e to deter"ine t+!t A#*!ro 2o""itted

perur in s!in$ t+!t +e did.

Sti##, e<< is not entit#ed to !2Buitt!# *or t+e *!i#ure o* t+e St!te toprodu2e t+e se"en spe2i"en !t t+is #!te st!$e. =or one t+in$, t+e

ru#in$ in )r!d v. M!r#!nd7 t+!t +e 2ites +!s #on$ <e overt!3en <

t+e de2ision in Ari>on! v. Youn$<#ood,& +ere t+e U.S. Supre"e

Court +e#d t+!t due pro2ess does not reBuire t+e St!te to preserve

t+e se"en spe2i"en !#t+ou$+ it "i$+t <e use*u# to t+e !22used

un#ess t+e #!tter is !<#e to s+o <!d *!it+ on t+e p!rt o* t+e

prose2ution or t+e po#i2e. ere, t+e St!te presented ! "edi2!#

e9pert +o testi?ed on t+e e9isten2e o* t+e spe2i"en !nd e<< in

*!2t sou$+t to +!ve t+e s!"e su<e2ted to 6NA test.

=or, !not+er, +en e<< r!ised t+e 6NA issue, t+e ru#e $overnin$

6NA eviden2e did not et e9ist, t+e 2ountr did not et +!ve t+e

te2+no#o$ *or 2ondu2tin$ t+e test, !nd no P+i#ippine pre2edent +!d

!s et re2o$ni>ed its !d"issi<i#it !s eviden2e. ConseBuent#, t+e

ide! o* 3eepin$ t+e spe2i"en se2ure even !*ter t+e tri!# 2ourt

ree2ted t+e "otion *or 6NA testin$ did not 2o"e up. Indeed,

neit+er e<< nor +is 2o-!22used <rou$+t up t+e "!tter o*

preservin$ t+e spe2i"en in t+e "e!nti"e.

P!rent+eti2!##, !*ter t+e tri!# 2ourt denied e<<s !pp#i2!tion *or

6NA testin$, +e !##oed t+e pro2eedin$ to "ove on +en +e +!d

on !t #e!st to o22!sions $one up to t+e Court o* Appe!#s or t+e

Supre"e Court to 2+!##en$e !##e$ed !r<itr!r !2tions t!3en !$!inst

+i" !nd t+e ot+er !22used. T+e r!ised t+e 6NA issue <e*ore t+e

Court o* Appe!#s <ut "ere# !s !n error 2o""itted < t+e tri!#

2ourt in renderin$ its de2ision in t+e 2!se. None o* t+e !22used ?#ed

! "otion it+ t+e !ppe!#s 2ourt to +!ve t+e 6NA test done pendin$

!dudi2!tion o* t+eir !ppe!#. T+is, even +en t+e Supre"e Court

+!d in t+e "e!nti"e p!ssed t+e ru#es !##oin$ su2+ test.

Considerin$ t+e !22useds #!23 o* interest in +!vin$ su2+ test done,

t+e St!te 2!nnot <e dee"ed put on re!son!<#e noti2e t+!t it ou#d

<e reBuired to produ2e t+e se"en spe2i"en !t so"e *uture ti"e.

No, to t+e "erit o* t+e 2!se.

A#*!ros Stor

)!sed on t+e prose2utions version, 2u##ed *ro" t+e de2isions o* t+e

tri!# 2ourt !nd t+e Court o* Appe!#s, on une '7, 77 !t !round

(:%& in t+e evenin$, essi2! A#*!ro drove +er Mitsu<is+i !n2er, it+<o*riend Peter Estr!d! !s p!ssen$er, to t+e A!#! A#!<!n$

Co""er2i!# Center p!r3in$ #ot to ,

ospi2io KP3eK =ern!nde>, Mi2+!e# G!t2+!#i!n, !nd oe =i#!rt.

A#*!ro re2!##ed *reBuent# seein$ t+e" !t ! s+!<u +ouse in

P!r!!Bue in !nu!r 77, e92ept entur! +o" s+e +!d 3non

e!r#ier in 6e2e"<er 77&.

As A#*!ro s"o3ed +er s+!<u, e<< !ppro!2+ed !nd reBuested +erto re#! ! "ess!$e *or +i" to ! $ir#, +o" s+e #!ter identi?ed !s

C!r"e#! i>2onde. A#*!ro !$reed. A*ter usin$ up t+eir s+!<u, t+e

$roup drove to C!r"e#!s +ouse !t (& in>ons Street, Piton$ 6!!n

Su<division, )= o"es, P!r!!Bue Cit. Ridin$ in +er 2!r, A#*!ro !nd

Estr!d! tr!i#ed =i#!rt !nd Rodri$ue> +o rode ! M!>d! pi23-up !nd

e<<, e!no, entur!, =ern!nde>, !nd G!t2+!#i!n +o ere on !

Niss!n P!tro# 2!r.

On re!2+in$ t+eir destin!tion, A#*!ro p!r3ed +er 2!r on in>ons

Street, !#i$+ted, !nd !ppro!2+ed C!r"e#!s +ouse. A#*!ro pressed

t+e >er !nd ! o"!n 2!"e out. A#*!ro Bueried +er !<out













C!r"e#!. A#*!ro +!d "et C!r"e#! ti2e <e*ore in !nu!r 77.

+en C!r"e#! 2!"e out, A#*!ro $!ve +er e<<s "ess!$e t+!t +e

!s ust !round. C!r"e#! rep#ied, +oever, t+!t s+e 2ou#d not $o

out et sin2e s+e +!d ust !rrived +o"e. S+e to#d A#*!ro to return

!*ter tent "inutes. A#*!ro re#!ed t+is to e<< +o t+en to#d t+e

$roup to drive <!23 to t+e A!#! A#!<!n$ Co""er2i!# Center.

T+e $roup +!d !not+er s+!ons

Street +ere C!r"e#! #ived. T+e Niss!n P!tro# !nd t+e M!>d! pi23-

up, it+ t+eir p!ssen$ers, p!r3ed so"e+ere !#on$ A$uirre

Avenue. C!r"e#! !s !t t+eir $!rden. S+e !ppro!2+ed A#*!ro on

seein$ +er !nd to#d t+e #!tter t+!t s+e 4C!r"e#!5 +!d to #e!ve t+e

+ouse *or ! +i#e. C!r"e#! reBuested A#*!ro to return <e*ore

"idni$+t !nd s+e ou#d #e!ve t+e pedestri!n $!te, t+e iron $ri##s

t+!t #ed to t+e 3it2+en, !nd t+e 3it2+en door un#o23ed. C!r"e#! !#so

to#d A#*!ro to <#in3 +er 2!rs +e!d#i$+ts ti2e +en s+e !ppro!2+ed

t+e pedestri!n $!te so C!r"e#! ou#d 3no t+!t s+e +!d !rrived.

A#*!ro returned to +er 2!r <ut !ited *or C!r"e#! to drive out o* t+e

+ouse in +er on 2!r. A#*!ro tr!i#ed C!r"e#! up to A$uirre Avenue

+ere s+e dropped o ! "!n +o" A#*!ro <e#ieved !s C!r"e#!s

<o*riend. A#*!ro #oo3ed *or +er $roup, *ound t+e", !nd re#!ed

C!r"e#!s instru2tions to e<<. T+e t+en !## ent <!23 to t+e

A!#! A#!<!n$ Co""er2i!# Center. At t+e p!r3in$ #ot, A#*!ro to#d t+e

$roup !<out +er t!#3 it+ C!r"e#!. +en s+e to#d e<< o*

C!r"e#!s "!#e 2o"p!nion, e<<s "ood 2+!n$ed *or t+e rest o*

t+e evenin$ 4K<!d tripK5.

e<< $!ve out *ree 2o2!ine. T+e !## used it !nd so"e s+!<u, too.

A*ter !<out 0& to 01 "inutes, e<< de2ided t+!t it !s ti"e *or

t+e" to #e!ve. e s!id, KPipi#!+!n n!tin si! C!r"e#!/ !t !3o !n$

"!uun!.K e!no s!id, KA3o !n$ susunodK !nd t+e ot+ers

responded KO3!, o3!.K T+e !## #e*t t+e p!r3in$ #ot in ! 2onvo o*

t+ree ve+i2#es !nd drove into Piton$ 6!!n Su<division *or t+e t+ird

ti"e. T+e !rrived !t C!r"e#!s +ouse s+ort# <e*ore "idni$+t.

A#*!ro p!r3ed +er 2!r <eteen i>2ondes +ouse !nd t+e ne9t.

+i#e !itin$ *or t+e ot+ers to !#i$+t *ro" t+eir 2!rs, =ern!nde>

!ppro!2+ed A#*!ro it+ ! su$$estion t+!t t+e <#o up t+e

tr!ns*or"er ne!r t+e i>2ondes residen2e to 2!use ! <ronout

4KP!s!<u$in 3!! n!tin !n$ tr!ns*or"er n! itoK5. )ut A#*!ro

s+ru$$ed o t+e ide!, te##in$ =ern!nde>, KM!#!3!s #!n$ !n$ t!"!

"o.K +en e<<, e!no, !nd entur! ere !#re!d <e*ore t+e

+ouse, e<< to#d t+e ot+ers !$!in t+!t t+e ou#d #ine up *or

C!r"e#! <ut +e ou#d <e t+e ?rst. T+e ot+ers rep#ied, KO si$e, dito

#!n$ 3!"i, "!$<!<!nt! #!n$ 3!"i.K

A#*!ro !s t+e ?rst to p!ss t+rou$+ t+e pedestri!n $!te t+!t +!d

<een #e*t open. e<<, e!no, !nd entur! *o##oed +er. On

enterin$ t+e $!r!$e, entur! usin$ ! 2+!ir "ounted t+e +ood o* t+e

i>2ondes Niss!n Sentr! !nd #oosened t+e e#e2tri2 <u#< over it

4Kp!r! d! !#!n$ i#!K5. T+e s"!## $roup ent t+rou$+ t+e open

iron $ri## $!te !nd p!ssed t+e dirt 3it2+en. C!r"e#! opened t+e

!#u"inu" s2reen door o* t+e 3it2+en *or t+e". S+e !nd e<<

#oo3ed e!2+ ot+er in t+e ees *or ! "o"ent !nd, to$et+er, +e!ded

*or t+e dinin$ !re!.

As s+e #ost si$+t o* C!r"e#! !nd e<<, A#*!ro de2ided to $o out.e!no !s3ed +er +ere s+e !s $oin$ !nd s+e rep#ied t+!t s+e !s

$oin$ out to s"o3e. As s+e e!sed +er ! out t+rou$+ t+e 3it2+en

door, s+e s! entur! pu##in$ out ! 3it2+en dr!er. A#*!ro s"o3ed !

2i$!rette !t t+e $!rden. A*ter !<out tent "inutes, s+e !s

surprised to +e!r ! o"!ns voi2e !s3, KSino !n[K A#*!ro

i""edi!te# !#3ed out o* t+e $!rden to +er 2!r. S+e *ound +er

ot+er 2o"p!nions "i##in$ !round it. Estr!d! +o s!t in t+e 2!r

!s3ed +er, KO3! <![K

A*ter sittin$ in t+e 2!r *or !<out ten "inutes, A#*!ro returned to t+ei>2onde +ouse, usin$ t+e s!"e route. T+e interior o* t+e +ouse

!s d!r3 <ut so"e #i$+t ?#tered in *ro" outside. In t+e 3it2+en,

A#*!ro s! entur! se!r2+in$ ! #!ds <!$ t+!t #! on t+e dinin$

t!<#e. +en s+e !s3ed +i" +!t +e !s #oo3in$ *or, +e s!id: KI3!

n! n$! dito, "!$+!n!p 3! n$ susi.K S+e !s3ed +i" +!t 3e +e

!nted !nd +e rep#ied: K)!st! "!$+!n!p 3! n$ susi n$ "!in door

p!ti n! rin n$ susi n$ 3otse.K +en s+e *ound ! <un2+ o* 3es in t+e

<!$, s+e tried t+e" on t+e "!in door <ut none ?tted t+e #o23. S+e

!#so did not ?nd t+e 2!r 3e.



Un!<#e to open t+e "!in door, A#*!ro returned to t+e 3it2+en. +i#e

s+e !s !t ! spot #e!din$ to t+e dinin$ !re!, s+e +e!rd ! st!ti2

noise 4#i3e ! te#evision t+!t re"!ined on !*ter t+e st!tion +!d

si$ned o5. Out o* 2uriosit, s+e !ppro!2+ed t+e "!sters <edroo"

*ro" +ere t+e noise 2!"e, opened t+e door ! #itt#e, !nd pee3ed

inside. T+e unusu!# sound $re even #ouder. As s+e !#3ed in, s+e

s! e<< on top o* C!r"e#! +i#e s+e #! it+ +er <!23 on t+e

Woor. To <#oodied <odies #! on t+e <ed. e!no !s !t t+e *oot o*

t+e <ed !<out to e!r +is !23et. C!r"e#! !s $!$$ed, "o!nin$,

!nd in te!rs +i#e e<< r!ped +er, +is <!re <utto23s e9posed.

e<< $!ve A#*!ro ! "e!nin$*u# #oo3 !nd s+e i""edi!te# #e*t t+e

roo". S+e "et entur! !t t+e dinin$ !re!. e to#d +er, KPrep!re !n

es2!pe. A!#is n! t!o.K S+o23ed it+ +!t s+e s!, A#*!ro rus+ed

out o* t+e +ouse to t+e ot+ers +o ere eit+er sittin$ in +er 2!r or

"i##in$ on t+e side!#3. S+e entered +er 2!r !nd turned on t+e

en$ine <ut s+e did not 3no +ere to $o. e<<, e!no, !nd

entur! 2!"e out o* t+e +ouse ust t+en. e<< sudden# pi23ed up

! stone !nd t+re it !t t+e "!in door, <re!3in$ its $#!ss *r!"e.

As t+e t+ree "en !ppro!2+ed t+e pedestri!n $!te, e<< to#d

entur! t+!t +e *or$ot +is !23et in t+e +ouse. )ut entur! to#d +i"

t+!t t+e 2ou#d not $et in !n"ore !s t+e iron $ri##s +!d !#re!d

#o23ed. T+e !## rode in t+eir 2!rs !nd drove !! unti# t+e

re!2+ed A$uirre Avenue. As t+e $ot ne!r !n o#d +ote# !t t+e

Tropi2!# P!#!2e !re!, A#*!ro noti2ed t+e Niss!n P!tro# s#o don.

So"eone t+re so"et+in$ out o* t+e 2!r into t+e 2o$on!# !re!.

T+e 2onvo o* 2!rs ent to ! #!r$e +ouse it+ +i$+ !##s, 2on2rete*en2e, stee# $!te, !nd ! #on$ drive! !t )= E9e2utive i##!$e. T+e

entered t+e 2o"pound !nd $!t+ered !t t+e #!n +ere t+e

K<#!"in$ sessionK too3 p#!2e. It !s +ere t+!t A#*!ro !nd t+ose +o

re"!ined outside t+e i>2onde +ouse #e!rned o* +!t +!ppened.

T+e ?rst to <e 3i##ed !s C!r"e#!s "ot+er, t+en enni*er, !nd

?n!##, C!r"e##!. entur! <#!"ed e<<, te##in$ +i", K)!3it n!"!n

p!ti un$ <!t![K e<< rep#ied t+!t t+e $ir# o3e up !nd on seein$

+i" "o#estin$ C!r"e#!, s+e u"ped on +i", <it +is s+ou#ders, !nd

pu##ed +is +!ir. e<< $ot "!d, $r!<<ed t+e $ir#, pus+ed +er to t+e

!##, !nd repe!ted# st!<<ed +er. e!no e92used +i"se#* !t t+is

point to use t+e te#ep+one in t+e +ouse. Me!n+i#e, e<< 2!##ed up

so"eone on +is 2e##u#!r p+one.

At !round ':&& in t+e "ornin$, !22used Ger!rdo )ion$ !rrived.

e<< ordered +i" to $o !nd 2#e!n up t+e i>2onde +ouse !nd s!id

to +i", KPer! #!n$ !n$ 3!t!p!t n!n.K )ion$ !nsered, KO3! #!n$.K

e<< spo3e to +is 2o"p!nions !nd to#d t+e", Ke dont 3no e!2+

ot+er. e +!vent seen e!2+ ot+er\<!3! "!u#it !n.K A#*!ro !nd

Estr!d! #e*t !nd t+e drove to +er *!t+ers +ouse. '

. T+e Bu!#it o* t+e itness

!s A#*!ro !n ordin!r su<division $ir# +o s+oed up !t t+e N)I

!*ter *our e!rs, <ot+ered < +er 2ons2ien2e or e$$ed on <

re#!tives or *riends to 2o"e *or!rd !nd do +!t !s ri$+t[ No. S+e

!s, !t t+e ti"e s+e reve!#ed +er stor, or3in$ *or t+e N)I !s !n

K!sset,K ! stoo# pi$eon, one +o e!rned +er #ivin$ < *r!terni>in$

it+ 2ri"in!#s so s+e 2ou#d sBue!# on t+e" to +er N)I +!nd#ers. S+e

+!d to #ive ! #i*e o* #ies to $et re!rds t+!t ou#d p! *or +ersu<sisten2e !nd vi2es.

A22ordin$ to Att. Arte"io S!2!$uin$, *or"er +e!d o* t+e N)I Anti-

idn!ppin$, i!23in$, !nd Ar"ed Ro<<er T!s3 =or2e 4AAR5

Se2tion, A#*!ro +!d <een +!n$in$ !round !t t+e N)I sin2e

Nove"<er or 6e2e"<er 770 !s !n K!sset.K S+e supp#ied +er

+!nd#ers it+ in*or"!tion !$!inst dru$ pus+ers !nd ot+er 2ri"in!#

e#e"ents. So"e o* t+is in*or"!tion #ed to t+e 2!pture o* notorious

dru$ pus+ers #i3e C+ristop+er Cru> S!ntos !nd Or#!ndo )!2Buir.

A#*!ros tip #ed to t+e !rrest o* t+e #e!der o* t+e KM!rti#o $!n$K t+!t3i##ed ! po#i2e o82er. )e2!use o* +er t!#ent, t+e t!s3 *or2e $!ve +er

Kver spe2i!# tre!t"entK !nd s+e <e2!"e its Kd!r#in$,K !##oed t+e

privi#e$e o* spendin$ ni$+ts in one o* t+e roo"s !t t+e N)I o82es.





+en A#*!ro see"ed unprodu2tive *or so"eti"e, +oever, t+e

te!sed +er !<out it !nd s+e !s piBued. One d!, s+e une9pe2ted#

to#d S!2!$uin$ t+!t s+e 3ne so"eone +o +!d t+e re!# stor

<e+ind t+e i>2onde "!ss!2re. S!2!$uin$ s+oed interest. A#*!ro

pro"ised to <rin$ t+!t so"eone to t+e N)I to te## +is stor. +en

t+is did not +!ppen !nd S!2!$uin$ 2ontinued to press +er, s+e to#d

+i" t+!t s+e "i$+t !s e## !ssu"e t+e ro#e o* +er in*or"!nt.

S!2!$uin$ testi?ed t+us:

ATTY. ONGIO:

X. Att. S!2!$uin$, +o did essi2! A#*!ro <e2o"e ! itness

in t+e i>2onde "urder 2!se[ i## ou te## t+e onor!<#e

Court[

9 9 9 9

A. S+e to#d "e. Your onor, t+!t s+e 3ne so"e<od +o

re#!ted to +er t+e 2ir2u"st!n2es, I "e!n, t+e det!i#s o* t+e"!ss!2re o* t+e i>2onde *!"i#. T+!ts +!t s+e to#d "e,

Your onor.

ATTY. ONGIO:

X. And +!t did ou s![

9 9 9 9

A. I !s Buite interested !nd I tried to persu!de +er tointrodu2e to "e t+!t "!n !nd s+e pro"ised t+!t in due

ti"e, s+e i## <rin$ to "e t+e "!n, !nd to$et+er it+ +er,

e i## tr to 2onvin2e +i" to !2t !s ! st!te itness !nd

+e#p us in t+e so#ution o* t+e 2!se.

9 9 9 9

X. Att. S!2!$uin$, ere ou !<#e to intervie t+is !##e$ed

itness[

ITNESS SACAGUING:

A. No, sir.

ATTY. ONGIO:

X. + not[

ITNESS SACAGUING:

A. )e2!use essi2! A#*!ro !s never !<#e to 2o"p# it+ +er

pro"ise to <rin$ t+e "!n to "e. S+e to#d "e #!ter t+!t s+e

2ou#d not !nd t+e "!n does not #i3e to testi*.

ATTY. ONGIO:

X. A## ri$+t, !nd +!t +!ppened !*ter t+!t[

ITNESS SACAGUING:

A. S+e to#d "e, Ke!s #!n$ 3!o, Sir,K i* I "! Buote, Ke!s

#!n$ Sir, +u!$ 3!on$\K

COURT:

o !s t+!t[

ITNESS SACAGUING:

A. KE!s #!n$, Sir. Sir, re#!9 #!n$, Sir, p!p!pe#!n 3o,

p!p!pe#!n 3o n! #!n$ !n.K

9 9 9 9

ATTY. ONGIO:

X. A## ri$+t, !nd +!t !s our re!2tion +en Ms. A#*!ro

st!ted t+!t Kp!p!pe#!n 3o n! #!n$ !n[K

ITNESS SACAGUING:



A. I s!id, K+indi puede !n, 3!si +indi 3! n!"!n ee

itness.K

ATTY. ONGIO:

X. And +!t !s t+e rep# o* Ms. A#*!ro[

ITNESS SACAGUING:

A. indi si! n!3!3i<o, unti# s+e ent !!.

4TSN, M! '(, 77@, pp. 07-1&, 1(, ;;-;75

Xuite si$ni?2!nt#, A#*!ro never re*uted S!2!$uin$s !<ove

testi"on.

'. T+e suspi2ious det!i#s

)ut !s it possi<#e *or A#*!ro to #ie it+ su2+ !<und!nt det!i#s so"e

o* +i2+ even t!##ied it+ t+e p+si2!# eviden2e !t t+e s2ene o* t+e

2ri"e[ No dou<t, es.

=irst#, t+e i>2onde "!ss!2re +!d <een reported in t+e "edi! it+

di>>in$ det!i#s. Ever<od !s t!#3in$ !<out +!t t+e po#i2e *ound

!t t+e 2ri"e s2ene !nd t+ere ere #ots o* spe2u#!tions !<out t+e".

Se2ond#, t+e po#i2e +!d !rrested so"e K!3!t-<!+!K $roup in

P!r!!Bue !nd 2+!r$ed t+e" it+ t+e 2ri"e. T+e po#i2e prep!red

t+e 2on*essions o* t+e "en t+e !ppre+ended !nd ?##ed t+ese upit+ det!i#s t+!t t+e eviden2e o* t+e 2ri"e s2ene provided. A#*!ros

N)I +!nd#ers +o ere doin$ t+eir on investi$!tion 3ne o* t+ese

det!i#s !s e##. Sin2e A#*!ro +!n$ed out !t t+e N)I o82es !nd

pr!2ti2!## #ived t+ere, it !s not too di82u#t *or +er to +e!r o*

t+ese evidenti!r det!i#s !nd $!in !22ess to t+e do2u"ents.

Not surprisin$#, t+e 2on*essions o* so"e "e"<ers o* t+e )!rroso

K!3!t <!+!K $!n$, 2onde"ned < t+e M!3!ti RTC !s *!<ri2!ted <

t+e po#i2e to pin t+e 2ri"e on t+e", s+os +o 2ri"e investi$!tors

2ou#d "!3e ! 2on*ession rin$ true < "!t2+in$ so"e o* its det!i#s

it+ t+e p+si2!# eviden2e !t t+e 2ri"e s2ene. Consider t+e

*o##oin$:

!. T+e )!rroso $!n$ "e"<ers s!id t+!t t+e $ot into C!r"e#!s

+ouse < <re!3in$ t+e $#!ss p!ne# o* t+e *ront door usin$ ! stone

r!pped in 2#ot+ to de!den t+e noise. A#*!ro 2ou#d not use t+is #ine

sin2e t+e 2ore o* +er stor !s t+!t e<< !s C!r"e#!s <o*riend.

e<< +!d no re!son to s"!s+ +er *ront door to $et to see +er.

ConseBuent#, to e9p#!in t+e s"!s+ed door, A#*!ro +!d to sett#e *or

2#!i"in$ t+!t, on t+e ! out o* t+e +ouse, e<< pi23ed up so"e

stone !nd, out o* t+e <#ue, +ur#ed it !t t+e $#!ss-p!ne#ed *ront door

o* t+e i>2onde residen2e. is !2tion re!## "!de no sense. =ro"

A#*!ros n!rr!tion, e<< !ppe!red r!tion!# in +is de2isions. It !s

p!st "idni$+t, t+e +ouse !s d!r3, !nd t+e !nted to $et !!

Bui23# to !void dete2tion. ur#in$ ! stone !t t+!t $#!ss door !nd

2!usin$ ! tre"endous noise !s !rre, #i3e invitin$ t+e nei$+<ors

to 2o"e.

<. T+e 2ri"e s2ene s+oed t+!t t+e +ouse +!d <een r!ns!23ed.

T+e ree2ted 2on*essions o* t+e )!rroso K!3!t-<!+!K $!n$

"e"<ers s!id t+!t t+e tried to ro< t+e +ouse. To e9p#!in t+is

p+si2!# eviden2e, A#*!ro 2#!i"ed t+!t !t one point entur! !s

pu##in$ ! 3it2+en dr!er, !nd !t !not+er point, $oin$ t+rou$+ !

+!nd<!$ on t+e dinin$ t!<#e. e s!id +e !s #oo3in$ *or t+e *ront-

door 3e !nd t+e 2!r 3e.

A$!in, t+is portion o* A#*!ros stor !ppe!rs tortured to

!22o""od!te t+e p+si2!# eviden2e o* t+e r!ns!23ed +ouse. S+enever "entioned entur! +!vin$ t!3en so"e v!#u!<#es it+ +i"

+en t+e #e*t C!r"e#!s +ouse. And + ou#d entur! ru""!$e

! <!$ on t+e t!<#e *or t+e *ront-door 3e, spi##in$ t+e 2ontents,

+en t+e +!d !#re!d $otten into t+e +ouse. It is ! stor "!de to

?t in it+ t+e 2ri"e s2ene !#t+ou$+ ro<<er !s supposed# not t+e

re!son e<< !nd +is 2o"p!nions entered t+!t +ouse.

2. It is t+e s!"e t+in$ it+ t+e $!r!$e #i$+t. T+e po#i2e

investi$!tors *ound t+!t t+e <u#< +!d <een #oosened to turn o t+e

#i$+t. T+e 2on*essions o* t+e )!rroso $!n$ 2#!i"ed t+!t one o* t+e"

2#i"<ed t+e p!r3ed 2!rs +ood to re!2+ up !nd d!r3en t+!t #i$+t.



T+is "!de sense sin2e t+e ere $oin$ to ro< t+e p#!2e !nd t+e

needed ti"e to or3 in t+e d!r3 trin$ to open t+e *ront door. So"e

p!ssers< "i$+t #oo3 in !nd see +!t t+e ere doin$.

A#*!ro +!d to !dust +er testi"on to t!3e into !22ount t+!t

d!r3ened $!r!$e #i$+t. So s+e 2#!i"ed t+!t entur! 2#i"<ed t+e

2!rs +ood, usin$ ! 2+!ir, to turn t+e #i$+t o. )ut, un#i3e t+e

)!rroso K!3!t-<!+!K $!n$, e<< !nd +is *riends did not +!ve

!nt+in$ to do in ! d!r3ened $!r!$e. T+e supposed# 3ne in

!dv!n2e t+!t C!r"e#! #e*t t+e doors to t+e 3it2+en open *or t+e". It

did not "!3e sense *or entur! to ris3 st!ndin$ on t+e 2!rs +ood

!nd <e seen in su2+ !n !3!rd position inste!d o* $oin$ str!i$+t

into t+e +ouse.

And, t+ird#, A#*!ro !s t+e N)Is st!r itness, t+eir <!d$e o*

e92e##ent investi$!tive or3.lavvphil A*ter 2#!i"in$ t+!t t+e +!d

so#ved t+e 2ri"e o* t+e de2!de, t+e N)I peop#e +!d ! st!3e in

"!3in$ +er sound 2redi<#e !nd, o<vious#, t+e $!ve +er !## t+e

prep!r!tions s+e needed *or t+e o< o* <e2o"in$ ! *!ir# $oodsu<stitute itness. S+e !s t+eir Kd!r#in$K o* !n !sset. And t+is is

not pure spe2u#!tion. As pointed out !<ove, S!2!$uin$ o* t+e N)I, !

#!er !nd ! r!n3in$ o82i!#, 2on?r"ed t+is to <e ! 2o#d *!2t. +

t+e tri!# 2ourt !nd t+e Court o* Appe!#s *!i#ed to see t+is is

"sti*in$.

At !n r!te, did A#*!ro !t #e!st +!ve ! ?ne "e"or *or *!2es t+!t

+!d ! stron$ ee2t on +er, $iven t+e 2ir2u"st!n2es[ Not #i3e#. S+e

n!"ed Mi$ue# KGin$K Rodri$ue> !s one o* t+e 2u#prits in t+e

i>2onde 3i##in$s. )ut +en t+e N)I *ound ! 2ert!in Mi2+!e#Rodri$ue>, ! dru$ dependent *ro" t+e )i2ut!n Re+!<i#it!tion

Center, initi!## suspe2ted to <e A#*!ros Mi$ue# Rodri$ue> !nd

s+oed +i" to A#*!ro !t t+e N)I o82e, s+e r!n <erser3, s#!ppin$

!nd 3i23in$ Mi2+!e#, e92#!i"in$: Ko 2!n I *or$et our *!2e. e

ust s! e!2+ ot+er in ! dis2o one "ont+ !$o !nd ou to#d "e t+en

t+!t ou i## 3i## "e.K As it turned out, +e !s not Mi$ue# Rodri$ue>,

t+e !22used in t+is 2!se.%

To possi<i#ities e9ist: Mi2+!e# !s re!## t+e one A#*!ro !nted to

i"p#i2!te to sett#e so"e s2ore it+ +i" <ut it !s too #!te to

2+!n$e t+e n!"e s+e !#re!d $!ve or s+e +!d "opi2 vision,

t!$$in$ t+e ron$ peop#e *or +!t t+e did not do.

%. T+e Bu!#it o* t+e testi"on

T+ere is !not+er t+in$ !<out ! #in$ itness: +er stor #!23s sense

or suers *ro" in+erent in2onsisten2ies. An underst!ndin$ o* t+e

n!ture o* t+in$s !nd t+e 2o""on <e+!vior o* peop#e i## +e#p

e9pose ! #ie. And it +!s !n !<und!nt presen2e in t+is 2!se.

One. In +er desire to i"p#i2!te G!t2+!#i!n, =ern!nde>, Estr!d!,

Rodri$ue>, !nd =i#!rt, +o ere supposed to <e e<<s 2o-

prin2ip!#s in t+e 2ri"e, A#*!ro "!de it ! point to testi* t+!t e<<

proposed ti2e to +is *riends t+e $!n$-r!pe o* C!r"e#! +o +!d

+urt +i". And ti2e, t+e 4in2#udin$, i* one <e#ieves A#*!ro, +er on

<o*riend Estr!d!5 !$reed in ! 2+orus to +is propos!#. )ut +en

t+e $ot to C!r"e#!s +ouse, on# e<<, e!no, entur!, !nd

A#*!ro entered t+e +ouse.

G!t2+!#i!n, =ern!nde>, Estr!d!, !nd Rodri$ue> supposed# st!ed

!round A#*!ros 2!r, +i2+ !s p!r3ed on t+e street <eteen

C!r"e#!s +ouse !nd t+e ne9t. So"e o* t+ese "en s!t on top o* t+e

2!rs #id +i#e ot+ers "i##ed on t+e side!#3, visi<#e under t+e street

#i$+t to !none +o 2!red to !t2+ t+e", p!rti2u#!r# to t+e peop#e

+o ere +!vin$ ! drin3in$ p!rt in ! ne!r< +ouse. O<vious#, t+e

<e+!vior o* e<<s 2o"p!nions out on t+e street did not ?$ure in !

p#!nned $!n$-r!pe o* C!r"e#!.

To. entur!, A#*!ros dope supp#ier, introdu2ed +er *or t+e ?rstti"e in +er #i*e to e<< !nd +is *riends in ! p!r3in$ #ot < ! "!##. So

+ ou#d s+e !$ree to !2t !s e<<s "essen$er, usin$ +er $!s, to

<rin$ +is "ess!$e to C!r"e#! !t +er +o"e. More ine9p#i2!<#, +!t

"otiv!ted A#*!ro to sti23 it out t+e +o#e ni$+t it+ e<< !nd +is

*riends[

T+e ere pr!2ti2!## str!n$ers to +er !nd +er <o*riend Estr!d!.

+en it 2!"e to ! point t+!t e<< de2ided it+ +is *riends to

$!n$-r!pe C!r"e#!, 2#e!r#, t+ere !s not+in$ in it *or A#*!ro. Yet,

s+e stu23 it out it+ t+e", !s ! po#i2e !sset ou#d, +!n$in$ in

t+ere unti# s+e +!d ! 2ri"e to report, on# s+e !s not et !n





K!ssetK t+en. I*, on t+e ot+er +!nd, A#*!ro +!d <een too so!3ed in

dru$s to t+in3 2#e!r# !nd ust *o##oed !#on$ +ere t+e $roup too3

+er, +o 2ou#d s+e re"e"<er so "u2+ det!i#s t+!t on# ! dru$-*ree

"ind 2!n[

T+ree. +en A#*!ro ent to see C!r"e#! !t +er +ouse *or t+e

se2ond ti"e, C!r"e##! to#d +er t+!t s+e sti## +!d to $o out !nd t+!t

e<< !nd +is *riends s+ou#d 2o"e <!23 !round "idni$+t. A#*!ro

returned to +er 2!r !nd !ited *or C!r"e#! to drive out in +er on

2!r. And s+e tr!i#ed +er up to A$uirre Avenue +ere s+e supposed#

dropped o ! "!n +o" s+e t+ou$+t !s C!r"e#!s <o*riend.

A#*!ros tr!i#in$ C!r"e#! to sp on +er un*!it+*u#ness to e<< did

not "!3e sense sin2e s+e !s on #i"ited err!nd. )ut, !s ! 2riti2!#

itness, A#*!ro +!d to provide ! re!son *or e<< to *re!3 out !nd

de2ide to 2o"e it+ +is *riends !nd +!r" C!r"e#!.

=our. A22ordin$ to A#*!ro, +en t+e returned to C!r"e#!s +ouse

t+e t+ird ti"e !round "idni$+t, s+e #ed e<<, e!no, !nd entur!

t+rou$+ t+e pedestri!n $!te t+!t C!r"e#! +!d #e*t open. No, t+isis eird. e<< !s t+e $!n$ #e!der +o de2ided +!t t+e ere

$oin$ to do. e de2ided !nd +is *riends !$reed it+ +i" to $o to

C!r"e#!s +ouse !nd $!n$-r!pe +er. + ou#d A#*!ro, ! o"!n, !

str!n$er to e<< <e*ore t+!t ni$+t, !nd o<vious# it+ no ro#e to

p#! in t+e $!n$-r!pe o* C!r"e#!, #e!d +i" !nd t+e ot+ers into +er

+ouse[ It "!de no sense. It ou#d on# "!3e sense i* A#*!ro !nted

to *ei$n <ein$ ! itness to so"et+in$ s+e did not see.

=ive. A#*!ro ent out o* t+e +ouse to s"o3e !t t+e $!rden. A*ter

!<out tent "inutes, ! o"!n e92#!i"ed, KSino !n[K On +e!rin$t+is, A#*!ro i""edi!te# !#3ed out o* t+e $!rden !nd ent to +er

2!r. App!rent#, s+e did t+is <e2!use s+e 3ne t+e 2!"e on ! s#.

So"eone ot+er t+!n C!r"e#! <e2!"e 2ons2ious o* t+e presen2e o*

e<< !nd ot+ers in t+e +ouse. A#*!ro !#3ed !! <e2!use,

o<vious#, s+e did not !nt to $et invo#ved in ! potenti!#

2on*ront!tion. T+is !s supposed# +er *r!"e o* "ind: *e!r o*

$ettin$ invo#ved in +!t !s not +er <usiness.

)ut i* t+!t ere t+e 2!se, +o 2ou#d s+e testi* <!sed on person!#

3no#ed$e o* +!t ent on in t+e +ouse[ A#*!ro +!d to 2+!n$e t+!t

*r!"e o* "ind to one o* <o#dness !nd re23#ess 2uriosit. So t+!t is

+!t s+e ne9t 2#!i"ed. S+e ent <!23 into t+e +ouse to !t2+ !s

e<< r!ped C!r"e#! on t+e Woor o* t+e "!sters <edroo". e +!d

!pp!rent# st!<<ed to de!t+ C!r"e#!s "o" !nd +er oun$ sister

+ose <#oodied <odies ere spr!#ed on t+e <ed. No, A#*!ro

testi?ed t+!t s+e $ot s2!red 4!not+er s+i*t to *e!r5 *or s+e +urried#

$ot out o* t+e +ouse !*ter e<< supposed# $!ve +er ! "e!nin$*u#

#oo3.

A#*!ro Bui23# ent to +er 2!r, not "indin$ G!t2+!#i!n, =ern!nde>,

Estr!d!, Rodri$ue>, !nd =i#!rt +o s!t on t+e 2!r or "i##ed on t+e

side!#3. S+e did not spe!3 to t+e", even to Estr!d!, +er

<o*riend. S+e entered +er 2!r !nd turned on t+e en$ine <ut s+e

testi?ed t+!t s+e did not 3no +ere to $o. T+is o"!n +o ! *e

"inutes <!23 #ed e<<, e!no, !nd entur! into t+e +ouse,

3noin$ t+!t t+e ere de2ided to r!pe !nd +!r" C!r"e#!, !s

sudden# too s+o23ed to 3no +ere to $o] T+is e"otion!#

pendu#u" sin$ indi2!tes ! itness +o !s 2on*used it+ +er

on #ies.

+. The supp"sed c"!!"7"!ati"ns

Intendin$ to provide 2orro<or!tion to A#*!ros testi"on, t+e

prose2ution presented si9 !ddition!# itnesses:

D!. $!"spe!" A. %a7anayan, t+e N)I Medi2o-e$!# O82er +o

!utopsied t+e <odies o* t+e vi2ti"s, testi?ed on t+e st!< ounds

t+e sust!ined0 !nd t+e presen2e o* se"en in C!r"e#!s

$enit!#i!,1 indi2!tin$ t+!t s+e +!d <een r!ped.

N"!al E. >hite, J!., !s t+e se2urit $u!rd on dut !t Piton$

6!!n Su<division *ro" ; p.". o* une '7 to ; !.". o* une %&, 77.

e $ot ! report on t+e "ornin$ o* une %& t+!t so"et+in$ unto!rd

+!ppened !t t+e i>2onde residen2e. e ent t+ere !nd s! t+e

de!d <odies in t+e "!sters <edroo", t+e <!$ on t+e dinin$ t!<#e,

!s e## !s t+e #oud noise e"!n!tin$ *ro" ! te#evision set.@

+ite 2#!i"ed t+!t +e noti2ed G!t2+!#i!n !nd +is 2o"p!nions,

none o* +o" +e 2ou#d identi*, $o in !nd out o* Piton$ 6!!n

Su<division. e !#so s! t+e" !#on$ in>ons Street. !ter, t+e

entered Piton$ 6!!n Su<division in ! t+ree-2!r 2onvo. +ite 2ou#d









not, +oever, des2ri<e t+e 3ind o* ve+i2#es t+e used or re2!## t+e

ti"e +en +e s! t+e $roup in t+ose to inst!n2es. And +e did not

noti2e !nt+in$ suspi2ious !<out t+eir 2o"in$ !nd $oin$.

)ut +ites testi"on 2!nnot <e re#ied on. is initi!# 2#!i" turned

out to <e in!22ur!te. e !2tu!## s! G!t2+!#i!n !nd +is $roup

enter t+e Piton$ 6!!n Su<division on# on2e. T+e ere not $oin$

in !nd out. =urt+er"ore, A#*!ro testi?ed t+!t +en t+e 2onvo o*

2!rs ent <!23 t+e se2ond ti"e in t+e dire2tion o* C!r"e#!s +ouse,

s+e !#one entered t+e su<division !nd p!ssed t+e $u!rd+ouse

it+out stoppin$. Yet, +ite +o supposed# "!nned t+!t

$u!rd+ouse did not noti2e +er.

Surprisin$#, +ite *!i#ed to note )ion$, ! po#i2e o82er, enterin$ or

e9itin$ t+e su<division on t+e e!r# "ornin$ o* une %& +en +e

supposed# K2#e!ned upK i>2onde residen2e on e<<s orders.

+!t is "ore, +ite did not noti2e C!r"e#! !rrive it+ +er "o"

<e*ore A#*!ros ?rst visit t+!t ni$+t. C!r"e#! supposed# #e*t it+ !

"!#e 2o"p!nion in +er 2!r !t !round &:%& p.". <ut +ite did notnoti2e it. e !#so did not noti2e C!r"e#! reenter t+e su<division.

+ite !2tu!## dis2redited A#*!ros testi"on !<out t+e "ove"ents

o* t+e persons invo#ved.

=urt+er, +i#e A#*!ro testi?ed t+!t it !s t+e M!>d! pi23-up driven

< =i#!rt t+!t #ed t+e t+ree-ve+i2#e 2onvo,;+ite 2#!i"ed it !s

t+e Niss!n P!tro# it+ G!t2+!#i!n on it t+!t #ed t+e 2onvo sin2e +e

ou#d not +!ve #et t+e 2onvo in it+out !s2ert!inin$ t+!t

G!t2+!#i!n, ! resident, !s in it. Se2urit $u!rd +ite did not,

t+ere*ore, provide 2orro<or!tion to A#*!ros testi"on.7avvphi7

Just" %a7anacan, t+e se2urit supervisor !t Piton$ 6!!n

Su<division testi?ed t+!t +e s! e<< !round t+e #!st ee3 o* M!

or t+e ?rst ee3 o* une 77 to prove +is presen2e in t+e

P+i#ippines +en +e 2#!i"ed to <e in t+e United St!tes. e !s

"!nnin$ t+e $u!rd +ouse !t t+e entr!n2e o* t+e su<division o*

Piton$ 6!!n +en +e W!$$ed don ! 2!r driven < e<<. e<<

s!id t+!t +e ou#d see i#et S. C!<!n!2!n !s3ed +i" *or !n I6 <ut

+e pointed to +is United )= o"es sti23er !nd s!id t+!t +e resided

t+ere. C!<!n!2!n rep#ied, +oever, t+!t Piton$ 6!!n +!d ! #o2!#

sti23er.

C!<!n!2!n testi?ed t+!t, !t t+is point, e<< introdu2ed +i"se#* !s

t+e son o* Con$ress"!n e<<. Sti##, t+e supervisor insisted on

seein$ +is I6. e<< $rud$in$# $!ve it !nd !*ter seein$ t+e pi2ture

!nd t+e n!"e on it, C!<!n!2!n returned t+e s!"e !nd !##oed

e<< to p!ss it+out <ein$ #o$$ed in !s t+eir St!nd!rd Oper!tin$

Pro2edure reBuired.(

)ut C!<!n!2!nFs testi"on 2ou#d not <e re#ied on. A#t+ou$+ it !s

not 2o""on *or ! se2urit $u!rd to 2+!##en$e ! Con$ress"!ns son

it+ su2+ ve+e"en2e, C!<!n!2!n did not #o$ t+e in2ident on t+e

$u!rd+ouse <oo3. Nor did +e, 2ontr!r to pres2ri<ed pro2edure,

re2ord t+e visitors entr into t+e su<division. It did not "!3e sense

t+!t C!<!n!2!n !s stri2t in t+e "!tter o* seein$ e<<s I6 <ut not

in re2ordin$ t+e visit.

(ila )a:i"la used to or3 !s #!undr o"!n *or t+e e<<s !t

t+eir +ouse !t )= o"es E9e2utive i##!$e. S+e testi?ed t+!t s+e

s! e<< !t +is p!rents +ouse on t+e "ornin$ o* une %&, 77

+en s+e $ot t+e dirt 2#ot+es *ro" t+e roo" t+!t +e !nd to<rot+ers o22upied !t !<out 0.!.". S+e s! +i" !$!in p!2in$ t+e

Woor !t 7 !.". At !<out p."., e<< #e*t t+e +ouse in t-s+irt !nd

s+orts, p!ssin$ t+rou$+ ! se2ret door ne!r t+e "!ids Bu!rters on

t+e ! out. =in!##, s+e s! e<< !t 0 p.". o* t+e s!"e d!. 7

On 2ross-e9!"in!tion, +oever, G!vio#! 2ou#d not s! +!t

distin$uis+ed une %&, 77 *ro" t+e ot+er d!s s+e !s on servi2e

!t t+e e<< +ouse+o#d !s to en!<#e +er to distin2t# re"e"<er,

*our e!rs #!ter, +!t one o* t+e e<< <os did !nd !t +!t ti"e.

S+e 2ou#d not re"e"<er !n o* t+e det!i#s t+!t +!ppened in t+e+ouse+o#d on t+e ot+er d!s. S+e proved to +!ve ! se#e2tive

p+oto$r!p+i2 "e"or !nd t+is on# d!"!$ed +er testi"on.

G!vio#! tried to 2orro<or!te A#*!roFs testi"on < 2#!i"in$ t+!t on

une %&, 77 s+e noti2ed <#oodst!ins on e<<Fs t-s+irt.'& S+e did

not 2!## t+e !ttention o* !n<od in t+e +ouse+o#d !<out it +en it

ou#d +!ve <een ! point o* 2on2ern t+!t e<< "! +!ve <een

+urt, +en2e t+e <#ood.

)esides, i2tori! entoso, t+e e<<sF +ouse"!id *ro" M!r2+ 7(7

to M! 77', !nd S$t. Mi$ue# Muo>, t+e e<<sF se2urit !ide in











77, testi?ed t+!t G!vio#! or3ed *or t+e e<<s on# *ro" !nu!r

77 to Apri# 77. entoso *urt+er testi?ed t+!t it !s not

G!vio#!Fs dut to 2o##e2t t+e 2#ot+es *ro" t+e 'nd Woor <edroo"s,

t+is <ein$ t+e or3 o* t+e +ouse"!id 2+!r$ed it+ 2#e!nin$ t+e

roo"s.

+!t is "ore, it !s "ost un#i3e# *or ! #!undro"!n +o +!d

<een t+ere *or on# *our "ont+s to 2o##e2t, !s s+e 2#!i"ed, t+e

#!undr *ro" t+e roo"s o* +er e"p#oers !nd t+eir $ron up

2+i#dren !t *our in t+e "ornin$ +i#e t+e ere !s#eep.

And it did not "!3e sense, i* A#*!ros testi"on ere to <e <e#ieved

t+!t e<<, +o !s so 2!re*u# !nd 2#ever t+!t +e 2!##ed )ion$ to $o

to t+e i>2onde residen2e !t ' !.". to 2#e!n up t+e eviden2e

!$!inst +i" !nd +is $roup, ou#d <rin$ +is <#oodied s+irt +o"e !nd

put it in t+e +!"per *or #!undro"!n G!vio#! to 2o##e2t !nd !s+

!t 0 !.". !s !s +er supposed +!<it.

L"lita De 1i!!e! !s !22used )ion$s $ir#*riend !round t+e ti"et+e i>2onde "!ss!2re too3 p#!2e. )irrer testi?ed t+!t s+e !s it+

)ion$ p#!in$ "!+on$ *ro" t+e evenin$ o* une '7, 77 to t+e

e!r# "ornin$ o* une %&, +en )ion$ $ot ! 2!## !t !round ' !.".

T+is pro"pted +i", !22ordin$ to 6e )irrer, to #e!ve !nd $o to )=.

So"eone sittin$ !t t+e <!23se!t o* ! t!9i pi23ed +i" up. +en

)ion$ returned !t ; !.". +e !s+ed o +!t #oo3ed #i3e dried <#ood

*ro" +is ?n$ern!i#s. And +e t+re !! ! *ou#-s"e##in$

+!nd3er2+ie*. S+e !#so s! )ion$ t!3e out ! 3ni*e it+ !#u"inu"

2over *ro" +is dr!er !nd +id it in +is stee# 2!<inet. '

T+e se2urit $u!rd !t Piton$ 6!!n did not noti2e !n po#i2e

investi$!tor W!s+in$ ! <!d$e to $et into t+e vi##!$e !#t+ou$+ )ion$

supposed# 2!"e in !t t+e un+o# +our o* to in t+e "ornin$. is

dep!rture <e*ore ; !.". !#so re"!ined unnoti2ed < t+e su<division

$u!rds. )esides, i* +e +!d 2#e!ned up t+e 2ri"e s2ene s+ort# !*ter

"idni$+t, +!t !s t+e point o* +is returnin$ t+ere on t+e *o##oin$

"ornin$ to dispose o* so"e o* t+e eviden2e in t+e presen2e o*

ot+er po#i2e investi$!tors !nd on-#oo3ers[ In *!2t, + ou#d +e

ste!# v!#u!<#e ite"s *ro" t+e i>2onde residen2e on +is return

t+ere +ours #!ter i* +e +!d t+e opportunit to do it e!r#ier[

At "ost, )irrers testi"on on# est!<#is+ed )ion$s t+e*t o* 2ert!in

ite"s *ro" t+e i>2onde residen2e !nd $ross ne$#e2t *or *!i#in$ to

"!int!in t+e s!n2tit o* t+e 2ri"e s2ene < "ovin$ !round !nd

!#terin$ t+e ee2ts o* t+e 2ri"e. )irrers testi"on *!i#ed to 2onne2t

)ion$Fs !2ts to e<< !nd t+e ot+er !22used.

Lau!" Vi9c"nde testi?ed !<out +o deep# +e !s !e2ted < t+e

#oss o* +er i*e !nd to d!u$+ters. C!r"e##! spo3e to +i" o* !

ree2ted suitor s+e 2!##ed K)!$o,K <e2!use +e !s ! P!r!!Bue

po#iti2i!ns son. Un*ortun!te#, !uro did not !ppe!r 2urious enou$+

to insist on ?ndin$ out +o t+e ree2ted *e##o !s. )esides, +is

testi"on 2ontr!di2ts t+!t o* A#*!ro +o testi?ed t+!t C!r"e#! !nd

e<< +!d !n on-$oin$ re#!tion. Indeed, i* A#*!ro ere to <e

<e#ieved, C!r"e#! !nted e<< to 2o"e to +er +ouse !round

"idni$+t. S+e even #e*t t+e 3it2+en door open so +e 2ou#d enter t+e

+ouse.

1. T+e "issin$ 2orro<or!tion

T+ere is so"et+in$ tru# re"!r3!<#e !<out t+is 2!se: t+e

prose2utions 2ore t+eor t+!t C!r"e#! !nd e<< +!d <een

seet+e!rts, t+!t s+e +!d <een un*!it+*u# to +i", !nd t+!t it !s

*or t+is re!son t+!t e<< <rou$+t +is *riends to +er +ouse to $!n$-

r!pe +er is tot!## un2orro<or!ted]

=or inst!n2e, nor"!##, i* e<<, ! Con$ress"!ns son, 2ourted t+e

oun$ C!r"e#!, t+!t ou#d <e nes !"on$ +er 2ir2#e o* *riends i*

not !round ton. )ut, +ere, none o* +er *riends or even t+ose +o

3ne eit+er o* t+e" 2!"e *or!rd to !8r" t+is. And i* e<<+!n$ed !round it+ +er, trin$ to in +er *!vors, +e ou#d sure#

<e seen it+ +er. And t+is ou#d !## t+e "ore <e so i* t+e +!d

<e2o"e seet+e!rts, ! re#!tion t+!t A#*!ro tried to proe2t it+ +er

testi"on.

)ut, e92ept *or A#*!ro, t+e N)I !sset, no one !"on$ C!r"e#!s

*riends or +er *riends *riends ou#d testi* ever +e!rin$ o* su2+

re#!tions+ip or ever seein$ t+e" to$et+er in so"e popu#!r

+!n$outs in P!r!!Bue or M!3!ti. A#*!ros 2#!i" o* ! ?ve-+our

dr!"! is #i3e !n !#ien p!$e, rude# !nd un2onne2ted# inserted into

e<< !nd C!r"e#!s #i*e stories or #i3e ! pie2e o* i$s! pu>>#e





tri""ed to ?t into t+e s+!pe on t+e <o!rd <ut does not <e#on$

<e2!use it 2#!s+es it+ t+e surroundin$ pie2es. It +!s neit+er

!nte2edent nor 2on2o"it!nt support in t+e veri?!<#e *!2ts o* t+eir

person!# +istories. It is Buite unre!#.

+!t is "ore, A#*!ro testi?ed t+!t s+e s! C!r"e#! drive out o* +er

+ouse it+ ! "!#e p!ssen$er, Mr. D, +o" A#*!ro t+ou$+t t+e !

it #oo3ed !s !#so C!r"e#!s #over. T+is !s t+e !##-i"port!nt

re!son e<< supposed# +!d *or !ntin$ to +!r" +er. A$!in, none

o* C!r"e#!s re#!tives, *riends, or peop#e +o 3ne +er ever

testi?ed !<out t+e e9isten2e o* Mr.D in +er #i*e. No<od +!s 2o"e

*or!rd to testi* +!vin$ ever seen +i" it+ C!r"e#!. And despite

t+e $rueso"e nes !<out +er de!t+ !nd +o Mr. D +!d p#!ed !

ro#e in it, +e never presented +i"se#* #i3e !none +o +!d #ost !

spe2i!# *riend nor"!## ou#d. O<vious#, Mr. D did not e9ist, ! "ere

$+ost o* t+e i"!$in!tion o* A#*!ro, t+e o"!n +o "!de ! #ivin$

in*or"in$ on 2ri"in!#s.

>e77Ms &.S. Ali7i

A"on$ t+e !22used, e<< presented t+e stron$est !#i<i.

!. T+e tr!ve# prep!r!tions

e<< 2#!i"s t+!t in 77 +is p!rents, Sen!tor =reddie e<< !nd

+is i*e, E#i>!<et+, sent t+eir son to t+e United St!tes 4U.S.5 to

#e!rn t+e v!#ue o* independen2e, +!rd or3, !nd "one. '' G#ori!

e<<, +is !unt, !22o"p!nied +i". R!!+ Tours <oo3ed t+eir Wi$+t

to S!n =r!n2is2o vi! United Air#ines. ose?n! No#!s2o o* R!!+ Tours2on?r"ed t+!t e<< !nd +is !unt used t+eir p#!ne ti23ets.

e<< to#d +is *riends, in2#udin$ +is nei$+<or, enni*er C#!ire

C!<rer!, !nd +is <!s3et<!## <udd, ose#ito Orend!in Es2o<!r, o* +is

tr!ve# p#!ns. e even invited t+e" to +is despedid! p!rt on M!r2+

(, 77 !t =!2es 6is2o !#on$ M!3!ti Ave.'% On M!r2+ (,77, t+e

eve o* +is dep!rture, +e too3 $ir#*riend Mi#!$ros C!sti##o to ! dinner

!t )un2+u"s !t t+e M!3!ti Cine"! SBu!re. is <!s3et<!## <udd

R!*!e# ose it+ Tin! C!#"!, ! <#ind d!te !rr!n$ed < e<<, oined

t+e". T+e !*ter!rds ent to =!2es 6is2o *or e<<Fs despedid!

p!rt. A"on$ t+ose present ere +is *riends P!u#o S!ntos !nd !

Orte$!.'0

<. T+e to i""i$r!tion 2+e23s

T+e *o##oin$ d!, M!r2+ 7, 77, e<< #e*t *or S!n =r!n2is2o,

C!#i*orni!, it+ +is Aunt G#ori! on <o!rd United Air#ines =#i$+t

(&(.'1 )e*ore <o!rdin$ +is p#!ne, e<< p!ssed t+rou$+ t+e

P+i#ippine I""i$r!tion <oot+ !t t+e !irport to +!ve +is p!ssport

2#e!red !nd st!"ped. I""i$r!tion O82er, =erdin!nd S!"po#

2+e23ed e<<s vis!, st!"ped, !nd initi!#ed +is p!ssport, !nd #et

+i" p!ss t+rou$+.'@ e !s #isted on t+e United Air#ines =#i$+ts

P!ssen$er M!ni*est.';

On !rriv!# !t S!n =r!n2is2o, e<< ent t+rou$+ t+e U.S.

I""i$r!tion +ere +is entr into t+!t 2ountr !s re2orded. T+us,

t+e U.S. I""i$r!tion N!tur!#i>!tion Servi2e, 2+e23in$ it+ its Non-

i""i$r!nt In*or"!tion Sste", 2on?r"ed e<<Fs entr into t+e

U.S. on M!r2+ 7, 77. e<< presented !t t+e tri!# t+e INSCerti?2!tion issued < t+e U.S. I""i$r!tion !nd N!tur!#i>!tion

Servi2e,'( t+e 2o"puter-$ener!ted print-out o* t+e US-INS

indi2!tin$ e<<Fs entr on M!r2+ 7, 77,'7 !nd t+e US-INS

Certi?2!tion d!ted Au$ust %, 771, !ut+enti2!ted < t+e

P+i#ippine 6ep!rt"ent o* =orei$n A!irs, 2orre2tin$ !n e!r#ier

Au$ust &, 771 Certi?2!tion.%&

2. 6et!i#s o* U.S. soourn

In S!n =r!n2is2o, e<< !nd +is !unt G#ori! ere "et < t+e #!ttersd!u$+ter, M!ri! Teres! e!"e, +o <rou$+t t+e" to G#ori!s +ouse

in 6!# Cit, C!#i*orni!. 6urin$ +is st! it+ +is !unt, e<< "et

C+ristop+er P!u# e$!spi Es$uerr!, G#ori!s $r!ndson. In Apri# 77,

e<<, C+ristop+er, !nd ! 2ert!in 6!p+ne 6o"in$o !t2+ed t+e

2on2ert o* 6ee#ite )!nd in S!n =r!n2is2o.% In t+e s!"e "ont+,

6orot+ +ee#o23 !nd +er *!"i# invited e<< to !3e T!+oe to

return t+e e<<s +ospit!#it +en s+e !s in t+e P+i#ippines. %'

In M! 77, on invit!tion o* !not+er !unt, Sus!n )rott"!n, e<<

"oved to An!+ei" i##s, C!#i*orni!.%% 6urin$ +is st! t+ere, +e

o22upied +i"se#* it+ p#!in$ <!s3et<!## on2e or ti2e ! ee3 it+





























Steven ee#er%0 !nd or3in$ !t +is 2ousin-in-#!s pest 2ontro#

2o"p!n.%1 e<< presented t+e 2o"p!ns #o$<oo3 s+oin$ t+e

t!s3s +e per*or"ed,%@ +is p!2+e23,%; +is I6, !nd ot+er e"p#o"ent

p!pers. On une 0, 77 +e !pp#ied *or ! driverFs #i2ense %( !nd

rote t+ree #etters to +is *riend enni*er C!<rer!. %7

On une '(, 77, e<<s p!rents visited +i" !t An!+ei" !nd

st!ed it+ t+e )rott"!ns. On t+e s!"e d!, +is *!t+er introdu2ed

onesto Ar!$on to +is son +en +e 2!"e to visit. 0& On t+e *o##oin$

d!, une '7, e<<, in t+e 2o"p!n o* +is *!t+er !nd Ar!$on ent

to Riverside, C!#i*orni!, to #oo3 *or ! 2!r. T+e <ou$+t !n MR'

Toot! 2!r.0 !ter t+!t d!, ! visitor !t t+e )rott"!ns, ouis

+itt!23er, s! e<< #oo3in$ !t t+e p#!tes o* +is ne 2!r. 0' To

prove t+e pur2+!se, e<< presented t+e Pu<#i2 Re2ords o*

C!#i*orni! 6ep!rt"ent o* Motor e+i2#e0% !nd ! 2!r p#!te KE

E)).K00 In usin$ t+e 2!r in t+e U.S., e<< even re2eived tr!82

2it!tions.01

On une %&, 77 e<<, !$!in !22o"p!nied < +is *!t+er !ndAr!$on,0@ <ou$+t ! <i22#e !t Or!n$e C2#e Center.0; T+e Center

issued e<< ! re2eipt d!ted une %&, 77. 0( On u# 0, 77,

Independen2e 6!, t+e e<<s, t+e )rott"!ns, !nd t+e !2! *!"i#

+!d ! #!3eside pi2ni2.07

e<< st!ed it+ t+e )rott"!ns unti# "id u# !nd rented ! p#!2e

*or #ess t+!n ! "ont+. On Au$ust 0, 77 +e #e*t *or on$ood,

=#orid!, to st! it+ t+e spouses !23 !nd Son! Rodri$ue>.1& T+ere,

+e "et Ar"!ndo Rodri$ue> it+ +o" +e spent ti"e, p#!in$

<!s3et<!## on ee3ends, !t2+in$ "ovies, !nd p#!in$ <i##i!rds.

1

InNove"<er 77, e<< "et per*or"in$ !rtist G!r !#en2i!no, !

*riend o* !23 Rodri$ue>, +o !s invited *or ! dinner !t t+e

Rodri$ue>s +ouse.1' e #e*t t+e Rodri$ue>s +o"e in Au$ust 77',

returned to An!+ei" !nd st!ed it+ +is !unt I"e#d! P!$!sp!s. e

st!ed t+ere unti# +e #e*t *or t+e P+i#ippines on O2to<er '@, 77'.

d. T+e se2ond i""i$r!tion 2+e23s

As it+ +is trip $oin$ to t+e U.S., e<< !#so ent t+rou$+ <ot+ t+e

U.S. !nd P+i#ippine i""i$r!tions on +is return trip. T+us, +is

dep!rture *ro" t+e U.S. !s 2on?r"ed < t+e s!"e 2erti?2!tions

t+!t 2on?r"ed +is entr.1% =urt+er"ore, ! 6ip#o"!ti2 Note o* t+e

U.S. 6ep!rt"ent o* St!te it+ en2#osed #etter *ro" A2tin$ 6ire2tor

6e<or! A. =!r"er o* t+e Re2ords Oper!tions, O82e o* Re2ords o*

t+e US-INS st!ted t+!t t+e Certi?2!tion d!ted Au$ust %, 771 is !

true !nd !22ur!te st!te"ent. And +en +e <o!rded +is p#!ne, t+e

P!ssen$er M!ni*est o* P+i#ippine Air#ines =#i$+t No. &%,10 2erti?ed

< A$nes T!<uen!11 2on?r"ed +is return trip.

+en +e !rrived in M!ni#!, e<< !$!in ent t+rou$+ t+e P+i#ippine

I""i$r!tion. In *!2t, t+e !rriv!# st!"p !nd initi!# on +is p!ssport

indi2!ted +is return to M!ni#! on O2to<er ';, 77'. T+is !s

!ut+enti2!ted < C!r"e#it! A#ipio, t+e i""i$r!tion o82er +o

pro2essed e<<s reentr.1@ Upon +is return, in O2to<er 77', P!o#o

S!ntos, ose#ito Erond!in Es2o<!r, !nd R!*!e# ose on2e !$!in s!

e<< p#!in$ <!s3et<!## !t t+e )=Fs P+!se III <!s3et<!## 2ourt.

e. A#i<i versus positive identi?2!tion

T+e tri!# 2ourt !nd t+e Court o* Appe!#s !re one in ree2tin$ !se!3 e<<s !#i<i. T+eir re!son is uni*or": e<<s !#i<i 2!nnot

st!nd !$!inst A#*!ros positive identi?2!tion o* +i" !s t+e r!pist

!nd 3i##er o* C!r"e#! !nd, !pp!rent#, t+e 3i##er !s e## o* +er

"ot+er !nd oun$er sister. )e2!use o* t+is, to t+e #oer 2ourts,

e<<s deni!# !nd !#i<i ere *!<ri2!ted.

)ut not !## deni!#s !nd !#i<is s+ou#d <e re$!rded !s *!<ri2!ted.

Indeed, i* t+e !22used is tru# inno2ent, +e 2!n +!ve no ot+er

de*ense <ut deni!# !nd !#i<i. So +o 2!n su2+ !22used penetr!te !

"ind t+!t +!s <een "!de 2ni2!# < t+e ru#e dri##ed into +is +e!dt+!t ! de*ense o* !#i<i is ! +!n$"!ns noose in t+e *!2e o* ! itness

positive# se!rin$, KI s! +i" do it.K[ Most ud$es <e#ieve t+!t

su2+ !ssertion !uto"!ti2!## doo"s !n !#i<i +i2+ is so e!s to

*!<ri2!te. T+is Bui23 stereotpe t+in3in$, +oever, is distressin$.

=or +o e#se 2!n t+e trut+ t+!t t+e !22used is re!## inno2ent +!ve

!n 2+!n2e o* prev!i#in$ over su2+ ! stone-2!st tenet[

T+ere is on# one !. A ud$e "ust 3eep !n open "ind. e "ust

$u!rd !$!inst s#ippin$ into +!st 2on2#usion, o*ten !risin$ *ro" !

desire to Bui23# ?nis+ t+e o< o* de2idin$ ! 2!se. A positive

de2#!r!tion *ro" ! itness t+!t +e s! t+e !22used 2o""it t+e





















































2ri"e s+ou#d not !uto"!ti2!## 2!n2e# out t+e !22useds 2#!i" t+!t

+e did not do it. A #in$ itness 2!n "!3e !s positive !n

identi?2!tion !s ! trut+*u# itness 2!n. T+e #in$ itness 2!n !#so

s! !s *ort+ri$+t# !nd uneBuivo2!##, Ke did it]K it+out <#in3in$

!n ee.

R!t+er, to <e !22ept!<#e, t+e positive identi?2!tion "ust "eet !t

#e!st to 2riteri!:

=irst, t+e positive identi?2!tion o* t+e oender "ust 2o"e *ro" !

2redi<#e itness. S+e is 2redi<#e +o 2!n <e trusted to te## t+e

trut+, usu!## <!sed on p!st e9perien2es it+ +er. er ord +!s, to

one +o 3nos +er, its ei$+t in $o#d.

And se2ond, t+e itness stor o* +!t s+e person!## s! "ust <e

<e#iev!<#e, not in+erent# 2ontrived. A itness +o testi?es !<out

so"et+in$ s+e never s! runs into in2onsisten2ies !nd "!3es

<ei#derin$ 2#!i"s.

ere, !s !#re!d *u## dis2ussed !<ove, A#*!ro !nd +er testi"on *!i#

to "eet t+e !<ove 2riteri!.

S+e did not s+o up !t t+e N)I !s ! spont!neous itness <ot+ered

< +er 2ons2ien2e. S+e +!d <een +!n$in$ !round t+!t !$en2 *or

so"eti"e !s ! stoo# pi$eon, one p!id *or "i9in$ up it+ 2ri"in!#s

!nd sBue!#in$ on t+e". Po#i2e !ssets !re o*ten 2ri"in!#s

t+e"se#ves. S+e !s t+e prose2utions orst possi<#e 2+oi2e *or !

itness. Indeed, +er superior testi?ed t+!t s+e vo#unteered to p#!

t+e ro#e o* ! itness in t+e i>2onde 3i##in$s +en s+e 2ou#d notprodu2e ! "!n s+e pro"ised to t+e N)I.

And, !#t+ou$+ +er testi"on in2#uded det!i#s, A#*!ro +!d prior

!22ess to t+e det!i#s t+!t t+e investi$!tors 3ne o* t+e 2!se. S+e

too3 !dv!nt!$e o* +er *!"i#i!rit it+ t+ese det!i#s to in2#ude in +er

testi"on t+e 2#e!r# in2o"p!ti<#e !2t o* e<< +ur#in$ ! stone !t

t+e *ront door $#!ss *r!"es even +en t+e ere trin$ to s#ip

!! Buiet#ust so s+e 2!n !22o""od!te t+is 2ri"e s2ene

*e!ture. S+e !#so +!d entur! ru""!$in$ ! <!$ on t+e dinin$ t!<#e

*or ! *ront door 3e t+!t no<od needed ust to e9p#!in t+e p+si2!#

eviden2e o* t+!t <!$ !nd its s2!ttered 2ontents. And s+e +!d

entur! 2#i"<in$ t+e 2!rs +ood, ris3in$ <ein$ seen in su2+ !n

!3!rd position, +en t+e did not need to d!r3en t+e $!r!$e to

*or2e open t+e *ront doorust so to e9p#!in t+e d!r3ened #i$+t !nd

*oot prints on t+e 2!r +ood.

=urt+er, +er testi"on !s in+erent# in2redi<#e. er stor t+!t

G!t2+!#i!n, =ern!nde>, Estr!d!, Rodri$ue>, !nd =i#!rt !$reed to

t!3e t+eir turns r!pin$ C!r"e#! is in2on$ruent it+ t+eir

indieren2e, e9e"p#i?ed < re"!inin$ outside t+e +ouse, "i##in$

under ! street #i$+t, visi<#e to nei$+<ors !nd p!ssers<, !nd

s+oin$ no interest in t+e deve#op"ents inside t+e +ouse, #i3e i* it

!s t+eir turn to r!pe C!r"e#!. A#*!ros stor t+!t s+e !$reed to

serve !s e<<s "essen$er to C!r"e#!, usin$ up +er $!s, !nd

st!in$ it+ +i" ti## t+e !rre end +en t+e ere pr!2ti2!##

str!n$ers, !#so t!9es in2redu#it.

To provide <!sis *or e<<s outr!$e, A#*!ro s!id t+!t s+e *o##oed

C!r"e#! to t+e "!in ro!d to !t2+ +er #et o ! #over on A$uirre

Avenue. And, ine9p#i2!<#, !#t+ou$+ A#*!ro +!d on# p#!ed t+e ro#eo* "essen$er, s+e 2#!i"ed #e!din$ e<<, e!no, !nd entur! into

t+e +ouse to $!n$-r!pe C!r"e##!, !s i* A#*!ro !s est!<#is+in$ !

re!son *or #!ter on testi*in$ on person!# 3no#ed$e. er sin$

*ro" !n e"otion o* *e!r +en ! o"!n o3e up to t+eir presen2e

in t+e +ouse !nd o* !<so#ute 2our!$e +en s+e nonet+e#ess

returned to <e2o"e t+e #one itness to ! $ri" s2ene is !#so Buite

ine9p#i2!<#e.

U#ti"!te#, A#*!ros Bu!#it !s ! itness !nd +er in2onsistent, i* not

in+erent# un<e#iev!<#e, testi"on 2!nnot <e t+e positiveidenti?2!tion t+!t urispruden2e !23no#ed$es !s su82ient to

ettison ! deni!# !nd !n !#i<i.

#. A d"cuented ali7i

To est!<#is+ !#i<i, t+e !22used "ust prove < positive, 2#e!r, !nd

s!tis*!2tor eviden2e1; t+!t 4!5 +e !s present !t !not+er p#!2e !t

t+e ti"e o* t+e perpetr!tion o* t+e 2ri"e, !nd 4<5 t+!t it !s

p+si2!## i"possi<#e *or +i" to <e !t t+e s2ene o* t+e 2ri"e.1(







T+e 2ourts <e#o +e#d t+!t, despite +is eviden2e, e<< !s

!2tu!## in P!r!!Bue +en t+e i>2onde 3i##in$s too3 p#!2eJ +e !s

not in t+e U.S. *ro" M!r2+ 7, 77 to O2to<er ';, 77'J !nd i* +e

did #e!ve on M!r2+ 7, 77, +e !2tu!## returned <e*ore une '7,

77, 2o""itted t+e 2ri"e, er!sed t+e *!2t o* +is return to t+e

P+i#ippines *ro" t+e re2ords o* t+e U.S. !nd P+i#ippine

I""i$r!tions, s"u$$#ed +i"se#* out o* t+e P+i#ippines !nd into t+e

U.S., !nd returned t+e nor"!# ! on O2to<er ';, 77'. )ut t+is

ru#in$ pr!2ti2!## "!3es t+e de!t+ o* e<< !nd +is p!ss!$e into t+e

ne9t #i*e t+e on# !22ept!<#e !#i<i in t+e P+i#ippines. Courts "ust

!<!ndon t+is unust !nd in+u"!n p!r!di$".

I* one is 2ni2!# !<out t+e P+i#ippine sste", +e 2ou#d pro<!<#

2#!i" t+!t e<<, it+ +is *!t+ers 2onne2tions, 2!n !rr!n$e *or t+e

#o2!# i""i$r!tion to put ! M!r2+ 7, 77 dep!rture st!"p on +is

p!ssport !nd !n O2to<er ';, 77' !rriv!# st!"p on t+e s!"e. )ut

t+is is pure spe2u#!tion sin2e t+ere +!d <een no indi2!tion t+!t

su2+ !rr!n$e"ent !s "!de. )esides, +o 2ou#d e<< ?9 !

*orei$n !ir#ines p!ssen$er "!ni*est, o82i!## ?#ed in t+e P+i#ippines!nd !t t+e !irport in t+e U.S. t+!t +!d +is n!"e on t+e"[ o

2ou#d e<< ?9 it+ t+e U.S. I""i$r!tions re2ord sste" t+ose to

d!tes in its re2ord o* +is tr!ve#s !s e## !s t+e d!tes +en +e

supposed# dep!rted in se2ret *ro" t+e U.S. to 2o""it t+e 2ri"e in

t+e P+i#ippines !nd t+en return t+ere[ No one +!s 2o"e up it+ !

#o$i2!# !nd p#!usi<#e !nser to t+ese Buestions.

T+e Court o* Appe!#s ree2ted t+e eviden2e o* e<<s p!ssport

sin2e +e did not #e!ve t+e ori$in!# to <e !tt!2+ed to t+e re2ord. )ut,

+i#e t+e <est eviden2e o* ! do2u"ent is t+e ori$in!#, t+is "e!nst+!t t+e s!"e is e9+i<ited in 2ourt *or t+e !dverse p!rt to e9!"ine

!nd *or t+e ud$e to see. As Court o* Appe!#s usti2e T!$#e s!id in

+is dissent,17 t+e pr!2ti2e +en ! p!rt does not !nt to #e!ve !n

i"port!nt do2u"ent it+ t+e tri!# 2ourt is to +!ve ! p+oto2op o* it

"!r3ed !s e9+i<it !nd stipu#!ted !"on$ t+e p!rties !s ! *!it+*u#

reprodu2tion o* t+e ori$in!#. Stipu#!tions in t+e 2ourse o* tri!# !re

<indin$ on t+e p!rties !nd on t+e 2ourt.

T+e U.S. I""i$r!tion 2erti?2!tion !nd t+e 2o"puter print-out o*

e<<s !rriv!# in !nd dep!rture *ro" t+!t 2ountr ere

!ut+enti2!ted < no #ess t+!n t+e O82e o* t+e U.S. Attorne

Gener!# !nd t+e St!te 6ep!rt"ent. Sti## t+e Court o* Appe!#s

re*used to !22ept t+ese do2u"ents *or t+e re!son t+!t e<< *!i#ed

to present in 2ourt t+e i""i$r!tion o82i!# +o prep!red t+e s!"e.

)ut t+is !s unne2ess!r. e<<s p!ssport is ! do2u"ent issued <

t+e P+i#ippine $overn"ent, +i2+ under intern!tion!# pr!2ti2e, is

t+e o82i!# re2ord o* tr!ve#s o* t+e 2iti>en to +o" it is issued. T+e

entries in t+!t p!ssport !re presu"ed true.@&

T+e U.S. I""i$r!tion 2erti?2!tion !nd 2o"puter print-out, t+e

o82i!# 2erti?2!tions o* +i2+ +!ve <een !ut+enti2!ted < t+e

P+i#ippine 6ep!rt"ent o* =orei$n A!irs, "ere# v!#id!ted t+e

!rriv!# !nd dep!rture st!"ps o* t+e U.S. I""i$r!tion o82e on

e<<s p!ssport. T+e +!ve t+e s!"e evidenti!r v!#ue. T+e

o82ers +o issued t+ese 2erti?2!tions need not <e presented in

2ourt to testi* on t+e". T+eir trustort+iness !rises *ro" t+e

sense o* o82i!# dut !nd t+e pen!#t !tt!2+ed to ! <re!2+ed dut,

in t+e routine !nd disinterested ori$in o* su2+ st!te"ent !nd in t+e

pu<#i2it o* t+e re2ord.@

T+e Court o* Appe!#s o* 2ourse "!3es 2!pit!# o* t+e *!2t t+!t !n

e!r#ier 2erti?2!tion *ro" t+e U.S. I""i$r!tion o82e s!id t+!t it +!d

no re2ord o* e<< enterin$ t+e U.S. )ut t+!t erroneous ?rst

2erti?2!tion !s !"p# e9p#!ined < t+e U.S. Govern"ent !nd

Court o* Appe!#s usti2e T!$#e st!ted it in +is dissentin$ opinion,

t+us:

+i#e it is true t+!t !n e!r#ier Certi?2!tion !s issued < t+e U.S.

INS on Au$ust @, 771 ?ndin$ Kno eviden2e o* #!*u# !d"ission o*

e<<,K t+is !s !#re!d 2#!ri?ed !nd dee"ed erroneous < no #esst+!n t+e US INS O82i!#s. As e9p#!ined < itness eo errer!-i",

Consu# !nd Se2ond Se2ret!r o* t+e P+i#ippine E"<!ss in

!s+in$ton 6.C., s!id Certi?2!tion did not p!ss t+rou$+ proper

dip#o"!ti2 2+!nne#s !nd !s o<t!ined in vio#!tion o* t+e ru#es on

proto2o# !nd st!nd!rd pro2edure $overnin$ su2+ reBuest.

T+e initi!# reBuest !s "ere# initi!ted < )I6 Co""issioner

er2e#es +o dire2t# 2o""uni2!ted it+ t+e P+i#ippine Consu#!te

in S!n =r!n2is2o, USA, <p!ssin$ t+e Se2ret!r o* =orei$n A!irs

+i2+ is t+e proper proto2o# pro2edure. Mr. Steven )u2+er, t+e

!2tin$ C+ie* o* t+e Re2ords Servi2es )o!rd o* US-INS !s+in$ton









6.C. in +is #etter !ddressed to P+i#ip Antei#er, P+i#ippine 6es3

O82er, St!te 6ep!rt"ent, de2#!red t+e e!r#ier Certi?2!tion !s

in2orre2t !nd erroneous !s it !s Knot e9+!ustive !nd did not

reWe2t !## !v!i#!<#e in*or"!tion.K A#so, Ri2+!rd . u, Co-6ire2tor

o* t+e O82e o* In*or"!tion !nd priv!2, US 6ep!rt"ent o* usti2e,

in response to t+e !ppe!# r!ised < Consu# Gener!# Teresit! .

M!r>!n, e9p#!ined t+!t Kt+e INS nor"!## does not "!int!in re2ords

on individu!#s +o !re enterin$ t+e 2ountr !s visitors r!t+er t+!n

!s i""i$r!nts: !nd t+!t ! not!tion 2on2ernin$ t+e entr o* ! visitor

"! <e "!de !t t+e Noni""i$r!nt In*or"!tion sste". Sin2e

!ppe##!nt e<< entered t+e U.S. on ! "ere tourist vis!, o<vious#,

t+e initi!# se!r2+ 2ou#d not +!ve produ2ed t+e desired resu#t

in!s"u2+ !s t+e d!t! <!se t+!t !s #oo3ed into 2ont!ined entries

o* t+e n!"es o* IMMIGRANTS !nd not t+!t o* NON-IMMIGRANT

visitors o* t+e U.S..@'

T+e tri!# 2ourt !nd t+e Court o* Appe!#s e9pressed "!r3ed 2ni2is"

over t+e !22ur!2 o* tr!ve# do2u"ents #i3e t+e p!ssport !s e## !s

t+e do"esti2 !nd *orei$n re2ords o* dep!rtures !nd !rriv!#s *ro"!irports. T+e 2#!i" t+!t it ou#d not +!ve <een i"possi<#e *or

e<< to se2ret# return to t+e P+i#ippines !*ter +e supposed# #e*t it

on M!r2+ 7, 77, 2o""it t+e 2ri"e, $o <!23 to t+e U.S., !nd

open# return to t+e P+i#ippines !$!in on O2to<er '@, 77'. Tr!ve#

<eteen t+e U.S. !nd t+e P+i#ippines, s!id t+e #oer 2ourts too3

on# !<out te#ve to *ourteen +ours.

I* t+e Court ere to su<s2ri<e to t+is e9tre"e# s3epti2!# vie, it

"i$+t !s e## te!r t+e ru#es o* eviden2e out o* t+e #! <oo3s !nd

re$!rd suspi2ions, sur"ises, or spe2u#!tions !s re!sons *or

i"pe!2+in$ eviden2e. It is not t+!t o82i!# re2ords, +i2+ 2!rr t+e

presu"ption o* trut+ o* +!t t+e st!te, !re i""une to !tt!23.

T+e !re not. T+!t presu"ption 2!n <e over2o"e < eviden2e.

ere, +oever, t+e prose2ution did not <ot+er to present eviden2e

to i"pe!2+ t+e entries in e<<s p!ssport !nd t+e 2erti?2!tions o*

t+e P+i#ippine !nd U.S. i""i$r!tion servi2es re$!rdin$ +is tr!ve# to

t+e U.S. !nd <!23. T+e prose2utions re<utt!# eviden2e is t+e *e!r o*

t+e un3non t+!t it p#!nted in t+e #oer 2ourts "inds.

;. Ee2t o* e<<s !#i, G!t2+!#i!n, Rodri$ue>, !nd )ion$. =or, i* t+e

Court !22epts t+e proposition t+!t e<< !s in t+e U.S. +en t+e

2ri"e too3 p#!2e, A#*!ros testi"on i## not +o#d to$et+er. e<<s

p!rti2ip!tion is t+e !n2+or o* A#*!ros stor. it+out it, t+e eviden2e

!$!inst t+e ot+ers "ust ne2ess!ri# *!##.

CONCUSION

In our 2ri"in!# usti2e sste", +!t is i"port!nt is, not +et+er t+e

2ourt entert!ins dou<ts !<out t+e inno2en2e o* t+e !22used sin2e

!n open "ind is i##in$ to e9p#ore !## possi<i#ities, <ut +et+er it

entert!ins ! re!son!<#e, #in$erin$ dou<t !s to +is $ui#t. =or, it ou#d

<e ! serious "ist!3e to send !n inno2ent "!n to !i# +ere su2+

3ind o* dou<t +!n$s on to ones inner <ein$, #i3e ! pie2e o* "e!t

#od$ed i""ov!<#e <eteen teet+.

i## t+e Court send t+e !22used to spend t+e rest o* t+eir #ives inprison on t+e testi"on o* !n N)I !sset +o proposed to +er

+!nd#ers t+!t s+e t!3e t+e ro#e o* t+e itness to t+e i>2onde

"!ss!2re t+!t s+e 2ou#d not produ2e[

ERE=ORE, t+e Court REERSES !nd SETS ASI6E t+e 6e2ision

d!ted 6e2e"<er 1, '&&1 !nd Reso#ution d!ted !nu!r '@, '&&;

o* t+e Court o* Appe!#s in CA-G.R. CR-.C. &&%%@ !nd ACXUITS

!22used-!ppe##!nts u<ert ere P. e<<, Antonio e!no, Mi2+!e#

A. G!t2+!#i!n, ospi2io =ern!nde>, Mi$ue# Rodri$ue>, Peter Estr!d!

!nd Ger!rdo )ion$ o* t+e 2ri"es o* +i2+ t+e ere 2+!r$ed *or*!i#ure o* t+e prose2ution to prove t+eir $ui#t <eond re!son!<#e

dou<t. T+e !re ordered i""edi!te# REEASE6 *ro" detention

un#ess t+e !re 2on?ned *or !not+er #!*u# 2!use.

et ! 2op o* t+is 6e2ision <e *urnis+ed t+e 6ire2tor, )ure!u o*

Corre2tions, Muntin#up! Cit *or i""edi!te i"p#e"ent!tion. T+e

6ire2tor o* t+e )ure!u o* Corre2tions is 6IRECTE6 to report t+e

!2tion +e +!s t!3en to t+is Court it+in ?ve d!s *ro" re2eipt o*

t+is 6e2ision.

SO OR6ERE6.







=IRST 6IISION

0).R. N". *+*4. Janua!y *?, 3+2

LAND 1AN OF THE $HILI$$INES, petitioner , vs. FELI%IANO

F. >%O%O, respondent .

0).R. N". *+4??. Janua!y *?, 3+2

FELI%IANO F. >%O%O, petitioner , vs. THE HONORA1LE

RODRI)O S. %AS$ILLO, $ai!in< Jud<e "# the Re<i"nal

T!ial %"u!t, Thi!d Judicial Re<i"n, 1!anch 3?,

%a7anatuan %ity and the DE$ART(ENT OF A)RARIAN

REFOR(, respondents.

D E % I S I O N

NARESBSANTIA)O, J.

)e*ore t+e Court !re 2onso#id!ted petitions, t+e ?rst see3in$

t+e revie o* t+e =e<ru!r 7, 777 6e2ision/ !nd t+e Septe"<er

'', 777 Reso#ution'/ o* t+e Court o* Appe!#s in CA-G.R. No. SP No.

%77%, +i2+ "odi?ed t+e 6e2ision%/ o* Re$ion!# Tri!# Court o*

C!<!n!tu!n Cit, )r!n2+ '%, !2tin$ !s ! Spe2i!# A$r!ri!n Court in

A$r!ri!n C!se No. 7 4A=5J !nd t+e se2ond *or "!nd!"us to

2o"pe# t+e s!id tri!# 2ourt to issue ! rit o* e9e2ution !nd to dire2t

ud$e Rodri$o S. C!spi##o to in+i<it +i"se#* *ro" A$r!ri!n C!se No.

7 4A=5.

T+e undisputed !nte2edents s+o t+!t =e#i2i!no =. 2o2o is

t+e re$istered oner o* ! 70.@7& +e2t!re unirri$!ted !nd

unten!nted ri2e #!nd, 2overed < Tr!ns*er Certi?2!te o* Tit#e No. NT-

'&@0'' !nd situ!ted in t+e Sitios o* A<#!n$, S!$uin$!n !nd

Pin!"un$+i#!n, )!rrio o* S!n u!n, i2!<, Nuev! E2i!.0/

In #ine it+ t+e Co"pre+ensive A$r!ri!n Re*or" Pro$r!"

4CARP5 o* t+e $overn"ent, 2o2o vo#unt!ri# oered to se## t+e

#!nd to t+e 6ep!rt"ent o* A$r!ri!n Re*or" 46AR5 *or P0.7 "i##ion.1/ In Nove"<er 77, !*ter t+e 6ARs ev!#u!tion o* t+e !pp#i2!tion

!nd t+e deter"in!tion o* t+e ust 2o"pens!tion < t+e !nd )!n3

o* t+e P+i#ippines 4)P5, ! noti2e o* intention to !2Buire (0.1@7&

+e2t!res o* t+e propert *or P,%0',@@;.0@@/ !s sent to

2o2o. T+e !"ount oered !s #!ter r!ised to P',170,&01.%7

!nd, upon revie, !s "odi?ed to P','(&,17.('.;/ T+e !re! +i2+

t+e 6AR oered to !2Buire e92#uded id#e #!nds, river !nd ro!d

#o2!ted t+erein. 2o2o ree2ted t+e oer, pro"ptin$ t+e 6AR to

indorse t+e 2!se to t+e 6ep!rt"ent o* A$r!ri!n Re*or"

Adudi2!tion )o!rd 46ARA)5 *or t+e purpose o* ?9in$ t+e ust

2o"pens!tion in ! su""!r !d"inistr!tive pro2eedin$.(/ T+e 2!se

!s do23eted !s 6ARA) OS C!se No. '%' NE 7%. T+ere!*ter, t+e

6ARA) reBuested )P to open ! trust !22ount in t+e n!"e o*

2o2o !nd deposited t+e 2o"pens!tion oered < 6AR. 7/ In t+e

"e!nti"e, t+e propert !s distri<uted to *!r"er-<ene?2i!ries.

On M!r2+ '7, 77%, 6ARA) reBuired t+e p!rties to su<"it t+eir

respe2tive "e"or!nd! or position p!pers in support o* t+eir 2#!i".

&/ 2o2o, +oever, de2ided to *ore$o it+ t+e ?#in$ o* t+ereBuired p#e!din$s, !nd inste!d ?#ed on Apri# %, 77%, t+e inst!nt

2!se *or deter"in!tion o* ust 2o"pens!tion it+ t+e Re$ion!# Tri!#

Court o* C!<!n!tu!n Cit, )r!n2+ '%, do23eted !s A$r!ri!n C!se

No. 7 4A=5./ I"p#e!ded !s p!rt-de*end!nts t+erein ere 6AR

!nd )P.

On Apri# %&, 77%, 2o2o ?#ed ! "!ni*est!tion in OS C!se

No. '%' NE 7%, in*or"in$ t+e 6ARA) o* t+e penden2 o* A$r!ri!n

C!se No. 7 4A=5 it+ t+e C!<!n!tu!n 2ourt, !2tin$ !s ! spe2i!#

!$r!ri!n 2ourt.

'/

On M!r2+ 7, 770, t+e 6ARA) issued !n orderdis"issin$ t+e 2!se to $ive ! to t+e deter"in!tion o* ust

2o"pens!tion < t+e C!<!n!tu!n 2ourt. Pertinent portion t+ereo*

st!tes:

Ad"itted#, t+is =oru" is vested it+ t+e urisdi2tion to 2ondu2t

!d"inistr!tive pro2eedin$ to deter"ine 2o"pens!tion. /oever,

! t+orou$+ perus!# o* petitioners 2o"p#!int s+oed t+!t +e did not

on# r!ise t+e issue o* v!#u!tion <ut su2+ ot+er "!tters +i2+ !re

<eond t+e 2o"peten2e o* t+e )o!rd. )esides, t+e petitioner +!s

t+e option to !v!i# t+e !d"inistr!tive re"edies or <rin$ t+e "!tter

http://sc.judiciary.gov.ph/jurisprudence/2004/jan2004/140160.htm#_ftn1





























on ust 2o"pens!tion to t+e Spe2i!# A$r!ri!n Court *or ?n!#

deter"in!tion.

ERE=ORE, pre"ises 2onsidered, t+is 2!se is +ere< dis"issed.

SO OR6ERE6.%/

Me!n+i#e, 6AR !nd )P ?#ed t+eir respe2tive !nsers <e*ore

t+e spe2i!# !$r!ri!n 2ourt in A$r!ri!n C!se No. 7 4A=5, 2ontendin$

t+!t t+e v!#u!tion o* 2o2os propert !s in !22ord!n2e it+ #!

!nd t+!t t+e #!tter *!i#ed to e9+!ust !d"inistr!tive re"edies < not

p!rti2ip!tin$ in t+e su""!r !d"inistr!tive pro2eedin$s <e*ore t+e

6ARA) +i2+ +!s pri"!r urisdi2tion over deter"in!tion o* #!nd

v!#u!tion.0/

A*ter 2ondu2tin$ ! pre-tri!# on O2to<er %, 770, t+e tri!# 2ourt

issued ! pre-tri!# order !s *o##os:

T+e p!rties "!ni*ested t+!t t+ere is no possi<i#it o* !"i2!<#esett#e"ent, neit+er !re t+e i##in$ to !d"it or stipu#!te on *!2ts,

e92ept t+ose 2ont!ined in t+e p#e!din$s.

T+e on# issue #e*t is *or t+e deter"in!tion o* ust 2o"pens!tion or

2orre2t v!#u!tion o* t+e #!nd oned < t+e p#!inti su<e2t o* t+is

2!se.

T+e p!rties t+en pr!ed to ter"in!te t+e pre-tri!# 2on*eren2e.

AS PRAYE6 =OR, t+e pre-tri!# 2on*eren2e is 2onsidered ter"in!ted,!nd inste!d o* tri!#, t+e p!rties !re !##oed to su<"it t+eir

respe2tive "e"or!nd!.

ERE=ORE, t+e p!rties !re $iven tent 4'&5 d!s *ro" tod!

it+in +i2+ to ?#e t+eir si"u#t!neous "e"or!nd!, !nd !not+er ten

4&5 d!s *ro" re2eipt t+ereo* to ?#e t+eir Rep#Reoinder, i* !n,

!nd t+ere!*ter, t+is 2!se s+!## <e dee"ed su<"itted *or de2ision.

SO OR6ERE6.1/

T+e eviden2e presented < 2o2o in support o* +is 2#!i" ere

t+e *o##oin$: 45 Tr!ns*er Certi?2!te o* Tit#e No. NT-'&@0''J 4'5

Noti2e o* !nd !#u!tion d!ted une (, 77'J !nd 4%5 #etter d!ted

u# &, 77' ree2tin$ t+e 2ounter-oer o* )P !nd 6AR.@/ On t+e

ot+er +!nd, 6AR !nd )P presented t+e !nd !#u!tion or3s+eets.;/

On Nove"<er 0, 771, t+e tri!# 2ourt rendered ! de2ision in

*!vor o* 2o2o. It ru#ed t+!t t+ere is no need to present eviden2e

in support o* t+e #!nd v!#u!tion in!s"u2+ !s it is o* pu<#i2

3no#ed$e t+!t t+e prev!i#in$ "!r3et v!#ue o* !$ri2u#tur!# #!nds

so#d in i2!<, Nuev! E2i! is *ro" P%1,&&&.&& to 1&,&&&.&& per

+e2t!re. T+e 2ourt t+us too3 udi2i!# noti2e t+ereo* !nd ?9ed t+e

2o"pens!tion *or t+e entire 70.@7& +e2t!re #!nd !t P0',1&&.&&

per +e2t!re or ! tot!# o* P%,0'(,&('.&&. It !#so !!rded 2o2o

!2tu!# d!"!$es *or unre!#i>ed pro?ts p#us #e$!# interest. T+e

dispositive portion t+ereo* st!tes:

ERE=ORE, pre"ises 2onsidered, ud$"ent is +ere< rendered:

. Orderin$ t+e de*end!nts to p! t+e !"ount o*

P%,07,&('.&& to p#!inti !s ust 2o"pens!tion *or t+e propert

!2BuiredJ

'. Orderin$ t+e de*end!nts to p! p#!inti t+e !"ount o*

P'7,@@%,'%1.&& representin$ t+e unre!#i>ed pro?ts *ro" t+e ti"e o*

!2Buisition o* t+e su<e2t propert !nd t+e su" o* P(,0;1,'&.&&

*or ever 2!#end!r e!r, unti# t+e !"ount o* 2o"pens!tion is *u##

p!id in2#udin$ #e$!# interest +i2+ +!d !22rued t+ereon.

No pronoun2e"ent !s to 2osts.

SO OR6ERE6.(/

T+e 6AR !nd t+e )P ?#ed sep!r!te petitions <e*ore t+e Court

o* Appe!#s. T+e petition <rou$+t < 6AR on urisdi2tion!# !nd

pro2edur!# issues, do23eted !s CA-G.R. No. SP No. %7'%0, !s

dis"issed on M! '7, 77;.7/ T+e dis"iss!# <e2!"e ?n!# !nd

e9e2utor on une '@, 77;.'&/ T+is pro"pted 2o2o to ?#e !

petition *or "!nd!"us <e*ore t+is Court, do23eted !s G.R. No.




















0@;%%, pr!in$ t+!t t+e de2ision o* t+e Re$ion!# Tri!# Court o*

C!<!n!tu!n Cit, )r!n2+ '%, in A$r!ri!n C!se No. 7 4A=5 <e

e9e2uted, !nd t+!t ud$e Rodri$o S. C!spi##o, t+e no presidin$

ud$e o* s!id 2ourt, <e 2o"pe##ed to in+i<it +i"se#* *ro" +e!rin$

t+e 2!se.

T+e petition <rou$+t < )P on <ot+ su<st!ntive !nd

pro2edur!# $rounds, do23eted !s CA-G.R. No. SP No. %77%, !s

#i3eise dis"issed < t+e Court o* Appe!#s on =e<ru!r 7, 777.'/ On Septe"<er '', 777, +oever, t+e Court o* Appe!#s "odi?ed

its de2ision < dedu2tin$ *ro" t+e 2o"pens!tion due 2o2o t+e

!"ount 2orrespondin$ to t+e %.%@;' +e2t!re portion o* t+e 70.@7&

+e2t!re #!nd +i2+ !s *ound to +!ve <een previous# so#d <

2o2o to t+e Repu<#i2, t+us Q

ERE=ORE, !nd 2on*or"!<# it+ t+e !<ove, Our de2ision o*

=e<ru!r 7, 777 is +ere< MO6I=IE6 in t+e sense t+!t t+e v!#ue

2orrespondin$ to t+e !*ores!id %.%@;' +e2t!res !nd !## t+e !!rds

!ppert!inin$ t+ereto in t+e de2ision ! Buo !re ordered dedu2ted*ro" t+e tot!#it o* t+e !!rds $r!nted to t+e priv!te

respondent. In !## ot+er respe2ts, t+e de2ision sou$+t to <e

re2onsidered is +ere< RE-A==IRME6 !nd REITERATE6.

SO OR6ERE6.''/

In its petition, )P 2ontended t+!t t+e Court o* Appe!#s erred in

ru#in$:

I

TAT TE TRIA COURT ACTING AS A SPECIA AGRARIAN COURT

MAY ASSUME URIS6ICTION OER AGRARIAN CASE NO. 7 4A=5 AN6

REN6ER U6GMENT TEREON ITOUT AN INITIA

A6MINISTRATIE 6ETERMINATION O= UST COMPENSATION )Y TE

6ARA) PURSUANT TO SECTION @ O= RA @@1;, OER TE TIMEY

O)ECTION O= TE PETITIONER, AN6 IN IOATION O= TE RUE

ON EDAUSTION O= A6MINISTRATIE REME6IES AN6 ON =ORUM

SOPPINGJ

II

TAT TE UST COMPENSATION 6ETERMINE6 )Y TE TRIA COURT

AS SUPPORTE6 )Y SU)STANTIA EI6ENCE, EN IT AS )ASE6

ONY ON U6ICIA NOTICE O= TE PREAIING MARET AUE O=

AN6 )ASE6 ON TE AEGE6 PRICE O= TRANS=ER O= TENURA

RIGTS, TAEN ITOUT NOTICE AN6 EARING IN IOATION O=

RUE '7 O= TE RUES O= COURTJ

III

TAT TE TRIA COURT CAN REXUIRE TE PETITIONER TO

COMPENSATE TE PORTIONS O= RESPON6ENTS PROPERTY IC

ERE NOT 6ECARE6 )Y TE 6AR =OR ACXUISITION, NOR

SUITA)E =OR AGRICUTURE NOR CAPA)E O= 6ISTRI)UTION TO

=ARMER )ENE=ICIARIES UN6ER TE CARPJ

IV

TAT TE TRIA COURT CAN AAR6 AS PART O= UST

COMPENSATION EGA INTEREST ON TE PRINCIPA AN6 AEGE6UNREAIZE6 PRO=ITS O= P'7,@@%,'%1.&& =ROM TE TIME O=

ACXUISITION O= TE SU)ECT PROPERTY AN6 P(,0;1,'&.&& =OR

EERY CAEN6AR YEAR TEREA=TER, CONSI6ERING TAT TE

SAME AS NO EGA )ASIS AN6 TAT TE RESPON6ENT RETAINE6

TE TITE TO IS PROPERTY 6ESPITE TE 6ARS NOTICE O=

ACXUISITIONJ

V

TAT TE TRIA COURT A6 AI6Y GRANTE6 EDECUTIONPEN6ING APPEA ON TE AEGE6Y GOO6 REASON O= TE

PETITIONERS A6ANCE6 AGE AN6 EA EAT, CONTRARY TO

TE APPICA)E URISPRU6ENCE AN6 CONSI6ERING TAT TE

RESPON6ENT IS NOT 6ESTITUTE.'%/

T+e issues *or reso#ution !re !s *o##os: 45 6id t+e Re$ion!#

Tri!# Court, !2tin$ !s Spe2i!# A$r!ri!n Court, v!#id# !2Buire

urisdi2tion over t+e inst!nt 2!se *or deter"in!tion o* ust

2o"pens!tion[ 4'5 Assu"in$ t+!t it !2Buired urisdi2tion, !s t+e

2o"pens!tion !rrived !t supported < eviden2e[ 4%5 C!n 2o2o

2o"pe# t+e 6AR to pur2+!se t+e entire #!nd su<e2t o* t+e









vo#unt!r oer to se##[ 405 ere t+e !!rds o* interest !nd

d!"!$es *or unre!#i>ed pro?ts v!#id[

Anent t+e issue o* urisdi2tion, t+e #!s in point !re Se2tions 1&

!nd 1; o* Repu<#i2 A2t No. @@1; 4Co"pre+ensive A$r!ri!n Re*or"

! o* 7((5 +i2+, in pertinent p!rt, provide:

Se2tion 1&. 8uasi1udicial Po4ers of the $A". Q T+e 6AR is +ere<

vested it+ pri"!r urisdi2tion to deter"ine !nd !dudi2!te

!$r!ri!n re*or" "!tters !nd s+!## +!ve e92#usive ori$in!#

urisdi2tion over !## "!tters invo#vin$ t+e i"p#e"ent!tion o*

!$r!ri!n re*or", e92ept t+ose *!##in$ under t+e e92#usive

urisdi2tion o* t+e 6ep!rt"ent o* A$ri2u#ture 46A5 !nd t+e

6ep!rt"ent o* Environ"ent !nd N!tur!# Resour2es 46ENR5\.

Se2tion 1;. Special Jurisdiction. Q T+e Spe2i!# A$r!ri!n Court s+!##

+!ve ori$in!# !nd e92#usive urisdi2tion over !## petitions *or t+e

deter"in!tion o* ust 2o"pens!tion to #!ndoners, !nd t+e

prose2ution o* !## 2ri"in!# oenses under t+is A2t.

T+e Spe2i!# A$r!ri!n Courts s+!## de2ide !## !ppropri!te 2!ses

under t+eir spe2i!# urisdi2tion it+in t+irt 4%&5 d!s *ro"

su<"ission o* t+e 2!se *or de2ision.

In "epu5lic v. Court of Appeals,'0/ it !s +e#d t+!t Spe2i!#

A$r!ri!n Courts !re $iven ori$in!# !nd e92#usive urisdi2tion over

to 2!te$ories o* 2!ses, to it: 45 !## petitions *or t+e

deter"in!tion o* ust 2o"pens!tionJ !nd 4'5 t+e prose2ution o* !##

2ri"in!# oenses under R.A. No. @@1;. Se2tion 1& "ust <e2onstrued in +!r"on it+ Se2tion 1; < 2onsiderin$ 2!ses

invo#vin$ t+e deter"in!tion o* ust 2o"pens!tion !nd 2ri"in!#

2!ses *or vio#!tions o* R.A. No. @@1; !s e92epted *ro" t+e p#enitude

o* poer 2on*erred to t+e 6AR. Indeed, t+ere is ! re!son *or t+is

distin2tion. T+e 6AR, !s !n !d"inistr!tive !$en2, 2!nnot <e

$r!nted urisdi2tion over 2!ses o* e"inent do"!in !nd over

2ri"in!# 2!ses. T+e v!#u!tion o* propert in e"inent do"!in is

essenti!## ! udi2i!# *un2tion +i2+ is vested it+ t+e Spe2i!#

A$r!ri!n Courts !nd 2!nnot <e #od$ed it+ !d"inistr!tive !$en2ies.'1/ In *!2t, Ru#e DIII, Se2tion o* t+e Ne Ru#es o* Pro2edure o* t+e

6ARA) !23no#ed$es t+is poer o* t+e 2ourt, t+us Q

Se2tion . 2and Valuation and Preli#inar+ $eter#ination and

Pa+#ent of Just Co#pensation. T+e de2ision o* t+e Adudi2!tor on

#!nd v!#u!tion !nd pre#i"in!r deter"in!tion !nd p!"ent o* ust

2o"pens!tion s+!## not <e !ppe!#!<#e to t+e )o!rd <ut s+!## <e

<rou$+t dire2t# to t+e Re$ion!# Tri!# Courts desi$n!ted !s Spe2i!#

A$r!ri!n Courts it+in ?*teen 415 d!s *ro" re2eipt o* t+e noti2e

t+ereo*. An p!rt s+!## <e entit#ed to on# one "otion *or

re2onsider!tion. 4E"p+!sis supp#ied5

Under Se2tion o* E9e2utive Order No. 0&1, Series o* 77&, t+e

!nd )!n3 o* t+e P+i#ippines is 2+!r$ed it+ t+e initi!# responsi<i#it

o* deter"inin$ t+e v!#ue o* #!nds p#!2ed under #!nd re*or" !nd t+e

ust 2o"pens!tion to <e p!id *or t+eir t!3in$.'@/ T+rou$+ ! noti2e o*

vo#unt!r oer to se## 4OS5 su<"itted < t+e #!ndoner,

!22o"p!nied < t+e reBuired do2u"ents, t+e 6AR ev!#u!tes t+e

!pp#i2!tion !nd deter"ines t+e #!nds suit!<i#it *or

!$ri2u#ture. T+e )P #i3eise revies t+e !pp#i2!tion !nd t+e

supportin$ do2u"ents !nd deter"ines t+e v!#u!tion o* t+e

#!nd. T+ere!*ter, t+e 6AR issues t+e Noti2e o* !nd !#u!tion tot+e #!ndoner. In <ot+ vo#unt!r !nd 2o"pu#sor !2Buisition,

+ere t+e #!ndoner ree2ts t+e oer, t+e 6AR opens !n !22ount in

t+e n!"e o* t+e #!ndoner !nd 2ondu2ts ! su""!r !d"inistr!tive

pro2eedin$. I* t+e #!ndoner dis!$rees it+ t+e v!#u!tion, t+e

"!tter "! <e <rou$+t to t+e Re$ion!# Tri!# Court !2tin$ !s !

spe2i!# !$r!ri!n 2ourt. T+is in essen2e is t+e pro2edure *or t+e

deter"in!tion o* ust 2o"pens!tion.';/

In 2and 'an( of the Philippines v. Court of Appeals,'(/ t+e

#!ndoner ?#ed !n !2tion *or deter"in!tion o* ust 2o"pens!tion

it+out !itin$ *or t+e 2o"p#etion o* 6ARA)s re-ev!#u!tion o* t+e

#!nd. T+is, notit+st!ndin$, t+e Court +e#d t+!t t+e tri!# 2ourt

proper# !2Buired urisdi2tion <e2!use o* its e92#usive !nd ori$in!#

urisdi2tion over deter"in!tion o* ust 2o"pens!tion, t+us Q

\It is 2#e!r *ro" Se2. 1; t+!t t+e RTC, sittin$ !s ! Spe2i!# A$r!ri!n

Court, +!s Vori$in!# !nd e92#usive urisdi2tion over !## petitions *or

t+e deter"in!tion o* ust 2o"pens!tion to #!ndoners.L T+is

Vori$in!# !nd e92#usiveL urisdi2tion o* t+e RTC ou#d <e

under"ined i* t+e 6AR ou#d vest in !d"inistr!tive o82i!#s ori$in!#

urisdi2tion in 2o"pens!tion 2!ses !nd "!3e t+e RTC !n !ppe##!te














2ourt *or t+e revie o* !d"inistr!tive de2isions. T+us, !#t+ou$+ t+e

ne ru#es spe!3 o* dire2t# !ppe!#in$ t+e de2ision o* !dudi2!tors to

t+e RTCs sittin$ !s Spe2i!# A$r!ri!n Courts, it is 2#e!r *ro" Se2. 1;

t+!t t+e ori$in!# !nd e92#usive urisdi2tion to deter"ine su2+ 2!ses

is in t+e RTCs. An eort to tr!ns*er su2+ urisdi2tion to t+e

!dudi2!tors !nd to 2onvert t+e ori$in!# urisdi2tion o* t+e RTCs into

!n !ppe##!te urisdi2tion ou#d <e 2ontr!r to Se2. 1; !nd t+ere*ore

ou#d <e void. Thus, di!ect !es"!t t" the SA% Spe2i!# A$r!ri!n

Court/ 7y p!i:ate !esp"ndent is :alid. 4E"p+!sis supp#ied5'7/

In t+e 2!se !t <!r, t+ere*ore, t+e tri!# 2ourt proper# !2Buired

urisdi2tion over 2o2os 2o"p#!int *or deter"in!tion o* ust

2o"pens!tion. It "ust <e stressed t+!t !#t+ou$+ no su""!r

!d"inistr!tive pro2eedin$ !s +e#d <e*ore t+e 6ARA), )P !s

!<#e to per*or" its #e$!# "!nd!te o* initi!## deter"inin$ t+e v!#ue

o* 2o2os #!nd pursu!nt to E9e2utive Order No. 0&1, Series o*

77&. +!t is "ore, 6AR !nd )Ps 2on*or"it to t+e pre-tri!#

order +i2+ #i"ited t+e issue on# to t+e deter"in!tion o* ust

2o"pens!tion estopped t+e" *ro" Buestionin$ t+e urisdi2tion o* t+e spe2i!# !$r!ri!n 2ourt. T+e pre-tri!# order #i"ited t+e issues to

t+ose not disposed o* < !d"ission or !$ree"entsJ !nd t+e entr

t+ereo* 2ontro##ed t+e su<seBuent 2ourse o* !2tion.%&/

)esides, t+e issue o* +et+er 2o2o vio#!ted t+e ru#e on

e9+!ustion o* !d"inistr!tive re"edies !s rendered "oot !nd

!2!de"i2 in vie o* t+e 6ARA)s dis"iss!# %/ o* t+e !d"inistr!tive

2!se to $ive ! to !nd in re2o$nition o* t+e 2ourts poer to

deter"ine ust 2o"pens!tion.%'/

In !rrivin$ !t t+e v!#u!tion o* 2o2os #!nd, t+e tri!# 2ourt

too3 udi2i!# noti2e o* t+e !##e$ed prev!i#in$ "!r3et v!#ue o*

!$ri2u#tur!# #!nds in i2!<, Nuev! E2i! it+out !pprisin$ t+e p!rties

o* its intention to t!3e udi2i!# noti2e t+ereo*. Se2tion %, Ru#e '7 o*

t+e Ru#es on Eviden2e provides:

Se2. %. Judicial Notice, 9hen earing Necessar+ . Q 6urin$ t+e tri!#,

t+e 2ourt, on its on initi!tive, or on reBuest o* ! p!rt, "!

!nnoun2e its intention to t!3e udi2i!# noti2e o* !n "!tter !nd

!##o t+e p!rties to <e +e!rd t+ereon.

A*ter tri!# !nd <e*ore ud$"ent or on !ppe!#, t+e proper 2ourt, on

its on initi!tive, or on reBuest o* ! p!rt, "! t!3e udi2i!# noti2e

o* !n "!tter !nd !##o t+e p!rties to <e +e!rd t+ereon i* su2+

"!tter is de2isive o* ! "!teri!# issue in t+e 2!se.

In!s"u2+ !s t+e v!#u!tion o* t+e propert o* 2o2o is t+e

ver issue in t+e 2!se !t <!r, t+e tri!# 2ourt s+ou#d +!ve !##oed

t+e p!rties to present eviden2e t+ereon inste!d o* pr!2ti2!##

!ssu"in$ ! v!#u!tion it+out <!sis. +i#e "!r3et v!#ue "! <e

one o* t+e <!ses o* deter"inin$ ust 2o"pens!tion, t+e s!"e

2!nnot <e !r<itr!ri# !rrived !t it+out 2onsiderin$ t+e *!2tors to

<e !ppre2i!ted in !rrivin$ !t t+e *!ir "!r3et v!#ue o* t+e

propert e.g., t+e 2ost o* !2Buisition, t+e 2urrent v!#ue o* #i3e

properties, its si>e, s+!pe, #o2!tion, !s e## !s t+e t!9 de2#!r!tions

t+ereon.%%/ Sin2e t+ese *!2tors ere not 2onsidered, ! re"!nd o*

t+e 2!se *or deter"in!tion o* ust 2o"pens!tion is ne2ess!r. T+e

poer to t!3e udi2i!# noti2e is to <e e9er2ised < 2ourts it+

2!ution espe2i!## +ere t+e 2!se invo#ves ! v!st tr!2t o*

#!nd. C!re "ust <e t!3en t+!t t+e reBuisite notoriet e9istsJ !ndever re!son!<#e dou<t on t+e su<e2t s+ou#d <e pro"pt# reso#ved

in t+e ne$!tive. To s! t+!t ! 2ourt i## t!3e udi2i!# noti2e o* ! *!2t

is "ere# !not+er ! o* s!in$ t+!t t+e usu!# *or" o* eviden2e i##

<e dispensed it+ i* 3no#ed$e o* t+e *!2t 2!n <e ot+erise

!2Buired. T+is is <e2!use t+e 2ourt !ssu"es t+!t t+e "!tter is so

notorious t+!t it i## not <e disputed. )ut udi2i!# noti2e is not

udi2i!# 3no#ed$e. T+e "ere person!# 3no#ed$e o* t+e ud$e is

not t+e udi2i!# 3no#ed$e o* t+e 2ourt, !nd +e is not !ut+ori>ed to

"!3e +is individu!# 3no#ed$e o* ! *!2t, not $ener!## or

pro*ession!## 3non, t+e <!sis o* +is !2tion.%0/

Anent t+e t+ird issue, t+e 6AR 2!nnot <e 2o"pe##ed to

pur2+!se t+e entire propert vo#unt!ri# oered < 2o2o. T+e

poer to deter"ine +et+er ! p!r2e# o* #!nd "! 2o"e it+in t+e

2over!$e o* t+e Co"pre+ensive A$r!ri!n Re*or" Pro$r!" is

essenti!## #od$ed it+ t+e 6AR. T+!t 2o2o i## suer d!"!$es

< t+e 6ARs non-!2Buisition o* t+e !ppro9i"!te# & +e2t!re

portion o* t+e entire #!nd +i2+ !s *ound to <e not suit!<#e *or

!$ri2u#ture is no usti?2!tion to 2o"pe# 6AR to !2Buire t+e +o#e

!re!.


















! v!#id p!"ent o* ust 2o"pens!tion, i"position o* interest is in

order. T+is is <e2!use t+e rep#!2e"ent o* t+e trust !22ount it+

2!s+ or )P <onds did not ipso facto2ure t+e #!23 o* 2o"pens!tionJ

*or essenti!##, t+e deter"in!tion o* t+is 2o"pens!tion !s "!rred

< #!23 o* due pro2ess.%7/

A22ordin$#, t+e ust 2o"pens!tion due 2o2o s+ou#d <e!r

'H interest per !nnu" *ro" t+e ti"e )P opened ! trust !22ount

in +is n!"e up to t+e ti"e s!id !22ount !s !2tu!## 2onverted into2!s+ !nd )P <onds deposit !22ounts. T+e <!sis o* t+e 'H

interest ou#d <e t+e ust 2o"pens!tion t+!t ou#d <e deter"ined

< t+e Spe2i!# A$r!ri!n Court upon re"!nd o* t+e inst!nt 2!se. In

t+e s!"e vein, t+e !"ount deter"ined < t+e Spe2i!# A$r!ri!n

Court ou#d !#so <e t+e <!sis o* t+e interest in2o"e on t+e 2!s+

!nd <ond deposits due 2o2o *ro" t+e ti"e o* t+e t!3in$ o* t+e

propert up to t+e ti"e o* !2tu!# p!"ent o* ust 2o"pens!tion.

T+e !!rd o* !2tu!# d!"!$es *or unre!#i>ed pro?ts s+ou#d <e

de#eted. T+e !"ount o* #oss "ust not on# <e 2!p!<#e o* proo*, <ut"ust <e proven it+ ! re!son!<#e de$ree o* 2ert!int. T+e 2#!i"

"ust <e pre"ised upon 2o"petent proo* or upon t+e <est eviden2e

o<t!in!<#e, su2+ !s re2eipts or ot+er do2u"ent!r proo*.0&/ None

+!vin$ <een presented in t+e inst!nt 2!se, t+e 2#!i" *or unre!#i>ed

pro?ts 2!nnot <e $r!nted.

=ro" t+e *ore$oin$ dis2ussion, it is 2#e!r t+!t 2o2os petition

*or "!nd!"us in G.R. No. 0@;%% s+ou#d <e dis"issed. T+e

de2ision o* t+e Re$ion!# Tri!# Court o* C!<!n!tu!n Cit, )r!n2+ '%,

!2tin$ !s Spe2i!# A$r!ri!n Court in A$r!ri!n C!se No. 7 4A=5,

2!nnot <e en*or2ed <e2!use t+ere is ! need to re"!nd t+e 2!se to

t+e tri!# 2ourt *or deter"in!tion o* ust 2o"pens!tion. i3eise,

t+e pr!er *or t+e in+i<ition o* ud$e Rodri$o S. C!spi##o in A$r!ri!n

C!se No. 7 4A=5 is denied *or #!23 o* <!sis.

>HEREFORE, in vie o* !## t+e *ore$oin$, t+e petition in G.R.

No. 0&@& is PARTIAY GRANTE6. A$r!ri!n C!se No. 7 4A=5

is REMAN6E6 to t+e Re$ion!# Tri!# Court o* C!<!n!tu!n Cit,

)r!n2+ '%, *or t+e deter"in!tion o* ust 2o"pens!tion. T+e

petition *or "!nd!"us in G.R. No. 0@;%% is 6ISMISSE6.

SO ORDERED.







SE%OND DIVISION

$EO$LE OF THE $HILI$$INES, P#!inti-Appe##ee,

-versus-

ANTONIO LA&)A $INA ALIATERIO,

A22used-Appe##!nt.

).R. N". *433

$!esent

CARPIO, J.,C+!irperson,

)RION,6E CASTIO,A)A6, !ndPEREZ, JJ.

Pro"u#$!ted: M!r2+ 1, '&&

D E % I S I O N

$EREZ, J.:

)e*ore Us *or ?n!# revie is t+e tri!# 2ourts 2onvi2tion o* t+e!ppe##!nt *or t+e r!pe o* +is t+irteen-e!r o#d d!u$+ter.

Consistent it+ t+e ru#in$ o* t+is Court in People v.Ca5al:uinto,/ t+e re!# n!"e !nd t+e person!# 2ir2u"st!n2es o* t+evi2ti", !nd !n ot+er in*or"!tion tendin$ to est!<#is+ or2o"pro"ise +er identit, in2#udin$ t+ose o* +er i""edi!te *!"i#or +ouse+o#d "e"<ers, !re not dis2#osed in t+is de2ision.

The Facts

In !n In*or"!tion d!ted ' Septe"<er '&&&,'/ t+e !ppe##!nt!s !22used o* t+e 2ri"e o* XUAI=IE6 RAPE !##e$ed# 2o""itted!s *o##os:

T+!t on or !<out t+e 1t+ d! o* M!r2+ '&&&,

in t+e evenin$, !t )!r!n$! 999, "uni2ip!#it o* 999,provin2e o* )u3idnon, P+i#ippines, !nd it+in t+e urisdi2tion o* t+is onor!<#e Court, t+e !<ove-n!"ed!22used, <ein$ t+e *!t+er o* AAA it+ #ed desi$n,

it+ t+e use o* *or2e !nd inti"id!tion, did t+en !ndt+ere, i##*u##, un#!*u## !nd 2ri"in!## +!ve 2!rn!#3no#ed$e it+ +is on d!u$+ter AAA, ! %e!rs/o#d "inor !$!inst +er i##.%/

On ' O2to<er '&&&, !ppe##!nt entered ! p#e! o* not $ui#t.

0/ 6urin$ t+e pre-tri!# 2on*eren2e, t+e prose2ution !nd t+e de*ensestipu#!ted !nd !d"itted: 4!5 t+e 2orre2tness o* t+e ?ndin$sindi2!ted in t+e "edi2!# 2erti?2!te o* t+e p+si2i!n +o e9!"inedAAAJ 4<5 t+!t AAA !s on# t+irteen 4%5 e!rs o#d +en t+e !##e$edoense !s 2o""ittedJ !nd 425 t+!t AAA is t+e d!u$+ter o* t+e!ppe##!nt.1/ On tri!#, t+ree 4%5 itnesses testi?ed *or t+e

prose2ution, n!"e#: vi2ti" AAAJ@/ +er <rot+er )))J;/ !nd oneMoises )o )!ntin$,(/ ! V5anta+ 5a+anL in t+e 5aranga+ . T+eirtesti"onies reve!#ed t+e *o##oin$:

In t+e !*ternoon o* 1 M!r2+ '&&&, AAA !s #e*t !#one !t

+o"e.7/ AAAs *!t+er, t+e !ppe##!nt, !s +!vin$ ! drin3in$ spree!t t+e nei$+<ors p#!2e.&/ er "ot+er de2ided to #e!ve <e2!use+en !ppe##!nt $ets drun3, +e +!s t+e +!<it o* "!u#in$ AAAs"ot+er./ er on# <rot+er ))) !#so ent out in t+e 2o"p!n o* so"e nei$+<ors.'/

At !round &:&& o2#o23 in t+e evenin$, !ppe##!nt o3e AAA

upJ%/ re"oved +is p!nts, s#id inside t+e <#!n3et 2overin$ AAA !ndre"oved +er p!nts !nd undere!rJ0/ !rned +er not to s+out *or+e#p +i#e t+re!tenin$ +er it+ +is ?stJ1/ !nd to#d +er t+!t +e +!d! 3ni*e p#!2ed !<ove +er +e!d.@/ e pro2eeded to "!s+ +er<re!st, 3iss +er repe!ted#, !nd Vinserted +is penis inside +erv!$in!.L;/

Soon !*ter, ))) !rrived !nd *ound AAA 2rin$. (/ Appe##!nt2#!i"ed +e s2o#ded +er *or st!in$ out #!te. 7/ ))) de2ided to t!3eAAA it+ +i".'&/ +i#e on t+eir ! to t+eir "!tern!#$r!nd"ot+ers +ouse, AAA re2ounted +er +!rroin$ e9perien2eit+ t+eir *!t+er.'/ Upon re!2+in$ t+eir $r!nd"ot+ers +ouse, t+e

http://sc.judiciary.gov.ph/jurisprudence/2010/march2010/186228.htm#_ftn1


















































to#d t+eir $r!nd"ot+er !nd un2#e o* t+e in2ident,''/ !*ter +i2+,t+e sou$+t t+e !ssist!n2e o* Moises )o )!ntin$. '%/

Moises )o )!ntin$ *ound !ppe##!nt in +is +ouse e!rin$

on# +is undere!r.'0/ e invited !ppe##!nt to t+e po#i2e st!tion,'1/ to +i2+ !ppe##!nt o<#i$ed. At t+e po#i2e outpost, +e !d"itted to+i" t+!t +e r!ped AAA <e2!use +e !s un!<#e to 2ontro# +i"se#*. '@/

T+e *o##oin$ d!, AAA su<"itted +erse#* to p+si2!#

e9!"in!tion. ';/ 6r!. ose*! Ar#it! . A#su#!, Muni2ip!# e!#t+ O82ero* 9 9 9, )u3idnon, issued t+e Medi2!# Certi?2!te, +i2+ re!ds:

+pere"i2 vu#v!e it+ 0 o2#o23 @o2#o23 *res+# #!2er!ted +"enJ 4^5 "ini"!# to"oder!te <#ood dis2+!r$es '_ to !n !##e$ed r!pin$in2ident'(/

On t+e ot+er +!nd, on# !ppe##!nt testi?ed *or t+e

de*ense. e <e#ieved t+!t t+e 2+!r$e !$!inst +i" !s i##-"otiv!ted<e2!use +e so"eti"es p+si2!## !<uses +is i*e in *ront o* t+eir2+i#dren !*ter en$!$in$ in ! +e!ted !r$u"ent, '7/ !nd <e!ts t+e2+i#dren !s ! dis2ip#in!r "e!sure.%&/ e ent *urt+er to n!rr!te+o +is d! !s on t+e d!te o* t+e !##e$ed r!pe.

e !##e$ed t+!t on 1 M!r2+ '&&&, t+ere !s no *oodprep!red *or +i" !t #un2+ti"e.%/ S+ort# !*ter, AAA !rrived.%'/ S+e!nsered <!23 +en 2on*ronted.%%/ T+is in*uri!ted +i" t+!t +e3i23ed +er +!rd on +er <utto23s. %0/

Appe##!nt ent <!23 to or3 !nd ent +o"e !$!in !round %o2#o23 in t+e !*ternoon.%1/ =indin$ no<od !t +o"e,%@/ +e prep!red+is dinner !nd ent to s#eep.%;/

!ter in t+e evenin$, +e !s !!3ened < t+e "e"<ers o*

t+e V'anta+ 'a+anL +e!ded < Moises )o )!ntin$.%(/ T+e !s3ed+i" to $o it+ t+e" to dis2uss so"e "!tters. %7/ e #!ter #e!rnedt+!t +e !s under detention <e2!use AAA 2+!r$ed +i" o* r!pe. 0&/

On ( u# '&&@, t+e Re$ion!# Tri!# Court, )r!n2+ 7,

M!#!<!#! Cit, )u3idnon, rendered its de2ision0/ in Cri"in!# C!seNo. &%;'-&, ?ndin$ !ppe##!nt $ui#t o* r!pe Bu!#i?ed <re#!tions+ip !nd "inorit, !nd senten2ed +i" to suer t+e pen!#to* reclusion perpetua.0'/ It !#so ordered +i" to inde"ni*AAAP1&,&&&.&& !s "or!# d!"!$es, !nd P1&,&&&.&& !s 2ivi#inde"nit it+ e9e"p#!r d!"!$es o* P'1,&&&.&&.0%/

On %& Septe"<er '&&(, t+e de2ision o* t+e tri!# 2ourt !s

A==IRME6 it+ MO6I=ICATIONS00/ < t+e Court o* Appe!#s in CA-G.R. CR C No. &&[email protected]/ T+e !ppe##!te 2ourt *ound t+!t!ppe##!nt is not e#i$i<#e *or p!ro#e !nd it in2re!sed <ot+ t+e 2ivi#inde"nit !nd "or!# d!"!$es *ro" P1&,&&&.&& toP;1,&&&.&&. 0@/

On '0 Nove"<er '&&(, t+e Court o* Appe!#s $!ve due2ourse to t+e !ppe##!nts noti2e o* !ppe!#. 0;/ T+is Court reBuired

t+e p!rties to si"u#t!neous# ?#e t+eir respe2tive supp#e"ent!#<rie*s,0(/ <ut <ot+ "!ni*ested t+!t t+e i## no #on$er ?#esupp#e"ent!# p#e!din$s.07/

T+e #one !ssi$n"ent o* error in t+e !ppe##!nts <rie* is t+!t,

t+e tri!# 2ourt $r!ve# erred in ?ndin$ +i" $ui#t !s 2+!r$ed despitet+e *!i#ure o* t+e prose2ution to est!<#is+ +is $ui#t <eondre!son!<#e dou<t,1&/ <e2!use: 45 t+ere ere in2onsisten2ies in t+etesti"onies o* AAA !nd +er <rot+er )))J1/ 4'5 +is e9tr!udi2i!#2on*ession <e*ore Moises )o )!ntin$ !s it+out t+e !ssist!n2e o* ! 2ounse#, in vio#!tion o* +is 2onstitution!# ri$+tJ 1'/ !nd 4%5 AAAs!22us!tion !s i##-"otiv!ted.1%/

!ur Ruling

Appe##!nt 2ontests t+e !d"issi<i#it in eviden2e o* +is !##e$ed2on*ession it+ ! V5anta+ 5a+anL !nd t+e 2redi<i#it o* t+eitnesses *or t+e prose2ution.

Ad"issi#ilit$ in %vidence of an%&traudicial Confession #efore

a ()anta$ )a$an*

Appe##!nt !r$ues t+!t even i* +e, indeed, 2on*essedto Moises )o )!ntin$, ! V5anta+ 5a+an,L t+e 2on*ession !sin!d"issi<#e in eviden2e <e2!use +e !s not !ssisted < ! #!er!nd t+ere !s no v!#id !iver o* su2+ reBuire"ent. 10/

T+e 2!se o* People v. !alngan11/ is t+e !ut+orit on t+es2ope o* t+e Mir!nd! do2trine provided *or under Arti2#e III, Se2tion'451@/ !nd 4%51;/ o* t+e Constitution. In !alngan, !ppe##!ntBuestioned t+e !d"issi<i#it o* +er e9tr!udi2i!# 2on*essions $iven



















































































to t+e <!r!n$! 2+!ir"!n !nd ! nei$+<or o* t+e priv!te2o"p#!in!nt. T+is Court distin$uis+ed. T+us:

Argua5l+, t+e 5aranga+ tanods, in2#udin$t+e 'aranga+ C+!ir"!n, in t+is p!rti2u#!rinst!n2e, #a+ <e dee"ed !s #! en*or2e"ent o82er*or purposes o* !pp#in$ Arti2#e III, Se2tion '45 !nd4%5, o* t+e Constitution. +en !22used-!ppe##!nt !s

<rou$+t to t+e <!r!n$! +!## in t+e "ornin$ o* ' !nu!r '&&, s+e !s !#re!d ! suspe2t, !2tu!##t+e on# one, in t+e ?re t+!t destroed sever!#+ouses 9 9 9. S+e !s, t+ere*ore, !#re!d under2ustodi!# investi$!tion !nd t+e ri$+ts $u!r!nteed <9 9 9 t+e/ Constitution s+ou#d +!ve !#re!d <eeno<served or !pp#ied to +er. A22used-!ppe##!nts2on*ession to )!r!n$! C+!ir"!n 9 9 9 !s "!de inresponse to t+e interro$!tion "!de < t+e #!tter Q!d"itted# 2ondu2ted it+out ?rst in*or"in$!22used-!ppe##!nt o* +er ri$+ts under t+eConstitution or done in t+e presen2e o* 2ounse#. =ort+is re!son, t+e 2on*ession o* !22used-!ppe##!nt,$iven to )!r!n$! C+!ir"!n 9 9 9, !s e## !s t+e#i$+ter *ound 9 9 9 in +er <!$ !re inadissi7le ine:idence !$!inst +er 9 9 9. )ut su2+ does/ not !uto"!ti2!## #e!d to +er!2Buitt!#. 9 9 9 T/+e 2onstitution!# s!*e$u!rds durin$2ustodi!# investi$!tions d" n"t apply t" th"se n"telicited th!"u<h 8uesti"nin< 7y the p"lice "!thei! a<ents <ut $iven in !n ordin!r "!nner+ere< t+e !22used ver<!## !d"its 9 9 9 !s 9 9 9 int+e 2!se !t <!r +en !22used-!ppe##!nt !d"itted toMer2edit! Mendo>!, one o* t+e nei$+<ors 9 9 9 o* t+e priv!te 2o"p#!in!nt/.1(/ ;&#phasis supplied<

=o##oin$ t+e r!tion!#e <e+ind t+e ru#in$ in !alngan, t+isCourt needs to !s2ert!in +et+er or not ! V5anta+ 5a+anL "! <edee"ed ! #! en*or2e"ent o82er it+in t+e 2onte"p#!tion o* Arti2#e III, Se2tion ' o* t+e Constitution.

In People of the Philippines v. 'uendia,17/ t+is Court +!d t+e

o22!sion to "ention t+e n!ture o* ! V5anta+ 5a+an,L t+!t is, V!$roup o* "!#e residents #ivin$ in t+e/ !re! or$!ni>ed *or t+e

purpose o* 3eepin$ pe!2e in t+eir 2o""unit,+i2+ is/ !n!22redited !u9i#i!r o* t+e 9 9 9 PNP.L @&/

A#so, it "! <e ort+ to 2onsider t+!t pursu!nt to Se2tion

4$5 o* E9e2utive Order No. %&7 issued on Nove"<er 7(;, !s!"ended, ! Pe!2e !nd Order Co""ittee in e!2+ 5aranga+ s+!## <eor$!ni>ed Vto serve !s i"p#e"entin$ !r" o* t+e CitMuni2ip!#Pe!2e !nd Order Coun2i# !t t+e 'aranga+ #eve#.L@/ T+e2o"position o* t+e Co""ittee in2#udes, !"on$ ot+ers: 45

t+e Punong 'aranga+ !s C+!ir"!nJ 4'5 t+e C+!ir"!n o* t+e Sangguniang =a5ataanJ 4%5 ! Me"<er o* t+e2upon*agapa#a+apaJ 405 ! 'aranga+ *anodJ !nd 415 at least th!ee C?(e7e!s "# e;istin< )aranga$ B1ased AntiB%!ie "!nei<h7"!h""d >atch )!"ups "! a N"n )":e!nentO!<ani9ati"n Rep!esentati:e 6ellBn"6n in his c"unity.0432

T+is Court is, t+ere*ore, 2onvin2ed t+!t 5aranga+ -<!sedvo#unteer or$!ni>!tions in t+e n!ture o* !t2+ $roups, !s in t+e2!se o* t+e V5anta+ 5a+an,L !re re2o$ni>ed < t+e #o2!#$overn"ent unit to per*or" *un2tions re#!tin$ to t+e preserv!tion

o* pe!2e !nd order !t t+e 5aranga+ #eve#. T+us, it+out ru#in$ ont+e #e$!#it o* t+e !2tions t!3en < Moises )o )!ntin$, !nd t+espe2i?2 s2ope o* duties !nd responsi<i#ities de#e$!ted to !V5anta+ 5a+an,L p!rti2u#!r# on t+e !ut+orit to 2ondu2t ! 2ustodi!#investi$!tion, !n inBuir +e "!3es +!s t+e 2o#or o* ! st!te-re#!ted*un2tion !nd o<e2tive inso*!r !s t+e entit#e"ent o* ! suspe2t to +is2onstitution!# ri$+ts provided *or under Arti2#e III, Se2tion ' o* t+eConstitution, ot+erise 3non !s t+e Mir!nd! Ri$+ts, is 2on2erned.

e, t+ere*ore, ?nd t+e e9tr!udi2i!# 2on*ession o* !ppe##!nt,+i2+ !s t!3en it+out ! 2ounse#, in!d"issi<#e in eviden2e.

)e t+!t !s it "!, e !$ree it+ t+e Court o* Appe!#s t+!tt+e 2onvi2tion o* t+e !ppe##!nt !s not dedu2ed so#e# *ro" t+e!ss!i#ed e9tr!udi2i!# 2on*ession <ut V*ro" t+e 2onWuen2e o* eviden2e s+oin$ +is $ui#t <eond re!son!<#e dou<t.L @%/

Credi#ilit$ of the +itnesses for the Prosecution

Appe##!nt !ss!i#s t+e in2onsisten2ies in t+e testi"onies o* AAA !nd +er <rot+er ))). AAA testi?ed t+!t ))) !22o"p!nied +erto t+e +ouse o* t+eir $r!nd"ot+er. T+ere!*ter, t+e, to$et+er it++er re#!tives, pro2eeded to #oo3 *or ! V5anta+ 5a+an.L On t+e ot+er+!nd, ))) testi?ed t+!t +e <rou$+t +er sister to t+e +ouse o* t+eir

V5anta+ 5a+anL !*ter +e #e!rned o* t+e in2ident.
















Citin$ 'artocillo v. Court of Appeals,@0/ !ppe##!nt !r$ues t+!t

V+ere t+e testi"onies o* to 3e itnesses 2!nnot st!nd to$et+er,t+e inevit!<#e 2on2#usion is t+!t one or <ot+ "ust <e te##in$ ! #ie,!nd t+eir stor ! "ere 2on2o2tion.L@1/

T+e prin2ip#e, +oever, is not !pp#i2!<#e in t+e 2!se !t

<!r. In 'artocillo, t+e to testi"onies 2ou#d not si"p# st!ndto$et+er <e2!use:

On one +!nd, i* e !re to <e#ieve

Sus!n, Or#!ndo 2ou#d not +!ve possi<# seen t+e+!23in$ in2ident sin2e +e +!d !22o"p!nied i2ente+o"e. On t+e ot+er +!nd, i* e !re to !22ept t+etesti"on o* Or#!ndo, t+en Sus!n 2ou#d not +!vepossi<# itnessed t+e +!23in$ in2ident sin2e s+e!s it+ i2ente !t t+!t ti"e.

ere, t+e testi"on o* AAA does not run 2ontr!r to t+!t o*

))). )ot+ testi?ed t+!t t+e sou$+t t+e +e#p o* ! V5anta+ 5a+an.L T+eir respe2tive testi"onies dier on# !s to +en t+e

+e#p !s sou$+t *or, +i2+ t+is Court 2ou#d e## !ttri<ute to t+en!ture o* t+e testi"on o* ))), ! s+ort2ut version o* AAAstesti"on t+!t dispensed it+ ! det!i#ed !22ount o* t+e in2ident.

At !n r!te, t+e Court o* Appe!#s is 2orre2t in +o#din$ t+!t

t+e !ss!i#ed in2onsisten2 is too trivi!# to !e2t t+e ver!2it o* t+etesti"onies. @@/ In *!2t, in2onsisten2ies +i2+ re*er to "inor, trivi!#or in2onseBuenti!# 2ir2u"st!n2es even stren$t+en t+e 2redi<i#it o* t+e itnesses, !s t+e er!se dou<ts t+!t su2+ testi"onies +!ve<een 2o!2+ed or re+e!rsed.@;/

Appe##!nts 2ontention t+!t AAA 2+!r$ed +i" o* r!pe on#

<e2!use s+e <ore $rud$es !$!inst +i" is #i3eiseun"eritorious. T+is Court is not dissu!ded *ro" $ivin$ *u##2reden2e to t+e testi"on o* ! "inor 2o"p#!in!nt < "otives o* *euds, resent"ent or reven$e.@(/ As 2orre2t# pointed out < t+eCourt o* Appe!#s:

Indeed, "ere dis2ip#in!r 2+!stise"ent is notstron$ enou$+ to "!3e d!u$+ters in ! =i#ipino *!"i#invent ! 2+!r$e t+!t ou#d not on# <rin$ s+!"e !nd+u"i#i!tion upon t+e" !nd t+eir *!"i#ies <ut !#so<rin$ t+eir *!t+ers into t+e $!##os o* de!t+.@7/ T+eSupre"e Court +!s repe!ted# +e#d t+!t it is

un<e#iev!<#e *or ! d!u$+ter to 2+!r$e +er on *!t+er

it+ r!pe, e9posin$ +erse#* to t+e orde!# !nde"<!rr!ss"ent o* ! pu<#i2 tri!# !nd su<e2tin$ +erpriv!te p!rts to e9!"in!tion i* su2+ +einous 2ri"e!s not in *!2t 2o""itted.;&/ No person, "u2+ #ess !o"!n, 2ou#d !tt!in su2+ +ei$+t o* 2rue#t to one+o +!s sired +er, !nd *ro" +o" s+e oes +er vere9isten2e, !nd *or +i2+ s+e n!tur!## *ee#s #ovin$!nd #!stin$ $r!te*u#ness.;/ Even +en 2onsu"edit+ reven$e, it t!3es ! 2ert!in !"ount o*

ps2+o#o$i2!# depr!vit *or ! oun$ o"!n to2on2o2t ! stor +i2+ ou#d put +er on *!t+er to !i#*or t+e "ost o* +is re"!inin$ #i*e !nd dr!$ t+e rest o* t+e *!"i# in2#udin$ +erse#* to ! #i*eti"e o* s+!"e.;'/ It is +i$+# i"pro<!<#e *or AAA/ !$!inst +o" noproo* o* se9u!# perversit or #oose "or!#it +!s <eens+on to *!3e 2+!r$es "u2+ "ore !$!inst +er on*!t+er. In *!2t +er testi"on is entit#ed to $re!terei$+t sin2e +er !22usin$ ords ere dire2ted!$!inst ! 2#ose re#!tive.;%/

%le"ents of Rape

!vin$ est!<#is+ed t+e 2redi<i#it o* t+e itnesses *or t+e

prose2ution, e no e9!"ine t+e !pp#i2!<i#it o* t+e Anti-R!pe !o* 77;;0/ to t+e 2!se !t <!r.

T+e #! provides, in p!rt, t+!t r!pe is 2o""itted, !"on$

ot+ers, V</ ! "!n +o s+!## +!ve 2!rn!# 3no#ed$e o* ! o"!nLVt+rou$+ *or2e, t+re!t or inti"id!tion.L;1/ T+e de!t+ pen!#t s+!##<e i"posed i* it is 2o""itted it+ !$$r!v!tin$Bu!#i*in$2ir2u"st!n2es, +i2+ in2#ude, V/+en t+e vi2ti" is under ei$+teen4(5 e!rs o* !$e !nd t+e oender is ! p!rent.L ;@/

T+e 2onsistent !nd *ort+ri$+t testi"on o* AAA det!i#in$+o s+e !s r!ped, 2u#"in!tin$ it+ t+e penetr!tion o* !ppe##!ntspenis into +er v!$in!, su82es to prove t+!t !ppe##!nt +!d 2!rn!#3no#ed$e o* +er. +en ! o"!n st!tes t+!t s+e +!s <een r!ped,s+e s!s in ee2t !## t+!t is ne2ess!r to s+o t+!t r!pe !s2o""itted.;;/ =urt+er, +en su2+ testi"on 2orresponds it+"edi2!# ?ndin$s, t+ere is su82ient <!sis to 2on2#ude t+!t t+eessenti!# reBuisites o* 2!rn!# 3no#ed$e +!ve <een est!<#is+ed. ;(/

T+e Court o* Appe!#s pointed out t+!t t+e e#e"ent o* *or2e

or inti"id!tion is not essenti!# +en t+e !22used is t+e *!t+er o* t+e vi2ti", in!s"u2+ !s +is superior "or!# !s2end!n2 or inWuen2e

su<stitutes *or vio#en2e !nd inti"id!tion. ;7/ At !n r!te, AAA !s






































!2tu!## t+re!tened < !ppe##!nt it+ +is ?st !nd ! 3ni*e !##e$ed#p#!2ed !<ove AAAs +e!d.(&/

It "! <e !dded t+!t t+e se#*-servin$ de*ense o* !ppe##!nt2!nnot prev!i# over t+e positive !nd str!i$+t*or!rd testi"on o* AAA. Sett#ed is t+e ru#e t+!t, V!#i<i is !n in+erent# e!3 de*enset+!t is vieed it+ suspi2ion <e2!use it is e!s to*!<ri2!te.L(/ VA#i<i !nd deni!# "ust <e supported < stron$2orro<or!tive eviden2e in order to "erit 2redi<i#it.L('/ Moreover,

*or t+e de*ense o* !#i<i to prosper, t+e !22used "ust est!<#is+ toe#e"ents Q 45 +e !s not !t t+e locus delicti !t t+e ti"e t+eoense !s 2o""ittedJ !nd 4'5 it !s p+si2!## i"possi<#e *or +i"to <e !t t+e s2ene !t t+e ti"e o* its 2o""ission.(%/ Appe##!nt *!i#edin t+is ise.

Aggravating,-ualif$ing Circu"stances

T+e presen2e o* t+e Bu!#i*in$ 2ir2u"st!n2es o* "inorit!nd re#!tions+ip it+ t+e oender in t+e inst!nt 2!se +!s #i3eise<een !deBu!te# est!<#is+ed. )ot+ Bu!#i*in$ 2ir2u"st!n2es erespe2i?2!## !##e$ed in t+e In*or"!tion, stipu#!ted on !nd !d"itted

durin$ t+e pre-tri!# 2on*eren2e, !nd testi?ed to < <ot+ p!rties int+eir respe2tive testi"onies. A#so, su2+ stipu#!tion !nd !d"ission,!s 2orre2t# pointed out < t+e Court o* Appe!#s, !re <indin$ upont+is Court <e2!use t+e !re udi2i!# !d"issions it+in t+e2onte"p#!tion o* Se2tion 0, Ru#e '7 o* t+e Revised Ru#es o* Court. It provides:

Se2. 0. Judicial ad#issions. - Anadissi"n, :e!7al "! 6!itten, ade 7y a pa!tyin the c"u!se "# the p!"ceedin<s in the saecase, d"es n"t !e8ui!e p!""#. T+e !d"ission "!<e 2ontr!di2ted on# < s+oin$ t+!t it !s "!det+rou$+ p!#p!<#e "ist!3e or t+!t no su2+ !d"ission!s "!de.

Penalt$

=in!##, in in2re!sin$ t+e !"ount o* 2ivi# inde"nit !ndd!"!$es e!2+ *ro" P1&,&&&.&& to P;1,&&&.&&, t+e Court o* Appe!#s 2orre2t# 2onsidered 2ontro##in$ urispruden2e to t+e ee2tt+!t +ere, !s +ere, t+e r!pe is 2o""itted it+ !n o* t+eBu!#i*in$!$$r!v!tin$ 2ir2u"st!n2es !rr!ntin$ t+e i"position o* t+e de!t+ pen!#t, t+e vi2ti" is entit#ed to P;1,&&&.&& !s 2ivi#

inde"nit e> delicto(0/ !nd P;1,&&&.&& !s "or!# d!"!$es.(1/ oever, t+e !!rd o* e9e"p#!r d!"!$es s+ou#d +!ve <eenin2re!sed *ro" P'1,&&&.&& to P%&,&&&.&&.(@/ A#so, t+e pen!#to* reclusion perpetua in lieu o* de!t+ !s 2orre2t# i"posed2onsiderin$ t+!t t+e i"position o* t+e de!t+ pen!#t upon !ppe##!ntou#d +!ve <een !ppropri!te ere it not *or t+e en!2t"ent o* Repu<#i2 A2t No. 7%0@, or An Act Prohi5iting the #position of $eath Penalt+ in the Philippines.(;/ e *urt+er !8r" t+e ru#in$ o* t+e Court o* Appe!#s on !ppe##!nts non-e#i$i<i#it *or p!ro#e. Se2. %

o* Repu<#i2 A2t No. 7%0@ 2#e!r# provides t+!t Vpersons 2onvi2ted o* oenses punis+ed it+ reclusion perpetua, or +ose senten2es i##<e redu2ed to reclusion perpetua < re!son o* t+e #!, s+!## not <ee#i$i<#e *or p!ro#e.L

>HEREFORE, t+e 6e2ision o* t+e Court o* Appe!#s d!ted %&

Septe"<er '&&( in CA-G.R. CR C No. &&01@-MIN is+ere< AFFIR(ED. Appe##!nt Antonio !u$! is )&ILT <eondre!son!<#e dou<t o* Bu!#i?ed r!pe, !nd is +ere< senten2ed tosuer t+e pen!#t o* reclusion perpetua it+out e#i$i<i#it *or p!ro#e!nd to p! AAA P;1,&&&.&& !s 2ivi# inde"nit, P;1,&&&.&& !s "or!#d!"!$es, !nd P%&,&&&.&& !s e9e"p#!r d!"!$es.

SO ORDERED.




















SE%OND DIVISION

$HILI$$INE LON) DISTAN%ETELE$HONE%O($AN,

Petitioner,

- versus -

%O((ISSIONER OF INTERNALREVEN&E,

Respondent.

).R. N". *534+ Present: XUISUM)ING, J., Chairperson,CARPIO,CARPIO MORAES,

TINGA, !ndEASCO, R., JJ. Pro"u#$!ted:

!r %, '&&(

D E % I S I O N

%AR$IO (ORALES, J.

Petitioner, t+e P+i#ippine on$ 6ist!n2e Te#ep+one Co"p!n4P6T5, 2#!i"in$ t+!t it ter"in!ted in 771 t+e e"p#o"ent o* sever!# r!n3-!nd-?#e, supervisor, !nd e9e2utive e"p#oees due toredund!n2J t+!t in 2o"p#i!n2e it+ #!<or #! reBuire"ents, it p!idt+ose sep!r!ted e"p#oees sep!r!tion p! !nd ot+er <ene?tsJ !ndt+!t !s e"p#oer !nd it++o#din$ !$ent, it dedu2ted *ro" t+esep!r!tion p! it++o#din$ t!9es in t+e tot!# !"ounto* P'%,;&;,7&7.'& +i2+ it re"itted to t+e )ure!u o* Intern!#Revenue 4)IR5, ?#ed on Nove"<er '&, 77; it+ t+e )IR ! 2#!i" *ort!9 2redit or re*und o* t+e P'%,;&;,7&7.'&, invo3in$ Se2tion '(4<54;54)5 o* t+e 7;; N!tion!# Intern!# Revenue Code / +i2+ e92#uded*ro" $ross in2o"e

!/n !"ount re2eived < !n o82i!# or

e"p#oee or < +is +eirs *ro" t+e e"p#oer !s !2onseBuen2e o* sep!r!tion o* su2+ o82i!# ore"p#oee *ro" t+e servi2e o* t+e e"p#oer due tode!t+, si23ness or ot+er p+si2!# dis!<i#it or *or!n 2!use <eond t+e 2ontro# o* t+e s!id o82i!# ore"p#oee.'/ 4Unders2orin$ supp#ied5

As t+e )IR too3 no !2tion on its 2#!i", P6T ?#ed ! 2#!i" *or udi2i!# re*und <e*ore t+e Court o* T!9 Appe!#s 4CTA5.

In its Anser,%/ respondent, t+e Co""issioner o* Intern!#Revenue, 2ontended t+!t P6T *!i#ed to s+o proo* o* p!"ent o* sep!r!tion p! !nd re"itt!n2e o* t+e !##e$ed it++e#d t!9es.0/

P6T #!ter "!ni*ested on M!r2+ 7, 77( t+!t it !s

redu2in$ its 2#!i" to P@,0%7,;;;.@ <e2!use ! nu"<er o* t+esep!r!ted e"p#oees opted to ?#e t+eir respe2tive 2#!i"s *or re*undo* t!9es erroneous# it++e#d *ro" t+eir sep!r!tion p!.1/

P6T t+ere!*ter ret!ined S2ip Gorres e#!o !nd Co"p!n4SG5 to 2ondu2t ! spe2i!# !udit e9!"in!tion o* v!rious re2eipts,invoi2es !nd ot+er #on$ !22ounts, !nd "oved to !v!i# o* t+epro2edure #!id don in CTA Cir2u#!r No. -71, !s !"ended < CTACir2u#!r No. &-7;, !##oin$ t+e present!tion o* ! 2erti?2!tion o* !nindependent 2erti?ed pu<#i2 !22ount!nt in #ieu o* vo#u"inousdo2u"ents.@/ T+e CTA t+ereupon !ppointed A"e#i! C!<!# 4C!<!#5o* SG !s Co""issioner o* t+e 2ourt. ;/ C!<!#s !udit report, +i2+*or"ed p!rt o* P6Ts eviden2e,(/ !dusted P6Ts 2#!i"to P@,@;7,@;.;'.7/

) 6e2ision&/ o* u# '1, '&&&, t+e CTA denied P6Ts 2#!i"

on t+e $round t+!t it V*!i#ed to su82ient# prove t+!t t+eter"in!ted e"p#oees re2eived sep!r!tion p! !nd t+!t t!9es ereit++e#d t+ere*ro" !nd re"itted to t+e )IR.L/

P6T ?#ed ! Motion *or Ne Tri!#Re2onsider!tion, pr!in$

*or !n opportunit to present t+e re2eipts !nd Buit2#!i"s e9e2uted< t+e e"p#oees !nd prove t+!t t+e re2eived t+eir sep!r!tionp!.'/ usti*in$ its "otion, P6T !##e$ed t+!t

9 9 9 t/+ese Re2eipts !nd Xuit2#!i"s 2ou#d not <epresented durin$ t+e 2ourse o* t+e tri!# despitedi#i$ent eorts, t+e ?#es +!vin$ <een "isp#!2ed

!nd ere on# re2ent# *ound. T+rou$+ e92us!<#e"ist!3e or in!dverten2e, undersi$ned 2ounse#re#ied on t+e !udit o* SG Co. o* t+e vo#u"inous2!s+ s!#!r vou2+ers, !nd !s t+us not "!de!r o* t+e *!2t t+!t t+e 2!s+ s!#!r vou2+ers *ort+e r!n3 !nd ?#e e"p#oees do not +!ve!23no#ed$e"ent re2eipts, un#i3e t+e 2!s+ s!#!rvou2+ers *or t+e supervisor !nd e9e2utivee"p#oees. I* !d"itted in eviden2e, t+eseRe2eipts !nd Xuit2#!i"s, to$et+er it+ t+e 2!s+s!#!r vou2+ers, i## prove t+!t t+e r!n3 !nd ?#ee"p#oees re2eived t+eir sep!r!tion p! *ro"

petitioner.%/ 4Unders2orin$ supp#ied5
































T+e CTA denied P6Ts "otion.0/

P6T t+us ?#ed ! Petition *or Revie 1/ <e*ore t+e Court o*

Appe!#s +i2+, < 6e2ision@/ o* =e<ru!r , '&&', dis"issed t+es!"e. P6Ts Motion *or Re2onsider!tion;/ +!vin$ <een denied,(/ it ?#ed t+e present Petition *or Revie on Certior!ri, 7/ *!u#tin$t+e !ppe##!te 2ourt to +!ve 2o""itted $r!ve !<use o* dis2retion

A.. . . EN IT E6 TAT PROO= O= PAYMENT O=SEPARATION PAY TO TE EMPOYEES IS REXUIRE6IN OR6ER TO AAI O= RE=UN6 O= TADESERRONEOUSY PAI6 TO TE )UREAU O= INTERNAREENUE.

).. . . EN IT E6 TAT PETITIONER =AIE6 TOESTA)IS TAT PETITIONERS EMPOYEESRECEIE6 TEIR SEPARATION PAY.

C.. . . IN 6ISREGAR6ING TE CERTI=ICA- TIONREPORT O= SG CO., IC CERTI=IE6 TAT PETITIONER IS ENTITE6 TO A RE=UN6 O= TE AMOUNT O= P@,@;7,@;.;'.

6.. . . IN NOT OR6ERING A NE TRIA TO AOPETITIONER TO PRESENT A66ITIONA EI6ENCEIN SUPPORT TEREO=.'&/

P6T !r$ues !$!inst t+e need *or proo* t+!t t+e e"p#oeesre2eived t+eir sep!r!tion p! !nd proers t+e issue in t+e 2!se int+is ise:

It is not essenti!# to prove t+!t t+e

sep!r!tion p! <ene?ts ere !2tu!## re2eived <t+e ter"in!ted e"p#oees. T+is issue is not *ort+e CTA, nor t+e Court o* Appe!#s to reso#ve, <ut is! "!tter t+!t *!##s it+in t+e 2o"peten2e !nde92#usive urisdi2tion o* t+e 6ep!rt"ent o* !<or!nd E"p#o"ent !ndor t+e N!tion!# !<orRe#!tions Co""ission. 9 9 9

Provin$, or su<"ittin$ eviden2e to prove,re2eipt o* sep!r!tion p! ou#d +!ve <een"!teri!#, re#ev!nt !nd ne2ess!r i* its dedu2ti<i#it!s ! <usiness e9pense +!s <een put in issue. )utt+is +!s never <een !n issue in t+e inst!nt2!se. T+e issue is +et+er or not t+e it++o#din$t!9es, +i2+ Petitioner re"itted to t+e )IR, s+ou#d<e re*unded *or +!vin$ <een erroneous# it++e#d!nd p!id to t+e #!tter.

=or !s #on$ !s t+ere is no #e$!# <!sis *or t+e

p!"ent o* t!9es to t+e )IR, t+e t!9p!er isentit#ed to 2#!i" ! re*und t+ere*ore. Hence, anyta;es 6ithheld #!" sepa!ati"n 7ene=ts andpaid t" the 1IR c"nstitute e!!"ne"uspayent "# ta;es and sh"uld the!e#"!e, 7e!e#undedc!edited t" theta;paye!6ithh"ldin< a<ent, !e<a!dless "# 6hethe! "! n"t sepa!ati"n pay 6as actuallypaid t" the c"nce!ned epl"yees.'/ 4E"p+!sis in t+e ori$in!#J unders2orin$

supp#ied5

P6Ts position does not #ie. T!9 re*unds, #i3e t!9e9e"ptions, !re 2onstrued stri2t# !$!inst t+e t!9p!er !nd #i<er!##in *!vor o* t+e t!9in$ !ut+orit, !nd t+eta>pa+er 5ears the 5urdenof esta5lishing the factual 5asis of his clai# for a refund.''/

Under t+e e!r#ier Buoted portion o* Se2tion '( 4<54;54)5 o* t+e N!tion!# Intern!# Revenue Code o* 7;; 4no Se2tion %'4)5@4<5o* t+e N!tion!# Intern!# Revenue Code o* 77;5, it is in2u"<ent onP6T !s ! 2#!i"!nt *or re*und on <e+!#* o* e!2+ o* t+e sep!r!ted

e"p#oees to s+o t+!t e!2+ e"p#oee did

9 9 9 reWe2t in +is or its on return t+e in2o"eupon +i2+ !n 2redit!<#e t!9 is reBuired to <eit++e#d !t t+e sour2e. On# +en t+ere is !ne92ess o* t+e !"ount o* t!9 so it++e#d over t+et!9 due on t+e p!ees return 2!n ! re*und<e2o"e possi<#e.

A t!9p!er "ust t+us do to t+in$s to <e

!<#e to su22ess*u## "!3e ! 2#!i" *or t+e t!9re*und: 4!5 de2#!re t+e in2o"e p!"ents it

re2eived !s p!rt o* its $ross in2o"e !nd 4<5





















est!<#is+ t+e *!2t o* it++o#din$. On t+is s2ore,t+e re#ev!nt revenue re$u#!tion provides !s*o##os:

VSe2tion &. Clai#s for ta>

credit or refund. Q C#!i"s *or t!92redit or re*und o* in2o"e t!9dedu2ted !nd it++e#d on in2o"ep!"ents s+!## <e $iven due 2ourse

on# +en it is s+on on t+e returnt+!t t+e in2o"e p!"ent re2eived!s de2#!red !s p!rt o* t+e $rossin2o"e !nd t+e *!2t o* it++o#din$is est!<#is+ed < ! 2op o* t+est!te"ent du# issued < t+e p!erto t+e p!ee 4)IR =or" No. ;0%.5s+oin$ t+e !"ount p!id !nd t+e!"ount o* t!9 it++e#dt+ere*ro".L'%/ 4Unders2orin$supp#ied5

In ?ne, P6T "ust prove t+!t t+e e"p#oees re2eived t+ein2o"e p!"ents !s p!rt o* $ross in2o"e !nd t+e *!2t o* it++o#din$.

T+e CTA *ound t+!t P6T *!i#ed to est!<#is+ t+!t t+e

redund!nt e"p#oees !2tu!## re2eived sep!r!tion p! !nd t+!t itit++e#d t!9es t+ere*ro" !nd re"itted t+e s!"e to t+e )IR, t+us:

it+ respe2t to t+e redund!nt r!n3 !nd ?#ee"p#oees ?n!# p!"entter"in!# p! 9 9 9, t+e2!s+ s!#!r vou2+ers re#!tive t+ereto +!ve n"

payent acn"6led<eent !eceipts.In!s"u2+ !s t+ese 2!s+ vou2+ers ere not si$ned< t+e respe2tive e"p#oees to prove !2tu!#re2eipt o* p!"ent, t+e s!"e "ere# serves !sproo*s o* !ut+ori>!tion *or p!"ent !nd not !2tu!#p!"ent < t+e Petitioner o* t+e redund!nt r!n3!nd ?#e e"p#oees sep!r!tion p! !nd ot+er<ene?ts. In ot+er ords, Petitioner *!i#ed to provet+!t t+e r!n3 !nd ?#e e"p#oees ere !2tu!##p!id sep!r!tion p! !nd ot+er <ene?ts.

To est!<#is+ t+!t t+e it++o#din$ t!9es

dedu2ted *ro" t+e redund!nt e"p#oees

sep!r!tion p!ot+er <ene?ts ere !2tu!##re"itted to t+e )IR, t+erein petitioner su<"ittedt+e *o##oin$:

E9+i<it

!5 Mont+# Re"itt!n2eReturn o* In2o"e T!9esit++e#d *or 6e2e"<er771

6

<5 Revised SG Co.Certi?2!tion

E to E-%-d

25 Annu!# In*or"!tionReturn o* In2o"e T!9it++e#d onCo"pens!tion, E9p!nded!nd =in!# it++o#din$ T!9es *or t+e e!r 771

E-@

d5 Su""!r o* In2o"e T!9es it++e#d *or t+e2!#end!r e!rended6e2e"<er %, 771

E-@-!

e5 Su""!r o* GrossCo"pens!tion !nd T!9it++e#d

E-@-< to E-@-e

oever, it 2!nnot <e deter"ined *ro" t+e

!<ove do2u"ents +et+er or not Petitioner!2tu!## re"itted t+e tot!# in2o"e t!9es it++e#d*ro" t+e redund!nt e"p#oees t!9!<#e2o"pens!tion 4in2#usive o* t+e sep!r!tionp!ot+er <ene?ts5 *or t+e e!r 771. Thea"unts "# t"tal ta;es 6ithheld #"! each!edundant epl"yees CE;hs. EB+, EB5, EB,

inclusi:e cann"t 7e :e!i=ed a<ainst theSua!y "# )!"ss %"pensati"n and Ta;>ithheld #"! *--5P CE;hs. EB4B7 t" EB4Be,inclusi:e due t" the #act that this sua!yenue!ates the a"unts "# inc"eta;es 6ithheld #!" $etiti"ne!Ms epl"yees"n pe! dist!icta!ea 7asis. T+e on# s2+edu#e4it+ n!"es, 2orrespondin$ $ross 2o"pens!tion,!nd it++o#din$ t!9es5 !tt!2+ed to t+e su""!r!s *or t+e it++o#din$ t!9es on servi2e ter"in!#p! 4E9+. E-@-e5. oever, t+e n!"es #istedt+ereon ere not !"on$ t+e n!"es o* t+e





redund!nt sep!r!ted e"p#oees <ein$ 2#!i"ed <petitioner.

9 9 9 9 It is ort+ to note t+!t Respondent

presented ! itness in t+e person o* Att. Rodo#*o. S!#!>!r, C+ie* o* t+e )IR Appe##!te 6ivision, +otesti?ed t+!t ! portion o* t+e Petitioners ori$in!#

2#!i" *or re*und o* P'%,;&@,7&(.'& +!d !#re!d<een $r!nted. e !#so testi?ed t+!t out o* ;@72#!i"!nts, +o opted to ?#e dire2t# it+ t+e )IR,;@@ +!d <een pro2essed !nd $r!nted. In *!2t, 9 99 t+ree 2#!i"s ere not pro2essed <e2!use t+e2on2erned t!9p!er *!i#ed to su<"it t+e in2o"et!9 returns !nd it++o#din$ t!92erti?2!tes. Considerin$ t+!t no do2u"ent!reviden2e !s presented to <o#ster s!idtesti"on, >e ha:e n" eans "# c"unte!checin< 6hethe! the 44 alle<ed t" ha:e7een al!eady <!anted 7y the Resp"ndent

pe!tained t" the $*4,+?-,.4* clai #"!!e#und 6ithd!a6n 7y the $etiti"ne! #!" theinstant petiti"n "! t" the !eainin< 7alance"# $4,4-,*4.3 6hich is the su7ect "# thisclai.'0/ 4E"p+!sis !nd unders2orin$ supp#ied5

T+e !ppe##!te 2ourt !8r"ed t+e *ore$oin$ ?ndin$s o* t+eCTA. Apropos is t+is Courts ru#in$ in Far &ast 'an( and *rust Co#pan+ v. Court of Appeals:'1/

T+e ?ndin$s o* *!2t o* t+e CTA, ! spe2i!#

2ourt e9er2isin$ p!rti2u#!r e9pertise on t+e su<e2to* t!9, !re $ener!## re$!rded !s ?n!#, <indin$,!nd 2on2#usive upon t+is Court, espe2i!## i* t+ese!re su<st!nti!## si"i#!r to t+e ?ndin$s o* t+eCourt o*/ Appe!#s/ +i2+ is nor"!## t+e ?n!#!r<iter o* Buestions o* *!2t.'@/ 4Unders2orin$supp#ied5

+i#e SG 2erti?ed t+!t it +!d V<een !<#e to tr!2e t+ere"itt!n2e o* t+e it++e#d t!9es su""!ri>ed in t+e C!s+/ S!#!r/ou2+ers/ to t+e Mont+# Re"itt!n2e Return o* In2o"e T!9es

it++e#d *or t+e !ppropri!te period 2overed < t+e ?n!# p!"ent

"!de to t+e 2on2erned e9e2utives, supervisors, !nd r!n3 !nd ?#est! "e"<ers o* P6T,L';/ t+e s!"e 2!nnot <e !ppre2i!ted inP6Ts *!vor !s t+e 2ourts 2!nnot veri* su2+ 2#!i". +i#e t+ere2ords o* t+e 2!se 2ont!in t+e A#p+!<eti2!# ist o* E"p#oee *ro"+o" T!9es ere it++e#d *or t+e e!r 771 !nd t+e Mont+#Re"itt!n2e Returns o* In2o"e T!9es it++e#d *or 6e2e"<er 771,t+e do2u"ents *ro" +i2+ SG Vtr!2edL t+e *or"er to t+e #!tter+!ve not <een presented. =!i#ure to present t+ese do2u"ents is*!t!# to P6Ts 2!se. =or t+e re#ev!nt portions o* CTA Cir2u#!r -71

instru2t:

. T+e p!rt +o desires to introdu2e !seviden2e su2+ vo#u"inous do2u"ents "ust,!*ter "otion !nd !pprov!# < t+e Court,present: 4!5 ! Su""!r 2ont!inin$, !"on$ot+ers, ! 2+rono#o$i2!# #istin$ o* t+e nu"<ers,d!tes !nd !"ounts 2overed < t+e invoi2es orre2eipts !nd t+e !"ounts o* t!9 p!idJ !nd 4<5! Certi?2!tion o* !n independent Certi?edPu<#i2 A22ount!nt !ttestin$ to t+e 2orre2tnesso* t+e 2ontents o* t+e su""!r !*ter "!3in$

!n e9!"in!tion, ev!#u!tion !nd !udit o* t+evo#u"inous re2eipts !nd invoi2es 9 9 9

'. T+e "et+od o* individu!# present!tion o*

e!2+ !nd ever re2eipt, invoi2e or !22ount *or"!r3in$, identi?2!tion !nd 2o"p!rison it+t+e ori$in!#s t+ereo* need not <e done <e*oret+e Court or C#er3 o* Court !n"ore !*ter t+eintrodu2tion o* t+e su""!r !nd CPA2erti?2!tion. It is en"u<h that the!eceipts, in:"ices, :"uche!s "! "the!d"cuents c":e!in< the said acc"unts "!

payent t" 7e int!"duced ine:idence ust 7e p!eBa!ed 7y thepa!ty c"nce!ned and su7itted t" the%"u!t in order to <e "!de !22essi<#e to t+e!dverse p!rt +o desires to 2+e23 !nd veri*t+e 2orre2tness o* t+e su""!r !nd CPA2erti?2!tion. i3eise t+e ori$in!#s o* t+evo#u"inous re2eipts, invoi2es !nd !22ounts"ust <e re!d *or veri?2!tion !nd 2o"p!risonin 2!se o* dou<t on t+e !ut+enti2it t+ereo* isr!ised durin$ t+e +e!rin$ or reso#ution o* t+e*or"!# oer o* eviden2e. 4E"p+!sis !nd

unders2orin$ supp#ied5











Atlas Consolidated !ining and $evelop#ent Corporation v.Co##issioner of nternal "evenue,'(/ 2itin$ Co##issioner of nternal "evenue v. !anila !ining Corporation'7/ e9p#!ins t+e need*or t+e pro"u#$!tion o* t+e i""edi!te#-2ited CTA Cir2u#!r !nd itsee2t:

9 9 9 T+e 2ir2u#!r, in t+e interest o* speed

!d"inistr!tion o* usti2e, !s pro"u#$!ted to!void t+e ti"e-2onsu"in$ pro2edure o* presentin$, identi*in$ !nd "!r3in$ o* do2u"ents<e*ore t+e Court. It d"es n"t !elie:e!esp"ndent "# its ipe!ati:etas o* pre#ar(ing p+oto2opies o* s!#es re2eipts!nd invoi2es !nd su5#itting the sa#e to thecourt !*ter t+e independent CPA s+!## +!vee9!"ined !nd 2o"p!red t+e" it+ t+eori$in!#s. it+out presentin$ t+ese pre-"!r3eddo2u"ents !s eviden2e Q *ro" +i2+ t+e su""!r!nd s2+edu#es ere <!sed, the c"u!t cann"t

:e!i#y the authenticity and :e!acity "# theindependent audit"!Ms c"nclusi"ns. 4It!#i2s int+e ori$in!#J E"p+!sis !nd unders2orin$ supp#ied5.%&/

On t+e deni!# o* P6Ts "otion *or ne tri!#: ne tri!# "!<e $r!nted on eit+er o* t+ese $rounds:

!5 =r!ud, !22ident, "ist!3e or e92us!<#ene$#i$en2e +i2+ ordin!r pruden2e 2ou#d not+!ve $u!rded !$!inst !nd < re!son o* +i2+

su2+ !$$rieved p!rt +!s pro<!<# <eeni"p!ired in +is ri$+tsJ or

<5 Ne# dis2overed eviden2e, +i2+ +e 2ou#d

not, it+ re!son!<#e di#i$en2e, +!vedis2overed !nd produ2ed !t t+e tri!#, !nd+i2+ i* presented ou#d pro<!<# !#ter t+eresu#t.%/

Ne# dis2overed eviden2e !s ! <!sis o* ! "otion *or ne tri!#

s+ou#d <e supported < !8d!vits o* t+e itnesses < +o" su2+

eviden2e is e9pe2ted to <e $iven, or < du# !ut+enti2!teddo2u"ents +i2+ !re proposed to <e introdu2ed in eviden2e.%'/ Andt+e $r!nt or deni!# o* ! ne tri!# is, $ener!## spe!3in$, !ddressedto t+e sound dis2retion o* t+e 2ourt +i2+ 2!nnot <e inter*ered it+un#ess ! 2#e!r !<use t+ereo* is s+on.%%/ P6T +!s not s+on !nsu2+ !<use, +oever.

T+e !8r"!n2e < t+e !ppe##!te 2ourt o* t+e CTAs deni!# o*

P6Ts "otion *or ne tri!# on t+e $round o* Vne# dis2overed

eviden2e,L vi%/

9 9 9 9 T+e petitioner !ppended to its ("ti"n

#"! Ne6 T!ialP, et2. , unnot!ri>ed 2opieso* Receipts, Release and KuitclaiP <e!rin$t+e si$n!tures purported# o* t+ose e"p#oees *or+o" t+e Petitioner ?#ed t+e $etiti"nP <e*oret+e CTA, d!ted 6e2e"<er '(, 771 9 9 9./%0/

9 9 9 9 A#t+ou$+ t+e Ru#es reBuire t+e !ppend!$e,

< t+e Petitioner, o* t+e AGda:its "# >itnessesP it intends to present in ! ne tri!#,t+e Petitioner *!i#ed to !ppend to its("ti"n #"!Ne6 T!ialP !n !8d!vits o* s!iditnesses. T+e Receipts, Releases, andKuitclaisP !ppended to t+e Petition !re not!ut+enti2!ted. Indeed, t+e s!id deeds ere notnot!ri>ed, despite t+eir +!vin$ <een si$ned,!##e$ed# < t+e e"p#oees, !s e!r# !s 6e2e"<er

'(, 771, or !ppro9i"!te# to 4'5 e!rs <e*oret+e Petitioner ?#ed t+e Petition <e*ore t+e CTA. It<e+ooved t+e Petitioner to +!ve !ppended t+eA8d!vits o* t+e sep!r!ted e"p#oees to!ut+enti2!te t+e Receipts, Releases andKuitclaisP purported# e9e2uted < t+e",respe2tive#. T+e petitioner did not.

T+e Petitioner !nted t+e CTA to <e#ieve

t+!t t+e e"p#oees e9e2uted t+e!*ores!id Receipts, Releases andKuitclaisP !s e!r# !s 6e2e"<er '(, 771, !nd

3ept t+e s!"e in its possession !nd

d + i i di # d + di d id + i i i 3



















2ustod. oever, t+e petitioner divu#$ed t+ee9isten2e o* s!id Re2eipts, et2., on# +en it ?#edits ("ti"n #"! Ne6 T!ial, et2.L on Au$ust (,'&&&, or !n interregnu" o* !#"ost ?ve 415e!rs. None o* t+e responsi<#e o82ers o* t+ePetitioner, espe2i!## t+e 2ustodi!n o* s!idRe2eipts, et2., e9e2uted !n AGda:itPe9p#!inin$+ t+e s!"e 4!5 ere not not!ri>ed on or !<out6e2e"<er '(, 771J 4<5 +et+er t+e s!id deeds

ere turned over to its 2ounse# +en it ?#ed t+ePetition !t <en2+J 425 + it *!i#ed to present t+es!id Re2eipts to t+e SG Co., +i#e t+e #!tter!s 2ondu2tin$ its e9!"in!tion !ndor !udit o* t+ere2ords o* t+e Petitioner. It is in2redi<#e t+!t, i* itis true, !s 2#!i"ed < Petitioner, t+ee"p#oees, indeed, si$ned t+e s!idRe2eipts on 6e2e"<er '(, 771, t+e Petitioner,one o* t+e <i$$est 2orpor!tions in t+e P+i#ippines!nd #!den it+ 2o"petent e9e2u-tiveso82erse"p#oees, did not <ot+er +!vin$t+e s!"e not!ri>ed on or !<out 6e2e"<er '(,

771. =or sure, +en t+e Petitioner endorsed t+eprep!r!tion !nd ?#in$ o* t+e Petition to its 2ounse#,it s+ou#d +!ve 2o##!ted !## t+e do2u"entsne2ess!r to support its Petition !nd su<"it t+es!"e to its 2ounse#. I* t+e Petitioner did, its2ounse# +!s not e9p#!ined + it *!i#ed to presentt+e s!"e <e*ore t+e Co""issioner !ndor !ddu2et+e s!"e in eviden2e durin$ t+e +e!rin$ o* t+ePetition on its "erits it+ t+e CTA. e !re2onvin2ed t+!t t+e s!id Re2eipts, et2. ere!nted!ted !nd e9e2uted on# !*ter t+e CTArendered its 6e2ision !nd on# in !nti2ip!tion o*

t+e("ti"n #"! Ne6 T!ial, et2.L ?#ed < t+ePetitioner.%1/ 4E"p+!sis !nd unders2orin$ in t+eori$in!#5,

is t+us in order.

=in!##, on P6Ts p#e! *or ! #i<er!# !pp#i2!tion o* t+e ru#es o* pro2edure,%@/ Co##issioner of nternal "evenue v. A. SorianoCorporation%;/ *urnis+es !caveat on t+e "!tter:

Per+!ps re!#i>in$ t+!t under t+e Ru#es t+e

s!id report 2!nnot <e !d"itted !s ne#

dis2overed eviden2e, t+e petitioner invo3es !#i<er!# !pp#i2!tion o* t+e Ru#es. e su<"its t+!tSe2tion ( o* t+e Ru#es o* t+e Court o* T!9 Appe!#s de2#!rin$ t+!t t+e #!tter s+!## not <e$overned stri2t# < te2+ni2!# ru#es o* eviden2e"!nd!tes ! re#!9!tion o* t+e reBuire"ents o* netri!# on t+e <!sis o* ne# dis2overedeviden2e. T+is is ! d!n$erous proposition !nd one+i2+ e re*use to 2ounten!n2e. e 2!nnot

!$ree "ore it+ t+e Court o* Appe!#s +en itst!ted t+us,

VTo !22ept t+e 2ontr!r vieo* t+e petitioner ou#d $ive rise to !d!n$erous pre2edent in t+!t t+ereou#d <e no end to ! +e!rin$ <e*ore

respondent 2ourt<e2!use, everti"e ! p!rt is !$$rieved < itsde2ision, +e 2!n +!ve it set !side <!s3in$ to <e !##oed to present!ddition!# eviden2e it+out +!vin$to 2o"p# it+ t+e reBuire"ents o* ! "otion *or ne tri!# <!sed onne# dis2overed eviden2e. Ru#e%, Se2tion 1 o* t+e Ru#es o* t+eCourt o* T!9 Appe!#s s+ou#d not <ei$nored !t i## !nd !t r!ndo" to t+epreudi2e o* t+e order#

present!tion o* issues !nd t+eirreso#ution. To do so ou#d !e2t, to! 2onsider!<#e e9tent, t+e st!<i#ito* udi2i!# de2isions.L

e !re #e*t it+ no re2ourse <ut to2on2#ude t+!t t+is is ! si"p#e 2!se o* ne$#i$en2eon t+e p!rt o* t+e petitioner. =or t+is !2t o* ne$#i$en2e, t+e petitioner 2!nnot <e !##oed tosee3 re*u$e in ! #i<er!# !pp#i2!tion o* t+eRu#es. =or it s+ou#d not <e *or$otten t+!t t+e ?rst!nd *und!"ent!# 2on2ern o* t+e ru#es o*

pro2edure is to se2ure ! ust deter"in!tion o*

ti I t+ t < + #i< #









ever !2tion. In t+e 2!se !t <en2+, ! #i<er!#!pp#i2!tion o* t+e ru#es o* pro2edure to suit t+epetitioners purpose ou#d 2#e!r# p!ve t+e !*or inusti2e !s it ou#d <e re!rdin$ !n !2t o* ne$#i$en2e it+ undeserved to#er!n2e.%(/ 4Unders2orin$ supp#ied5

At !## events, t+e !##e$ed Vne# dis2overed eviden2eL t+!t

P6T see3s to oer does not su82e to est!<#is+ its 2#!i" *or re*und,!s it ou#d sti## +!ve to 2o"p# it+ Revenue Re$u#!tion @-(1 <provin$ t+!t t+e redund!nt e"p#oees, on +ose <e+!#* it ?#ed t+e2#!i" *or re*und, de2#!red t+e sep!r!tion p! re2eived !s p!rt o* t+eir $ross in2o"e. =urt+er"ore, t+e s!"e Revenue Re$u#!tionreBuires t+!t Vt+e *!2t o* it++o#din$ is est!<#is+ed < ! 2op o* t+est!te"ent du# issued < t+e p!or to t+e p!ee 4)IR =or" No.;0%.5 s+oin$ t+e !"ount p!id !nd t+e !"ount o* t!9 it++e#dt+ere*ro".L

>HEREFORE, t+e petition is DENIED.

Costs !$!inst petitioner. SO OR6ERE6.





Repu7lic "# the $hilippines

S&$RE(E %O&RT

(anila

FIRST DIVISION

SILAIR CSIN)A$ORE $TE. LTD.,

Petitioner,

B versus B

%O((ISSIONER OF INTERNAL

REVEN&E,

Respondent.

G.R. No. (0%7(

Present:

PUNO, C.J.,

C+!irperson,

CARPIO MORAES,

EONAR6O-6E CASTRO,

)ERSAMIN, !nd

IARAMA, R., JJ.

Pro"u#$!ted:

=e<ru!r '1, '&&

D E % I S I O NLEONARDOBDE %ASTRO, J.

)e*ore t+e Court is ! Petition *or Revie on Certiorari,!ss!i#in$ t+e M! ';, '&&( 6e2ision/ !nd t+e su<seBuentSepte"<er 1, '&&( Reso#ution'/ o* t+e Court o* T!9 Appe!#s

4CTA5 &n 'anc in C.T.A. E.). No. '@;. T+e de2ision d!ted M! ';,'&&( denied t+e petition *or revie ?#ed < petitioner Si#3!ir4Sin$!pore5 Pte. td., on t+e $round, !"on$ ot+ers, o* *!i#ure toprove t+!t it !s !ut+ori>ed to oper!te in t+e P+i#ippines *or t+eperiod une to 6e2e"<er '&&&, +i#e t+e Reso#ution d!tedSepte"<er 1, '&&( denied petitioners "otion *or re2onsider!tion*or #!23 o* "erit.

T+e !nte2edent *!2ts !re !s *o##os:

Petitioner, ! *orei$n 2orpor!tion or$!ni>ed under t+e #!so* Sin$!pore it+ ! P+i#ippine represent!tive o82e in Ce<u Cit, is!n on#ine intern!tion!# 2!rrier p#in$ t+e Sin$!pore-Ce<u-Sin$!pore!nd Sin$!pore-Ce<u-6!v!o-Sin$!pore routes.

Respondent Co""issioner o* Intern!# Revenue is i"p#e!ded+erein in +is o82i!# 2!p!2it !s +e!d o* t+e )ure!u o* Intern!#Revenue 4)IR5, !n !tt!2+ed !$en2 o* t+e 6ep!rt"ent o* =in!n2e+i2+ is du# !ut+ori>ed to de2ide, !pprove, !nd $r!nt re*unds

!ndor t!9 2redits o* erroneous# p!id or i##e$!## 2o##e2ted intern!#revenue t!9es.%/

On une '0, '&&', petitioner ?#ed it+ t+e )IR !n!d"inistr!tive 2#!i" *or t+e re*und o* T+ree Mi##ion Nine undredEi$+t-T+ree T+ous!nd =ive undred Ninet Pesos !nd =ort-NineCent!vos 4P%,7(%,17&.075 in e92ise t!9es +i2+ it !##e$ed#erroneous# p!id on its pur2+!ses o* !vi!tion et *ue# *ro" PetronCorpor!tion 4Petron5 *ro" une to 6e2e"<er '&&&. Petitioner used!s <!sis t+ere*or )IR Ru#in$ No. %%7-7' d!ted 6e2e"<er , 77',

+i2+ de2#!red t+!t t+e petitioners Sin$!pore-Ce<u-Sin$!pore

http://sc.judiciary.gov.ph/jurisprudence/2010/february2010/184398.htm#_ftn1








it !s !ut+ori>ed to oper!te in t+e P+i#ippines durin$ t+e period to <e t+e proper p!rt to ?#e t+e inst!nt 2#!i" *or



it !s !ut+ori>ed to oper!te in t+e P+i#ippines durin$ t+e period"!teri!# to t+e 2!se due to t+e non-!d"ission o* so"e o* itse9+i<its, +i2+ ere "ere# p+oto2opies, in2#udin$ E9+i<it VAL+i2+ !s petitioners Certi?2!te o* Re$istr!tion it+ t+e Se2urities!nd E92+!n$e Co""ission 4SEC5 !nd E9+i<its VP,L VXL !nd VRL+i2+ ere its oper!tin$ per"its issued < t+e Civi# Aeron!uti2s)o!rd 4CA)5 to W t+e Sin$!pore-Ce<u-Sin$!pore !nd Sin$!pore-Ce<u-6!v!o-Sin$!pore routes *or t+e period O2to<er 777 toO2to<er '&&&.

Petitioner ?#ed ! "otion *or re2onsider!tion <ut t+e CTA =irst6ivision denied t+e s!"e in ! Reso#ution@/ d!ted !nu!r ;, '&&;.

T+ere!*ter, petitioner e#ev!ted t+e 2!se <e*ore t+e CTA &n'anc via ! petition *or revie, +i2+ !s initi!## denied in !Reso#ution;/ d!ted M! ;, '&&; *or *!i#ure o* petitioner to est!<#is+its #e$!# !ut+orit to !ppe!# t+e 6e2ision d!ted u# ';, '&&@ !ndt+e Reso#ution d!ted !nu!r ;, '&&; o* t+e CTA =irst 6ivision.

Und!unted, petitioner "oved *or re2onsider!tion. In t+eReso#ution(/ d!ted Septe"<er 7, '&&;, t+e CTA &n 'anc set !sideits e!r#ier reso#ution dis"issin$ t+e petition *or revie !ndreinst!ted t+e s!"e. It !#so reBuired respondent to ?#e +is2o""ent t+ereon.

On M! ';, '&&(, t+e CTA &n 'anc pro"u#$!ted t+e !ss!i#ed

6e2ision !nd denied t+e petition *or revie, t+us:

>HEREFORE, pre"ises 2onsidered, t+einst!nt petition is +ere< DENIED *or #!23 o* "erit. T+e !ss!i#ed 6e2ision d!ted u# ';, '&&@dis"issin$ t+e inst!nt petition on $round o* *!i#ure o* petitioner to prove t+!t it !s !ut+ori>ed to oper!tein t+e P+i#ippines *or t+e period *ro" une to6e2e"<er '&&&, is +ere< AFFIR(ED >ITH(ODIFI%ATION t+!t petitioner is *urt+er not *ound

to <e t+e proper p!rt to ?#e t+e inst!nt 2#!i" *orre*und.7/

In ! sep!r!te Con2urrin$ !nd 6issentin$ Opinion,&/ CTAPresidin$ usti2e Ernesto 6. A2ost! opined t+!t petitioner !se9e"pt *ro" t+e p!"ent o* e92ise t!9es <!sed on Se2tion %1 o* t+e NIRC !nd Arti2#e 0 o* t+e Air Tr!nsport A$ree"ent <eteent+e P+i#ippines !nd Sin$!pore. oever, despite s!id e9e"ption,petitioners 2#!i" *or re*und 2!nnot <e $r!nted sin2e it *!i#ed toest!<#is+ its !ut+orit to oper!te in t+e P+i#ippines durin$ t+eperiod su<e2t o* t+e 2#!i". In ot+er ords, Presidin$ usti2e A2ost!voted to up+o#d in toto t+e 6e2ision o* t+e CTA =irst 6ivision.

Petitioner !$!in ?#ed ! "otion *or re2onsider!tion +i2+ !sdenied in t+e Reso#ution d!ted Septe"<er 1, '&&(. en2e, t+einst!nt petition *or revie oncertiorari, +i2+ r!ises t+e *o##oin$

issues:

I

+et+er or not petitioner +!s su<st!nti!## proven its!ut+orit to oper!te in t+e P+i#ippines.

II

+et+er or not petitioner is t+e proper p!rt to 2#!i"*or t+e re*undt!9 2redit o* e92ise t!9es p!id on!vi!tion *ue#.

Petitioner "!int!ins t+!t it +!s proven its !ut+orit to Re$istr!tionJ !nd E9+i<its VP L VXL !nd VR L its oper!tin$ per"its













Petitioner "!int!ins t+!t it +!s proven its !ut+orit tooper!te in t+e P+i#ippines it+ t+e !d"ission o* its =orei$n AirC!rriers Per"it 4=ACP5 !s E9+i<it V)L <e*ore t+e CTA, +i2+, in p!rt,re!ds:

T/+is )o!rd RESOE6, !s it +ere< reso#ves toAPPROE t+e petition o* SIAIR 4SINGAPORE5 PTE

T6., *or issu!n2e o* ! re$u#!r oper!tin$ per"it4=orei$n Air C!rriers Per"it5, su<e2t to t+e !pprov!#o* t+e President, pursu!nt to Se2. & o* R.A. ;;@, !s!"ended < P.6. 0@'./

Moreover, petitioner !r$ues t+!t E9+i<its VP,L VXL !nd VR,L+i2+ it previous# ?#ed it+ t+e CTA, ere "ere# Wi$+t s2+edu#essu<"itted to t+e CA), !nd ere not its oper!tin$per"its. Petitioner !dds t+!t it !s t+rou$+ in!dverten2e t+!t on#

p+oto2opies o* t+ese e9+i<its ere introdu2ed durin$ t+e +e!rin$.

Petitioner !#so !sserts t+!t despite its *!i#ure to present t+eori$in!# 2op o* its SEC Re$istr!tion durin$ t+e +e!rin$s, t+e CTAs+ou#d t!3e udi2i!# noti2e o* its SEC Re$istr!tion sin2e t+e s!"e!s !#re!d oered !nd !d"itted in eviden2e in si"i#!r 2!sespendin$ <e*ore t+e CTA.

Petitioner *urt+er 2#!i"s t+!t t+e inst!nt 2!se invo#ves ! 2#e!r$r!nt o* t!9 e9e"ption to it < #! !nd < virtue o* !n intern!tion!#!$ree"ent <eteen to $overn"ents. ConseBuent#, <ein$ t+eentit +i2+ !s $r!nted t+e t!9 e9e"ption !nd +i2+ "!de t+eerroneous t!9 p!"ent o* t+e e92ise t!9, it is t+e proper p!rt to?#e t+e 2#!i" *or re*und.

In +is Co""ent'/ d!ted M!r2+ '@, '&&7, respondent st!test+!t t+e !d"ission in eviden2e o* petitioners =ACP does not 2+!n$et+e *!2t t+!t petitioner *!i#ed to *or"!## oer in eviden2e t+eori$in!# 2opies or 2erti?ed true 2opies o* E9+i<it VA,L its SEC

Re$istr!tionJ !nd E9+i<its P, X !nd R, its oper!tin$ per"itsissued < t+e CA) to W its Sin$!pore-Ce<u-Sin$!pore !ndSin$!pore-Ce<u-6!v!o-Sin$!pore routes *or t+e period O2to<er777 to O2to<er '&&&. Respondent e"p+!si>es t+!t petitioners*!i#ure to present t+ese pie2es o* eviden2e !"ounts to its *!i#ure toprove its !ut+orit to oper!te in t+e P+i#ippines.

i3eise, respondent "!int!ins t+!t !n e92ise t!9, <ein$ !nindire2t t!9, is t+e dire2t #i!<i#it o* t+e "!nu*!2turer orprodu2er. Respondent reiter!tes t+!t +en !n e92ise t!9 onpetro#eu" produ2ts is !dded to t+e 2ost o* $oods so#d to t+e <uer,it is no #on$er ! t!9 <ut <e2o"es p!rt o* t+e pri2e +i2+ t+e <uer+!s to p! to o<t!in t+e !rti2#e. A22ordin$ to respondent, petitioner2!nnot see3 rei"<urse"ent *or its !##e$ed erroneous p!"ent o* t+e e92ise t!9 sin2e it is neit+er t+e entit reBuired < #! nor t+eentit st!tutori# #i!<#e to p! t+e s!id t!9.

A*ter 2!re*u# e9!"in!tion o* t+e re2ords, e reso#ve to dent+e petition.

Petitioners !ssertion t+!t t+e CTA "! t!3e udi2i!# noti2e o* its SEC Re$istr!tion, previous# oered !nd !d"itted in eviden2e insi"i#!r 2!ses <e*ore t+e CTA, is unten!<#e.

e Buote it+ !pprov!# t+e disBuisition o* t+e CTA &n 'anc inits 6e2ision d!ted M! ';, '&&( on t+e non-!d"ission o*

petitioners E9+i<its VA,L VP,L VXL !nd VR,L to it:

Anent petitioners !r$u"ent t+!t t+e Court in

6ivision s+ou#d +!ve t!3en udi2i!# noti2e o* t+e

e9isten2e o* E9+i<it VAL 4petitioners SEC Certi?2!te

o* Re$istr!tion5, !#t+ou$+ not proper# identi?ed

durin$ tri!# !s t+is +!s previous# <een oered !nd

!d"itted in eviden2e in si"i#!r 2!ses invo#vin$ t+e

su<e2t "!tter <eteen t+e s!"e p!rties <e*ore t+is

Court, e !re in !$ree"ent it+ t+e ru#in$ o* t+e

Court in 6ivision !s dis2ussed in its Reso#ution d!ted







Court in 6ivision, !s dis2ussed in its Reso#ution d!ted

Apri# ', '&&1 reso#vin$ petitioners Motion *or

Re2onsider!tion on t+e 2ourts non-!d"ission o*

E9+i<its VAL, VPL, VXL !nd VRL, +erein it s!id t+!t:

VE!2+ !nd ever 2!se is distin2t !ndsep!r!te in 2+!r!2ter !nd "!tter !#t+ou$+si"i#!r p!rties "! +!ve <eeninvo#ved. T+us, in ! pendin$ 2!se, it is not"!nd!tor upon t+e 2ourts to t!3e udi2i!#noti2e o* pie2es o* eviden2e +i2+ +!ve<een oered in ot+er 2!ses even +en su2+2!ses +!ve <een tried or pendin$ in t+es!"e 2ourt. E:idence al!eady p!esentedand aditted 7y the c"u!t in a p!e:i"uscase cann"t 7e ad"pted in a sepa!atecase pendin< 7e#"!e the sae c"u!t6ith"ut the sae 7ein< "@e!ed and

identi=ed ane6.

T+e 2!ses 2ited < petitioner2on2erned si"i#!r p!rties <e*ore t+e s!"e2ourt <ut do not 2over t+e s!"e 2#!i". Ac"u!t is n"t c"pelled t" tae udicialn"tice "# pieces "# e:idence "@e!ed andaditted in a p!e:i"us case unless thesae a!e p!"pe!ly "@e!ed "! ha:eacc"!din<ly c"plied 6ith the!e8ui!eents "n the !ules "#

e:idence. In "the! 6"!ds, the e:idencep!esented in the p!e:i"us cases cann"t7e c"nside!ed in this instant case6ith"ut 7ein< "@e!ed in e:idence.

Moreover, Se2tion % o* Ru#e '7 o* t+e Revised Ru#es o* Court provides t+!t+e!rin$ is ne2ess!r <e*ore udi2i!# noti2e"! <e t!3en < t+e 2ourts. To Buote s!idse2tion:

Se2. %. Judicial notice, 4henhearing necessar+. Q 6urin$ t+e tri!#,t+e 2ourt, on its on initi!tive, or onreBuest o* ! p!rt, "! !nnoun2e itsintention to t!3e udi2i!# noti2e o* !n"!tter !nd !##o t+e p!rties to <e+e!rd t+ereon.

A*ter t+e tri!#, !nd <e*ore ud$"ent or on !ppe!#, t+e proper2ourt, on its on initi!tive or onreBuest o* ! p!rt, "! t!3e udi2i!#noti2e o* !n "!tter !nd !##o t+ep!rties to <e +e!rd t+ereon i* su2+"!tter is de2isive o* ! "!teri!# issue int+e 2!se.

=urt+er"ore, petitioner !d"itted t+!tE9+i<it A +!ve ;sic< <een oered !nd!d"itted in eviden2e in si"i#!r 2!sesinvo#vin$ t+e s!"e su<e2t "!tter ?#ed<e*ore t+is Court. T+us, petitioner is !nds+ou#d +!ve <een !!re o* t+e ru#esre$!rdin$ t+e oerin$ o* !n do2u"ent!reviden2e <e*ore t+e s!"e 2!n <e !d"ittedin 2ourt.

As re$!rds E9+i<its/ P, X !nd R,t+e ori$in!# 2opies o* t+ese do2u"ents erenot presented *or 2o"p!rison !ndveri?2!tion in vio#!tion o* Se2tion % o* Ru#e%& o* t+e 77; Revised Ru#es o* Court. T+es!id se2tion spe2i?2!## provides t+!t +ent+e su<e2t o* inBuir is t+e 2ontents o* !do2u"ent, no eviden2e s+!## <e !d"issi<#eot+er t+!n t+e ori$in!# do2u"ent itse#* 9 99. It is an eleenta!y !ule in la6 thatd"cuents shall n"t 7e adissi7le in

e:idence unless and until the "!i<inal

c"pies itsel# a!e "@e!ed "! p!esented



c"pies itsel# a!e "@e!ed "! p!esented#"! :e!i=cati"n in cases 6he!e e!ec"pies a!e "@e!ed, sa:e #"! thee;cepti"ns p!":ided #"! 7yla6. $etiti"ne! thus cann"t hide 7ehindthe :eil "# udicial n"tice s" as t" e:adeits !esp"nsi7ility "# p!"pe!ly c"plyin<6ith the !ules "# e:idence. F"! #ailu!e"# he!ein petiti"ne! t" c"pa!e the

su7ect d"cuents 6ith its "!i<inals,the sae ay n"t 7e aditted.L4&#phasis Ours5

i3eise, in t+e Reso#ution d!ted u# 1, '&&1o* t+e Court in 6ivision denin$ petitioners O"ni<usMotion see3in$ !##o!n2e to 2o"p!re t+e deniede9+i<its it+ t+eir 2erti?ed true 2opies, t+e 2ourt a:uo e9p#!ined t+!t:

VPetitioner !s !#re!d $iven enou$+ti"e !nd opportunit to present t+e ori$in!#sor 2erti?ed true 2opies o* t+e denieddo2u"ents *or 2o"p!rison. +en petitionerre2eived t+e reso#ution denin$ !d"ission o* t+e provision!## "!r3ed e9+i<its, it s+ou#d+!ve su<"itted t+e ori$in!#s or 2erti?ed true2opies *or 2o"p!rison, 2onsiderin$ t+!tt+ese do2u"ents ere !22ordin$#!v!i#!<#e. )ut inste!d o* presentin$ t+esedo2u"ents, petitioner, in its Motion *orRe2onsider!tion, tried to +ide <e+ind t+e vei#o* udi2i!# noti2e so !s to ev!de itsresponsi<i#it o* proper# !pp#in$ t+e ru#eson eviden2e. It !s even su<"itted <petitioner t+!t t+ese do2u"ents s+ou#d <e!d"itted *or t+e ere previous# oered!nd !d"itted in si"i#!r 2!ses invo#vin$ t+es!"e su<e2t "!tter !nd p!rties. I* t+is !st+e 2!se, t+en, t+ere s+ou#d +!ve <een nore!son *or petitioner to se!son!<# presentt+e ori$in!#s or 2erti?ed true 2opies *or2o"p!rison, or even, "!r3in$. 9 9 9.L

In vie o* t+e *ore$oin$ dis2ussion, t+eCourt en 5anc ?nds t+!t indeed, petitionerindu<it!<# *!i#ed to est!<#is+ its !ut+orit to oper!tein t+e P+i#ippines *or t+e period <e$innin$ une to6e2e"<er '&&&.%/

T+is Court ?nds no re!son to dep!rt *ro" t+e *ore$oin$?ndin$s o* t+e CTA &n 'anc !s petitioner itse#* !d"itted on p!$e70/ o* its petition *or revie t+!t Vi/t !s t+rou$+ in!dverten2et+!t on# p+oto2opies o* E9+i<its P, X !nd R ere introdu2eddurin$ t+e +e!rin$L !nd t+!t it !s Vr!t+er un*ortun!te t+!tpetitioner *!i#ed to produ2e t+e ori$in!# 2op o* its SEC Re$istr!tion4E9+i<it A5 *or purposes o* 2o"p!rison it+ t+e p+oto2op t+!t!s ori$in!## presented.L

Evident#, s!id do2u"ents 2!nnot <e !d"itted in eviden2e< t+e 2ourt !s t+e ori$in!# 2opies ere neit+er oered norpresented *or 2o"p!rison !nd veri?2!tion durin$ t+e tri!#. Mereidenti?2!tion o* t+e do2u"ents !nd t+e "!r3in$s t+ereo* !se9+i<its do not 2on*er !n evidenti!r ei$+t on t+e" !s s!iddo2u"ents +!ve not <een *or"!## oered < petitioner !nd +!ve<een denied !d"ission in eviden2e < t+e CTA.

=urt+er"ore, t+e do2u"ents !re not !"on$ t+e "!tters

+i2+ t+e #! "!nd!tori# reBuires t+e Court to t!3e udi2i!# noti2eo*, it+out !n introdu2tion o* eviden2e, !s petitioner ou#d +!vet+e CTA do. Se2tion , Ru#e '7 o* t+e Ru#es o* Court re!ds:

SECTION . Judicial notice, 4hen#andator+. Q A 2ourt s+!## t!3e udi2i!# noti2e,it+out t+e introdu2tion o* eviden2e, o* t+e e9isten2e!nd territori!# e9tent o* st!tes, t+eir po#iti2!# +istor,*or"s o* $overn"ent !nd s"<o#s o* n!tion!#it, t+e#! o* n!tions, t+e !d"ir!#t !nd "!riti"e 2ourts o*

t+e or#d !nd t+eir se!#s, t+e po#iti2!# 2onstitution

!nd +istor o* t+e P+i#ippines, t+e o82i!# !2ts o* t+e %14<5 o* t+e NIRC !nd Arti2#e 04'5 o* t+e Air Tr!nsport A$ree"ent








!nd +istor o* t+e P+i#ippines, t+e o82i!# !2ts o* t+e#e$is#!tive, e9e2utive !nd udi2i!# dep!rt"ents o* t+eP+i#ippines, t+e #!s o* n!ture, t+e "e!sure o* ti"e,!nd t+e $eo$r!p+i2!# divisions.

Neit+er 2ou#d it <e s!id t+!t petitioners SEC Re$istr!tion!nd oper!tin$ per"its *ro" t+e CA) !re do2u"ents +i2+ !re o* pu<#i2 3no#ed$e, 2!p!<#e o* unBuestion!<#e de"onstr!tion, orou$+t to <e 3non to t+e ud$es <e2!use o* t+eir udi2i!# *un2tions,in order to !##o t+e CTA to t!3e dis2retion!r udi2i!# noti2e o* t+es!id do2u"ents.1/

Moreover, Se2tion % o* t+e s!"e Ru#e@/ provides t+!t !+e!rin$ is ne2ess!r <e*ore udi2i!# noti2e o* !n "!tter "! <et!3en < t+e 2ourt. T+is reBuire"ent o* ! +e!rin$ is needed so t+!tt+e p!rties 2!n <e +e!rd t+ereon i* su2+ "!tter is de2isive o* !

"!teri!# issue in t+e 2!se.

Given t+e !<ove ru#es, it is 2#e!r t+!t t+e CTA &n'anc 2orre2t# did not !d"it petitioners SEC Re$istr!tion !ndoper!tin$ per"its *ro" t+e CA) +i2+ ere "ere# p+oto2opies,it+out t+e present!tion o* t+e ori$in!# 2opies *or 2o"p!rison !ndveri?2!tion. As !pt# +e#d < t+e CTA &n 'anc, petitioner 2!nnotre# on t+e prin2ip#e o* udi2i!# noti2e so !s to ev!de itsresponsi<i#it o* proper# 2o"p#in$ it+ t+e ru#es o* eviden2e.Indeed, petitioners 2ontention t+!t t+e s!id do2u"ents ere

previous# "!r3ed in ot+er 2!ses <e*ore t+e CTA tended to 2on?r"t+!t t+e ori$in!#s o* t+ese do2u"ents ere re!di# !v!i#!<#e !ndt+eir non-present!tion in t+ese pro2eedin$s !sunusti?ed. ConseBuent#, petitioners *!i#ure to 2o"p!re t+ep+oto2opied do2u"ents it+ t+eir ori$in!# renders t+e su<e2te9+i<its in!d"issi<#e in eviden2e.

Goin$ to t+e se2ond issue, petitioner "!int!ins t+!t it is t+eproper p!rt to 2#!i" *or re*und or t!9 2redit o* e92ise t!9es sin2e itis t+e entit +i2+ !s $r!nted t+e t!9 e9e"ption !nd +i2+ "!de

t+e erroneous t!9 p!"ent. Petitioner !n2+ors its 2#!i" on Se2tion

%14<5 o* t+e NIRC !nd Arti2#e 04'5 o* t+e Air Tr!nsport A$ree"ent<eteen t+e P+i#ippines !nd Sin$!pore. Petitioner !#so !sserts t+!tt+e t!9 e9e"ption, $r!nted to it !s ! <uer o* ! 2ert!in produ2t, is !person!# privi#e$e +i2+ "! not <e 2#!i"ed or !v!i#ed o* < t+ese##er. Petitioner su<"its t+!t sin2e it is t+e entit +i2+ !2tu!##p!id t+e e92ise t!9es, t+en it s+ou#d <e !##oed to 2#!i" *or re*undor t!9 2redit.

At t+e outset, it is i"port!nt to note t+!t on to sep!r!teo22!sions, t+is Court +!s !#re!d put to rest t+e issue o* +et+er ornot petitioner is t+e proper p!rt to 2#!i" *or t+e re*und or t!92redit o* e92ise t!9es it !##e$ed# p!id on its !vi!tion *ue#pur2+!ses.;/ In t+e e!r#ier 2!se o* Sil(air ;Singapore< Pte, 2td. v.Co##issioner of nternal "evenue,(/ invo#vin$ t+e s!"e p!rties!nd t+e s!"e 2!use o* !2tion <ut pert!inin$ to dierent periods o* t!9!tion, e +!ve 2!te$ori2!## +e#d t+!t Petron, not petitioner, ist+e proper p!rt to Buestion, or see3 ! re*und o*, !n indire2t t!9, toit:

T+e proper p!rt to Buestion, or see3 ! re*undo*, !n indire2t t!9 is t+e st!tutor t!9p!er, t+eperson on +o" t+e t!9 is i"posed < #! !nd +op!id t+e s!"e even i* +e s+i*ts t+e <urden t+ereo* to!not+er. Se2tion %& 4A5 4'5 o* t+e NIRC providest+!t Vu/n#ess ot+erise spe2i?2!## !##oed, t+ereturn s+!## <e ?#ed !nd t+e e92ise t!9 p!id < t+e"!nu*!2turer or produ2er <e*ore re"ov!# o* do"esti2 produ2ts *ro" p#!2e o* produ2tion.L T+us,Petron Corpor!tion, not Si#3!ir, is t+e st!tutort!9p!er +i2+ is entit#ed to 2#!i" ! re*und <!sed onSe2tion %1 o* t+e NIRC o* 77; !nd Arti2#e 04'5 o* t+e Air Tr!nsport A$ree"ent <eteen RP!nd Sin$!pore.

Even i* Petron Corpor!tion p!ssed on to Si#3!irt+e <urden o* t+e t!9, t+e !ddition!# !"ount <i##ed toSi#3!ir *or et *ue# is not ! t!9 <ut p!rt o* t+e pri2e+i2+ Si#3!ir +!d to p! !s ! pur2+!ser.

p!id <, one person in t+e e9pe2t!tion !nd intention












In t+e se2ond Sil(air 7/ 2!se, t+e Court e9p#!ined t+!t !ne92ise t!9 is !n indire2t t!9 +ere t+e <urden 2!n <e s+i*ted orp!ssed on to t+e 2onsu"er <ut t+e t!9 #i!<i#it re"!ins it+ t+e"!nu*!2turer or se##er. T+us, t+e "!nu*!2turer or se##er +!s t+eoption o* s+i*tin$ or p!ssin$ on t+e <urden o* t+e t!9 to t+e<uer. oever, +ere t+e <urden o* t+e t!9 is s+i*ted, t+e !"ountp!ssed on to t+e <uer is no #on$er ! t!9 <ut ! p!rt o* t+e pur2+!se

pri2e o* t+e $oods so#d.

Petitioner 2ontends t+!t t+e 2#e!r intent o* t+e provisions o* t+e NIRC !nd t+e Air Tr!nsport A$ree"ent is to e9e"pt !vi!tion *ue#pur2+!sed < petitioner !s !n e9e"pt entit *ro" t+e p!"ent o* e92ise t!9, +et+er su2+ is ! dire2t or !n indire2t t!9. A22ordin$ topetitioner, t+e e92ise t!9 on !vi!tion *ue#, t+ou$+ initi!## p!!<#e< t+e "!nu*!2turer or produ2er, !tt!2+es to t+e $oods !nd<e2o"es t+e #i!<i#it o* t+e person +!vin$ possession t+ereo*.

e do not !$ree. T+e distin2tion <eteen ! dire2t t!9 !nd!n indire2t t!9 is re#ev!nt to t+is issue. In Co##issioner of nternal"evenue v. Philippine 2ong $istance *elephone Co#pan+ ,'&/ t+isCourt e9p#!ined:

)!sed on t+e possi<i#it o* s+i*tin$ t+ein2iden2e o* t!9!tion, or !s to +o s+!## <e!r t+e<urden o* t!9!tion, t!9es "! <e 2#!ssi?ed intoeit+er dire2t t!9 or indire2t t!9.

In 2onte9t, dire2t t!9es !re t+ose t+!t !ree9!2ted *ro" t+e ver person +o, it is intended ordesired, s+ou#d p! t+e"J t+e !re i"positions *or+i2+ ! t!9p!er is dire2t# #i!<#e on t+e tr!ns!2tionor <usiness +e is en$!$ed in.

On t+e ot+er +!nd, indire2t t!9es !re t+oset+!t !re de"!nded, in t+e ?rst inst!n2e, *ro", or !re

p!id <, one person in t+e e9pe2t!tion !nd intentiont+!t +e 2!n s+i*t t+e <urden to so"eone e#se. St!tede#seise, indire2t t!9es !re t!9es +erein t+e #i!<i#it*or t+e p!"ent o* t+e t!9 *!##s on one person <utt+e <urden t+ereo* 2!n <e s+i*ted or p!ssed on to!not+er person, su2+ !s +en t+e t!9 is i"posedupon $oods <e*ore re!2+in$ t+e 2onsu"er +ou#ti"!te# p!s *or it. +en t+e se##er p!sses on t+et!9 to +is <uer, +e, in ee2t, s+i*ts t+e t!9 <urden,

not t+e #i!<i#it to p! it, to t+e pur2+!ser !s p!rt o* t+e pur2+!se pri2e o* $oods so#d or servi2esrendered.

Tit#e I o* t+e NIRC de!#s it+ e92ise t!9es on 2ert!in$oods. Se2tion '7 re!ds !s *o##os:

SEC. '7. 3oods Su51ect to &>cise *a>es. QE92ise t!9es !pp# to $oods "!nu*!2tured orprodu2ed in t+e P+i#ippines *or do"esti2 s!#e or2onsu"ption or *or !n ot+er disposition !nd tot+in$s i"ported. 9 9 9.

As used in t+e NIRC, t+ere*ore, e92ise t!9es re*er to t!9es!pp#i2!<#e to 2ert!in spe2i?ed or se#e2ted $oods or !rti2#es

"!nu*!2tured or produ2ed in t+e P+i#ippines *or do"esti2 s!#e or2onsu"ption or *or !n ot+er disposition !nd to t+in$s i"portedinto t+e P+i#ippines. T+ese e92ise t!9es "! <e 2onsidered t!9eson produ2tion !s t+e !re 2o##e2ted on# *ro" "!nu*!2turers !ndprodu2ers. )!si2!## !n indire2t t!9, e92ise t!9es !re dire2t# #eviedupon t+e "!nu*!2turer or i"porter upon re"ov!# o* t+e t!9!<#e$oods *ro" its p#!2e o* produ2tion or *ro" t+e 2usto"s2ustod. T+ese t!9es, +oever, "! <e !2tu!## p!ssed on to t+eend 2onsu"er !s p!rt o* t+e tr!ns*er v!#ue or se##in$ pri2e o* t+e$oods so#d, <!rtered or e92+!n$ed.'/

In !aceda v. !acaraig, Jr.,''/ t+is Court de2#!red: VIt "! indeed <e t+!t t+e e2ono"i2












g, J ,

VI/ndire2t t!9es !re t!9es pri"!ri# p!id < persons+o 2!n s+i*t t+e <urden upon so"eone e#se.L =ore9!"p#e, t+e e92ise !nd ad valore# t!9es t+!t oi#2o"p!nies p! to t+e )ure!u o* Intern!# Revenueupon re"ov!# o* petro#eu" produ2ts *ro" its re?ner2!n <e s+i*ted to its <uer, #i3e t+e NPC, < !ddin$t+e" to t+e V2!s+L !ndor Vse##in$ pri2e.L

And !s noted < us in t+e se2ond Sil(air /01 2!se "entioned!<ove:

+en Petron re"oves its petro#eu" produ2ts

*ro" its re?ner in i"!, )!t!!n, it p!s t+e e92ise

t!9 due on t+e petro#eu" produ2ts t+us

re"oved. Petron, !s "!nu*!2turer or produ2er, is

t+e person #i!<#e *or t+e p!"ent o* t+e e92ise t!9 !s

s+on in t+e E92ise T!9 Returns ?#ed it+ t+e

)IR. St!ted ot+erise, Petron is t+e t!9p!er t+!t is

pri"!ri#, dire2t# !nd #e$!## #i!<#e *or t+e p!"ent

o* t+e e92ise t!9es. oever, sin2e !n e92ise t!9 is

!n indire2t t!9, Petron 2!n tr!ns*er to its 2usto"ers

t+e !"ount o* t+e e92ise t!9 p!id < tre!tin$ it !s

p!rt o* t+e 2ost o* t+e $oods !nd t!23in$ it on t+e

se##in$ pri2e.

As 2orre2t# o<served < t+e CTA, t+is Court+e#d in Philippine Acet+lene Co., nc. v. Co##issioner of nternal "evenue:

<urden o* t+e t!9 ?n!## *!##s on t+epur2+!serJ +en it does t+e t!9 <e2o"esp!rt o* t+e pri2e +i2+ t+e pur2+!ser "ustp!.L

Even i* t+e 2onsu"ers or pur2+!sersu#ti"!te# p! *or t+e t!9, t+e !re not 2onsideredt+e t!9p!ers. T+e *!2t t+!t Petron, on +o" t+ee92ise t!9 is i"posed, 2!n s+i*t t+e t!9 <urden to itspur2+!sers does not "!3e t+e #!tter t+e t!9p!ers!nd t+e *or"er t+e it++o#din$ !$ent.

Petitioner, !s t+e pur2+!ser !nd end-2onsu"er, u#ti"!te# <e!rs t+e t!9 <urden, <ut t+isdoes not tr!ns*or" petitioners st!tus into !st!tutor t!9p!er.

T+us, under Se2tion %&4A54'5 o* t+e NIRC, it is Petron, t+et!9p!er, +i2+ +!s t+e #e$!# person!#it to 2#!i" t+e re*und or t!92redit o* !n erroneous p!"ent o* e92ise t!9es. Se2tion %&4A54'5st!tes:

SEC. %&. =i#in$ o* Return !nd P!"ent o*

E92ise T!9 on 6o"esti2 Produ2ts. Q

4A5 Persons 2ia5le to File a "eturn, Filing of "eturn on "e#oval and Pa+#ent of *a> . Q

45 Persons 2ia5le to File a "eturn. Q 9 9 9

4'5 *i#e for Filing of "eturn and Pa+#ent of the =ro" t+e *ore$oin$ dis2ussion, it is 2#e!r t+!t t+e proper







4 5 g +*a>. Q Un#ess ot+erise spe2i?2!## !##oed, the!etu!n shall 7e =led and the e;cise ta; paid7y the anu#actu!e! "! p!"duce! 7e#"!e!e":al "# d"estic p!"ducts #!" place "# p!"ducti"n: 9 9 9. 4E"p+!sis supp#ied.5

=urt+er"ore, Se2tion '&04C5 o* t+e NIRC provides ! to-e!rpres2riptive period it+in +i2+ ! t!9p!er "! ?#e !n!d"inistr!tive 2#!i" *or re*und or t!9 2redit, to it:

SEC. '&0. Authorit+ of the Co##issioner toCo#pro#ise, A5ate, and "efund or Credit *a>es. Q T+e Co""issioner "! Q

9 9 9 9

4C5 Credit or re*und t!9es erroneous# ori##e$!## re2eived or pen!#ties i"posed it+out!ut+orit, re*und t+e v!#ue o* intern!# revenuest!"ps +en t+e !re returned in $ood 2ondition <t+e pur2+!ser, !nd, in +is dis2retion, redee" or2+!n$e unused st!"ps t+!t +!ve <een renderedun?t *or use !nd re*und t+eir v!#ue upon proo* o*

destru2tion. N" c!edit "! !e#und "# ta;es "!penalties shall 7e all"6ed unless the ta;paye!=les in 6!itin< 6ith the %"issi"ne! a clai#"! c!edit "! !e#und 6ithin t6" C3 yea!s a#te!the payent "# the ta; "! penalty: Provided,ho4ever , T+!t ! return ?#ed s+oin$ !n overp!"ents+!## <e 2onsidered !s ! ritten 2#!i" *or 2redit orre*und. 4E"p+!sis supp#ied.5

$ $ p pp!rt to Buestion, or 2#!i" ! re*und or t!9 2redit o* !n indire2t t!9 ist+e st!tutor t!9p!er, +i2+ is Petron in t+is 2!se, !s it is t+e2o"p!n on +i2+ t+e t!9 is i"posed < #! !nd +i2+ p!id t+es!"e even i* t+e <urden t+ereo* !s s+i*ted or p!ssed on to!not+er. It <e!rs stressin$ t+!t even i* Petron s+i*ted or p!ssed onto petitioner t+e <urden o* t+e t!9, t+e !ddition!# !"ount +i2+petitioner p!id is not ! t!9 <ut ! p!rt o* t+e pur2+!se pri2e +i2+ it+!d to p! to o<t!in t+e $oods.

Ti"e !nd !$!in, e +!ve +e#d t+!t t!9 re*unds !re in t+en!ture o* t!9 e9e"ptions +i2+ represent ! #oss o* revenue to t+e$overn"ent. T+ese e9e"ptions, t+ere*ore, "ust not rest on v!$ue,un2ert!in or inde?nite in*eren2e, <ut s+ou#d <e $r!nted on# < !2#e!r !nd uneBuivo2!# provision o* #! on t+e <!sis o* #!n$u!$e toop#!in to <e "ist!3en.'0/ Su2+ e9e"ptions "ust <e stri2t#2onstrued !$!inst t+e t!9p!er, !s t!9es !re t+e #i*e<#ood o* t+e$overn"ent.

In ?ne, e Buote *ro" our ru#in$ in t+ee!r#ier Sil(air '1/ 2!se:

T+e e9e"ption $r!nted under Se2tion %1 4<5o* t+e NIRC o* 77; !nd Arti2#e 04'5 o* t+e Air Tr!nsport A$ree"ent <eteen RP!nd Sin$!pore 2!nnot, it+out ! 2#e!r s+oin$ o* #e$is#!tive intent, <e 2onstrued !s in2#udin$ indire2tt!9es. St!tutes $r!ntin$ t!9 e9e"ptions "ust <e

2onstrued in strictissi#i 1uris !$!inst t+e t!9p!er!nd #i<er!## in *!vor o* t+e t!9in$ !ut+orit, !nd i* !ne9e"ption is *ound to e9ist, it "ust not <e en#!r$ed< 2onstru2tion.

T+is 2!##s *or t+e !pp#i2!tion o* t+e do2trine, stare decisis et non :uieta #overe. =o##o p!st pre2edents !nd do not distur<+!t +!s <een sett#ed. On2e ! 2!se +!s <een de2ided one !,

!n ot+er 2!se invo#vin$ e9!2t# t+e s!"e point !t issue, !s in t+e Appe!#s &n 'anc in C.T.A. E.). No. '@;. No pronoun2e"ent !s to







$ p2!se !t <!r, s+ou#d <e de2ided in t+e s!"e "!nner.'@/

>HEREFORE, t+e inst!nt petition *or revieis DENIED. e AFFIR( t+e !ss!i#ed 6e2ision d!ted M! ';, '&&(!nd t+e Reso#ution d!ted Septe"<er 1, '&&( o* t+e Court o* T!9

pp p2osts.

SO ORDERED.

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