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COMMISSIONER OF INTERNAL REVENUE [14 SCRA Administrative Code, 800 hectares of public land in the sitio of
292; NO.L-19201; 16 JUN 1965] Tigbao on Naujan Lake be selected as a site for the
permanent settlement of Mangyanes in Mindoro. Further,
Saturday, January 31, 2009 Posted by Coffeeholic Writes Mangyans may only solicit homesteads on this reservation
Labels: Case Digests, Political Law providing that said homestead applications are previously
recommended by the provincial governor.
Facts: Sometime in 1957, M.B. Estate Inc., of Bacolod City,
donated 10,000.00 pesos in cash to Fr. Crispin Ruiz, the In that case, pursuant to Section 2145 of the Revised
parish priest of Victorias, Negros Occidental, and predecessor Administrative Code, all the Mangyans in the townships of
of Fr. Lladoc, for the construction of a new Catholic church in Naujan and Pola and the Mangyans east of the Baco River
the locality. The donated amount was spent for such purpose. including those in the districts of Dulangan and Rubi's place in
Calapan, were ordered to take up their habitation on the site
On March 3, 1958, the donor M.B. Estate filed the donor's gift of Tigbao, Naujan Lake. Also, that any Mangyan who shall
tax return. Under date of April 29, 1960. Commissioner of refuse to comply with this order shall upon conviction be
Internal Revenue issued an assessment for the donee's gift imprisoned not exceed in sixty days, in accordance with
tax against the Catholic Parish of Victorias of which petitioner section 2759 of the revised Administrative Code.
was the parish priest.
Said resolution of the provincial board of Mindoro were
claimed as necessary measures for the protection of the
Issue: Whether or not the imposition of gift tax despite the Mangyanes of Mindoro as well as the protection of public
fact the Fr. Lladoc was not the Parish priest at the time of forests in which they roam, and to introduce civilized customs
donation, Catholic Parish priest of Victorias did not have among them.
juridical personality as the constitutional exemption for
religious purpose is valid. It appeared that Rubi and those living in his rancheria have
not fixed their dwelling within the reservation of Tigbao and
are liable to be punished.
Held: Yes, imposition of the gift tax was valid, under Section
22(3) Article VI of the Constitution contemplates exemption It is alleged that the Manguianes are being illegally deprived
only from payment of taxes assessed on such properties as of their liberty by the provincial officials of that province. Rubi
Property taxes contra distinguished from Excise taxes The and his companions are said to be held on the reservation
imposition of the gift tax on the property used for religious established at Tigbao, Mindoro, against their will, and one
purpose is not a violation of the Constitution. A gift tax is not Dabalos is said to be held under the custody of the provincial
a property by way of gift inter vivos. sheriff in the prison at Calapan for having run away form the
reservation.
The head of the Diocese and not the parish priest is the real
party in interest in the imposition of the donee's tax on the
property donated to the church for religious purpose. Issue: Whether or Not Section 2145 of the Administrative
Code deprive a person of his liberty pf abode. Thus, WON
LLADOC V CIR & CTA Section 2145 of the Administrative Code of 1917 is
GR 19201 June 16, 1965 14 SCRA 293 constitutional.
Paredes, J.:
FACTS: Held: The Court held that section 2145 of the Administrative
MB Estate of Bacolod City donated Php 10,000 in cash to Fr. Code does not deprive a person of his liberty of abode and
Ruiz, then the Parish Priest of Victorias, who was the does not deny to him the equal protection of the laws, and
predecessor of petitioner. MB Estate filed their donor’s gift tax that confinement in reservations in accordance with said
but petitioner is on protest regarding donee’s tax claiming section does not constitute slavery and involuntary servitude.
that assessment of gift tax against the Catholic Church is The Court is further of the opinion that section 2145 of the
against the law; that when the donation was made. He was Administrative Code is a legitimate exertion of the police
not yet the parish priest. power. Section 2145 of the Administrative Code of 1917 is
ISSUE: constitutional.
Whether or not petitioner should be liable for assessed
donee’s gift tax dontated. Assigned as reasons for the action: (1) attempts for the
advancement of the non-Christian people of the province; and
RULING: (2) the only successfully method for educating the
A gift tax is not a property tax, but an excise tax imposed on Manguianes was to oblige them to live in a permanent
the transfer of property by way of gift inter vivos, the settlement. The Solicitor-General adds the following; (3) The
imposition of which on property used exclusively for religious protection of the Manguianes; (4) the protection of the public
purposes, does not constitute an impairment of Constitution… forests in which they roam; (5) the necessity of introducing
“exempt from taxation” as employed in the Constitution civilized customs among the Manguianes.
should not be interpreted to mean exemption from all kinds of
taxes. And there being no clear, positive or express grant of One cannot hold that the liberty of the citizen is unduly
such privilege by law, in favor of petitioner, the exemption interfered without when the degree of civilization of the
herein must be deniedRUBI VS. PROVINCIAL BOARD OF Manguianes is considered. They are restrained for their own
MINDORO [39 PHIL 660; NO. 14078; 7 MAR 1919] good and the general good of the Philippines.
TeodoroToribio owns and operates Ang Tibay a leather company which (1) the right to a hearing, which includes the right to present
supplies the Philippine Army. Due to alleged shortage of leather, Toribio one's cause and submit evidence in support thereof;
caused the lay off of members of National Labor Union Inc. NLU averred that (2) The tribunal must consider the evidence presented;
Toribio’s act is not valid as it is not within the CBA. That there are two labor (3) The decision must have something to support itself;
unions in Ang Tibay; NLU and National Worker’s Brotherhood. That NWB is (4) The evidence must be substantial;
dominated by Toribio hence he favors it over NLU. That NLU wishes for a (5) The decision must be based on the evidence presented at
new trial as they were able to come up with new evidence/documents that they the hearing; or at least contained in the record and disclosed
to the parties affected;
(6) The tribunal or body or any of its judges must act on its
own independent consideration of the law and facts of the
controversy, and not simply accept the views of a Invoking the people’s right to be informed on matters of public concerns as
subordinate; well as the principle that laws to be valid and enforceable they must be
(7) The Board or body should, in all controversial questions, published in the Official Gazette or otherwise effectively promulgated,
render its decision in such manner that the parties to the Tañada et al seek a writ of mandamus to compel Tuvera to publish and/or to
proceeding can know the various Issue involved, and the cause the publication in the Official Gazette of various Presidential Decrees
reason for the decision rendered. (PDs), Letters of Instructions(LOIs), Proclamations(PPs), Executive
Orders(EOs), and Administrative Orders(AOs).
The failure to grasp the fundamental issue involved is not
entirely attributable to the parties adversely affected by the
result. Accordingly, the motion for a new trial should be, and
the same is hereby granted, and the entire record of this case ISSUE: Whether or not the various PDs et al must be published before they
shall be remanded to the CIR, with instruction that it reopen shall take effect.
the case receive all such evidence as may be relevant, and
otherwise proceed in accordance with the requirements set
forth. So ordered.
HELD: The Supreme Court held that the fact that a PD or LOI states its date
TAÑADA VS. TUVERA of effectivity does not preclude their publication in the Official Gazette as
No. L-63915. April 24, 1985 they constitute important legislative acts, particularly in the present case
where the president may on his own issue laws. The clear objective of this
FACTS: provision is to give the public general adequate notice of the various laws
Petitioners seek a writ of mandamus to compel respondent public which are to regulate their actions and conduct. Without such notice and
officials to publish, and/or cause the publication in the Official Gazette publication, there would be no basis for the application of the maxim
of various presidential decrees, letters of instructions, general orders, “ignorantia legis non excusat”. Publication is indispensable.
proclamations, executive orders, letters of implementation and
administrative orders. People of the Philippines vs Francisco Larrañaga
27
Respondents, through the Solicitor General would have this case 11
dismissed outright on the ground that petitioners have no legal 2010
personality or standing to bring the instant petition. The view is January 31, 2006
submitted that in the absence of any showing that the petitioner are
personally and directly affected or prejudiced by the alleged non- Minority as a Defense
publication of the presidential issuances in question.
Respondent further contend that publication in the Official Gazette is Larrañaga et al were convicted of kidnapping and serious illegal detention
not a sine qua non requirement for the effectivity of the law where the with homicide and rape on February 3, 2004; and for serious illegal detention.
law themselves provides for their own effectivity dates. The first crime is punishable by death and the second is punishable by
reclusion perpetua. One of the co-accused, James Andrew Uy, alleged that on
ISSUES: July 16, 1997, the date of the commission of the crime, he was only 17 years
Whether the presidential decrees in question which contain special old and 262 days old. To prove his claim, Uy presented his birth certificate
provisions as to the date they are to take effect, publication in the duly certified by the City Civil Registrar and the National Statistics Office.
Official Gazette is not indispensable for their effectivity?
ISSUE: Whether or not Uy is entitled a mitigating circumstance due to
RULING: minority?
Publication in the Official Gazette is necessary in those cases where
the legislation itself does not provide for its effectivity date, for then the HELD: Yes. Uy was able to prove his claim hence he is entitled to a
date of publication is material for determining its date of effectivity, mitigating circumstance in both crimes charged against him. This is pursuant
which is the 15th day following its publication, but not when the law to Article 68 and 80 of the Revised Penal Code, which provides that persons
itself provides for the date when it goes into effect. below 18 years of age are entitled to a penalty one degree lower than that
imposed by law.
Article 2 does not preclude the requirement of publication in the Official
Gazette, even if the law itself provides for the date of its effectivity. TATAD VS. SANDIGANBAYAN [159 SCRA 70; G.R. NOS. L-72335-39;
21 MAR 1988]
The publication of all presidential issuances of a public nature or of
general applicability is mandated by law. Obviously, presidential
decrees that provide for fines, forfeitures or penalties for their violation Thursday, February 12, 2009 Posted by Coffeeholic Writes
or otherwise impose burdens on the people, such as tax revenue Labels: Case Digests, Political Law
measures, fall within this category. Other presidential issuances which
apply only to particular persons or class of persons such as Facts: The complainant, Antonio de los Reyes, originally filed
administrative and executive orders need not be published on the what he termed "a report" with the Legal Panel of the
assumption that they have been circularized to all concern. Presidential Security Command (PSC) on October 1974,
containing charges of alleged violations of Rep. Act No. 3019
The Court therefore declares that presidential issuances of general against then Secretary of Public Information Francisco S.
application, which have not been published, shall have no force and Tatad. The "report" was made to "sleep" in the office of the
effect. PSC until the end of 1979 when it became widely known that
Tañada vs Tuvera Secretary (then Minister) Tatad had a falling out with
5 President Marcos and had resigned from the Cabinet. On
11 December 12, 1979, the 1974 complaint was resurrected in
2010 the form of a formal complaint filed with the Tanodbayan. The
Tanodbayan acted on the complaint on April 1, 1980 which
was around two months after petitioner Tatad's resignation
136 scra 27 was accepted by Pres. Marcos by referring the complaint to
the CIS, Presidential Security Command, for investigation and
Publication – Presidential Proclamations report. On June 16, 1980, the CIS report was submitted to
the Tanodbayan, recommending the filing of charges for graft
and corrupt practices against former Minister Tatad and
Antonio L. Cantero. By October 25, 1982, all affidavits and
counter-affidavits were in the case was already for disposition
by the Tanodbayan. However, it was only on June 5, 1985
that a resolution was approved by the Tanodbayan. Five
criminal informations were filed with the Sandiganbayan on
June 12, 1985, all against petitioner Tatad alone. (1) Section
3, paragraph (e) of RA. 3019 for giving D' Group, a private
corporation controlled by his brother-in-law, unwarranted
benefits, advantage or preference in the discharge of his
official functions; (2) Violation of Section 3, paragraph (b) for
receiving a check of P125,000.00 from Roberto Vallar,
President/General Manager of Amity Trading Corporation as
consideration for the release of a check of P588,000.00 to
said corporation for printing services rendered for the
Constitutional Convention Referendum in 1973; (3) Violation
of Section 7 on three (3) counts for his failure to file his
Statement of Assets and Liabilities for the calendar years
1973, 1976 and 1978. A motion to quash the information was
made alleging that the prosecution deprived accused of due
process of law and of the right to a speedy disposition of the
cases filed against him. It was denied hence the appeal.