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PHILIPPINE LEGAL CITATIONS

•  CONSTITUTION(–(reference(to(the(ar2cle,(sec2on,(and(the(
paragraph.(The(year(is(placed(in(the(parenthesis.(
•  Const.((1935),(Art.(VIII,(Sec.(1(
•  LEGISLATIVE(ENACTMENTS(
•  Act(No.(___((Year)(
•  Com.(Act(No.(___((Year)(
•  Rep.(Act(No.(___((Year)(
•  Pres.(Decree(No.(____((Year)(
•  Batas(Pambansa(Blg.(____((Year)(
•  RULES(OF(COURT((Q(name,(followed(by(the(rule(number(and(sec2on.(
•  Rules(of(Court,(Rule(___,(sec.(___(
PHILIPPINE LEGAL CITATIONS
•  JURISPRUDENCE(–(COURT(DECISIONS(
•  Family(name(of(the(par2es,(G.R.(No.,(and(the(date(
•  SC:(X(v.(Y,(G.R.(No.(____,(date(of(promulga2on(
•  CA:(X(v.(Y.,(C.A.(–(G.R.(No.(____,(date(of(promulga2on(

•  Including(sources(
•  PRIMARY:(Philippine(Reports(
•  Family(name(of(the(par2es,(volume(number,(page,(and(the(year(of(promulga2on(in(
parenthesis..(
•  Ex.(Ong(v.(People,(399(Phil.(686((2000)(
•  Ong(v.(People,(399(Phil.(686,(688((2002)(
•  SECONDARY:(SCRA(
•  Family(name(of(the(par2es,(G.R.(No.(___,(date(of(promulga2on,(volume(number(of(
the(Court(Reports(and(page.(
•  Ex.(Ong(v.(People,(G.R.(No.(139006,(November(27,(2000,(46(SCRA(117.(
PHILIPPINE LEGAL CITATIONS
A.(CASE(NAMES(
•  GENERAL(RULE:(Cite(cases(by(giving(the(surname(of(the(par2es,(the(
volume(of(the(report(2tle,(and(page(of(reports,(and(the(year(of(
promulga2on(in(parenthesis.(Abbreviate(versus(or(contra(as(v.(
Underscore(the(2tle(of(the(case(or(italicize(it(if(it(is(printed(when(used(
in(text;(put(the(source(in(the(footnote.(If(the(case(is(cited(in(the(
footnote(use(roman(or(ordinary(type.(
EXAMPLE:(Divina(v.(Libre,(123((Phil.(20((2015)(
•  EXCEPTIONS:(Cite(Islamic,(Chinese,(Korean(or(Vietnamese(names(in(full.(
As(to(those(with(Chris2an(first(names,(follow(the(general(rule.(
EXAMPLES:((Lim(Bi(Diok(v.(Lopez(not(Lim((v.(Lopez(
Lim(v.(Jose(not(Lord(T.(Lim(v(Jose(
(
PHILIPPINE LEGAL CITATIONS
•  Only(cite(the(first(listed(when(two(or(more(ac2ons(are(considered(in(one(
decision.((Et(al(or(other(terms(to(indicate(omided(par2es(should(be(avoided.(
•  If(the(case(contains(2(different(names,(use(the(one(listed(first.(Do(not(include(the(
party’s(designa2on(ex.(plain2ff,(defendant,(appellant,(appellee,(pe22oner,(
respondent,(etc.(
•  Cite(compound(names(in(full(
EXAMPLES:(Dela(Cruz(v.(Sandiganbayan(not(Cruz((v.(Sandiganbayan(
•  Always(cite(the(names(of(corpora2ons,(associa2ons,(business(firms(and(
partnerships(in(full.(Words(forming(the(name(may(be(abbreviated,(except(the(1st(
word.(Examples(are(“&”(“Ass’n”(“Co.,”(“Inc.”(unless(a(word(begins(as(a(party’s(
name(
EXAMPLE:(Gonzales(v.(Gagambino(Trading,(Corp.(
(
PHILIPPINE LEGAL CITATIONS
•  Cite(cases(involving(the(Government(of(the(Philippines(and(criminal(
cases(as(follows:(
Government(v.(____________________;(
Commonwealth(v(__________________:(
Republic(v.(______________________;(
U.S(v.(________________________;(
People(v.(___________________;(
depending(upon(the(2tle(of(the(case.(
EXAMPLE:(People(v.(Espinosa(
PHILIPPINE LEGAL CITATIONS
•  When(ci2ng(cases(involving(public(officers(or(offices:(
(a)  Where(the(person(is(named(in(his(official(capacity,(give(the(name(of(the(
person(only.(
EXAMPLE:(City(of(Manila(v.(Ilagan(not(City(of(Manila(v.(Jeremy(Ilagan,(in(his(
capacity(as(Civil(Service(Commissioner.(
(b)(Where(the(office(is(named,(give(the(complete(name(of(the(office.(
EXAMPLE:(Collector(of(Internal(Revenue(v.(Ching(Chang(Chong(
•  Always(cite(Municipality(of(_____________,(City(of(__________,(Province(
of(_____________,(as(they(appear(in(the(decisions.(
•  EXAMPLE:(City(of(Manila(v.(Gonzales(Trading(Corp.(
COURT DECISIONS
B.#CASE#REPORTS#
•  Supreme(Court(Decisions(
When(the(decision(is(already(found(in(the(officially(published(Philippine#
Reports,#indicate(only(the(Philippine(Reports((Phil.)(cita2on.(
•  Philippine(Reports(should(be(cited(as:(volume(Phil.(page((year)(
EXAMPLE:(Francisco(v.(Nyam(34(Phil.(142((1996)(
•  Official(Gazede(should(always(be(cited(as(:(GR(No.(____,(date(promulgated,(
volume(O.(G.(page((month(and(year(of(issue)(
EXAMPLE:(Santos(v.(Sambat,(GR(No.(124134,(September(24,(1997,(12(O.G.(
3241((Nov.(1999)(
•  If(the(decision(is(found(in(a(supplement,(indicate(supplement(number,(
page(and(date(of(issue.(
EXAMPLE:(34(O.G.(Supp.(No.(12,(43((Dec.(1988)(
COURT DECISIONS
•  General(Register(should(be(cited(as(:(GR(No.(____,(date(of(
promulga2on,(omilng(the(L(which(refers(to(postQlibera2on(decisions.(
EXAMPLE:(Son2so(v.(Galeng,(GR.(No.(147231,(November(19,(1997.(
•  Unofficial(Reporters(:(SCRA(((Supreme(Court(Reports(Annotated)(or(
SCAD((Supreme(Court(Advanced(Decisions).(Cite(the(page(where(the(
case(can(be(found(but(only(amer(G.R.(docket(no.(and(date(of(
promulga2on(is(cited.(
EXAMPLE:(People(v(Jackson,(G.R.(No.(34124,(November(3,(2005,(123(
SCRA(345((2007)(
COURT DECISIONS
•  For(disciplinary(cases(against(adorneysQatQlaw(
•  Cite(as:(Adm.(Case(No.(______________,(date(of(promulga2on.(
EXAMPLE:(Roland(v.(De(la(Paz,(Adm.(Case(NO.(45324,(July(2,(2011.(
•  For((disciplinary(cases(against(judges(
•  Cite(as:(A.M.((Administra2ve(Manner)(No.(_______Q(indicate(whether(MTj,(
RTJ(or(CA)(and(date(of(decision.(
EXAMPLE:(Ucoy(v.(Lacson,(A.M.(No.QMTJQ5243Q1234,(January(23,(2008.(
•  For(disciplinary(cases(against(personnel(of(the(judiciary(
•  Cite(as:(A.M.(No.(PQ____(and(date(of(decision(
•  EXAMPLE:(Awow(v.(Marquez,(A.M.(No.(PQ12Q1241,(October(3,(2000(
COURT DECISIONS
•  For(ques2ons(on(the(prac2ce(of(law(
•  Cite(as:(B.M((Bar(Mader)(No.(_______(and(date(of(promulga2on.(
EXAMPLE:(Rules(of(Procedure(of(the(Commission(on(Bar(Discipline,(
B.M.(No.(1233,(June(20,(2005.(
•  Court(of(Appeals(Decisions(
•  Appellate(Court(Reports(should(be(cited(as:(volume(C.A.(Rep.(page(
(year)(
EXAMPLE:(Hainaku(v.(Bayaneh,(5(C.A.(Rep.(432((2002).(
COURT DECISIONS
•  Court(of(Appeals(Reports,(Second(Series(
•  Cite(as:(C.A.(Rep.(2d(page((year)(
EXAMPLE:(Florante(v.(Laura,(3(C.A.(Rep.(2d(45((1995)(
•  Court(of(Appeals(General(Register(
•  Cite(as:(C.A.(–G.R.(No._____________QR,(CV(or(SP(and(date(of(
promulga2on(
EXAMPLE:(Albano(v.(Sta.(Maria,(C.A.QG.R.(No.(20401QR(May(4,(2003.(
•  Official(Gazede(
•  Cite(as:(C.A.QSP(or(CR(or(CV(No.(___________,(date(of(promulga2on,(
volume(O.G.(page(month(and(year(of(issue)(
•  EXAMPLE:(Saramento(Mining(Co.(v.(Elorde,(C.A.QSP(No.(1313,(June(4,(
2002,(56(O.G(1231((September(2004)(
COURT DECISIONS
•  Abbrevia2on(for(different(categories(of(cases:(
R(Remedies)(
SP(Special(Proceedings)(
CR(Criminal(Cases)(
CV(Civil(Cases)(
UDK(Undocketed)(
COURT DECISIONS
•  Other(Courts:(
•  Sandiganbayan(Decisions(
•  Cite(as:(Sandiganbayan(Crim(Case(No.(_______,(date(of(promulga2on,(
volume(Sandigan(bayan(Rep.(page((year(of(issue)(
EXAMPLE:(People(v.(Nakanam,(Sandiganbayan(Crim.(Case(No.(312,(
November(5,(1999,(2(Sandiganbayan(Rep.(232((2003)(
•  Court(of(Tax(Appeals(Decisions(
•  Cite(as:(CTA(Case(No.(_______,(date(of(promulga2on.(
EXAMPLE:(Galang(v.(Commissioner(of(Internal(Revenues,(CTA(Case(No.
543,(July(3,(1996.(
COURT DECISIONS
•  Regional(Trial(Court(Decisions(
•  Cite(as:(RTC(Place(and(Branch(No.)(Crim.(Case(or(SP(No.(RQ____,(date(
of(promulga2on.(
EXAMPLE:(People(v.(Lamar,(RTC((San(Jose,(Occidental(Mindoro,(Br.(45)(
Crim.(Case(RQ1324,(May(3,(2007.(
•  Metropolitan(Trial(Courts(Decisions(
•  Cite(as:(MeTC(Place(and(Branch(No.)(Civil(or(Crim.(Case(No.(
____________,(date(of(promulga2on.(
EXAMPLE:(Chua(v.(Karampoy,(MeTC(Paranaque(Branch(X)(Civil(Case(No.(
21341,(June(12,(2000.(
COURT DECISIONS
•  Municipal(Trial(Courts(in(Ci2es,(Municipal(Trial(Courts(and(Municipal(Circuit(
Trial(Courts(Decisions(
•  Cite(as:(MTCC,(MCTC(or(MTC((Place)(Crim.(Case(No.(_________,(date(of(
promulga2on.(
EXAMPLE:(People(v.(Joven,(MTCC((PaoayQCurimao,(Ilocos(Norte)(Crim.(Case(
No.(123QC,(February(13,(2002.(
•  Shari’ah(District(and(Circuit(Courts(
•  Cite(as:(Shari’ah(Dist./Circ.(Ct.((Place),(type(of(case,(case(no.(and(date(of(
promulga2on.(
EXAMPLE:(Abdul(v.(Bulkol,(Shari’ah(Dist.(Ct.((Marawi(City)(SP(No.(033Q32,(
June(2,(1999.(
COURT DECISIONS
•  Administra2ve(Decisions(
•  Cite(as:(the(name(of(the(agency((when(there(is(an(abbreviated(form,(
use(abbrevia2on(or(acronym),case(no.(and(date(of(promulga2on.(
EXAMPLE:(Tiyoyo(v.(Zulueta,(DENR(Case(No.(1232,(April(23,(1989.(
COURT DECISIONS
•  Some(of(the(Administra2ve(Agencies(and(Boards(exercising(
regulatory(and(quasiQjudicial(func2ons(and(their(cita2ons:(
Agricultural(Inven2ons(Board ( ( ( (AIB(
Bureau(of(Investments ( ( ( ( (BOI(
Bureau(of(Immigra2on ( ( ( ( (BI(
Civil(Service(Commission( ( ( ( (CSC(
Commission(on(Audit ( ( ( ( (COA(
Department(of(Energy ( ( ( ( (DOE(
Department(of(Tourism ( ( ( ( (DOT(
COURT DECISIONS
Employees(Compensa2on(Commission ( ( (ECC(
Environmental(Management(Bureau ( ( (EMB(
Fair(Trade(Board ( ( ( ( ( (FTB(
Fiscal(Incen2ve(Review(Board ( ( ( (FIRB(
Games(and(Amusements(Board( ( ( (GAB(
Land(Transporta2on(Office ( ( ( (LTO(
Monetary(Board ( ( ( ( ( (MB(
Na2onal(Food(Authority ( ( ( ( (NHA(
Office(of(the(Ombudsman ( ( ( (OMBUSMAN(
Philippine(Coast(Guard ( ( ( ( (PCG(
(
STATUTORY MATERIALS
•  C.#Cons7tu7on##
Q  It(should(be(cited(in(caps(and(small(caps(by(reference(to(ar2cle(,(
sec2on(and(paragraph.(When(the(Cons2tu2on(is(no(longer(in(force,(
put(the(year(in(parenthesis.(
EXAMPLES:(CONST.((1935),(art(II,(sec.(4,(par.((2)(
CONST.(art.(IV.(
Q  If(wri2ng(for(a(foreign(publica2on,(indicate(their(country(in(
abbreviated(form(before(the(Cons2tu2on.(
EXAMPLE:(U.S(CONST.,(art.(VIII,(sec.(1(
STATUTORY MATERIALS
•  D.#Session#Laws#
Cita2on(of(source,(e.g.,(Public(Laws(and(Resolu2ons,(Vital(Documents(
or(Official(Gazede(is(not(required(but(may(be(added(if(it(is(a(local(
publica2on.(Reference(to(sec2on,(ar2cle(or(paragraph(should(follow(
amer(cita2on(of(statute(in(the(text(but(should(not(precede(the(stature(if(
the(cita2on(is(in(the(footnote.(
•  Public(Laws,(1900(to(1934(
•  Cite(as:(Act(No.(_______(year(of(effec2vity),(volume(PUBLIC(LAWS(
page.(
EXAMPLE:(Act(No.(1125((1905),(art.(3(
STATUTORY MATERIALS
•  Commonwealth(Acts,(1935Q1945(
•  Cite(as:(Com.(Act(No.(__________(year(of(effec2vity),(volume(PUBLIC(
LAWS(COM.(page.(
EXAMPLE:(Com.(Act(No.(52((1936),(sec.(2((c)(
•  Presiden2al(Decree,(September(21,(1972(to(February(20,(1986(
•  Cite(as:(Pres.(Decree(No.(_____________(year(of(effec2vity),(volume(
VITAL(DOCS.(Page((if(available)(
EXAMPLE:(Pres.(Decree.(603((1975)(
STATUTORY MATERIALS
•  Batas(Pambansa,(July(23,(1984(to(February(1.(1986(
•  Cite(as:(Batas(Blg.(________(year(of(effec2vity),(volume(ACTS(&(RES.(
Page((if(available)(
EXAMPLE:(Batas(Blg.(80((1981),(ACTS(&(RES.(1980Q1981,(1Q30.(
•  Republic(Acts(1946(to(1972;(1987(to(date(
•  Cite(as:(Rep.(Act(No.(__________(year(of(effec2vity),(volume(LAWS(&(
RES.(Page.(
EXAMPLE:(Rep.(Act(No.(7080((1991),(sec.(2(
(
STATUTORY MATERIALS
•  Codes(
As(a(general(rule,(cite(the(name(of(the(par2cular(code,(ar2cle(number(
(if(any)(without(any(indica2on(of(date.(But(when(the(code(is(no(longer(
in(force(or(has(been(subsequently(revised,(put(the(year(of(effec2vity(in(
parenthesis.(
EXAMPLES:(CIVIL(CODE,(art.(300(
CIVIL(CODE((1889),(art.(70(
STATUTORY MATERIALS

•  E.#Bills#resolu7ons#and#Commi?ee#Reports#
•  Congress(of(the(Philippines;(1946Q1972;(1987Q(present(
•  Cite(as:(House(where(the(bill,(resolu2on(or(commidee(
reports(originated,(serial(report(number,(the(Congress,(
session(and(year(in((parenthesis.(For(commidee(reports,(
give(the(name(of(the(commidee.(
EXAMPLES:(S.(No.(7,(6th(Cong.(2nd(Sess.((1986)(
H.(No.(12412,(5th(Cong.,(3rd(Sess.((1965)(
STATUTORY MATERIALS
Senate(or(House(of(Representa2ves(Concurrent(Resolu2ons( ((S.(CON.(
RES.)(
Senate(or(House(of(Representa2ves(Joint(Resolu2on ((S.(JT.(RES.)(
Senate(or(House(Commidee(Reports ((H.(RPT.)(
Resolu2on(of(both(Houses(when(silng(together(but(vo2ng(separately(
(R.(B.(H.()(
STATUTORY MATERIALS
•  Batasang(Pambansa(1978Q1986.(
•  Cite(as:(Origin(of(bill,(bill(number,(the(number(of(Batasang,(number(of(
session,(and(the(year(in(parenthesis.(
EXAMPLE:(P.(B.(No.(2684,(1st(Batasan,(4th(Sess.((1983)(
•  Commidee(reports(
•  Cite(as:(name(of(Commidee,(serial(report(number,(number(of(
Batasan,(number(of(the(session(and(the(year(in(parenthesis.(
EXAMPLE:(Commidee(on(Civil(Service(Rpt.(599,(1st(Batasan,(3rd(Sess.(
(1983)(
STATUTORY MATERIALS
•  F.#Trea7es#and#Interna7onal#Agreements#
•  Cite(as:(name(of(the(agreement(and(the(exact(date(of(signature(by(the(
Philippines,(the(effec2vity(date(or(date(of(entry(into(force(may(be(given(
parenthe2cally(at(the(end(of(the(cita2on,(shorten(the(2tle(of(the(cited(
agreement(by(subs2tu2ng(“Between(the(Republic(of(the(Philippines(and”(
with(“with”,(and(give(the(source(of(the(text(of(the(treaty.(
EXAMPLE:(Treaty(of(Friendship(with(India,(July(11,1952((1953),(IIQ2(
D.F.T.A.T.S(1,2(P.T.S.(797(203(U.N.T.S(73.(
•  Examples(of(Treaty(Sources:(
Philippine(Treaty(Series( ( ( ( ( ( (P.(T.(S.(
United(Na2ons(Treaty(Series( ( ( ( ( (U.(N.(T.(S(
League(of(Na2ons(Treaty(Series ( ( ( ( (L.(N.(T.(S.(
STATUTORY MATERIALS
•  G.#Presiden7al#Acts#and#Issuances#
•  Execu2ve(Orders(
•  Cite(as:(Exec.(Order(No.(_____((year)(
EXAMPLE:(Exec.(Order(No.(134((2003)(
•  Proclama2ons(
•  Cite(as:(Proc.(No.(_____(year)(
EXAMPLE:(Proc.(No.(423((1998)(
•  Administra2ve(Orders(
•  Cite(as:(Adm.(Order(No.(____((year).(
EXAMPLE:(Adm.(Order(No.(234((2001)(
STATUTORY MATERIALS
•  Presiden2al(Acts(Under(Mar2al(Law(
•  General(Orders(
•  Cite(as:(Gen.(Order(No.(_____((year).(
EXAMPLE:(Gen.(Order(No.(645((2005)(
•  Leders(of(Instruc2ons(
•  Cite(as:(L.O.A.(No.(_____(year).(
EXAMPLE:(L.O.A.(No.(324((1992)(

(
STATUTORY MATERIALS
•  H.#Opinions#of#the#Secretary#of#Jus7ce#
•  Cite(as:(Sec.(of(Jus2ce(Op.(No.(_____.(Series((year).(
EXAMPLE:(Sec.(of(Jus2ce(Op.(No.(1923.(s.((2010).(
•  I.#Administra7ve#Rules#and#Regula7ons#
•  Cite(as:(Name(of(agency((where(there(is(an(abbrevia2on(for(the(agency,(
use(abbrevia2on(or(acronym)(together(with(the(designa2on(or(2tle(
employed(in(the(rules,(serial(number,(and(year(of(promulga2on(in(
parenthesis,(.(the(designa2on(“Rules(and(Regula2ons”(is(abbreviated(as(
“Rules(&(Reg.”(or(“Reg.”(followed(by(a(reference(to(sec2on(or(paragraph,(
and(Where(the(promulga2ng(agency(is(a(Department,(indicate,(where(
appropriate,(the(implemen2ng(bureau(or(office.(
EXAMPLE:(DNR(Forestry)(Adm.(O.(No.(27((1978)(
STATUTORY MATERIALS
•  J.#Ordinances#
•  Cite(as:(Name(of(the(municipal(or(provincial(unit,(serial(number(of(
ordinance,(and(date(of(effec2vity.(
EXAMPLE:(Paranaque(Ordinance(7687,(Jan.(20,(1989(
•  K.#Court#Rules#
•  Cite(as:(Rules(of(Court(is(cited(as(a(code.(When(the(rules(are(no(longer(
in(force,(add(year(of(effec2vity(in(parenthesis.(
EXAMPLE:(RULES(OF(COURT,(RULE(1,(sec.(3.(
(
STATUTORY MATERIALS
Rule(on(DNA(Evidence, ( ( ( ( ( (DNA(EVD.(
RULE(
A.M.(No.(07Q9Q12QSC,(effec2ve(
October(15,(2007(
(
Rule(of(Procedure(for(Environmental ( ( (ENVTL.PROC.(RULE(
Cases,(A.M.(No.(09Q6Q8QSC,(
effec2ve(April(13,(2010(
(
STATUTORY MATERIALS
•  Internal(Rules(of(Appellate(Courts(
•  Cite(as:(
•  EXAMPLES:(
Rules(of(the(Court(of(Tax(Appeals, ( ( ( ( (CTARULES(
A.M.(No.(05Q11QSC(
effec2ve(December(15,2005(
(
Revised(Rules(of(the(Sandiganbayan,( ( ( (
(SANDIGANBAYAN(
A.M.(No.(2Q6Q07QSB,(effec2ve( ( ( ( ( (REV.(RULES(
October(1,(2002(
(
SECONDARY SOURCES
BOOKS AND PAMPHLETS
•  GENERAL(RULE:(Volume((if(more(than(one(or(work(belonging(to(a(
set),(author((complete(first(name(and(surname),(2tle(of(book((as(it(
appears(on(the(2tle(page),(page,(sec2on(or(paragraph,(edi2on(and(
date(in(parenthesis.(
•  Jr.(or(II(designa2on:(Should(be(included(amer(a(comma(amer(the(
surname(but(disregard(2tles(such(as(“Dr.,”(or(“Professor(and(degrees(
such(as(“Ph.D.”(and(“J.D”(
BOOKS AND PAMPHLETS
•  Formally(printed(works(of(general(circula2on(are(cited(in(large(and(small(
caps,(works(not(normally(printed(are(cited(in(regular(roman(with(the(2tle(
of(the(book(underscored,(always(cite(the(number(of(the(volume(in(Arabic,(
where(the(edi2on(of(a(work(is(known(by(the(named(of(the(editor(and(the(
name(of(the(translator(are(given(amer(the(page(in(parenthesis,(in(ci2ng(an(
ins2tu2onal(author,(name(the(body(preparing(the(work,(and(If(government(
agency,(always(include(“Phil.”(first(
EXAMPLE:(MANUEL(MORAN,(COMMENTS(ON(THE(RULES(OF(COURT(195((6th(
ed.,(1963).(
•  If(there(are(two(authors,(cite(their(name(as(indicated(in(the(order(found(in(
the(2tle(page,(separated(by(an(ampersand.(
EXAMPLE:(JOSE(Y.(FERNIA(&(MARIA(CONCEPCION(S.(NOCHE,(CIVIL(
PROCEDURE(ANNOTATED(158((2001).(
(
BOOKS AND PAMPHLETS
•  If(there(are(two(or(more(authors,(cite,(use(the(first(author’s(name(
followed(by(“ET(AL.”(or(list(all(of(the(author’s(names.(
EXAMPLE:(John(L.(Blaxter,(ET(AL.(HOW(TO(RESEARCH,(129((3rd(edn.(
1990).(
•  For(bibliographical(purposes:(Include(the(first(name(of(the(author.((in(
inverted(form),(the(complete(2tle,(place(of(publica2on,(published,(
and(date(in(parenthesis,(and(inclusive(pages.(
EXAMPLE:(MACKINNON,(CATHERINE(A.(WOMEN;S(LIVES(AND(MEN’S(
LAWS.(Cambridge,(Mass,(Belknap(Press(of(Harvard(University(Press(
(c2005).(558(p.(
(
BOOKS AND PAMPHLETS
•  For(unofficial(reports(of(cases:(Cite(by(volume,(abbreviated(cita2on(of(
the(Reports(as(indicated(by(publisher,(page(and(year.(Cite(the(official(
cita2on(first.(
EXAMPLE:(Lim(vs.(Execu2ve(Secretary,(G.R.(No.(128096,(January(20,(
1999,(301(SCRA(298((1999).(
•  Some(unofficial(Philippine(Reports:(
Supreme(Court(Reports(Annotated ( ( (SCRA(
Court(of(Appeals(Annotated( ( ( ( (CARA(
Supreme(Court(Decisions( ( ( ( (SCD(
Philippine(Law(and(Jurisprudence ( ( ( (PHILAJUR(
(
Collection of Essays or Articles
•  If(all(essays(or(ar2cles(are(by(the(same(author:(
•  Name(first(name(and(surname)(and(the(2tle(of(the(book(are(printed(
in(large(and(small(capital(and(the(2tle(of(the(essay(or(ar2cles(in(italics.(
If(essays(are(by(various(authors,(their(names(are(printed(in(regular(
roman.(For(typewriden(manuscripts,(the(preceding(rule.(
EXAMPLE:(Joshua(F.(Millburn(&(Ryan(Nicodemus,(I(Quit(My(SixQfigure(
Job(to(Pursue(my(Passion,(Minimalism(Essen2al(Essays(77((2011).(
(

(
Periodical Articles
•  GENERAL(RULE:((Materials(published(in(periodicals(which(are(paged(
consecu2vely(through(a(volume(are(cited(by:(The(name(of(the(author(in(
regular(roman,(2tle(of(the(ar2cle(in(italics((underscored(if(typewriden),(
volume,(name(of(periodical(in(large(and(small(capitals(using(the(standard(
abbrevia2on(Ini2al(page(and(year(in(parenthesis.(
•  If(the(part(being(quoted(is(found(in(the(middle(of(the(ar2cle(always(cite(the(
first(page(of(the(ar2cle(and(then(the(par2cular(page(where(the(quoted(part(
is(located.(
•  For(bibliographic(purposes:(The(author’s(surname(followed(by(a(comma(
and(the(author’s(ini2al(name,(the(2tle(of(the(ar2cle((italics),(and(the(
inclusive(pages(of(the(periodical(2tle(in(big(and(small(capitals.((Rule(14.1)(
EXAMPLE:(Yukiko(Ohara(Stave,(War(Crimes(Against(Women:(An(Asian(
Perspec2ve,(2008(LAWASIA(J.(114Q133.(
(
Periodical Articles
•  Periodicals(paginated(only(within(each(issue:(Cited(in(regular(roman(by(
date(or(period(of(issue(
EXAMPLE:(Nasser(A.(Marohomsalic,(The(Status(and(the(Rights(of(Women(in(
Islam:(A(General(Outline,(BAR(TRIBUNE(9Q12((June,(2012).(
•  If(an(ar2cle(appears(in(2(or(more(parts,(indicate(and(give(the(first(page(of(
each(part((Rule(14.3)(
EXAMPLE:(Gonzalo(W.(Gonzalez,(A(Cri2cal(Survey(of(Legal(Educa2on(in(the(
Philippines((pts.(1Q2),(PHIL.(L.J.(102((1947).((
•  Symposia(:(cited(as(one(work,(in(regular(roman(unless(made(clear(using(the(
2tle(designated(by(the(publishing(periodical(
EXAMPLE:(Symposium(on(the(An2QGram(Legisla2on(35(PHIL.(L.(J.(1471(
(1960).(
Periodical Articles
•  Notes(and(comments(sec2ons(are(cited(by(author,(2tle(of(ar2cle,(
notes(or(comments(in(parenthesis,(volume,(name(of(periodical,(page(
and(year(of(publica2on.(
EXAMPLE:(Victor(Africa,(Liability(of(Estafa(for(Breach(of(Trusts(Receipts(
(Comment),(43(PHIL.(L.J.(567((1968)(
•  If(ar2cle(was(wriden(by(a(student(author,(insert(“student(author”(
amer(the(author’s(full(name(in(regular(roman(followed(by(a(comma,(
and(2tle(of(the(ar2cle(in(itals.'If(the(name(of(the(student(is(not(listed,(
begin(the(cita2on(with(“Student(Author”.(
EXAMPLE:(Joseh(Joemer(C.(Perez,(Student(Author,(Reexamining(and(
Liberalizing(The(Class(Suit(Device,(79(PHIL.(L.(J>(667Q708((2004)(
Periodical Articles
•  Some(of(the(Philippine(legal(periodicals(and(their(abbrevia2ons:(
Ateneo(Law(Journal ( ( ( ( (ATENEO(L.(J.(
Centro(Escolar(University(Law(Journal ( ( (CENTRO(ESCOLAR(
U.L.J.(
Commission(on(Audit(Journal ( ( ( (C.O.A.J(
Judges(Journal ( ( ( ( (JUDGES(J.(
Labor(Review( ( ( ( (LAB.(REV.(
Philippine(Law(Gazede ( ( ( (PHIL.(L.(GAZ.(
San(Beda(Law(Journal ( ( ( (SAN(BEDA(L.J.(
University(of(the(East(Law(Journal( ( (U.E.L.J(
World(Bulle2n ( ( ( ( (WORLD(BULL.(
NEWSPAPERS
•  Materials(appearing(in(newspapers(are(generally(cited(in(the(same(manner(
as(those(found(in(nonconsecu2vely(paginated(periodical(in(Rule(14.3.(If(it(is(
an(“Editorial”(or(“Leder(to(the(Editor”(print(in(ordinary(regular(roman(type.(
EXAMPLE:(Unsigned(Ar2cle:(U.N(Weighs(in(a(Birth(Control(Debate,(MANILA(
TIMES,(August(6,(2012,(at(A(1Q2(
•  A(signed(ar2cle((but(not(a(news(report)(is(cited(by(complete(author’s(name(
and(2tle(of(ar2cle.(
EXAMPLE:(George(Solomon,(House(Leaders(To(Ensure(Quorum(During(RH(
Vote,(PHILIPPINE(STAR,(August(1,(2012,(at(5.(
((
ANNOTATIONS
•  Discussions(in(case(reports(cited(by(volume(number,(2tle(of(case(
report,(page(number(of(the(beginning(of(the(annota2on,(date(of(
publica2on(of(the(volume.(If(the(annota2on(is(signed(and(has(a(
dis2nc2ve(2tle,(follow(Rule(14.1((rule(on(periodical(ar2cle).(
EXAMPLE:((
Annot.,(15(SCRA(242((1967)(
Dominick(Lumelo,(Annota2on,(Right(to(Take(Deposi2on(at(a(Former(
Proceeding,(423(SCRA(132((2006)(
LETTERS, SPEECHES AND
INTERVIEWS
•  Leders(
•  Indicate(whether(it(is(a(leder(or(memorandum,(the(name(of(the(leder(
writer,(and(his(correspondent(or(recipient,(2tle(of(leder(writer(if(any(and(
the(date(the(leder(was(wriden.(Indicate(where(the(said(leder(is(on(file(and(
if(published,(include(cita2on(to(a(printed(work(if(available(and(follow(the(
rule(on(ci2ng(collec2on(of(essays(or(ar2cles.(
EXAMPLE:(Leder(of(Jack(Black(to(Black(Jack,(November(12,(1999(in(LETTERS(
OF(JACK(BLACK(82((1993)(
•  Interview(
•  cite(the(person(interviewed,(his(designa2on,(if(any,(place(of(interview(and(
date.(
EXAMPLE:(Interview(with(Johnny(Kasalanan,(Chief(of(the(Polygraph(Division,(
Na2onal(Bureau(of(Inves2ga2on,(Manila,(February(2,(1987.(
LETTERS, SPEECHES AND
INTERVIEWS
•  Speeches(
•  With(no(2tle,(cite(the(speaker,(occasion,(place(and(date(and(if(found(in(a(
printed(work,(include(the(cita2on(to(it.(
•  With(2tle,(follow(Rule(14.1((rule(on(periodical(ar2cle)(
EXAMPLES:(Address(by(Jus2ce(Cesar(Bengzon,(7th(Anniversary(Celebra2on(of(
the(Bulacan(Bar(Associa2on(Manila.(November(8,(1952,(2(ATENEO(L.J.(
307Q314((1953)(
Josue(N.(Bellosillo,(Challenges(for(the(Judiciary(in(the(21st(Century(8th(
Na2onal(Conven2on(Seminar(of(the(Philippine(Women(Judges(Associa2on,(
Manila(Hotel,(March(12,(1999),(4(CT.(SYSTEMS(J.(1((June(1999)(
ENCYCLOPEDIAS
•  Cite(as:(volume(number(in(Arabic,(the(2le(of(the(encyclopedia(as(
abbreviated(in(the(form(stated(by(the(publisher(in(caps(and(small(
caps)(the(topic(in(italics(or(underscored),(the(sec2on(number(or(page(
number(and(the(date(of(publica2on(in(parenthesis.(
EXAMPLE:(86(C.J.S.(Telecommunica/ons,(§(264((1997)(
CD ROMS AND OTHER ELECTRONIC
STORAGE MEDIA
•  Informa2on(found(in(CDQROM(or(other(medium(of(electronic(distribu2on(
(flash(drive,(etc.)(is(usuallyQavailable(in(print(form,(and(cita2on(to(the(print(
form(is(preferred.(However,(if(the(informa2on(is(accessed(only(by(
electronic(storage(medium,(it(should(be(cited(to(that(medium.(
EXAMPLE:(U.P(WOMEN(LAWYER’S(CORCLE,(INC.,(UNIVERSITY(OF(THE(
PHILIPPINES,(COLLEGE(OF(LAW:(100(YEARS(OF(EXCELLENCE,(2012((CD)(
•  When(ci2ng(CDQROM(or(other(similar(media,(include(the(2tle(of(the(
material,(the(publisher(of(the(CDQROM,(the(version(searched,(and(the(date(
of(the(material,(if(available,(or(the(date(of(the(version(searched.(The(
informa2on(may(be(provided(in(a(sourceQdate(parenthe2cal(or,(if(the(
informa2on(is(voluminous,(as(related(authority(
EXAMPLE:(THEODORE(TE,(LEGAL(FORMS((CD(ASIA,(CD(ROM)(Sept.(2002(
BOOK REVIEWS
•  Cite(as:(name(of(the(reviewer,(book(review,(volume(number,(2tle(of(
periodical((in(abbreviated(form)(page(number(and(year(of(publica2on(
in(parenthesis.(
EXAMPLE:(Rhaymund(G.(Bean,(Book(Review,(45(PHIL.(L.J.(777((2001).(
(reviewing(Joshua(U.(Gratela,(A(Dic2onary(of(Interna2onal(Law(and(
Diplomacy((2001)(
INTERNET SOURCES
•  The(bluebook(requires(the(use(and(cita2on(of(tradi2onal(printed(sources(when(
available,(unless(there(is(a(digital(copy(of(the(source(available(that(is(
authen2cated(official,(or(an(exact(copy(of(the(printed(source.(
•  When(authen2cated(official(or(exact(copy(of(a(source(is(available(online,(cita2on(
can(be(made(as(if(to(the(original(print(source((without(any(URL(informa2on(
appended).(But(if(the(cited(informa2on(is(available(in(print(but(such(copies(are(
prac2cally(unavailable,(cita2on(should(be(made(as(if(to(the(printed(source,(but(
indica2ng(the(online(cita2on(of(the(copy(used(by(appending(the(URL((Uniform(
Resource(Locator)(directly(at(the(end(of(the(cita2on(
•  But(even(if(a(printed(source(is(available,(a(parallel(cita2on(to(an(electronic(source(
in(related(authority(may(be(appropriate(where(it(would(substan2ally(improve(
access(to(relevant(informa2on.(In(this(case,(cita2on(should(be(made(first(to(the(
printed(source(and(the(separately(to(the(electronic(source(introduced(with(the(
explanatory(phrase(“available(at”(
INTERNET SOURCES
•  As(Internet(source(may(be(called(directly(when(it(does(not(exist(in(a(tradi2onal(
format(or(when(a(tradi2onal(printed(sources,(such(as(a(leder(or(unpublished(
disserta2on(exist(but(cannot(be(found(or(is(so(obscure(that(it(its(prac2cally(
unavailable.(All(efforts(should(be(made(to(cite(to(the(most(stable(electronic(
available.(The(Internet(cita2on(should(include(informa2on(designed(to(facilitate(
the(clearest(path(of(access(to(the(cita2on(reference(including(the(2tle,(
pagina2on,(and(publica2on(as(they(appear(in(the(webpage.(The(Internet(URL(
should(be(separated(by(a(comma,(and(appended(to(the(end(of(the(cita2on((That(
is(not(preceded(by(:available(at”(or(“at”).(
•  (A)(Author(
•  When(available,(provide(name(of(author(in(ordinary(roman(type.(When(there(is(
no(author,(omit(the(author’s(name(unless(there(is(a(clear(ins2tu2onal(owner(of(
the(domain(
EXAMPLE:(Philippine(Stock(Exchange,(Inc.(Stock(Informa2on:(Holim(Philippines,(Inc.(
(HCLM).((January(29,(2005,(10:04am),(hdp://www.pse.org.ph.(
INTERNET SOURCES
•  (B)(Title(
•  Title((in(italics)(should(be(used(to(indicate(the(loca2on(of(the(page(
being(viewed(in(rela2on(to(the(rest(of(the(site.(Capitaliza2on(should(
conform(to(the(2tle(as(it(appears(on(the(website.(
EXAMPLE:(Poll(Finds(Worldwide(Agreement(That(Climate(Change(is(A(
Threat,(hdp://worldpublicopinion.org/pipa/ar2cles/home_page/
329.php.(
INTERNET SOURCES
•  (C)(Date(and(Time(
•  The(date(should(be(provided(as(it(appears(on(the(Internet(site.(Use(only(
dates(that(refer(clearly(to(the(material(cited.(The(date(should(be(specified(
amer(the(main(page(2tle(and(any(pinpoint(cita2on.(I(f(there(is(no(date(
indicated(with(the(subject(mader(of(the(cita2on,(“last(updated”(or(last(
modified”(should(be(supplied((dates(in(parenthesis).(Blogs(and(other(
dynamic(sites(that(are(updated(frequently(should(include(a(2meQstamp(
whenever(possible(
EXAMPLES:(Michael(Bibo,(Kyoto(co2(project(scheme(seen(swayed(by(poli2cs,(
Reuters,(3(July(2007,(hdp://www.ewuters/ar2cles(idUSL1434124(
Dorothy(U.(Wowa,(Cloning(Humas:(Is(it(Ethical?,(July(7,(2001,(hdp:///
www.geneleder.com/archieves/cloning2.html((last(visited(5(May(2002)(
INTERNET SOURCES
•  (D)(The(URL((Uniform(Resource(Locator)(
•  A(site’s(Internet(address(or(URL,(should(point(readers(directly(to(the(source(cited(
rather(than(an(intervening(page(of(links.(If(the(URL(is(straight(forward,(the(cite(
the(URL(as(it(appears(in(the(address(bar(of(the(browser(
EXAMPLE:(Looklaw,(hdp://www.looklaw.com.((last(visited(23(December(2002)(
•  (E)(Parallel(cita2ons(to(Internet(Sources(
•  Even(when(a(source(is(available(in(a(printed(medium,(a(parallel(cita2on(to(an(
Internet(source(with(iden2cal(content(maybe(provided(if(it(will(substan2ally(
improve(access(to(the(source(cited.(The(parallel(cita2on(should(be(introduced(
with(the(explanatory(phrase(“available(at”(
EXAMPLE:(Janet(S.(Kalimo,(Report(on(the(Pro(Bono(Ac2vi2es(of(the(New(York(State(
Bar(12(Albany,(N.Y.:(New(York(Stae(United(Court(System,(1999),(available(at(hdp://
www.courtsate.nyu/probono/pbrpt.htm.(
INTERNET SOURCES
•  In(General(
•  The(full(cita2on(format(of(the(World(Wide(Web(are(as(follows:(
•  Cite(as:(Author(or(Owner’s(name,(Title,(pinpoint(reference((such(as(
sec2on(or(paragraph(number,(if(any),(The(URL,((access(or(update(
informa2on),(exact(date.(
EXAMPLE:(Francis(Galang(and(Lebron(James,(Fear(as(a(Bargaining(
Instrument:(A(Case(Study(of(Dowry(Violence(in(Rural(Lebanon(Policy(
Research(Working(Paper(2345,(hdp://qbln124,(worldbank.org/
research/workpapers.Nsf/policyresearch?openforum((2005)(
INTERNET SOURCES
•  Cons2tu2on,(Statutes(and(Administra2ve(Rules(
•  Cite(as(the(rule(in(cons2tu2on,(session(laws,(and(administra2ve(rules(
and(regula2ons.(In(addi2on,(when(ci2ng(a(code(contained(in(an(
electronic(database,(indicate(in(parenthesis(the(name(of(the(website(
and(informa2on(itself((rather(than(the(year(of(the(Code).(Also(cite(the(
name(of(the(publisher,(editor(or(compiler(unless(the(Code(is(issued(
officially(by(the(government(in(which(case,(it(should(be(cited(first.(
EXAMPLE:(CONST.(art.(VII,(sec.(20((Arellano(Univ.,(Lawphil,(April(2003)(
INTERNET SOURCES
•  Cases(
•  For(cases(available(at(the(Supreme(Court(official(website,(provide(the(case(
name,(docket(number,(date(of(promulga2on(followed(by(“available(at(
hdps://www.s.c.judiciary.gov.ph.”(However,(decisions(published(in(
electronic(form(but(unreported(in(print(form(should(be(cited(as(follows:(
Surname(of(par2es([Court(Iden2fier](G.R.(docket(number(and(date(of(
promulga2on((Unreported,(ponente).(Uniform(resource(locator(at(date(
filed(or(retrieved([paragraph(pinpoint(page(numbers(if(the(database(
assigns(them.](
EXAMPLE:(People(v.(Aguirre([Supreme(Court](G.R.(No.(13413,(May(4,(1996(
(unreported,(Quisumbing,(J.,(available(at(www.sc.judiciary.gov.ph,(
November(19,(1997((1Q12)(
INTERNET SOURCES
•  For(cases(available(in(commercial(electronic(databases(such(as(CD(
Asia,(LEXIS,(and(WESTLAW:(provide(case(name,(docket(number,(
database(iden2fier,(court(name,(and(full(date(of(the(most(recent(
disposi2on(of(the(case.(Screen(or(page(numbers,(if(assigned,(should(
be(preceded(by(an(asterisk;(paragraph(numbers,(if(assigned,(should(
be(preceded(by(a(paragraph(symbol.(
EXAMPLE:(Albanian(Associated(Fund(v.(Wayne(Co.,(No.(06QCVQ134(
(PGS,(2008(U.S(Dist.,(LEXIS(2345((D.N.J.,(Oct.(2,(2009)(
INTERNET SOURCES
•  Books(and(Periodical(Ar2cles(
•  Cite(as:(indicate(the(author,(2tle,(pagina2on(if(any,(and(the(
publica2on(data(of(the(original(printed(source(should(be(used(to(be(
followed(by(“available(at”(and(the(internet(cita2on.(
EXAMPLE:(CYNTHIA(JUMPSTREET,(LAW(SCHOOL,(PRO(BONO(
PROGRAMS,(FACT(SHEET((WASHINGTON(D.C.:(ASSOCIATION(OF(
AMERICAN(LAW(SCHOOLS,(2005),(available(at(hdp://www.abanet.org/
legal/services/probono/lawschool.(
(
INTERNET SOURCES
•  Periodical(Ar2cles(
•  For(journal(ar2cles(that(are(available(in(two(forms,(electronic(and(
paper,(it(is(cited(as(follows:(author(s),(2tle(of(the(ar2cle,(volume,(
Journal(2tle((in(caps(and(small(caps),(ar2cle(reference(or(pagina2on(
(year),(available(at(uniform(resource(locator((paragraph(pinpoint).(
Accessed(exact(date.(Note(that(the(ar2cle(reference(is(use(in(addi2on(
to(the(ar2cle(2tle.(
EXAMPLE:(Larry(Nancy,(Aboriginal(Rights(and(Interpreta2ve(
Responsibility,(4(E.(LAW(7((1998),(available(at(hdp://
www.Murdock.edu.all/claw([15Q18](Accessed(January(7,(2003(
INTERNET SOURCES
•  Where(an(ar2cle(is(published(on(the(web(but(is(not(part(of(a(journal,(
it(should(be(cited(as(follows:(author(s),(2tle(of(ar2cle,(homepage(2tle,(
relevant(organiza2on,(ar2cle(reference((year),(URL((paragraph(
pinpoint)(Copy(on(file(with(author)(
EXAMPLE:(Vince(Carter,(Guidelines(for(Beder(Wri2ng,(available(at(
hdp://usa.net/Qvinced/home/bederwri2ng.html(January(2m(1998((1Q5)(
Copy(on(file(with(author.(
“Supra” and “Hereinafter.” (above)

•  The(supra(cita2on(format(cannot(be(used(for(all(sources,(supra(most(
typically(is(used(for(sources(cited(by(author’s(name(such(as(books,(law(
review(ar2cles,(and(websites.(Do(not(use(supra(as((a(short(cita2on(for(
the(following(sources(:(cases,(statutes,(session(laws,(ordinances(and(
legisla2ve(materials((other(than(hearings),(cons2tu2ons(and(
administra2ve(regula2ons.(
“Infra” (below)

•  Seldom(used(for(cita2on(crossQreferences(because(it(is(considered(
best(to(put(the(full(cita2on(first.(However,(when(it(is(used(for(this(
purpose,(the(rules(are(the(same(as(those(indicated(for(“supra”(crossQ
references.(
“Id.” abbreviation for idem which means
“the same”
•  If(the(preceding(footnote(contains(mul2ple(sources(do(not(use(id.(Id.(Is(
used(in(legal(cita2ons,(the(same(way(ibid(is(used(in(nonQlegal(cita2ons.(
•  It(is(used(in(cita2on(sentences(and(clauses(for(any(kind(of(authority.(In(
briefs,(legal(memoranda(and(similar(materials,(use(id.(when(ci2ng(to(the(
immediately(preceding(authority(but(only(when(the(immediately(
preceding(cita2on(contains(only(one(authority.(In(periodical(footnotes,(
use(“id,”(when(ci2ng(to(the(immediately(preceding(authority(within(the(
same(footnote(or(within(the(immediately(preceding(footnote(when(the(
preceding(footnote(contains(only(one(authority.(If(the(first(cita2on(is(to(
only(party(of(an(authority,(do(not(use(‘Id.’(for(a(subsequent(cita2on(to(the(
en2re(authority.(If(the(successive(cita2on(is(to(a(different(page(of(the(
same(case(or(publica2on,(use(Id.(and(indicate(page.(It(is(also(italicized(and(
not(to(be(used(to(cite(primary(sources.(
“Id.” abbreviation for idem which means
“the same”
•  EXAMPLE:(In(Gan(v.(Yap((104(Phil.(343)(the(Supreme(Court(ruled(that(
“The(execu2on(and(the(contents(of(a(lost(holographic(will(may(not(be(
approved(by(the(bare(tes2mony(of(the(witnesses(who(have(seen(and/
or(read(the(will.”(The(will(must(be(presented;(otherwise,(it(shall(
produce(no(effect.(The(Court(ruled(that(the(issue(of(authen2city(must(
be(decided(on(the(face(of(the(document(whereby(the(Court(can(use(
its(visual(sense(to(determine(whether(it(was(wriden(by(the(
decedent(Id.)(
(
CONSTITUTIONS, STATUTES,
ORDINANCES AND CASES
•  Repeat(the(original(cita2on(if(appropriate,(use(Id.(To(indicate(the(
exact(ar2cle,(sec2on,(etc.(
EXAMPLE:(1Cont.(Art.(VII,(sec(5.(
•  If(a(source(is(cited(several(2mes,(use(the(complete(cita2on(of(the(
source(once(and(thereamer,(abbreviate(the(cita2on(either(to(the(first(
words(of(the(2tle(of(the(publica2on(or(to(the(commonly(used(
designa2on.(Such(abbrevia2on(must(be(enclosed(in(brackets(in(the(
first(Cita2on(and(must(be(used(consistently(thereamer.(
EXAMPLE:(INTERNATIONAL(LABOUR(OFFICE,(SHARING(IN(
DEVELOPMENT;(A(PROGRAMME(OF(EMPLYMENT,(EQUITY(AND(
GROWTH(FOR(THE(PHILIPPINES(304([1974]([hereinamer(referred(as(the(
RANIS(REPORT](
•  Signal(are(used(to(indicate(suppor2ng,(contrary(and(other(posi2ons(
rela2ng(to(the(proposi2ons(of(law(or(fact.(It(indicates(the(dis2nc2ons(
and(grada2ons(of(authori2es(and(arguments.(
EXAMPLES:(Accord,(Manila(Trading(Co.(v.(Reyes,(35(Phil.(142((1992)(
Contra.(Seinz2ck’s(Estate(v.(Commissioner,(15(T.T(134((1999)(
See(3(L.(LOSS,(SECURITIES(REGULATION(SEC.(87((2d(ed.,(1953)(
But(see(Lim(v.(Registrar(of(Deeds,(13(Phil.(135((1988)(
e.g.(CAL(PEN(CODE(sec.(356((10)(
(
•  The(following(is(a(list(of(standardized(signals(used(frequently(and(
their(explana2on:(
Signal( ( ( ( ( ( (Explana2on(
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