Scribd Logo
Upload

Welcome to Scribd!

  • LAW 3100 - Persons & Family Relations - JD 4. G.R. No. 173918 - ROP vs. Pilipinas Shell - Case Digest

    Uploaded by

    JOHN KENNETH CONTRERAS
    6 views1 page
    This document summarizes a court case between the Republic of the Philippines and Pilipinas Shell Petroleum Corporation. The respondent had underpaid fees owed to the government from 1989-1991. As a result, surcharges were imposed per MOF Circular No. 1-85. Respondent paid the underpayment but not the surcharges. They appealed arguing the circular was not properly filed. The Court of Appeals agreed finding the circular was not filed with the appropriate office as required, so it was not a valid basis for the surcharges. The Supreme Court affirmed, finding the circular was not properly published or filed, so it was ineffective.

    Original Description:

    Original Title

    LAW 3100_Persons & Family Relations_JD 4. G.R. No. 173918_ROP vs. Pilipinas Shell_Case Digest

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    This document summarizes a court case between the Republic of the Philippines and Pilipinas Shell Petroleum Corporation. The respondent had underpaid fees owed to the government from 1989-1991. As a result, surcharges were imposed per MOF Circular No. 1-85. Respondent paid the underpayment but not the surcharges. They appealed arguing the circular was not properly filed. The Court of Appeals agreed finding the circular was not filed with the appropriate office as required, so it was not a valid basis for the surcharges. The Supreme Court affirmed, finding the circular was not properly published or filed, so it was ineffective.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    6 views1 page

    LAW 3100 - Persons & Family Relations - JD 4. G.R. No. 173918 - ROP vs. Pilipinas Shell - Case Digest

    Uploaded by

    JOHN KENNETH CONTRERAS
    This document summarizes a court case between the Republic of the Philippines and Pilipinas Shell Petroleum Corporation. The respondent had underpaid fees owed to the government from 1989-1991. As a result, surcharges were imposed per MOF Circular No. 1-85. Respondent paid the underpayment but not the surcharges. They appealed arguing the circular was not properly filed. The Court of Appeals agreed finding the circular was not filed with the appropriate office as required, so it was not a valid basis for the surcharges. The Supreme Court affirmed, finding the circular was not properly published or filed, so it was ineffective.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    REPUBLIC OF THE PHILIPPINES VS PILIPINAS SHELL PETROLEUM CORP.

    PETITION FOR REVEW ON CERTIORARI ASSAILING THE DECISION DATED 4


    AUGUST 2006 OF THE COURT OF APPEALS

    FACTS
    *THE RESPONDENT HAD AN UNDERPAYMENT TO THE OPSF OF THE FOREIGN EXCHANGE RISK FEE FOR THE
    PERIOD STARTING DECEMBER 1989 TO OCTOBER 1991.
    *AS A CONSEQUENCE OF THE UNDERPAYMENT, A SURCHARGE WAS IMPOSED UPON RESPONDENT PURSUANT
    TO MOF CIRCULAR NO. 1-85 AS AMENDED BY DOF CIRCULAR NO. 2-94.
    *RESPONDENT PAID THEIR UNDERPAYMENT IN FULL BUT NOT THE SUCHARGES.
    *DOE REITERATED ITS DEMAND FOR RESPONDENT TO SETTLE THE SURCHARGES DUE.
    *RESPONDENT FILED A NOTICE OF APPEAL BEFORE THE OFFICE OF THE PRESIDENT. BUT THE OFFICE OF THE
    PRESIDENT AFFIRMED THE CONCLUSIONS OF THE DOE.
    *RESPONDENT FILED AN APPEAL BEFORE THE CA WHEREIN IT PRESENTED CERTIFICATION ISSUED BY ONAR
    STATING THAT DOF CIRCULAR NO. 2-94 & MOF CIRCULAR NO. 1-85 RESPECTIVELY HAVE NOT BEEN FILED
    BEFORE SAID OFFICE.
    *CA REVERSED THE DECISION OF THE OFFICE OF THE PRESIDENT & RULED THAT MOF CIRCULAR 1-85 WAS
    INEEFECTIVE FOR FAILURE TO COMPLY WITH THE REQUIREMENT TO FILE WITH ONAR.

    ISSUE
    WON, THE MOF CIRCULAR 1-85 WAS INEEFECTIVE FOR FAILURE TO COMPLY WITH THE REQUIREMENT TO FILE
    WITH ONAR.

    RULLING

    The court DENIED the petition and the assailed Decision dated 4 August 2006 of the Court of
    Appeals in is AFFIRMED.

    The Administrative Code of 1987 was enacted, with Section 3 of Chapter 2, Book VII thereof
    specifically providing that:

    Filing. — (1) Every agency shall file with the University of the Philippines Law Center three
    (3) certified copies of every rule adopted by it. Rules in force on the date of effectivity of
    this Code which are not filed within three (3) months from the date shall not thereafter
    be the basis of any sanction against any party or persons.

    In the present case, the Certifications issued by ONAR prove that MOF Circular No. 1-85 and its
    amendatory rule, DOF Circular No. 2-94, have not been filed before said office. Moreover, petitioner
    was unable to controvert respondent’s allegation that neither of the aforementioned circulars were
    published in the Official Gazette or in any newspaper of general circulation. Thus, failure to comply
    with the requirements of publication and filing of administrative issuances renders MOF Circular No.
    1-85, as amended, ineffective.

    You might also like