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    ANNOTATIO ,NS N D C O M M E N T A ~ J E SON

    ADMINIS 1RATIVE ORDER NO 22PRESCRIBIN,G RULES AND

    REGULATIONS GOVERNING APPEALSTO THE OFFICE OF THE R E S D E N T ~

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    ANNOTATIONS and COMMENTARIES on

    ADM'INISTRATIVE ORDER NO. 22PRESCRIBING RULES AND REGULATIONS GOVERNING APPEALS TO THE .OFFICE OF THE PRESIDENT

    Ad ministrative Order No. 22 (A022) became effective on 2 November 2011 , afterhaving been published in a newspaper of general circulation on 17 October 201 1.Legal BasisSec. 17, Article VII of the 1987 Constitution provides:

    The President shall have control of all the executive departments, bureausand offices. He shall ensure that the laws be faithfully executed:This is the same provision found in Sec. 1, Chap. 1, Title I, Book III , E.O. 292,Administrative Code of 1987.These provisions do not speak of an appeal, but rather the power of control. However,the power of control has been defined to include the power of the President

    to reverse, revise or modify the decisions of subordinate executive officials ,or substitute his own decision for that of his subordinate , or even make thedecision himself without waiting for the action of his subordinate:'To this.extent, except where oth.erwise provided by law, what is involved is not strictlyspeaking an appeal, but the exercise' by' the President of the power of contro l, v hichincludes the power to review acts and decisions of subordinate executive officials.l imitationsThe President may set limitations on his exercise of the power to review the decisions ofsubordinate executive officials.2Limitations may also be created by law or jurisprudence.Listed below are some orthe limitations and special rules on the exercise of this poweror on the appeal :

    1. Resolutions issued by the Secretary of Justice on Preliminary Investigationsof criminal cases are currently not reviewableexcept where the penaltyimposable is reclusion perpetua to death wherein new and material issues are

    lAurilio v. Raoi, 441 PhiL 217 (2002; Ori ion v. Urn , G.R. No. 112497, 4 August 1994,235 SCRA 135; Monaano v.?i iv05i3 etc. e aL 97 Phil. 143 1955).'Judge. Aaoracion G. Angeies v. Han. Manuel B. Gaite, et al. G.R. No. 165176, 25 November 2009

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    raised which were not previously presented before the Department of Justiceand were not ruled upon in the subject decision/order/resolution32. Resolutions/decisions only of the Sangguniang Panlalawigan on complaintsagainst erring local elective officials of a municipality may be appealed to the

    OP3. Resolutions/decisions only of the Sangguniang Panlungsod on complaintsagainst barangay officials of highly urbanized cities, independent componentcities, and cities in Metro Manila, and of the Sangguniang Bayan on complaintsagainst barangay officials of municipalities in Metro Manila.5

    'Memorandum Oreular No . 58 June 30, 1993) Reiterating and Oarifying the Guidelines Set Forth in MemorandumCircular No. 1266{Nov. 4, 1983) Concerning the Review by the Office of the President of Resolutions issued by theSecretary of Justice Concerning Preiiminary Investigations of Criminal cases."No appeal from or petition for review of decisions/orders/resolutions of the Secretary of Justice on preliminaryinvestigations of criminal cases shall be entertained by the Office of the President, except those involving offensespunishable by reclusion perpetua to death wherein new and materia issues are raised which were not previous lypresented before the Department of Justice and were not ruled upon in the subject deciSion/order/resolution, inwilich case the President may order the Secretary of Justice to reopen/review the C2se , provided, that theprescription Of the offense is not due to lapse within six (6) months from notice of the questionedresolution/order/decision, and provided f u r t h e that, th appeal or petition for review is filed within .thirty 3 ~ )days from such notice.", Sec. 61, R.A. No. 7160 (The local Government Code)"SECTION 6 ~ F o r m and Filing oj Administrative ComplainB - A ver:ified complaint against any erring local electiveofficial shall be prepared as follows:0) A complaint ag;:;inst any elective official of a province, a highly urbanized city, an independent component

    city or component ctty shall be filed before the Office of the President;(b) A complaint against any e ective official of a municipaiity shall be filed before the sangguniangpanlalawigan whose decision may be appealed to the Office of the President; and(c) A complaint against any elective barangay official shall be filed before the san gguniang panlungsod orsangguniarre oayan ::::mcerncd whose decision shall be i l J ~ and executory ."

    ecs.61 & 67 R.A. No. 716 Tne Local Government Code); Sec. 131, Rulesand Regulations Implementing theLocal Government Code."SECllON 67 .AdministrativeAppeals. - Decisions in administrative cases may, within thirty (30) days from receiptthereoi, be appealed to the following:(a) The sanggun ia ng panlaiawigan, in the case of decisions of th sangguniang panlungsod of componentcities and the sank,auniang bayan; and(b) The Office of th President, in the case of decisions of the sangguniang panlaiawigan and the sangguniangpaniungsod of highly urbanized dties and independent component dties.Decisions of the Office of the President shalt be final and executory.NARTICLE 13L4 dministrative Appears. - Decisions in admi nistrative cases may, within thirty 3D days from receipt:thereof, be appealed to the following:(a) The songguniang panfalawigan, in the C2se of decisions of the sangguniang panlungsod of component citiesand the songguniang boyan; and(b) The Office of the President, in the case of decisions of the sangguniang panJa/awigan, the sangguniangpanJungsad of highly-urbanized cities and independent component cities and the sangguniang boyan ofmunicipaiities within MMA.Decisions of the Office of the President shall be final and e.'xecutory.Ie) If no appeal is made within thirty (3D ) days from receipt of the decision, the decision shall become fina land e ; ~ e c u t o r y

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    Note that the power to r mov erring loca l government officials is lodgedexclusively with the couris. 64 Decisions of the Bureau of Immigration and Deporiation on deporiation cases 75. Decisions of the Secretary of Justice and that of the Solicitor General, whenapproved by the Secretary of Justice, on controversies among gcivernmentoffices and corporations where the amount of the claim or value of the propertyexceeds One Million Pesos.s

    This refers to the administrative adjudication of all disputes, claims andcontroversies, solely between or among the depariments, bureaus, offices,agencies and instrumentalities of the National Government, includinggovemment-owned or controlled corporations, such as those arising from theinterpretation and application of statutes , contracts or agreements.9

    6. Resolutions of the Secretary of the Depariment of Pubiic Works and Highwayson the non-issuance, suspension or revocation of building permitsW

    6P ablico vs . Villapando, GR No. 147870 July 31 2002, Sec... la Chapter 3, TItle I, Book , EO 292sec. 70 Chapter 14, Title 1, Book IV, EO 292iSec.. 6c, Chapter 14 TItle Book IV, EO 2.92Sec. 60. How Settled. - All disputes, daims and controversies, solely between or among the departments,bureaus , offices , agencies and instrumentalities of the National Government, including government-owned orcontrolled corporations, such as those ariSing from the interpretation and application of statutes , contracts oragreements, shall be administratively settled or adjudicated in the manner provided in this ChapIer. This Chaptershall, however, not appiy to dispUIes invoiving the Congress, the Supreme Court the ConstITutional Commissions,and local govemments.Sec. 67.Disputes involviiig Qu= . :lons of Law. - All cases involving_only questions of law shall be submitted to andsettled or adjudicaIed by the Secretary of Justice as t t o r n e y G e ~ e r a ~ t h National Government and as ex officiolegai adviser of all govemmem-owned or controlled corporations. His ruiing or dedsion thereon shall be conclusiveand binding on all the parties concerned.Sec. 68.Disputes Involving Questions of Fact and Law. - cases involving mixed question s of l wand of fact or oniyfactual issues shall be submitted to and settled or adjudicated by:1) he Solicitor General, if the dispute claim or controversy invoives only departments, bureaus, offices and other

    agendes of the National Government as well as govemment-owned or controlled corporations or entities of whamhe is the principal l w officer or general counsel; and2) The Secretary of Justice, in all other cases nat failing under -paragraph 1).Sec 59.Arbitration. - The determination of factua l issues may be referred to an arbitiation panel composed ofone representative each of the parties involved and presided over by a representative of the Secretary of Justice orthe Soiicitor General, as the case may be.Set : 70.Appeais. - The decision of the Secreti:iry of Justice as well as that of the Solidtor Generai, when approvedby the Secrerary of Justice, shall be final and binding upon the parties involved. Appeals may, however, be taken tothe Pres ident where the amount of th ciaim or the vi:ilue of the property exceeds one million pesos. The dedsionof the President shall be final.10Sec.307, PO No. 1096SECTION 307 Appeal - Within fifteen lS ) days from the date of receipt of advice of the non-issLiance, suspensionor revocation of permits, th e appiicam/ permittee may file an apPEal with the Secretary who shall render his

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    7. Resolutions of the Secretary of the Department of Pub lic Works and Highwayson the non-issuance, suspension and revocation of Certificates ofOccupancy.

    8. Decisions of the Movie and Television Review and Classification Boarddisapproving or prohibiting a motion picture or television program in itsentirety.'2Currently, an Appeals Committee reviews the Decision and makes arecommendation to the President.

    9. Decisions/actions of the Board of Investments (BOI):a. over controversies concerning the implementation of the relevant provisionsof E.O No. 6 that may arise between registered enterprises or investorsand government agencies under Article 7;13 andb. over applications fo r registration under the investment priorities plan underArticie 36 .4

    decision within fifte'2,n days from date of rec2ipt of notice of appeal. The decision of the Secretary sha ll be finalsubject only to review y the Office of the President.

    Sec. 309, PO No . 1 96SECTION 309Certijicate o Occupancy No building or structure shall be used or occupied and no change inthe existing use or oc cupancy d ass ification of a buiiding or structure or po rtion thereof shall be made until theBuiiding Official has issued a Certificate af Occupancy therefor as provided in this Code. .A certificate of Occupancy shall be issued by the Building Official within thirty (3 ) days if after final inspectionand submittal of a Certificate of Completion referred to in the preceding section, it is found that the buUd ing orstructure complies with the provisionsof this Code..The CertifiCGtE of O'ccupancy shall bE postt;>d or displayed in a conspicuous on the premises and shall notbe removed e.'Xcept upon order of the Building Official. -The non-issuanc2, suspension and revocation of Certificates of Occupancy and th e procedure for appeal therefro mshall be governed in so far as applicable, by t he provisions of Section 306 and 307 of this Code.

    ~ e c 4, PO No. 198613E tecutive Order No. 6 (1987 ), Art . 7 , par. 4"ART ICLE I P owers ond Duties ojthe Boord. - The Board shall be responsible for the regulation and promotion ofinvestments in the Philippines. It shall meet as often as may be necessary generally once a week an such day as itmay fix. Notice of regular and special .meetings shall be given all members of the Board. The presence of four (4 )governors shall constitute a quorum and the affirmative vote of four (4) govern ors in a meeting vaiidly held shall benecessary to exercise its powers and'perform its duties, which shall be as follows: xxx(4)After due nearing. deode controversies concerning the implemem:ation of the relevant books of this Code that

    ma y arise between registered enterprises or investors therein and govemment agencie . within thiny (3 ) daysafter the controversy has been submitted for decision: Provided That the investor or the registered enterprise mayappeai the dedsion of the Board within thirty (3 ) days from receipt thereof to the PresidenI;

    ~ x e u t Order No. 226 (1987), Art. 36."ARTlQ.E 36.Appecrl from ord s Decision. - Any orde r or ciecision r the Boa rd shall be fi nal and executoryafter thirty (30) days from its promulgation. Within the sa id period of thirty (3 ) days, sa id order or decision maybe appealed to the Office of t he Pres ident. Where an appeal has been filed, said order or decision shall be finaland executory ninety (90 ) days after the perfection of the appeai, uniess: reversed. "

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    Note that in the following instances, the appeal is not to the OP but directly tojudicial tribunals:a. Article 50, E.O. No . 226, a party adversely affected by the issuance of alicense to do business in favor of an alien or a fo reign finn may file with theproper Regional Trial Court an action lO cancel said license. ' sb. Article 82, E.O. No. 226, which, in its broad phraseology, authorizes thedirect appeal to the Supreme Court from any order or decision ofrespondent 801 involving the provisions of E.O. No . 226. 6 Denial by theBOI of an Income Tax Hoiiday has been ruled to fall under this catch-allprovisionH

    10. Decisions of the Housing and Land Use Regulatory Board,'8 except decisionson intra-association and/or inter-association controversies and/or confiictswhich are appealable directly to the Court of Appeals. 9

    Executive Order No. 226 (1987 ), Art. 50.ARTICLE 50.Couse for CanceIJation of Certificate of Authority Dr Payment of Fine . - A violation of any af therequirements set forth in Artide 49 or of the te rms and conditions which the Board may impose shall be sufficientcause to cancel the certificate of authority issued pursuant to this Book and or subjea firms to the payment offines in accordance with the rules a nd regulations issued by the Board: Provided however That aliens or foreignfirms, associations, pannersnips. corporations or other forms of business organization not organized or existingunder the laws of the Phiiippines which may have been lawfully licensed to do business in the Phiiippines prior tothe effectivity of R.A . 5455, shall, with respea to th e activities for which they were licensed and aaually engagedin prior to the effectivrty of said Act, not be subject to the provisions of Articles 48 and 49 but shall be subject tothe reporting requirements prescribed by the Board: Provided, further, That where the issuance of said license hasbeen irregu iar or cont;ary to law , any person adversely affected thereby may fiie an action with the Regional TriaCOUrt where said alien or foreign business organization resides or has its prinp pal office to cancel the said license.In such cases, no injunction shall issue without notice hearing; and ap peals and other proceedings for reviewshall be filed directly with the Supreme Court."16Executive Order No. 226 (1987), Art. 82.ARTICLE 82 1udicial Relief - All orders or decisions of the Board in cases involving the provisions of this Code

    shall immediately be executory. No appeal from the order or decision of the Board by t he party adversely affectedshall stay such order or decision: Provided, That all appeals shall be filed directly with the Supreme Court withinthirty l30) days from receipt of the order or decision."liPhillips Seafood (Ph iiippines) Corporation vs. The Boa rd of Invesrments , G.R. No. 175787, 4 February 2009lBSec . S, Xecutive Order No. 648, 7 February 198L ,"Decisions of the Commission sh all be appeaiable to the President of the Philippines whose decision shall be fina lsubject only to review by the Supreme COUrt by cerriorari or on questions of law.Pursuant to Sec. l{ c) of becutive Order No. 90 dated December 17, 1986, the HSRC was renamed as the HLURB.19Sec 20 (d), R.A. No. 99045ECT10N 20.Duties nd Responsibiiities oj the HLURB - In addition to the powe "s, authorities and

    responsibiiities vested in it by Repubjic Act No. 8763, Presidentia l Decree No. 902-A, Batas Pambansa Big. 68 andExecutive Orc:ier No. 535, Series 0 1.981 , as amended, the HLURB sh all: xxxld)Hear and decide intra-association and o r inter-2ssociation conrroversies and/ or conflio-..5, without oreiuc:i ic:to fiiing civii and criminal cases by the panies concerned before the regular courts: Provided, Tnat all e ~ i s i o n ofthe HLURB are appeaiabie directly to the Court of Appeals;"

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    11. Decisions of the Secretary of Labor are only appealable to the OP if the OPchooses to assume jurisdiction in cases involving national interest.2o12. Decisions of the Secretary of Agrarian Reform are appealable only if theyinvolve Agrarian Law Implementation cases.

    Under the Comprehensive Agrarian Reform Law,21 the DAR has primaryjurisdiction to determine and adjudicate agrarian reform matters. These arewhat are considered agrarian disputes. The DAR also has exclusive originaljurisdiction over all matters involving the implementation of agrarian reform.These are known as Agrarian Law implementation (ALI ) cases.ALI cases, which are appealable to the OP, include the following: 221. Classification and identification of landholdings for coverage under theagrarian reform program and the initial issuance of Certificate of LandOwnership Awards (CLOAs) and Emancipation Patents (EPs, indudingprotests or oppositions thereto and petitions for lifting of such coverage;2. Classification, loemmcation, inclusion, exclusion , qualification, ordisqualification of potentiallactual farmer-beneficiaries;3. Subdivision surveys of land under Comprehensive Agrarian Reform(CARP;4. Recall, or cancellation of provisional lease rentals , Certificates of LandTransfers (CLTs) and CARP Beneficiary Certificates (CBCs) in casesoutside the purview of Presidential Decree (PO ) No . 816, induding theissuance, recall , or cancellation of Emancipation Patents (EPs) orCertificates of Land Ownership Awards (CLOAs) not yet registered with

    the Register of Deeds;_. Exercise of the right of retention by andoVliner;

    20,,? .0. No . 13 67 amending certa in provisions of the Labor Code eliminated appeais to the President, but gave thePresident the power to assume jurisdiction over an y cases which he co nsidered nCitio no interest cases. Thesub sequent P.O. No. 1391 enacred "to insure speedy labor justice and further srabilize industrial peace" , furthereiiminated ap peais from the NLRC to the,Secretary of labo r but the President still continued to exerdse his powerto assum e jurisdiction over any cases which he considered national interest cases ." (National ~ d e r a t i o n of Laborv Laguesma 3 4 SCRA 4 5 [1999 .ll."ScCTION SO. Qu asi J udicial Powers o the DAR. - The DAR is hereby vested with the primary jurisdiction tode ermine and adjudicate agrarian reform matters and shall have exclusive Original jurisdiction over all mattersinvo iv ing the imp lementation of agrarian reform except those falling under the exciusive jurisdiction of theDepartment of Agriculture (DA )and the Department of E.nvironment and Natural Resou rces (DENR}."llOAR Ad ministfdtive Orcier No. 03-o3 Sec. 2.SECT ION =:3 . ppea l. Appeals from t he decision of the Secretary may be taken te the OP within fifteen (15)

    days from receipt th ereof. Tne fiii ng of an appeal within the proper period stays execution of the subject decision,unless the OP orde:s immediate execution of the OAR decision upon su ch te rms and conditions m r are just andreasonable, pursuant to Section 4 of OP Administrative Order (AO) No. 18 dated 12 February 1987, or tneapplicable ruie. n

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    6. Aoplication for exemption from coverage under Section 10 of RA 6657 ;7. Appiication for exemption pursuant to Department of Justice (DOJ)Opinion No. < 4 (1990);8. Exclusion from CARP coverage of agricultural land used for livestock,swine , and poultry raising;9. Cases of exemption/exclusion of fishpond and prawn farms from thecoverage of CARP pursuant to RA 7881;1O.lssuance of Certificate of Exemption for land subject of Voluntary Offer toSell (VOS) and Compulsory Acquisition (C ) found unsuitable foragricultural purposes;11.Application for conversion of agricultural land to residential, commercial,industrial, or other non-agricultura l uses and purposes including protests

    or oppositions thereto ;12. Determination of the rights of agrarian reform beneficiaries io homelois ;13. Disposition of excess area of the tenani slfarmer-beneficiaryslandholdings;14. Increase in area of tillage of a tenant/farmer-beneficiary;15.Canfiict of claims in landed estates administered by DAR and itspredecessors.Agrarian disputes, which are nat appealable to the OP , include the foliowing:231. The rights and obligations of persons , whether natural or juridical ,engaged in the management, CUltivation, and use of a agricultural landscovered by RA 6657 and other related agrarian laws ;2. The preliminary administrative determination ui reasonable and justcompensation of lands acquired under PD 27 and the CARP;3. The annulment or cancellation of lease contracts or deeds of sale or theiramendments involving lands under the administration and disposition ofthe DAR or Land Bank of the Philippines (LBP );4. Those cases involving the ejectmeni and dispossession of tenants and/orleaseholders ;5. Those cases involving the sale, alienation , pre-emption, and redemption ofagricultural lands under the coverage of the C RL or other agrarian laws;

    l3 0AR Administrat ive Order No. 03 03 ,Sec. 3;Sec. 1, Rule XV, The 2009 Department of Agrarian Reform Adjudication Bo ard DARAS) Rules af Procedure,Appeal to the Coun o Appeals - Any deciSion, order, resoiution, award or ruiing of the Boa rd on an y agrarian

    dispute or any matter pertaining to the appiication, imp iementation, enforcement, interpretation of agrarianre form laws or ruies and reguiations promulgated thereunder, may be brought on appeal within fifteen 15 ) daysfro m receipt of a copy thereof, to the Court of Appeals in accordance with the Rules of Court.

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    6. Those involving the correction , panmon, cancellation, secondary andsubsequent issuances of CLOA.s and EPs which are registered with theLand Registration Authority;

    7. Those cases involving the review of leasehold rentals;8. Those cases involving the collection of amortizations on payments forlands awarded under PD 27 as amended) , RA 3844 as amended) , andRA 6657 as amended) and other related laws, decrees, orders,instructions, ru les, and regulations, as well as payment for residential ,commercial, and industrial lots within the settlement and resettlementareas llnder the administration and disposition of the DAR;9: Those cases involving the annulment or rescission of lease contracts anddeeds of sale, and the cancellation or amendment of titles pertaining toagricultural lands under the administration and disposition of the DAR and

    LBP; as well as EPs issued under PO 266, Homestead Patents, FreePatents, and miscellaneous sales patents to settlers in settlement and resettlement areas under the administration and disposition of the DAR;10 Those cases involving boundary disputes over lands under theadministration and disposition of the DAR and the LBP, which aretransferred , distributed, and/or sold to tenant-beneficiaries and arecovered by deeds of sale, patents, and certificates of title;

    Those cases involving the determination of title to .agricultura ands wherethis issue is raised in an agrarian dispute by any of the parties or a thirdperson in connection with the possession thereof for the purpose ofpreserving the tenure of the agricultural lessee or actual tenant-farmer orfarmer-beneficiaries and effecting the ouster of the interloper or intruder inone and the same proceeding;

    12.Those cases previously railing under the original and exclusive jurisdictionof the defunct Court of Agrarian Relations under Section. 12 or PO 946except those cases falling under the proper courts or other quasI-judicialbodies.

    No JurisdictionThe Office of the President has no jurisdiction over the following:1. Decision or resolutions of the courts.2. d m i n i s t r a ~ ~ .. ~ s e s of 90vemmen .0.ffici?ls ~ m d empJoyees ..beloo g ir;lg. to the

    cfasslT ea ci\lii secvice who are not Presidential apPointees. Decisions of theCivil Service Commission are appealable to the CoLii1 of Appeais . 54 ''The Ovii S e r v i c ~ Law of 1959 does not provide for any apoea to the PreSident, nor is he given the Dower to

    review the ciecision in aciministrative caSe : otupropr o unlike the provision of the previous l aw , Com"An. No.598 , which was e x p r e ~ s i y repealed by the new law ."{Ang -3ngco v. castillo, SCRA 6l.9 [1963]

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    3. Decisions/resolution of the Nationalreviewable by the Court of Appeals viathe 1997 Rules of Civil Procedure 6

    Labor Relations Commission arepetition for certiorari under Rule 65 of

    4, Decisions or awards of voluntary arbitrators or pane of arbitrators arereviewable by the Court of Appeals. i5. Awards by the panel of arbitrators in disputes involving rights to mining areas,mineral agreements or permits, surface owners, occupants , and claimholdersand concessionaires.These mav be appealed to the lVIines Adjudication Board,and from there, to the Suorem ou'[f"8.- .... - 6. Judgments, final orders or resolutions of specified quasi-judicial agencies in the

    exercise of qU2s i-judicial functions are appealable to the Court of Appeals byway of petition for review under Ru le 43 of the 1997 Rules of Civil Procedure.Civil Sarvice CommissionCentral Board of Assessment AppeaisSecurities and Exchange CommissionOffice of the PresidentLand Registration Authority

    Rule 43, ne 1.997 Rules of Ovil Procedure."Thereiore, all references in the amended Se ction 9 of B.P. No. 129 to supposed appeals from the NLRC to the

    Supreme Court are interpreted and hereby dedared to mean and refer to petitions for certiorari un der Rule 65.Conseouently, all such peti tions should henceforth be initially filed in the Court of Appeals in strict observance ofthe doctrine on the hierarch y of courts as the appropriate fo rum for the relief desired."(St. M a r t i ~ Fu neral Homesv NLRC 295 SCRA 494 [1998]).17 The award or decision ofJhe voll:,mtary arbit;ator is equated with that of the regional trial court. Co nsequently,in c petition for certiorari from that aw ard or dedsion, the Co urt of Appeals must be deemed ave c o n c : r r e n ~jurisdiction wfth the Supreme Co urt... As a matter of policy, th is Court shall henceforth remand to the Co urt ofAp pe.als petitions of this natUre for proper disposition. (Luzon Development Bank v. Association of LuzonDev elopment Bank Employees, 249 SCRA 162 [1995]).lSRA 7942,The Phiiippine Mining Act of ~ 9 9 SSec. T"Within thirty (30) working "days, after the su bmission of the case by the parties for decision , the panel ofarbrtrators shall have exdusive and Original jurisdicti on to hear and decide on the following:{a)Disputes involving rights to mining areES;(b)DisputEs involving m in eral agreements or permits;(c}Disp utes involving surface owners, occupants and claimho lders/ conce5sionaires; and[d)Disputes pendi ng before the Bureau and the Department atthe date of the effectivity of this AnSECTION 78Appe/Jate Jurisdiction - The decision or order of the pane of arbitrators may be appe31ed by theparry not satisfied thereto to the Mines Adjudication Boa rd with in fifteen (IS days from re

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    Social Security CommissionCivil Aeronautics BoardBureau of Paients, Trademarks and Technology TransferNaiional Electrification AdministraiionEnergy Regulatory BoardNational Telecommunicaiions CommissionDepartment of Agrarian Reform under RA 6657Govemment Service Insurance SystemEmployees Compensation CommissionAgricultural Inventions BoardInsurance CommissionPhilippine Atomic Energy CommissionBoard o InvestmentsConstruction Industry Arbitration Commission

    7. Cases within the exclusive appellaie jurisdiction o the Court of Tax Appeals, 9as enumerated below:1) Decisions of the Commissioner o Intemal Revenue in cases involvingdisputed assessments, refunds o iniernal revenue taxes, fees or othercharges, penalties in relaiion thereto , or other matiers arising under theNational Internal Revenue or other laws administered by the Bureau ofInternal Revenue;2) Inaction by the Commissioner o Internal Revenue in cases involving

    disputed assessments, refunds o internal revenue taxes, fees or othercharges, penalties in relations thereto , or other matters arising under theNational Internal Revenue Code or other laws administered by the Bureauof Internal Revenue, where the National Internal Revenue Code provides aspecific period oCaction, in which case the inaction shall be deemed aciem l;3) Decisions , orders or resolutions o the Regional Trial Courts in local taxcases originally decided or resolved by them in the exercise of their originalor appellaie jurisdiction;4) Decisions of the Commissioner o Cusioms in cases involving liability forcusioms duties, fees or other money charges, seizure, deieniion or releaseof property affected , fines, forfeitures or other penalties in relation thereto , orother matters arising under the Customs Law or oiher laws administered bythe Bureau of Customs;5) Decisions of the Ceniral Board o fI.ssessmeni Appeals in the exercise of itsappellate jurisdiction over cases involving the assessment and taxaiion of

    ::9Sec 7 aJ Repubiic Act No ~ 1 2 5 as amended to RA Nc. 9282.1

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    rea l property originally decided by the provincial or city board of assessmentappeals;(6) Decisions of the Secretary of Finance on customs cases elevated to himautomatically for review from decisions of the Commissioner of Cu stomswhich are adverse to the Govemment under Section 2315 of the Tariff andCu stoms Code;(7) Decisions of the Secretary of Trade and Industry, in the case of non-agricultural product, commodity or article, and the Secretary of Agriculture inthe case of agricultural product, commodity or article, involving dumping andcounter ailing duties under Section 301 and 302 respectively, of the Tariffand Customs Code, and safeguard measures under Republic Act No . 8800,

    where either party .may appeal the decision to impose or not to impose saidduties.8. Decisions of the Commissioner of Intemal Revenue on disputed assessments,refunds of internal revenue taxes, fees or other charges, penalties imposed inre lation thereto, or other matters arising under this Code or other laws orportions thereof administered by the Bureau of Intemal Revenue are

    appealable to the Court of Tax Appeals3g. Decisions or resolutions of the Ombudsman in disciplinary actions are withinthe exclusiVe appeilate jurisdiction of the Court of Appeals. 310. Decisionsby the Special Committee on Naturalization32i 1. Decisions of the Commission on Higher Education (CHED .33

    3 S e ~ 4, R A 1'10 ..8:424. _ .S ECTI ON 4.Power t the Commssioner to nt rpr t Tax Laws and to Dedde Tax ases - The power tc interpr.;t

    the provis ions of this Code and other tax laws shall be under the exdusive and origina l jurisdiction of theCommiSSioner, su bject to review by the Secretary of Finance.''The powe r to decide disputed assessments, refunds of internal revenue taxes, fees or other charges, penaltie5:imposed in reiation thereto, or other matters aris ing under this Code or other taws or portions thereofadministered by the Bureau of Internal Revenue is vested in the Co mmissioner, subject to the exclusive appellatejurisdiction orthe Co urt ofTax Appeals."31 ln the srtuation under considefCItion, a transfer by the S.upreme Co urt, in the ex ercise of its ru le-making power,of pending cases invoiving a review of decisions of the Office of the Ombudsman in administrative disciplinaryactions to the Court of Appeals which shall now be vested w ith exciusive appellate jurisdiction thereover, reiates toprocedure oniy."(Fabian v. Desierto, 295 SCRA 470 [1998J .

    Sec 6, RA No. 91:=9, Tne Administrative Naturalization Law of 2000.llUnder Section 3, RA No. 7722 (Creating the CH ED ), the Co mmission sh all be independent and separate' from theDepartment of Education, Cultu re and SpOl1.5 (DECS ) and attached to the Office of the President for ad ministrativepurposes oniy."Under Section 38, Chapter 7, Book lV of EO 292, "Administrative Supervision'l shall not include the power toreview, reverse, revise, or mod ify the decisions of regulatory agendes in the exerci se of their regulatory or quasijudicial functions; whiie A ttachment" refers to the later.3 relationship between the department and the attachedagency for purposes of poiicy and program coordination.

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    12. Decisions of the Professional Regulation Commission (PRC)3413. Decisions of the Bids and Awards Committee must be appealed to the Head ofthe Procuring Entity (Department Secretary Head of Aoency or Office) andfrom tiere , to the Re aicnal T rial Co.uri and not to the P14. Awards in arbitration of disputes arising from the implementation of a contractcovered by the Govemment Procurement Reform Act are appealable by wayof petition for review to the Couri of Appeals. 6

    SECTION 1 eriod to appeal. Unless otherwise provided by special law, anappeal to the Office of the resident shall be taken within f lfteen (15) days fromnotice of the aggrieved party of the decisionkesolutionlorder appealed from, or ofthe denial, in part or in whole, of a motion for reconsideration duiy filed inaccordance with the Governincr law of the deoartment or acrency concerned.- - . . -Period to appealGeneral Rule: 15 days The 15 days is counted from:

    1 notice of the aggrieved party of the decision/resolution/order appealedfrom, or2 notice of the denial in part or in whole, of a motion for reconsideration duiy

    fiied in accordance with the governing law of the department or agencyconcerned

    Major differences with AO 18:Under AO 18 , the general rule was 3 days. AO 22 fixes the period to appea l, S ageneral rule , at 15 days.Under AO 18, the time during which an MR is pending with the agency concemed isdeducted from the period to appeal. If the MR is filed during the last day of the period to

    In t he cases of Tag3 ro vs. Garcia (GR No. 158568, Novem ber 17 2004) and Gaoi ran vs. Alca la (GR No . 150178,November 26, 20 4, decis ions of the CHED were brought to the courts RTCj on certiorari , then to the Court ofAppea .'u . 1:; naer ~ e o : : 1, OTRA No. 8981 The PRe Modernization Act of 2 ) and the Implementing Rules and Regulation s

    RA No. 8981, the PRe is attached to the a nice of the President for general di rection and coordination.50, RA No. 9184, The Government Procurement Reform Aer.

    3i secs. 59 and 60, RA No. 9184 The Government Procur ement Reform Act.- 11 -

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    appeal; appellant has only one day to appeal after receipt of the denial of the MR by theagency. Under AO 22, appellant still has 15 days from the denial of the MR.Exemptions from the 15 day period:

    1. Resolutions issued by the Secretary _of Justice on pre lmmary investigation ofcriminal cases where the offenSe is punishable by reclusion perpetua to deathmay be appealed within 30 days 37 from notice of the subjectdecision/order/resolution.2. Decisions of the sangguniang panlalawigan, sangguniang panlungsod of highlyurbanized cities and independent component cities, and the sangguniang bayanof municipalities within MMA may be appealed to the OP within 30 days from

    receipt of the decision. 83. Decisions of the Board of Commissioners in deportation cases are appealabie tothe OP within 30 days from promulgation.39A Decisions of the Board of Investments ma y be appealed to the OP within 30days from promulgation.4

    37 No appeai from or petition for review of decisions/orders/resolutions of the Secretary of Justice onpreiiminary investigations of criminal cases shall be entertained by the Office of the r e s i d e n ~ excepithose involving offenses punishable by reclusion perpetu to death wherein new and material issues areraised which were not previously presented before the Department of Justice and were not ruled upon inthe subject decision/orderiresolution, in which case the President may order the Secretary of Justice toreopen/review the case, provided, that, the prescription of the offense is noi due to lapSe within six (6)months from notice of the questioned resolution/orderidecision, and provided further, that, the appeal orpetition for review is ijled within thirty (30) days from such notice. (M emorandum Circular No . 58 (June30. 1993 Reiteratino and Clarifvino .thp. Guide;ines Sei Forth in Memorandum Circular No. 1266 (Nov . 4,1983) Concerning the Review by the Office of the President of Resolulions issued by the Secreiary ofJustice Concerning Preliminary Investigations of Criminal Cases).38SECTION 67. dministrative Appeals. - Decisions in administrative cases may, wiihin thirty (30) daysfrom receipt thereof, be appeaied to the following: XXX(b Tne Office of the President, in the case of decisions of the sangguniangpanlalawigan and thesangguniang pan ungsod of highiy urbanized cities and independent componeni cities . (R.A. No. 7160)"ARTICLE 131.Administrative Appea/s, - Decisions in adminisirative cases may, within thirty (30 ) daysTrom receipt thereof, be appealed to the following:(b) The Office of the President, in the case of decisions of the sangguniang pan/alawigan, thes ngguni ng p nfungsodof highiy-urbanized cities and independent component cines . andthesangguniang bayan of municipaiities within MMA." (Rules and Regulations Implementing R.A. No .7i60).SIlSec. 10.Pawer to Countermand Decisions of the Board of Commissioners of the Bureau of

    Immig ra tion. - Tne decision of the Board of Commissioners which has jurisdiction over all deportationcases shaH become fina i and executory after thirty (30) days from promulgation, unless within suchperiod. the President shall order the contrary. (Chapier 3, Title I, Book III , Executive Order No . 292).' o"ARTICL:: .Appeal from Boards Decision. - Any order or decision of the Board shall be final andexecuiory ailer thirty (30) days Trom its promulgation. Wtihin the said period of thirty (30) days, said orderor aeCISlon may be appeaied to the Office of the President. Where an appeal has been flied , said order or

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    SECTION 2 Appeal, how taken. The appeal shall be taken by fiiing a Notice ofAppeal with the Office of the President with proof of service of a copy thereof tothe department or agency concerned and the affected parties, and payment of theappeal fee.Appeal is taken by:

    1. fiiing a Notice of Appeal with the Office of the President2 showing proof of service of a copy of the Notice of Appeal to

    a. to the department or agency concerned, andb. the affected parties

    3 payment of the appeal feeDifferences with AO 18:Under AO 18, the Notice of Appeal shall be filed with the OP or with the Ministry orAgency concerned.Under AO 22, the Notice of Appeal must be filed with OP.

    SECTION 3. Appeal Fee. The appellant shall pay to the Office of the President theappeal fee of Php1,500.00 within the same period for fiiing a Notice of Appealunder Section 1 hereof For

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    The appeal fee should be paid WltnJn the same period for the fiiing of a Notice ofAppeal. Nonetheless, the OP may issue a reminder for the appel/ant to pay the appealfee .Pauper LitigantsPauper litigants are exempted from payment of appeal fee. The question of whether anappellant is a pauper litigant is determined pursuant to the Rules of Court.Under the 1997 Rules of Civil Procedure, indigent litigants refer to those:

    (a) whose gross income and that of their immediate family do not exceed anamount double the monthly minimum wage of an employee and

    (b) who do not own real propertycurrent tax declaration of(Php300,OOO .OO ) pesos.4with a fair market value as stated in themore than three hundred thousand

    To be entitled to the exemption , the litigant must submit1. a verified motion or an affidavit stating that:

    a he and his immediate family do not earn a gross incomeabovementioned, andb. they do not own any real property with the fair value aforementioned,

    2. an affidavit of a disinterested person attesting to the truth of the litigant'saffidavit. .3. The current tax declaration, if any.

    Any falsity in the affidavit of litigant or disinterested person shall be sufficient cause todismiss the appeal or to strike out the pleading of that party, without prejudice towhatever criminal liability m y have been incurred .However, if one or both requirements have not been met the appellant may sti ll provethat he has no money or property sufficien t and available for food, shelter and basicnecessities for himself and his famiiy42 The appellee m y adduce cDuntervaiiing

    :lSection 19 o Rule 141 per Administrative Matter No . 04-2-04 SC42Algura VS LOC I Government Uni t of the City of Na gE G .R. No. 150135 30 October 2006 );

    21 Rule 3 1997 Ru les of Civii Procedure15

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    evidence to disprove the evidence. Even after the OP arants oauoer litiaant status to the-appellant, the appellee may later still contest the grant of such authority at any timebefore judgment is rendered , possibly based on newiy discovered evidence notobtained at the time the application was heard.If the OP detenmines after hearing, that the party declared as an indigent is in fact aperson with sufficient income or property, the proper appeal fees shail be Cissessed andcollected. If payment is not made within the time fixed by the OP , execution shall issueor the payment of appeal fees shall be made, without prejudice to such other sanctionsas the OP may impose.If the motion is denied, the appellant shall pay the appeal fee within (15) days fromnotice of the denial.

    DifferenCes with AO 18:Under AO 18, as amended by M O. No. 199,series of 1994, the appeal fee was P500.00Pauoer litiaants must now file a motion for exemption., -SECTION 4. Transmittal of record. Within ten 10) days from receipt of a copy ofthe Notice of Appeai, the department or agency c ;ncemed shall transmit to theOffice of the President the complete records of the case with each pageconsecutively numbered and initialed by the custodian of the records, togetherwith a summary of proceedings thereon , from the fiUng of the complaint orpetition before the aTT ca of origin up to transmittal to the Office of the Presidentin chronological order indicating the action taken, incidents resolved, and listingof.ali pleadings, motions, manifestations, annexes, exhibits and other papers ordocuments fiied by the contending parties, the c o ~ p o n d l g oreiers, resolutionsand decisions, s required in Memorandum Circular (M e) No. 123 s . 1991) .

    Indigent parry. A party may be authorized to litigate his action, cia im or defense as an indigent if the coun, uponan ex parte applicat io n and hear ing, is satisfied that the parry is one who has no money or property sufficient andavaiiable for food, shelter and basic necess ities for himself and his family.

    Such authority shall indude an exemption from payment of docket and other lawfu l and ofrranscripts of srenographic notes which the co urt may order to be furnished him. The amount of the docket andother lawful fees which the indigent was exempted from paying shall be a lien on any judgment rendered in theC2se favorable to the indigent, unless the court otherwise provides

    Any adverse party may contest the gram of such authority at any t ime before judgment: is rendered by thetrial court. f the court shouid determine after hearlng that the party declared as an inciigent is in fact a pe rsonwith sufficient income or property, the proper docket and other lawfui f ees shall be assessed and collected by thederk of court. f paymel1t isnot made within the ti me fixed by the court, execution shall issue for the paymentthereof, withou t prejud ice to such other sanctions as the court may impose.

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    Transmittal of record

    The department or agency concerned is required to transmit to the OP:1. the complete records of the case with each page consecutively numbered andinitialed by.the custodian of the records ,2. a summary of proceedings thereon, from the fiiing of the complaint or petitionbefore the office of origin up to transmittal to the Office of the President Inchronological order indicating the action taken and incidents resolved,3. a listing of all pleadings; motions, manifestations, annexes, exhibits and otherpapers or documents filed by the contending parties, and the corresponding

    orders, resolutions and decisions.The above-listed requirements are set forth in Memorandum Circular (MC) No. 123 (s.1991 .Differences with AO 18:Under AO 8 if the appeal is fiied directly with the Ministry/Agency concerned the lattermust transmit the records within 5 days from receipt.Under AO 22 , the ag ency concerned must tra nsmit the records within 1 days fromreceipt of the Notice of Appeal.

    SECTION 5. Perfection of appeal The appeal shall be deemed perfected upon thefiiing of the Notice of Appeal payment of the appeal fee and the fiiing of theappeal memorandum.Perfection of appealThe appeal is perfected upon the concurrence of the following:

    1. the fiiing of the Notice of Appeal;2. the payment of the appeal fee ; and3. the fiiing of the appeal memorandum.

    Non-compliance with nos. 2 or 3 of the above is sufficient ground to dismiss the appeal(d . Sec. 8). However, in case of non-payment of the appeal fee , the OP may issue areminder for the appellant to pay the appeal fee. Failure to pay the appeal fnotwithstanding the reminder by the OP may result in dismissal of the appeal.

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    Differences with AO 18:Under AO 18 , it is silent on when the appeal is perfected but the OP issues interlocutoryorderS for the appellant to file appeal memorandum and pay the appeal fee; and for theagency concemed to forward the records to OP.Under AO 22, payment of appeal fee is simultaneous with fiiing of the Notice of Appeal.

    SECTION o Period to file appeal memorandum. The appeal memorandum shall befiled within thirty 30) days from the date the Notice of Appeal is fiied, with proofof service of a copy thereof to the department or agency concerned and thealTected partiesPeriod to fiie appeal memorandumThe appeal memorandum must be fi ied within thirty (30) days from the date the Noticeof Appeal is filed.The appeilant must supply proof of service of a copy thereof to the department oragency concerned and the affected parties.Differences with AO 8 :Under AO 18, following the Administrative Code, appe lants were allowed to file aNotice of Appeal only, during the period to appea l and then wait for the order to T e theappeal memorandum.

    der AO , no interlocutory order shall be issued for the fiiing of the appealmemorandum. It is mandatory that it be filed within 3 days from the date the Notice cfAppeal is filed.

    SECTION 7 Appeal Memorandum The appeal memorandum shaJl be fiied in three3) copies and shall (a) contain the caption and docket number of the case aspresented in the office of origin and the addresses of the parties; b) indicate thespecific materiai dates showing that it is fiied within the period prescribed inSection 1 hereof; c) contain a concise statement of the facts and issues and thegrounds relied upon for the appeal; and d) be accompanied by a cleariy legibledupiicate original or a certified true copy of the decision/resolution /order beingappeaied

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    Contents of ppeal MemorandumThe appeal memorandum shall be filed in three (3) copies and shall:

    (a) conta}n the caption and docket number of the case as presented in the office Torigin arid the addresses of the parties;(b) indicate the specific material dates showing that it is fi ied within the periodprescribed in Section 1 hereof;(c) contain a concise statement of the facts and issues and the grounds reiiedupon for the appeal; and(d) be accompanied by a clearly legible duplicate original or a certified true copy ofthe decision/resolution/order being appealed.

    Differences with AO 18:This is similar to Section 2 of AO 18 (1987) with the moamcation that the AppealMemorandum to be filed in three copies, and that the same to be accompanied by aduplicate original or certified true copy of the Decision/Resolution being appealed.

    SECTION 8. Non-compliance WIW requirements.The faiiure of the appel/ant tocompiy with any of the requirements regarding the payment of the appeal fproof of service of the appeal memorandum and the contents of and thedocuments which should accompany the appeal memorandum shall be sufficientground for the dismissal of the appealThe failure af the.appeiiant to comply with any of the following requirements shail besufficient ground for the dismissal of the appeal:

    1 the payment of the appeal fee , as per Sec. 3,2 the provision of proof of service of the aopeal memorandum, as per Sec. 7, or

    in the Notice of Appeal, as per Sec. 1,3. the contents of and ihe documents which should accompany the appealmemorandum as per Sec. 7

    Differences with AO 18:Similar to Section 5 of AO 18 (1987) although the latter refers to non-compliance withorders issued in connection with the appeal.

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    SECTION 9. Stay of execution.The execution of the decision/resolution /orderappealed from is stayed upon the niing of the Notice of Appeal within the periodprescribed herein, provided that the stay of ex ecution shall not apply- a) whereprovided by special law, and b) in decisions/resolutions/orders of theDepartment of intedor arid Locai Government pursuant to AD No. 3 (s 199 , asamended. However, in all cases, at any time during the pendency of the appealthe Office of the President may direct or stay the execution of thedecision/resolution/order appealed from upon such terms and conditions as itmay deem just and reasonableWith respect to decisions/resolutions/orders of the Housing and Land USeRegulatory Board, the appeal wiJ/ stay the execution for a period of sixty 60) daysfrom the date of the filing of a Notice of Appeal within the period set in Section 1after which the decision/resolution/order shall be executory unless otherwiseordered by the Office of the President

    General Rule: I ne execution of the decision/resolution/order appealed from ISstayed upon the timely fiiing of the Notice of Appeal.Exception: The stay of execution sh all not apply

    (a) where provided by special law, and(b) in decisionslresolutions/orders of the Department of Interior andLocal Govemment pursuant to AO No . 23 (s. 1992, asamended.

    o w ~ in aii cases, at any time du ring the pendency of the appeal , the Office of thePresident may direct or stay the execution of ihe decision/resolution/order appealedfrom upon such tenns and conditions as it may deem just and rea sonable.Rule as to HLURB casesWith respect to decisions/resolutions/orders of the Housing and Land Use RegulatoryBoard (HLURB), the appeal will stay the execution for a period of sixty (60) days fromthe date of the fi iing of a timely Notice of Appeal. Upon the lapse of the sixty (60) days ,the decision/resolution/o rde: shall be immediately executory , unless otherwise orderedby the OP.In other words, in case of decisions of the HLURB , the stay of execution wiil lapse aftersixty (60) days unless the OP issues an order specifica lly for a further stay of execution.

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    Differences with AO 18:The first paragraph is simiiar to Section 6 of A.O. 18 . It expressly declares the stay ofexecution in certain cases . The second paragraph is a new provision. It stays theexecution of HLUR.B decisioFls/re;So utians/o rders only for 60 days from the date of fiiinga Notice of Appea l uniess cti-Jerwise directed by OP.

    SECTION 10. Action on appeal.The Office of t le President may require theappe /ea to fiie a comment to the appeal memorandum within fifteen 15) daysfrom notice, or dismiss the appeal i the Office of the President finds that (a) ithas no jurisdiction , (b) the appeal is patently without merit (c) the appeal isprosecuted manifestly for delay, or (d) the questions raised in the appeal are toounsubstantial to require consideration.

    Upon receipt of the appeal memorandum, the OP may either:1. order appellee to fiie a comment, orZ. dismiss the appeal i he OP finds

    (a) it has no jurisdiction,(b) the appeal is patently without merit,(c) the appeal is prosecuted manifestly for delay, or(d) the questions raised in the appeai are too unsubstantial to require

    consideration.Differences with AO 18:This is a new prov is ion.

    SECTION 11. Comment.The comment shall (a) point out insufficiencies orinaccuracies in appellant s statement of facts and issues and (b) state thereasons why the appeal should be denied or dismissed A copy shall be Servedon the appellant and the departmen t or agency concerned, with proof of servicesubmitted to the OTTIce of the President.

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    Contents of the Comment

    If ordered to file a comment, the appellee shall indicate in the comment:1. insufficiencies or i n u r i e ~ in_eppeilant s stateme:1t of facts and Issuesand2. state the reasons why the appeal should be denied or dismissed.

    A copy shall be served on the appellant and the department or agency concemed, withproof of service submitted to the OP.Differences with O 18:This is a new provision.

    SECTION 12 Submission for resolution. The appeal shall be deemed submittedfor resolution upon receip t of the comment unless the Office of the Presidentdirects otherwise.Upon submission of the comment, the appeal is deemed submitted for resolution.However, the OP may allow the filing of a reply, or make such orders as it ma y deemnecessa ry including but not limited to requiring the fiiing of memoranda, referral to thedepartment or agency for comment or clarification, or the conduct of furtherinvestigation.Differences with O 18: .This is a new provision.

    SECTION 13 Memorandum decision.in c ses where the r cts re in the mainaccepted by both parties and e sily determinable and there re no doctrinalcompiications involved that will require an a..vtended discussion of the lawsinvolved the decision on appealed c ses may be in the form of a memorandumdecision. The memorandum decision shall adopt by reference the findings of factand conclusions of law contained in the decision esolution/order appealed fromeither by attaching the same to the memorandum decision or by quoting thedecision/resolution/order in the memorandum decision.

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    This section recognizes ihe efficacy of rendering decisions in the form of memorandumdecisions as allowed by and upheld in prevaiiing jurisprudenca4The OP can resort io the use of a memorandum decision only in the following cases :

    1. where the f cts are in the main ccepted by both p rties or e siiydetermin ble by the judge nd

    2 there re no doctrin l complic tions involved th t will require an extendeddiscussion of the l ws involved.

    Consequently, the memorandum decision may be employed in simple cases on lywhere the appeal is obviously groundless and deserves no more than ihe time neededio dismiSS it.The fonm of the body of the memorandum decision is generally as follows:

    This resolves the appeal filed by appellant ABC Corporation from the Decision ofthe Housing and Land Use Regulatory Board (HLURB) dated 28 July 201 1.After a careful study and thorough evaluation of the records of the case, thisOffice is convinced of the findinas of the HLURB . Thus, this Office finds nocogent reason to dep rt from the-assailed Decision . This Office hereby adopts

    4 The memorandum decision, to be valid, cannot incorporate the findings of f ct nd the conci us ions of law ofthe lower co urt oniy by mote reference, which is to say that the challenged decision is not easily andimmediate iy availabl e to the person reading the memorandum deds ion . For the incorporation by r e f ~ e n c e to beallowed, it must provide far direct access to the facts and the law being adopted, which must be contained in astatement tt ched to the sa id decision. In other words, memorandum deCision authorized under Section 40of B P Big. 129 should actually embody the fi ndings of faa and candusions of law of the lower court in n annexattached to and made an indispensabie par of th dedslon;It is e.'(pecred that this requirement will allay the suspicion t hat no study was made of the decision of the lowercourt and that its decision was merely affirmed without a proper exam ination of the facts and the law on which itwas based . The prox m ty at least oi the annexed s atement shou ld suggest th t such an examination has beenundertaken. It is, of course, also understood that the decision being adopted should, to begin with, co mply withArtide VIII, Section 14 as no amount of incorporation or adoption will rectify its violation.The Court finds it necessary to emphasize that the memorandum dedsion should be sparingiy used lest it becomean addictive excuse for jud icia sloth . It is an additional condmon for its validity that this ki nd of decision ma y beresorted to only in cases wh ere the f a c r ~ are in the main accepted by bot h parties or easily determinable by thejudge and there are no doctrinal co mplicat ions involved that will require an extended discussion of the lawsinvolved. ne memor mdum decision may be employed in simple iitigat ions oniy, such as ordinary collectioncases, where the app eal is obviousiy groundless and deserves no more -t.'an the t ime needed to dismiss it.

    'lAtter a Glrefu and thorough perusal, evaluation and study of t he records of this case , this Co urt herebyadopts by reference the findings of faa and conclusions of law contained in . the dedsion of theMerropolitan Trial Co urt of Makati, Mena Manila, Bra nch 63 and finds that there is no cogent reason todistu rb the same.WHEREFORE , judgment appealed from is hereby affirmed in w '

    (Frandsco vs. Permskul, G.R. No. 81006, May 12. 1989; emphasis suppiied)

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    by reference the findings of fact and conclusions of law contained in the Decisionof the HLURB, a copy of which is at-cached hereto as An nex "A".WHEREFORE. judgment appealed from is hereby affirmed in toto.

    Please note that for the memorandum decision to be vaiid , a copy of the decision beingaffirmed can either be copied directly onto the memorandum decision or attached as anannex to the memorandum decision. If the above example is utiiized , a copy of theDecision appealed from must be attached to the memorandum decision as Annex "A".Differences with AO 18:This is a new provision.

    SECTION 14. Finality of Decision.Decisionsireso/utions /orders of the Office of thePresident shall except as otherwise provided by special laws become final afterthe lapse of f'meen 15) days from receipt of a copy thereof by the parties, unlessa motion for reconsideration thereof is filed within such period. Only one motionfor reconsideration by anyone party shall be allowed and entertained save nexceptionally meritorious cases

    General Rule: Decisions/reso lutions/orders of the OP become final after the lapseofflfteen (15) days from receipt of a copy by a party.Exception: 1. If special law provides otherwise

    2. If a Petition for Review is taken tot le Court of Appealsunder Rule 43 of t le 1997 Rules of Civil Procedure3. Decisions based on a compromise agreement, as these areconsidered immediately final and executory. 44

    If a motion for reconsideration is fiied within the fifteen (15 ) day period, then the decisionbecomes final fifteen (15) days after the resolution granting or deny in g the motion forreconsideration. Again, the exception is if a Petition for Review is taken to the Court ofAppeals under Rule 43 of the 1997 RU'ies of Civil Procedure.

    ~ d a de Saianga v. Alagar, 335 seRA 728 , 14 July 2000, citing Mirpuri v. CA, 376 Phil. 628, 19 November : E ~Esguerra v. CA, 335 Phil. 58 3 February 1997, citing Casai v. ~ p c i o n Jr. 313 Phi l. 221, 6 Apri l 1995; R ~ p u b l i c v.

    ndiganbayan, 226 SeRA 314 10 September 1993; Master Tours and Travei Corp. v. CA, 219 SeRA 321 1 March1993; Mobil Oil Phiis., Inc. v. eF l of Rizal, Branch V , 208 SeRA 523, 8 May 1992; and Araneta v. Perez, 117 PhiL 934 ,30 Ap ri l 1963; Golden Donuts, In c. v. NLRC, 379 Phil. 303, 19 j anuary 2000; Ynson v. CA , 327 Phi l. 191, 17 June 171996, citing World Machine EnterpriSes v. lAC, 192 SeRA 459, 20 December 1990; and United Housing Corp. v.Dayrit, 181 SCRA 285, 22 January 1990.

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    Only one motion for reconsideration by anyone party shall be allowed and entertained,save in exceptionally meritorious cases. No motion for reconsideration is allowed bv lawbut the parties may still fiie a Petition for Review of the decision with the C o ~ r t ofAppeals 4 =A certificate of finality may be issued after the lapse of the fIfteen (15) days and uponthe submission of a certification that no appeal or petition for review is pending with theCourt of Aopeais.Differences with AO 18:Section 14 is an exact reproduction of Section 7 of AO 18.

    SECTION 15. Executory nature of decision. Notwithstanding an appeal or petitionfor review of the decision/resolution/order of the Office of the President to theCourt of Appeals or Supreme Court the decision/resolution/oreier of the Office ofthe President is executory and the records will be remanded to the department oragency where the case originated, unless the Court of Appeals or the SupremeCourt issues an order staying the execution of the decision/resolution/ order.The decision of the OP is executory notwithstanding an appeal or petition for review tothe CA or SC and records shall be remanded to the department or agency where thecase originated .Moreover, this section provides that the decision of the OP will only be stayed by anorder issued by CA or SC staying the execution of the decision/resolution/order./ls a matter of policy, the Office will remand the records of the case to theagency/department of orig in within thirty (30) days from issuance of the decision, or if amotion for reconsideration is filed, t hen the period is counted from the date of issuanceof the resoiution.W ith respect to cases involving loca l govern ment officials , decisions of the Office of thePresident are final and executory.46 No motion for reconsideration is allowed by law butthe parties may still file a Petition for Review of the decision with the Court of Appeals 7

    CA 15 6 6 ? Iv. , G.R. No. _ 4 1 . L u Y 2 44 1 :; Se :. 68, R No. 7160.

    Execution Pending Appeal. - An appea l sha ll not prevent Q decision from becoming fina i or executory. Inerespondent sh all be considered as having been placed under preventive suspens ion during the pendency of anappeal in the event he wins such appeal. In the event the appeal results in an exonerat ion, he shall be pa id hissalary and such other emoluments during the pendency of the acoeaL.. . . .L.allngin v. CA , G.R. No. 1.54616. 12 Ju ly 2004In Lapid v. Court of Appeals, we held that it is a principle of statUtory co nstruction that where there are tw o

    statUtes that apply to a particular case that which wa s speaally intended for the said cas e must prevai l. Tne caseon hand invo ives i3 disciplinary action against an eiective local official. Tnus, the Loca l Government Code is th eapplicable law and must prevail over the Administrative Cooe which is of generai appiication. Further, the Loca i

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    Differences with AO 18:

    Section 15 is a new provision .SECTION 16. Withdrawal of appeal. An appeal maybe aI/owed to be withdrawn atany time prior to the promulgation of the decisioni resolution/order of the Office ;fthe President on the appeal, except when public interest is prejudiced thereby.Upon t 7e approval of the withdrawal of an appeal, the case sha/l stand as i noappeal had been taken.Genera Ruie:

    Exception : 1.

    An appeal maybe allowed to be withdrawn at any time

    Once the decision/resolution/order onhe Office of the President onthe appeal has been promulgated, or2. When pubii interest is prejudiced thereby.

    Upon the approval of the withdrawal of an appeal , the case shall stand as T no appealhad been taken.Differences with AO 18:Section 16 is a reproduction of Sec. 8 which provides for withdrawal of appea l.

    SECTION 17. Delegation of authority. (1) Unless otherwise ordered in writing bythe President, the Executive Secretary is authorized to decide and signdecisions/resolutions/orders in appealed cases. Where exigencies arise, theExecutive Secretary may in writing temporariiy designate the Deputy ExecutiveSecriitary for Legal Affairs or any Deputy Executive Secrerary ro dedde and signdecisions/resolutions/orders in appealed Gases.

    (2) Unless otherwise ordered in writing by the President or the ExecutiveSecretary, the Deputy Executive Secretary for Legal Affairs may sign resolutionsand orders, which: a) are interlocutory in nature; b) dismiss appeals fiied out oftime or over which the President has no jurisdiction; (c) dismiss appeals onmutual agreement of the parties, which have been withdrawn ; and d) declare adecision/resolution/order in an appealed case as final and/or executory andremanding the case to the relevant department or agency.Government Code of 1991 was en acted mu ch later than the Ad ministrative Code of 1987. In statutoryconstruction, all laws or parts thereo f which are inco ns istent w th the lat r law are repealed or modifiedaccordingi y.In sum, the decisions of the Offi ce of the Pres ident are final and e xecutory. No motion for reconsideration is

    allowed by law but the parti es ma y apoE31 he dec ision to the Court r Appeals. The appea i however does notst the execution of the de cision. Th us, the DILG Secreta ry may vaiidly move for its imm edi ate executi on.

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    This serves as the delegation of authority by the Presideni to the Executive Secretary todecide and sign decisions/resolutions/orders in appealed cases.The Executive Secretary is also authorized to temporariiy designate the DeputyExec , tive Secretary for Legal Affairs or any Deputy Executive Secretary to decide andsign decisions/resolutions/orders in appealed cases where exigencies arise . in effect, itis noi the Executive Secretary who is delegating authority, but the President; theExecutive Secretary merely determines when the authority of the Deputies may beexercised.The DESLA may also sign resolutions and orders, which:

    (a) are interlocutory in nature;(b) dismiss appeals filed out of time or over which ' the President has no

    jurisdiction;(c) dismiss appeals on mutual agreement of the parties , which have been

    withdrawn; and(d) declare a decision/resolution/order in an appealed case as final and/orexecutory and remand the case to the relevant department or agency.

    Differences with O 18:This is a new provision.

    SECTJON 18 Limitation on appeals. Appeals from decisions/resolutions/orders othe DeDar LlTIeni of Justice shall continue 'to be limited to those imiolving ' offensespunishable by reclusion perpetua to death in accordance with e No. 58 (s . 1993)

    This is a new provision which reiterates the limitaiion on ihe ngm to aopeal fromdecisions/resolutions/orders of the DOJ in iis investigations on criminal cases.appealed cases. The P will only entertain appeals involving offenses punishabie byreclusion perpetua to death.

    SECTJON 19 Application of the Rules of Court. The Rules of Court shall apply in asuppletory character whenever practicable and convenientSection 1g is a reproduction of Section 9 of AO 18.

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    SECTJON 20. Repealing ciause.AO No. 18 as amended, is hereby repealed, andany other executive order, ruie or regulation or any part thereof inconsistent withthis Administrative Order is hereby modified and/or amended accordingly.

    SECTiON. 21 Separabiiity clause. If any provision or part of this AdministrativeOrder is held invalid or unconstitutional the provisions not otherwise affectedshall remain valid and subsisting.

    SECTION 22. Effectivity clause This Administrative Order shall take effect llfteen(15) days from publication in a newspaper of general circulation .

    Administrative Order No. 22 A 22) became eTieCIIVe on 2 November 2011 , afterhaving been published in a newspaper of general circulation on 17 October 2011.Differences with AO 18:Sections 20, 2 and 22 penalnlng to Repealing Clause, Separability Clause andEffectivity clauses are similar to Sections 10 arid of AO 18.

    28 .

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    ABC CORPORATION,Appellant-versus-

    XYZ HOMES, INC.,Appellee.

    ~ f f i r e r ti t ~ r 5 i h e r r tof tt e ~ t J T l i p p i . m s

    majarniianlt

    a.p. CASE NO. 2306

    x

    DECISIONThis resolves m appeal Tiied by appellant ABC COl])oraiion from meDecision of me Housing and Land Use Regulatory Board (HLURB) dated 8 July2011 .After a careful study and thorough evaiuaiion oi the records of the case, misOffice is convinced of the findings of me HLURB. Thus, mis Office finds no cogent

    ,ason to depart Trom m assailed Decision. This Office hereby adopts by referencethe findings of fact and conclusions of law con; ined in me Decision of the HLURB, acopy of which is attached hereto as Annex A .W R ~ O R judgment appealed from is hereby AFFIRMED in toto

    S O O R D E ~ DManiia Phiiippines

    By authority of the President

    PAQUITO N. OCHOA, JR..

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    Reference to Source Materials in the Body of the Decision1. Constitution

    These are consolidated petitions on the Resolution dated 31 August 2006of the Commission on Elections (COMELEC) denying due course to aninitiative petition to amend the 1987 Constitution.The intervenors challenged the nature of the proposed changes asrevisions and not mere amendments as provided under Section 2, ArticleXVII of the 1987 Constitution.

    2. Constitutional ProceedingsThis distinction was intentional as shown by the following deliberations ofthe Constitutional Commission :xxx

    3. Session LawsCapitalize references to statutes, rules, administrative issuance andordinances. As a rule, spell out Constitution, legislative enactments,executive and administrative issuances.The constitutionality of the Indigeneous Peoples Rights Act was upheld bythe Court.The Lambino Group fiied a petition with the COMELEC to hold a plebiscitethat will ratify their initiative petition under Section 5(b) and c) and Section7 of Republic Act No. 6735 or the Initiative and Referendum Act (RA6735) .The Regional Trial Court found petitioner Felicito Abarquez guilty beyondreasonable doubt of five (5) counts of violations of Batas Pambansa Big.22 or the Bouncing Checks Law (BP 22).

    x x x for violation of Presidential Decree No . 115 or the Trust ReceiptsLaw (PO 115), in relation to Article 31 5(1 (b) of the Revised Penal Code,The GSIS was created in 1936 by Commonwealth Act No. 186.The two petitions before this Court seek to declare void Executive OrderNo .1 Creating the Phiiippine Truth Commission o 2 1 (EO 1), for beingunconstitutional.

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    4. CodesIn justifying the award of attorney's fees, the trial court invoked Article 2208(2) of the Civil Code which allows a court to award attorney's fees .Article 335 of the Revised Penal Code as amended by .Section 11 ofRepublic Act No. 7659 (RA 7659) was the law then applicable at the time ofthe rape.

    5. Executive and Administrative IssuancesOn 30 July 2010, President Aquino issued EO 1 pursuant to Section 31,Chapter 10, Title Ill , Book III of Executive Order No. 292 (EO 292).On 20 December 1994, respondent Newmon Philippines Incorporated(Newmont) fiied eight appiications for Financial or Technical Assistance(FT ) with the Central Office Technical Secretariat of the Mines andGeosciences Bureau (MGB) in Quezon City pursuant to Executive OrderNo. 279 (EO 279) and Department of Environment and Natural Resources(DENR) Administrative Order No. 63 (DAO 63), series of 1991 .x x x reducing the total area applied for to 81,000 he-::tares pursuant toSection 257 now Section 272) of DENR Administrative Order No. 96-40or the Revised Implementing Rules and Regulations of RA 7942.Contrary to the opinion of the Secretary of Justice in DOJ Opinion No. 98 ,Series of 1991, x x x.

    5. Case Reportsa. Cite cases by giving the surname of the opposing parties firstmentioned.

    In Fortich v. Corona, x x x

    b. Cite names of corporations, associations, business firms , andpartnerships in full. Words forming part of such names may beabbreviated , except the first word .In Commissioner of Internal Revenue v Procter nd Gamble Phil Mfg.Corp., the Court ruled that:In Allied Workers Assn of the Phils. v Republic Trading Corp . x x x

    c. Cite cases involving the Government of the Philippines and criminalcases as follows:

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    Republic v CarpinPeople v De Guzman

    d Cite cases involving public offif;ers asfollows :I. Where the person is named in an official capacity use the name

    o the person only.City o Manila v Subido

    Not: City o Manila v. Sub da in his capacity as Civil ServiceCommissioner

    Gonzales v. HechanovaNot: Gonzales v. Executive Secretary

    It will be recalled that in Kilosbayan Foundation v. Ermitaii Where the office is named use the complete title o the office

    Collector o Internal Revenue v. Tan Eng HongChirH o the Phil. Constabulary v Sabungan Bagong Silangan

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    niformCitations Footnote)1. ConstitutionIn the footnote, the Constitution is cited by reference to the article, sectionand paragraph. When the Constitution is no longer in force, enclose theyear when it took effect in parentheses .CONSTITUTION, Art. VII , Sec. 2.CONSTITUTION , 1935, Art. III, Sec. 1, par. 3.2 Constitutional ProceedingsCite the constitutional record and journal by reference to the volume inroman ; followed by the words Record or Journal; the page number; andthe date of deliberation in parentheses .II RECORD , CONSTITUTIONAL COMMISS ION 24 24 June 1986).II JOURNAL, CONSTITUTIONAL COMMISSION 24 24 June 1986).3. Session LawsRefer to the law followed by the year of effectivity in parentheses, and thespecific article or section.

    Republic Acts 1946-1972 27 July 987 t dateRepublic Act No . 4723 1966, Sec. 2.Batas Pambansa 23 July 1984 t 1 February 1986Batas Pambansa Big. 111 1981 , Sec. 1.Presidential Decrees 21 September 1972 t 20 February 1986Presidential Decree No . 828 1975), Sec. 3.Commonwealth Acts 935 t 1945Commonwealth Act No. 353 1938, Sec. 2.ct Numbers 1900 t 1934Act No . 2137 1912, Art. 3.

    Executive Orders 23 February 986 to 26 Juiy 1987Executive Order No. 292 1987.4. CodesCite the name of the particular code an d either:

    a. the specific article or section, if the provISions are numberedcontinuously;

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    b. the headings, from general to specific, followed by the particulararticle or section, if the provisions are not numberedcontinuously.When the code is no longer in force or has been subsequently revised , putthe year of effectivity in parentheses after the name of the code.CIVIL CODE, Art. 297.CIVIL CODE 1 889 , Art. 67.ADMINISTRATIVE CODE , Book IV , Title 1, Chapter 9, Sec . 29.

    5 Executive and dministrative IssuancesCite executive and administrative issuances by referring to the issuancefollowed by the year of effectivity in parentheses, and the specific article orsection.Executive OrdersExecutive Order No. 329 1950).ProclamationsProclamation No. 784 1961).dministrative OrdersAdministrative Order No. 21 1966).

    Presidential cts under Martial LawGeneral OrdersGeneral Order No. 39 1972).Letters of InstructionsLetter of Instruction NO .5 1972).Letters of AuthorityLetter of Authority No.1 1972).Other Executive IssuancesOpinions of the Secretary of JusticeSecretary of Justice Opi nion No. 271 , s. 1982.

    6 Rules and Regulations promulgated y administrative agenciesCite the Rules and Regulations by the name of the agency together withthe designation employed in the rules Administrative Order, Order,Circuiar, Bulletin , Rules and Regulations), serial number, year ofpromulgation in parentheses, and the section or paragraph.

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    Department of Environment and Natural Resources (Forestry,Administative Order No , 26 (1976,Labor Employment Service Regulation No, 3 (1966),

    7 ase ReportsFor cases published in the Philippine Reports: Cite the case title in italics,the volume; the short title Phil; the first page of the C:i.3e the page whersthe quoted text, if any, is found ; and the year of promulgation inparentheses,Concepcion v Paredes 42 Phil. 599, 607 (1921 ),n re Aguas 1 Phil. 1 (1901 ),For cases published in the Supreme Court Reports Annotated : Cite thecase title in italics, the docket number; the date of promulgation , thevolume of the SCRA; the first page of the case, and the page where thequoted text, if any, is found,People v, Suzuki G,R. No, 120670, 23 October 2003, 414 SCRA 43 47 .If the case is not yet published in the Philippine Reports or SCRA, cite thecase title, the docket number and the date of promulgation,Herce v, Municipality of Cabuyao, Laguna, G.R. No , 166645, 11November 2005,

    8. Rules of Cou'rtCite as a code ,R U ~ S OF COURT, Rule 130, Sec, 2, par. (a),RULES OF COURT (1940, Rule 19, Sec, 7, par. (b,

    9 ommentariesCite the author's name, title of the book, page where the quoted text isfound and the year of publication ,JOAQUIN G, BERNAS, S.J THE 1987 CONSTITUTION OF THE REPUBLIC OF THEPHILIPPINES : A COMMENTARY 768 (1996.

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    10 Repeating Citationsa. Use the word supra to identify a material previously cited on the same or

    preceding page. It should not be used to refer to statutes or constitutions .Concepcion v Paredes 42 Phil. 509 (1921 ).

    4 Concepcion v. Paredes supra at 601 .; Concepcion v. Paredes supra.b. When the title of the authority is given in the text, the footnote consists of thesource. When the same authority is repeated in the text, use supra.

    Petitioner invoked this Court's ruling in Concepcion v Paredes.

    Petitioner's reliance on Concepciorf is misplaced.

    142 Phil. 599 (1921 ).2 Supra.

    c. If more than one page intervenes between the citations, use supra andindicate the footnote number where the full citation can be found .

    17 Concepcion v Paredes, supra note 1, at 60 1.d. Use Id . when citing the immediately preceding footnote that has only oneauthority. Indicate any particular such as paragraph, seel ion 0 pagenumbers in which the subsequent citation varies from the Tonmer.

    1 Concepcion v. Paredes, 42 Phil. 599 (1921 ).2 .3 Id . at 601 .

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    niformstyletem Variants se for UniformityMultiple parties Complainant-appellees r Complainant-appelleescomplainants-appellees

    Respondent-appellants or Respondent-appellantsrespondents-appellantsAddressing the parties the appellant r appellantappellant,the petitioner r petitionerpetitionerCapitalizing parties The judge gave petitioner he judge gave petitionerrThe judge gave Petitioner [capitalize only if at start ofthe sentence, e.g.

    Petitioner submitted hisReply.]Date 16 May 2011 r 16 May 2 11May 16, 2011 [use other formats only if adirect quotelArchaic words Herein, herewith, thereat, Avoidsaid, such, aforesaid, [Some are fine in properwherein context - therefore,wherefore, hence, thus]

    The appellant considered The appellant consideredsuch claim the claim rThe appellant consideredthe claim of the appelleeThe-herein resolution The attached reso lu tionVerily AvoidThru ThroughCourt references the court a quo The lower court

    The RTCIn the case at bar, In the instant caseIn the present caseDocument reference DecisIo(l or decision Capitalize if reference isResolution or resolution made to an actualComplaint or complaint documentComment or comment I

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    Office Reference This Office orWe Our Us This OfficeAgency Reference (hereinafter referred to as (HLURB)HLURB)(HLURB, for brevity) or(HLURB)( HLURB )

    II