text:
January-2014 Jurisprudence
A.C. No. 10135, January 15, 2014 - EDGARDO AREOLA, Complainant, v. ATTY. MARIA VILMA MENDOZA, Respondent.
A.C. No. 5581, January 14, 2014 - ROSE BUNAGAN-BANSIG, Complainant, v. ATTY. ROGELIO JUAN A. CELERA, Respondent.
A.M. No. P-12-3043, January 15, 2014 - (Formerly OCA I.P.I. No. 08-2953-P] - ATTY. MARCOS R. SUNDIANG, Complainant, v. ERLITO DS. BACHO, Sheriff IV, Regional Trial Court, Branch 124, Caloocan City, Respondent.
A.M. No. RTJ-14-2367, January 13, 2014 - (Formerly OCA I.P.I. No. 12-3879-RTJ) - SR. REMY ANGELA JUNIO, SPC and JOSEPHINE D. LORICA, Complainants, v. JUDGE MARIVIC A. CACATIAN-BELTRAN, BRANCH 3, REGIONAL TRIAL COURT TUGUEGARAO CITY, CAGAYAN, Respondent.
G.R. No. 160600, January 15, 2014 - DOMINGO GONZALO, Petitioner, v. JOHN TARNATE, JR., Respondent.
G.R. No. 161106, January 13, 2014 - WORLDWIDE WEB CORPORATION and CHERRYLL L. YU, Petitioners, v. PEOPLE OF THE PHILIPPINES and PHILIPPINE LONG DISTANCE TELEPHONE COMPANY, Respondents.; G.R. No. 161266 - PLANET INTERNET CORP.,Petitioner, v. PHILIPPINE LONG DISTANCE TELEPHONE COMPANY, Respondent.
G.R. No. 164246, January 15, 2014 - HERMINIA ACBANG, Petitioner, v. HON. JIMMY H.F. LUCZON, JR., PRESIDING JUDGE, REGIONAL TRIAL COURT, BRANCH 01, SECOND JUDICIAL REGION, TUGUEGARAO CITY, CAGAYAN, and SPOUSES MAXIMO LOPEZ and HEIDI L. LOPEZ, Respondents.
G.R. No. 164985, January 15, 2014 - FIRST UNITED CONSTRUCTORS CORPORATION and BLUE STAR CONSTRUCTION CORPORATION, Petitioners, v. BAYANIHAN AUTOMOTIVE CORPORATION, Respondent.
G.R. No 166995, January 13, 2014 - DENNIS T. VILLAREAL, Petitioner, v. CONSUELO C. ALIGA, Respondent.
G.R. No.172551, January 15, 2014 - LAND BANK OF THE PHILIPPINES, Petitioner, v. YATCO AGRICULTURAL ENTERPRISES, Respondent.
G.R. No. 176043, January 15, 2014 - SPOUSES BERNADETTE and RODULFO VILBAR, Petitioners, v. ANGELITO L. OPINION, Respondent.
G.R. No. 176439, January 15, 2014 - THE PRESIDENT OF THE CHURCH OF JESUS CHRIST OF LATTER DAY SAINTS, Petitioner, v. BTL CONSTRUCTION CORPORATION, Respondent.; G.R. No. 176718 - BTL CONSTRUCTION CORPORATION,Petitioner, v. THE PRESIDENT OF THE MANILA MISSION OF THE CHURCH OF JESUS CHRIST OF LATTER DAY SAINTS and BPI-MS INSURANCE CORPORATION, Respondents.
G.R. No. 178564, January 15, 2014 - INC. SHIPMANAGEMENT, INC., CAPTAIN SIGFREDO E. MONTERROYO AND/OR INTERORIENT NAVIGATION LIMITED, Petitioners, v. ALEXANDER L. MORADAS, Respondent.
G.R. No. 178564, January 15, 2014 : CONCURRING AND DISSENTING OPINION - Brion, J. : INC. SHIPMANAGEMENT, INC., CAPTAIN SIGFREDO E. MONTERROYO AND/OR INTERORIENT NAVIGATION LIMITED, Petitioners, v. ALEXANDER L. MORADAS, Respondent.
G.R. No. 183015, January 15, 2014 - REPUBLIC OF THE PHILIPPINES, represented by THE SECRETARY OF THE DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (DPWH), Petitioner, v. TETRO ENTERPRISES, INCORPORATED, Respondent.
G.R. No. 183204, January 13, 2014 - THE METROPOLITAN BANK AND TRUST COMPANY, Petitioner, v. ANA GRACE ROSALES AND YO YUK TO, Respondents.
G.R. No. 183860, January 15, 2014 - RODOLFO LABORTE and PHILIPPINE TOURISM AUTHORITY, Petitioners, v. PAGSANJAN TOURISM CONSUMERS COOPERATIVE and LELIZA S. FABRICIO, WILLIAM BASCO, FELICIANO BASCO, FREDIE BASCO, ROGER MORAL NIDA ABARQUEZ, FLORANTE MUNAR, MARY JAVIER, MARIANO PELAGIO ALEX EQUIZ, ALEX PELAGIO ARNOLD OBIEN, EDELMIRO ABAQUIN, ARCEDO MUNAR, LIBRADO MALIWANAG, OSCAR LIWAG, OSCAR ABARQUEZ, JOEL BALAGUER, LIZARDO MUNAR, ARMANDO PANCHACOLA, MANUEL SAYCO, EDWIN MATIBAG, ARNEL VILLAGRACIA, RODOLFO LERON, ALFONSO ABANILLA, SONNY LAVA, AND DENNIS BASCO, Respondents.
G.R. No. 183918, January 15, 2014 - FRANCISCO LIM, Petitioner, v. EQUITABLE PCI BANK, now known as the BANCO DE ORO UNIBANK, INC.,* Respondent.
G.R. No. 185798, January 13, 2014 - FIL-ESTATE PROPERTIES, INC. AND FIL-ESTATE NETWORK INC., Petitioners, v. SPOUSES CONRADO AND MARIA VICTORIA RONQUILLO, Respondents.
G.R. No. 185922, January 15, 2014 - HEIRS OF DR. MARIANO FAVIS SR. represented by their co-heirs and Attorneys-in-Fact MERCEDES A. FAVIS and NELLY FAVIS- VILLAFUERTE, Petitioners, v. JUANA GONZALES, her son MARIANO G. FAVIS, MA. THERESA JOANA D. FAVIS, JAMES MARK D. FAVIS, all minors represented herein by their parents SPS. MARIANO FAVIS and LARCELITA D. FAVIS, Respondents.
G.R. No. 186063, January 15, 2014 - PHILIPPINE NATIONAL BANK, Petitioner, v. SAN MIGUEL CORPORATION, Respondent.
G.R. No. 190106, January 15, 2014 - MAGDALENA T. VILLASI, Petitioner, v. FILOMENO GARCIA, substituted by his heirs, namely, ERMELINDA H. GARCIA, LIZA GARCIA-GONZALEZ, THERESA GARCIA-TIANGSON, MARIVIC H. GARCIA, MARLENE GARCIA-MOMIN, GERARDO H. GARCIA, GIDEON H. GARCIA and GENEROSO H. GARCIA, and ERMELINDA H. GARCIA, Respondents.
G.R. No. 190928, January 13, 2014 - TEAM ENERGY CORPORATION (formerly MIRANT PAGBILAO CORP.), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
G.R. No. 191498, January 15, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. MINDANAO II GEOTHERMAL PARTNERSHIP, Respondent.
G.R. No. 191555, January 20, 2014 - UNION BANK OF THE PHILIPPINES, Petitioner, v. DEVELOPMENT BANK OF THE PHILIPPINES, Respondent.
G.R. No. 192034, January 13, 2014 - ALPHA SHIP MANAGEMENT CORPORATION/JUNEL M CHAN and/or CHUO-KAIUN COMPANY, LIMITED, Petitioners, v. ELEOSIS V. CALO, Respondent.
G.R. No. 192371, January 15, 2014 - LAND BANK OF THE PHILIPPINES, Petitioner, v. EMMANUEL OÑATE, Respondent.
G.R. No. 193517, January 15, 2014 - THE HEIRS OF VICTORINO SARILI, NAMELY: ISABEL A. SARILI,* MELENCIA** S. MAXIMO, ALBERTO A. SARILI, IMELDA S. HIDALGO, all herein represented by CELSO A. SARILI, Petitioners, v. PEDRO F. LAGROSA, represented in this act by his Attorney-in-Fact LOURDES LABIOS MOJICA, Respondent.
G.R. No. 193986, January 15, 2014 - EASTERN SHIPPING LINES INC., Petitioner, v. BPI/MS INSURANCE CORP. and MITSUI SUM TOMO INSURANCE CO. LTD., Respondents.
G.R. No. 195064, January 15, 2014 - NARI K. GIDWANI, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 196047, January 15, 2014 - LEPANTO CONSOLIDATED MINING CORPORATION, Petitioner, v. BELIO ICAO, Respondent.
G.R. No. 196156, January 15, 2014 - VISAYAS COMMUNITY MEDICAL CENTER (VCMC), Formerly known as METRO CEBU COMMUNITY HOSPITAL (MCCH), Petitioner, v. ERMA YBALLE, NELIA ANGEL, ELEUTERIA CORTEZ and EVELYN ONG, Respondents.
G.R. No. 196171, January 15, 2014 - RCBC CAPITAL CORPORATION, Petitioner, v. BANCO DE ORO UNIBANK, INC. (now BDO UNIBANK, INC.), Respondent.; G.R. No. 199238 - BANCO DE ORO UNIBANK, INC., Petitioner, v. COURT OF APPEALS and RCBC CAPITAL CORPORATION, Respondents.; G.R. No. 200213 - BANCO DE ORO UNIBANK, INC., Petitioner, v. RCBC CAPITAL CORPORATION and THE ARBITRAL TRIBUNAL IN ICC ARBITRATION REF. NO. 13290/MS/JEM AND/OR RICHARD IAN BARKER, NEIL KAPLAN AND SANTIAGO KAPUNAN, in their official capacity as Members of THE ARBITRATION TRIBUNAL, Respondents.
G.R. No. 197760, January 13, 2014 - TEAM ENERGY CORPORATION (Formerly MIRANT PAGBILAO CORPORATION), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
G.R. Nos. 198729-30, January 15, 2014 - CBK POWER COMPANY LIMITED, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
G.R. No. 199226, January 15, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ROEL VERGARA y CLAVERO, Accused-Appellant.
G.R. No. 200304, January 15, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DONALD VASQUEZ y SANDIGAN @ "DON," Accused-Appellant,
G.R. No. 201092, January 15, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOEL AQUINO y CENDANA @ "AKONG," Accused-Appellant.
G.R. No. 203028, January 15, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOSELITO BERAN y ZAPANTA @ "Jose", Accused-Appellant.
UDK No. 14817, January 13, 2014 - IN THE MATTER OF THE PETITION FOR HABEAS CORPUS OF MINOR SHANG KO VINGSON YU SHIRLY [email protected] SHIRLY VINGSON DEMAISIP, Petitioner, v. JOVY CABCABAN, Respondent.
G.R. No. 188747, January 29, 2014 - MANILA WATER COMPANY, Petitioner, v. CARLITO DEL ROSARIO, Respondent.
G.R. No. 191189, January 29, 2014 - MANLAR RICE MILL, INC., Petitioner, v. LOURDES L. DEYTO, DOING BUSINESS UNDER THE TRADE NAME "J.D. GRAINS CENTER" AND JENNELITA DEYTO ANG, A.K.A. "JANET ANG," Respondents.
G.R. No. 188653, January 29, 2014 - LITO LOPEZ, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 178184, January 29, 2014 - GRAND ASIAN SHIPPING LINES, INC., EDUARDO P. FRANCISCO AND WILLIAM HOW, Petitioners, v. WILFREDO GALVEZ, JOEL SALES, CRISTITO GRUTA, DANILO ARGUELLES, RENATO BATAYOLA, PATRICIO FRESMILLO,* JOVY NOBLE, EMILIO DOMINICO, BENNY NILMAO, AND JOSE AUSTRAL, Respondents.
A.M. No. P–13–3171 (formerly A.M. OCA IPI No. 11–11–116–MeTC), January 28, 2014 - RE: HABITUAL TARDINESS OF CESAR E. SALES, CASH CLERK III, METROPOLITAN TRIAL COURT, OFFICE OF THE CLERK OF COURT, MANILA.
G.R. No. 179367, January 29, 2014 - UNILEVER PHILIPPINES, INC., Petitioner, v. MICHAEL TAN A.K.A. PAUL D. TAN, Respondent.
A.C. No. 9872, January 28, 2014 - NATIVIDAD P. NAVARRO AND HILDA S. PRESBITERO, Complainants, v. ATTY. IVAN M. SOLIDUM, JR., Respondent.
G.R. No. 159926, January 20, 2014 - PINAUSUKAN SEAFOOD HOUSE, ROXAS BOULEVARD, INC., Petitioner, v. FAR EAST BANK & TRUST COMPANY, NOW BANK OF THE PHILIPPINE ISLANDS AND HECTOR IL. GALURA, Respondents.
A.M. No. P–12–3069, January 20, 2014 - ATTY. VIRGILIO P. ALCONERA, Complainant, v. ALFREDO T. PALLANAN, Respondent.
G.R. No. 202122, January 15, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff–Appellee, v. BERNABE PAREJA Y CRUZ, Accused–Appellant.
G.R. No. 189618, January 15, 2014 - RIVELISA REALTY, INC., REPRESENTED BY RICARDO P. VENTURINA, Petitioner, v. FIRST STA. CLARA BUILDERS CORPORATION, REPRESENTED BY RAMON A. PANGILINAN, AS PRESIDENT, Respondent.
G.R. No. 186439, January 15, 2014 - UNIVERSAL ROBINA SUGAR MILLING CORPORATION AND RENE CABATI, Petitioners, v. FERDINAND ACIBO, ROBERTO AGUILAR, EDDIE BALDOZA, RENE ABELLAR, DIOMEDES ALICOS, MIGUEL ALICOS, ROGELIO AMAHIT, LARRY AMASCO, FELIPE BALANSAG, ROMEO BALANSAG, MANUEL BANGOT, ANDY BANJAO, DIONISIO BENDIJO, JR., JOVENTINO BROCE, ENRICO LITERAL, RODGER RAMIREZ, BIENVENIDO RODRIGUEZ, DIOCITO PALAGTIW, ERNIE SABLAN, RICHARD PANCHO, RODRIGO ESTRABELA, DANNY KADUSALE AND ALLYROBYL OLPUS, Respondents.
G.R. No. 196435, January 29, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff?Appellee, v. JOEL CRISOSTOMO Y MALLIAR, Accused?Appellant.
G.R. No. 185922, January 15, 2014 - HEIRS OF DR. MARIANO FAVIS, SR., REPRESENTED BY THEIR CO?HEIRS AND ATTORNEYS?IN?FACT MERCEDES A. FAVIS AND NELLY FAVIS?VILLAFUERTE, Petitioners, v. JUANA GONZALES, HER SON MARIANO G. FAVIS, MA. THERESA JOANA D. FAVIS, JAMES MARK D. FAVIS, ALL MINORS REPRESENTED HEREIN BY THEIR PARENTS, SPS. MARIANO FAVIS AND LARCELITA D. FAVIS, Respondents.
G.R. No. 161308, January 15, 2014 - RICARDO MEDINA, JR. Y ORIEL, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 201156, January 29, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff–Appellee, v. JOSELITO MORATE Y TARNATE, Accused–Appellant.
G.R. No. 186622, January 22, 2014 - PEBLIA ALFARO AND THE HEIRS OF PROSPEROUS ALFARO, NAMELY: MARY ANN PEARL ALFARO & ROUSLIA ALFARO, Petitioners, v. SPOUSES EDITHO AND HERA DUMALAGAN, SPOUSES CRISPIN AND EDITHA DALOGDOG, ET. AL., Respondents.
G.R. No. 156407, January 15, 2014 - THELMA M. ARANAS, Petitioner, v. TERESITA V. MERCADO, FELIMON V. MERCADO, CARMENCITA M. SUTHERLAND, RICHARD V. MERCADO, MA. TERESITA M. ANDERSON, AND FRANKLIN L. MERCADO, Respondents.
G.R. No. 173188, January 15, 2014 - THE CONJUGAL PARTNERSHIP OF THE SPOUSES VICENTE CADAVEDO AND BENITA ARCOY-CADAVEDO (BOTH DECEASED), SUBSTITUTED BY THEIR HEIRS, NAMELY: HERMINIA, PASTORA, HEIRS OF FRUCTUOSA, HEIRS OF RAQUEL, EVANGELINE, VICENTE, JR., AND ARMANDO, ALL SURNAMED CADAVEDO, Petitioners, v. VICTORINO (VIC) T. LACAYA, MARRIED TO ROSA LEGADOS, Respondents.
G.R. No. 178564, January 15, 2014 - INC SHIPMANAGEMENT, INC., CAPTAIN SIGFREDO E. MONTERROYO AND/OR INTERORIENT NAVIGATION LIMITED, Petitioners, v. ALEXANDER L. MORADAS, Respondent.
G.R. No. 194612, January 27, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. FLORO MANIGO Y MACALUA, Accused-Appellant.
G.R. No. 192479, January 27, 2014 - DIONES BELZA, Petitioner, v. DANILO T. CANONERO, ANTONIO N. ESQUIVEL AND CEZAR I. BELZA, Respondents.
G.R. No. 201860, January 22, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MARCELINO DADAO, ANTONIO SULINDAO, EDDIE MALOGSI (DECEASED) AND ALFEMIO MALOGSI,* Accused-Appellants.
G.R. No. 163753, January 15, 2014 - DR. ENCARNACION C. LUMANTAS, M.D., Petitioner, v. HANZ CALAPIZ, REPRESENTED BY HIS PARENTS, HILARIO CALAPIZ, JR. AND HERLITA CALAPIZ, Respondent.
G.R. No. 200804, January 22, 2014 - A.L. ANG NETWORK, INC., Petitioner, v. EMMA MONDEJAR, ACCOMPANIED BY HER HUSBAND, EFREN MONDEJAR, Respondent.
G.R. No. 162365, January 15, 2014 - ROBERTO R. DAVID, Petitioner, v. EDUARDO C. DAVID, Respondent.
G.R. No. 198804, January 22, 2014 - CARLITO VALENCIA Y CANDELARIA, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.
G.R. No. 160758, January 15, 2014 - DEVELOPMENT BANK OF THE PHILIPPINES, Petitioner, v. GUARIÑA AGRICULTURAL AND REALTY DEVELOPMENT CORPORATION, Respondent.
G.R. No. 184045, January 22, 2014 - SPOUSES NICASIO C. MARQUEZ AND ANITA J. MARQUEZ, Petitioners, v. SPOUSES CARLITO ALINDOG AND CARMEN ALINDOG, Respondents.
G.R. No. 173540, January 22, 2014 - PEREGRINA MACUA VDA. DE AVENIDO, Petitioner, v. TECLA HOYBIA AVENIDO, Respondent.
G.R. No. 170701, January 22, 2014 - RALPH P. TUA, Petitioner, v. HON. CESAR A. MANGROBANG, PRESIDING JUDGE, BRANCH 22, REGIONAL TRIAL COURT, IMUS, CAVITE; AND ROSSANA HONRADO-TUA, Respondents.
A.M. No. RTJ-11-2287 (Formerly OCA I.P.I. No. 11-3640-RTJ), January 22, 2014 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. HON. CADER P. INDAR, AL HAJ, PRESIDING JUDGE AND ABDULRAHMAN D. PIANG, PROCESS SERVER, BRANCH 14, BOTH OF THE REGIONAL TRIAL COURT, BRANCH 14, COTABATO CITY, Respondents.
A.M. No. P-12-3043 [Formerly OCA I.P.I. No. 08-2953-P], January 15, 2014 - ATTY. MARCOS R. SUNDIANG, Complainant, v. ERLITO DS. BACHO, SHERIFF IV, REGIONAL TRIAL COURT, BRANCH 124, CALOOCAN CITY, Respondent.
A.M. No. P-08-2574 (Formerly A.M. OCA IPI No. 08-2748-P), January 22, 2014 - RAUL K. SAN BUENAVENTURA, Complainant, v. TIMOTEO A. MIGRIÑO, CLERK OF COURT III, METROPOLITAN TRIAL COURT, BRANCH 69, PASIG CITY, Respondent.
A.C. No. 8644 [Formerly CBD Case No. 11-2908], January 22, 2014 - AIDA R. CAMPOS, ALISTAIR R. CAMPOS AND CHARMAINE R. CAMPOS, Complainants, v. ATTY. ELISEO M. CAMPOS, Respondent.
A.M. No. P-13-3141 [Formerly OCA I.P.I. No. 08-2875-P], January 21, 2014 - ATTY. RHEA R. ALCANTARA-AQUINO, Complainant, v. MYLENE H. DELA CRUZ, CLERK III, OFFICE OF THE CLERK OF COURT, REGIONAL TRIAL COURT, SANTA CRUZ, LAGUNA, Respondent.
A.M. No. P-05-2051, January 21, 2014 - OFFICE OF THE COURT ADMINISTRATOR, Complainant, v. ATTY. MONA LISA A. BUENCAMINO, CLERK OF COURT IV, DAVID E. MANIQUIS, CLERK OF COURT III, AND CIELITO M. MAPUE, SHERIFF III, ALL OF THE OFFICE OF THE CLERK OF COURT, METROPOLITAN TRIAL COURT, CALOOCAN CITY, Respondents.; A.M. No. 05-4-118-MeTC - RE: REPORT ON THE FINANCIAL AUDIT CONDUCTED IN THE METROPOLITAN TRIAL COURT, OFFICE OF THE CLERK OF COURT, CALOOCAN CITY
G.R. No. 183880, January 20, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TOLEDO POWER, INC., Respondent.
G.R. No. 180972, January 20, 2014 - JONAS MICHAEL R. GARZA, Petitioner, v. COCA-COLA BOTTLERS PEREZ, AND PHILIPPINES, INC. CHRISTINE BANAL/ CALIXTO MANAIG, Respondents.
G.R. No. 192034, January 13, 2014 - ALPHA SHIP MANAGEMENT CORPORATION/JUNEL M. CHAN AND/OR CHUO-KAIUN COMPANY, LIMITED, Petitioners, v. ELEOSIS V. CALO, Respondent.
G.R. No. 176439, January 15, 2014 - THE PRESIDENT OF THE CHURCH OF JESUS CHRIST OF LATTER DAY SAINTS, Petitioner, v. BTL CONSTRUCTION CORPORATION, RESPONDENT.; G.R. No. 176718 - BTL CONSTRUCTION CORPORATION, Petitioner, v. THE PRESIDENT OF THE MANILA MISSION OF THE CHURCH OF JESUS CHRIST OF LATTER DAY SAINTS AND BPI-MS INSURANCE CORPORATION, Respondents.
G.R. No. 185798, January 13, 2014 - FIL-ESTATE PROPERTIES, INC. AND FIL-ESTATE NETWORK, INC., Petitioners, v. SPOUSES CONRADO AND MARIA VICTORIA RONQUILLO, Respondents.
G.R. No. 201011, January 27, 2014 - THERESITA, JUAN, ASUNCION, PATROCINIA, RICARDO, AND GLORIA, ALL SURNAMED DIMAGUILA, Petitioners, v. JOSE AND SONIA A. MONTEIRO, Respondents.
G.R. No. 187973, January 20, 2014 - LZK HOLDINGS AND DEVELOPMENT CORPORATION, Petitioner, v. PLANTERS DEVELOPMENT BANK, Respondent.
G.R. No. 196231, January 28, 2014 - EMILIO A. GONZALES III, Petitioner, v. OFFICE OF THE PRESIDENT OF THE PHILIPPINES, ACTING THROUGH AND REPRESENTED BY EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR., SENIOR DEPUTY EXECUTIVE SECRETARY JOSE AMOR M. AMORANDO, OFFICER-IN-CHARGE - OFFICE OF THE DEPUTY EXECUTIVE SECRETARY FOR LEGAL AFFAIRS, ATTY. RONALDO A. GERON, DIR. ROWENA TURINGAN-SANCHEZ, AND ATTY. CARLITO D. CATAYONG, Respondents.; G.R. No. 196232 - WENDELL BARRERAS-SULIT, Petitioner, v. ATTY. PAQUITO N. OCHOA, JR., IN HIS CAPACITY AS EXECUTIVE SECRETARY, OFFICE OF THE PRESIDENT, ATTY. DENNIS F. ORTIZ, ATTY. CARLO D. SULAY AND ATTY. FROILAN D. MONTALBAN, JR., IN THEIR CAPACITIES AS CHAIRMAN AND MEMBERS OF OFFICE OF MALACAÑANG LEGAL AFFAIRS, Respondents.
G.R. No. 200304, January 15, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. DONALD VASQUEZ Y SANDIGAN @ "DON," Accused-Appellant.
G.R. No. 201092, January 15, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOEL AQUINO Y CENDANA @ "AKONG," Accused-Appellant.
G.R. No. 203028, January 15, 2014 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JOSELITO BERAN Y ZAPANTA @ "JOSE", Respondents.
G.R. No. 193986, January 15, 2014 - EASTERN SHIPPING LINES, INC., Petitioner, v. BPI/MS INSURANCE CORP., AND MITSUI SUMITOMO INSURANCE CO., LTD., Respondents.
G.R. No. 190106, January 15, 2014 - MAGDALENA T. VILLASI, Petitioner, v. SPOUSES FILOMENO GARCIA AND ERMELINDA HALILI-GARCIA, Respondents.
G.R. No. 183918, January 15, 2014 - FRANCISCO LIM, Petitioner, v. EQUITABLE PCI BANK, NOW KNOWN AS THE BANCO DE ORO UNIBANK, INC.,* Respondents.
G.R. No. 183860, January 15, 2014 - RODOLFO LABORTE AND PHILIPPINE TOURISM AUTHORITY, Petitioners, v. PAGSANJAN TOURISM CONSUMERS' COOPERATIVE AND LELIZA S. FABRICIO, WILLIAM BASCO, FELICIANO BASCO, FREDIE BASCO, ROGER MORAL, NIDA ABARQUEZ, FLORANTE MUNAR, MARY JAVIER, MARIANO PELAGIO, ALEX EQUIZ, ALEX PELAGIO, ARNOLD OBIEN, EDELMIRO ABAQUIN, ARCEDO MUNAR, LIBRADO MALIWANAG, OSCAR LIWAG, OSCAR ABARQUEZ, JOEL BALAGUER, LIZARDO MUNAR, ARMANDO PANCHACOLA, MANUEL SAYCO, EDWIN MATIBAG, ARNEL VILLAGRACIA, RODOLFO LERON, ALFONSO ABANILLA, SONNY LAVA, AND DENNIS BASCO, Respondents.
G.R. No. 183015, January 15, 2014 - REPUBLIC OF THE PHILIPPINES, REPRESENTED BY THE SECRETARY OF THE DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS (DPWH), Petitioner v. TETRO ENTERPRISES, INCORPORATED, Respondent.
G.R. No. 172551, January 15, 2014 - LAND BANK OF THE PHILIPPINES, Petitioner, v. YATCO AGRICULTURAL ENTERPRISES, Respondent.
UDK No. 14817, January 13, 2014 - IN THE MATTER OF THE PETITION FOR HABEAS CORPUS OF MINOR SHANG KO VINGSON YU SHIRLY VINGSON @ SHIRLY VINGSON DEMAISIP, Petitioner, v. JOVY CABCABAN, Respondent.
A.M. No. RTJ-14-2367 (formerly OCA I.P.I. No. 12-3879-RTJ), January 13, 2014 - SR. REMY ANGELA JUNIO, SPC AND JOSEPHINE D. LORICA, Complainants, v. JUDGE MARIVIC A. CACATIAN-BELTRAN, BRANCH 3, REGIONAL TRIAL COURT, TUGUEGARAO CITY, CAGAYAN, Respondent.
G.R. No. 166995, January 13, 2014 - DENNIS T. VILLAREAL, Petitioner, v. CONSUELO C. ALIGA, Respondent.
G.R. No. 161106, January 13, 2014 - WORLDWIDE WEB CORPORATION AND CHERRYLL L. YU, Petitioners, v. PEOPLE OF THE PHILIPPINES AND PHILIPPINE LONG DISTANCE TELEPHONE COMPANY, Respondents.; G.R. NO. 161266 - PLANET INTERNET CORP., Petitioner, v. PHILIPPINE LONG DISTANCE TELEPHONE COMPANY, Respondent.
G.R. No. 193517, January 15, 2014 - THE HEIRS OF VICTORINO SARILI, NAMELY: ISABEL A. SARILI,* MELENCIA** S. MAXIMO, ALBERTO A. SARILI, IMELDA S. HIDALGO, ALL HEREIN REPRESENTED BY CELSO A. SARILI, Petitioners, v. PEDRO F. LAGROSA, REPRESENTED IN THIS ACT BY HIS ATTORNEY-IN-FACT, LOURDES LABIOS MOJICA, Respondent.
G.R. No. 163109, January 22, 2014 - MARICHU G. EJERA, Petitioner, v. BEAU HENRY L. MERTO AND ERWIN VERGARA, Respondents.
Philippine Supreme Court Jurisprudence > Year 2014 > January 2014 Decisions > G.R. No. 183880, January 20, 2014 - COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TOLEDO POWER, INC., Respondent.:
G.R. No. 183880, January 20, 2014
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. TOLEDO POWER, INC., Respondent.
PERALTA, J.:
This resolves the Petition for Review on Certiorari under Rule 45 of the Rules of Court seeking the reversal of the Court of Tax Appeals (CTA) En Banc Decision1 dated May 7, 2008, and Resolution2 dated July 18, 2008.
The pertinent facts, as narrated by the CTA First Division, are as follows:chanRoblesVirtualawlibrary
Petitioner (herein respondent Toledo Power, Inc.) is a general partnership duly organized and existing under Philippine laws, with principal office at Sangi, Toledo City, Cebu. It is principally engaged in the business of power generation and subsequent sale thereof to the National Power Corporation (NPC), Cebu Electric Cooperative III (CEBECO), Atlas Consolidated Mining and Development Corporation, Atlas Fertilizer Corporation and Cebu Industrial Park Development, Inc., and is registered with the Bureau of Internal Revenue (BIR) as a Value Added Tax taxpayer in accordance with Section 236 of the National Internal Revenue Code (NIRC) with Tax Identification No. 003-883-626-VAT and BIR Certificate of Registration bearing RDO Control No. 94-083-000300.
On June 20, 2002, petitioner filed an application with the Energy Regulatory Commission (ERC) for the issuance of a Certificate of Compliance pursuant to the Implementing Rules and Regulations of R.A. 9136, otherwise known as the "Electric Power Industry Reform Act of 2007" (EPIRA).
On October 25, 2001, petitioner filed with the BIR Revenue District Office (RDO) No. 83 at Toledo City, Province of Cebu, its Quarterly VAT Return for the third quarter of 2001, declaring among others, the following:chanRoblesVirtualawlibrary
Zero-rated Sales/Receipts
P 143,000,032.37
Taxable Sales-Sale of Scrap/Others
Output Tax
Less: Input Tax
On Domestic Purchases
On Importation of Goods
Total Available Input Tax
Excess Input Tax & Overpayment
P 5,973,827.69
However, an amended Quarterly VAT Return for the same quarter of 2001 was filed on November 22, 2001. The amended return shows unutilized input VAT credits of P5,909,588.96 arising from petitioner's taxable purchases for the third quarter of 2001 and the following other information:chanRoblesVirtualawlibrary
Thus, for the third quarter of 2001, petitioner allegedly has unutilized input VAT in the total amount of P5,909,588.96 on its domestic purchase of taxable goods and services and importation of goods, which purchases and importations are all attributable to its zero-rated sale of power generation services to NPC, CEBECO, Atlas Consolidated Mining and Development Corporation, Atlas Fertilizer Corporation and Cebu Industrial Park Development, Inc. Said input VAT of P5,909,588.96 paid by petitioner on its domestic purchase of goods and services for the third quarter of 2001 allegedly remained unutilized against output VAT liability in said period or even in subsequent matters.
On January 25, 2002, petitioner filed with the BIR RDO No. 83 at Toledo City, Province of Cebu, its Quarterly VAT Return for the fourth quarter of 2001 declaring, among others, the following:chanRoblesVirtualawlibrary
Thus, petitioner allegedly had an excess input VAT credits of P3,219,781.31 for the fourth quarter of 2001 which remained unutilized against output VAT liability in said period or even in the subsequent quarters.
For the third and fourth quarters of 2001, petitioner incurred and accumulated input VAT from its domestic purchase of goods and services, which are all attributable to its zero-rated sales of power generation services to NPC, CEBECO, Atlas Consolidated Mining and Development Corporation, Atlas Fertilizer Corporation and Cebu Industrial Park Development Inc., in the total amount of P9,129,370.27. Said excess and unutilized input VAT was allegedly not utilized against any output VAT liability in the subsequent quarters nor carried over to the succeeding taxable quarters.
On September 30, 2003, pursuant to the procedure prescribed in Revenue Regulations No. 7-95, as amended, petitioner filed with the BIR RDO No. 83, an administrative claim for refund or unutilized input VAT for the third and fourth quarter of 2001 in the amounts of P5,909,588.96 and P3,219,781.31, respectively, or the aggregate amount of P9,129,370.27.
Respondent (herein petitioner Commissioner of Internal Revenue) has not ruled upon petitioner's administrative claim and in order to preserve its right to file a judicial claim for the refund or issuance of a tax credit certificate of its unutilized input VAT, petitioner filed a Petition for Review to suspend the running of the two-year prescriptive period under Section 112(D) of the 1997 NIRC and Section 4.106-2(c) of Revenue Regulations No. 7-95, as amended. On October 24, 2003, petitioner filed a Petition for Review for the refund or issuance of a tax credit certificate in the amount of P5,909,588.96 for the third quarter of 2001, docketed as CTA Case No. 6805 and, on January 22, 2004, filed another Petition for Review for the refund or issuance of tax credit certificate in the amount of P3,219,781.31 for the fourth quarter of 2001, docketed as CTA Case No. 6851, both for its unutilized input VAT paid by petitioner on its domestic purchases of goods and services and importation of goods attributable to zero-rated sales.
On January 30, 2004, petitioner filed a Motion for Consolidation CTA Case Nos. 6805 and 6851, since these cases involve the same parties, same facts and issues. The said Motion was granted in open court on February 27, 2004 and confirmed in a Resolution dated March 8, 2004.
After presenting its testimonial and documentary evidence, petitioner formally offered its evidence on February 16, 2006. On March 24, 2006, this Court promulgated a Resolution admitting all the exhibits offered by petitioner. Respondent, on the other hand, failed to adduce any evidence.
In a Resolution dated July 6, 2006, this consolidated case was ordered submitted for decision with only petitioner's Memorandum, as respondent failed to file one within the period given by the Court.3
Acting on the petition, the CTA First Division issued a Decision dated May 17, 2007 partially granting Toledo Power, Inc.'s (TPI) refund claim or issuance of tax credit certificate. Pertinent portions of the Decision read:chanRoblesVirtualawlibrary
In sum, petitioner was able to show its entitlement to the refund or issuance of tax credit certificate in the amount of P8,553,050.44 computed as follows:chanRoblesVirtualawlibrary
Total Available Input VAT
Less: Disallowed Input VAT
(P20,696.34+P52,363.64+P277,207.50)
Substantiated available input VAT
Less: Output VAT
Substantiated Unutilized Input VAT
Multiply by the ratio of substantiated zero-rated sales to the total zero-rated sales
Substantiated zero-rated sales
Total zero-rated sales
Refundable Input VAT
IN VIEW OF THE FOREGOING, the Petition for Review is PARTIALLY GRANTED. Respondent is hereby ORDERED to refund or to issue a tax credit certificate in favor of petitioner in the reduced amount of P8,553,050.44 representing the substantiated unutilized input VAT for the third and fourth quarters of 2001.
SO ORDERED.4
The Commissioner of Internal Revenue (CIR), thereafter, filed a Motion for Reconsideration against said Decision. However, the same was denied in a Resolution dated October 15, 2007.
On appeal to the CTA En Banc, the CIR argued that TPI failed to comply with the invoicing requirements to prove entitlement to the refund or issuance of tax credit certificate. In addition, he challenged the jurisdiction of the CTA First Division to entertain respondent's petition for review for failure on its part to comply with the provisions of Section 112 (C) of the Tax Code.
In a Decision dated May 7, 2008, the CTA En Banc affirmed with modification the First Division's assailed decision. It held -
x x x after re-examination of the records of this case, out of the alleged Zero-rated sales amounting to P270,259,752.81, only the amount of P248,989,191.87 is fully substantiated. Therefore, respondent is entitled to the refund or issuance of tax credit certificate in the amount of P8,088,151.07 computed as follows:chanRoblesVirtualawlibrary
WHEREFORE, premises considered, the Petition for Review En Banc is DENIED for lack of merit. Accordingly, the Decision dated May 17, 2007 and Resolution dated October 15, 2007 are AFFIRMED with MODIFICATION. Petitioner is hereby ORDERED TO REFUND to respondent the sum of EIGHT MILLION EIGHTY-EIGHT THOUSAND ONE HUNDRED FIFTY-ONE PESOS AND SEVEN CENTAVOS (P8,088,151.07) only for the third and fourth quarters of taxable year 2001.
In a Resolution dated July 18, 2008, the CTA En Banc denied the CIR's motion for reconsideration.
Undaunted by the adverse ruling of the CTA, the CIR now seeks recourse to this Court on the following ground:chanRoblesVirtualawlibrary
THE COURT OF TAX APPEALS EN BANC ERRED IN RULING THAT THE GOVERNMENT IS LIABLE TO REFUND PETITIONER FOR ALLEGED OVERPAYMENT OF VAT.6
In essence, two issues must be addressed to determine whether TPI is indeed entitled to its claim for refund or issuance of tax credit certificate: (1) whether TPI complied with the 120+30 day rule under Section 112 (C) of the Tax Code, and (2) whether TPI sufficiently complied with the invoicing requirements under the Tax Code.
Let us discuss the issues in seriatim.
First, it must be emphasized that to validly claim a refund or tax credit of input tax, compliance with the 120+30 day rule under Section 112 of the Tax Code is mandatory.
Pertinent portions of Section 112 of the Tax Code, as amended by Republic Act No. 9337,7 state:chanRoblesVirtualawlibrary
SEC. 112. Refunds or Tax Credits of Input Tax. -
(A) Zero-rated or Effectively Zero-Rated Sales. - Any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 106(A)(2)(a)(1), (2) and (b) and Section 108(B)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided, further, That where the taxpayer is engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods of properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally, That for a person making sales that are zero-rated under Section 108(B)(6), the input taxes shall be allocated ratably between his zero-rated and non-zero-rated sales.
(C) Period within which Refund or Tax Credit of Input Taxes shall be Made. - In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsection (A) hereof.
In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty day-period, appeal the decision or the unacted claim with the Court of Tax Appeals.
Section 112 decrees that a VAT-registered person, whose sales are zero-rated or effectively zero-rated, may apply for the issuance of a tax credit or refund creditable input tax due or paid attributable to such sales within two years after the close of the taxable quarter when the sales were made. From the date of submission of complete documents in support of its application, the CIR has 120 days to decide whether or not to grant the claim for refund or issuance of tax credit certificate. In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the CIR to act on the application within the given period, the taxpayer may, within 30 days from receipt of the decision denying the claim or after the expiration of the 120-day period, appeal with the CTA the decision or inaction of the CIR.
Recently, in the consolidated cases of Commissioner of Internal Revenue v. San Roque Power Corporation,8 (San Roque), the Court confirmed the mandatory and jurisdictional nature of the 120+30 day rule. It ratiocinated as follows:chanRoblesVirtualawlibrary
At the time San Roque filed its petition for review with the CTA, the 120+30 day mandatory periods were already in the law. Section 112 (C) expressly grants the Commissioner 120 days within which to decide the taxpayer's claim. The law is clear, plain and unequivocal: "x x x the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents." Following the verba legis doctrine, this law must be applied exactly as worded since it is clear, plain and unequivocal. The taxpayer cannot simply file a petition with the CTA without waiting for the Commissioner's decision within the 120-day mandatory and jurisdictional period. The CTA will have no jurisdiction because there will be no "decision" or "deemed a denial" decision of the Commissioner for the CTA to review. In San Roque's case, it filed its petition with the CTA a mere 13 days after it filed its administrative claim with the Commissioner. Indisputably, San Roque knowingly violated the mandatory 120-day period, and it cannot blame anyone but itself.
Section 112(C) also expressly grants the taxpayer a 30-day period to appeal to the CTA the decision or inaction of the Commissioner, thus:chanRoblesVirtualawlibrary
x x x the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one-hundred twenty day-period, appeal the decision or the unacted claim with the Court of Tax Appeals. (Emphasis supplied.)
This law is clear, plain, and unequivocal. Following the well-settled verba legis doctrine, this law should be applied exactly as worded since it is clear, plain and unequivocal. As this law states, the taxpayer may, if he wishes, appeal the decision of the Commissioner to the CTA within 30 days from receipt of the Commissioner's decision, or if the Commissioner does not act on the taxpayer's claim within the 120-day period, the taxpayer may appeal to the CTA within 30 days from the expiration of the 120-day period.
When Section 112 (C) states that "the taxpayer affected may, within thirty (30) days from receipt of the decision denying the claim or after the expiration of the one hundred twenty-day period, appeal the decision or the unacted claim with the Court of Tax Appeals," the law does not make the 120+30 day periods optional just because the law uses the word "may." The word "may" simply means that the taxpayer may or may not appeal the decision of the Commissioner within 30 days from receipt of the decision, or within 30 days from the expiration of the 120-day period. Certainly by no stretch of the imagination can the word "may" be construed as making the 120+30 day periods optional, allowing the taxpayer to file a judicial claim one day after filing the administrative claim with the Commissioner.
The old rule that the taxpayer may file the judicial claim, without waiting for the Commissioner's decision if the two-year prescriptive period is about to expire, cannot apply because that rule was adopted before the enactment of the 30-day period. The 30-day period was adopted precisely to do away with the old rule, so that under the VAT System the taxpayer will always have 30 days to file the judicial claim even if the Commissioner acts only on the 120th day, or does not act at all during the 120-day period. With the 30-day period always available to the taxpayer, the taxpayer can no longer file a judicial claim for refund or credit of input VAT without waiting for the Commissioner to decide until the expiration of the 120-day period.
To repeat, a claim for tax refund or credit, like a claim for tax exemption, is construed strictly against the taxpayer. One of the conditions for a judicial claim of refund or credit under the VAT System is compliance with the 120+30 day mandatory and jurisdictional periods. Thus, strict compliance with the 120+30 day periods is necessary for such a claim to prosper, whether before, during, or after the effectivity of the Atlas doctrine, except for the period from the issuance of BIR Ruling No. DA-489-03 on 10 December 2003 to 6 October 2010 when the Aichi doctrine was adopted, which again reinstated the 120+30 day periods as mandatory and jurisdictional.9
In a nutshell, the rules on the determination of the prescriptive period for filing a tax refund or credit of unutilized input VAT, as provided in Section 112 of the Tax Code, are as follows:chanRoblesVirtualawlibrary
An administrative claim must be filed with the CIR within two years after the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made.
The CIR has 120 days from the date of submission of complete documents in support of the administrative claim within which to decide whether to grant a refund or issue a tax credit certificate. The 120-day period may extend beyond the two-year period from the filing of the administrative claim if the claim is filed in the later part of the two-year period. If the 120-day period expires without any decision from the CIR, then the administrative claim may be considered to be denied by inaction.
A judicial claim must be filed with the CTA within 30 days from the receipt of the CIR's decision denying the administrative claim or from the expiration of the 120-day period without any action from the CIR.
All taxpayers, however, can rely on BIR Ruling No. DA-489-03 from the time of its issuance on 10 December 2003 up to its reversal by this Court in Aichi on 6 October 2010, as an exception to the mandatory and jurisdictional 120+30 day periods.10
Here, TPI filed its third and fourth quarterly VAT returns for 2001 on October 25, 2001 and January 25, 2002, respectively. It then filed an administrative claim for refund of its unutilized input VAT for the third and fourth quarters of 2001 on September 30, 2003. Thus, the CIR had 120 days or until January 28, 2004, after the submission of TPI's administrative claim and complete documents in support of its application, within which to decide on its claim. Then, it is only after the expiration of the 120-day period, if there is inaction on the part of the CIR, where TPI may elevate its claim with the CTA within 30 days.
In the present case, however, it appears that TPI's judicial claims for refund of its unutilized input VAT covering the third and fourth quarters of 2001 were prematurely filed on October 24, 2003 and January 22, 2004, respectively.
However, although TPI's judicial claim for the fourth quarter of 2001 has been filed prematurely, the most recent pronouncements of the Court provide for a window wherein the same may be entertained.
As held in the San Roque ponencia, strict compliance with the 120+30 day mandatory and jurisdictional periods is not necessary when the judicial claims are filed between December 10, 2003 (issuance of BIR Ruling No. DA-489-03 which states that the taxpayer need not wait for the 120-day period to expire before it could seek judicial relief) to October 6, 2010 (promulgation of the Aichi doctrine).
Clearly, therefore, TPI's refund claim of unutilized input VAT for the third quarter of 2001 was denied for being prematurely filed with the CTA, while its refund claim of unutilized input VAT for the fourth quarter of 2001 may be entertained since it falls within the exception provided in the Court's most recent rulings.
With that settled, we now resolve the issue of whether TPI sufficiently complied with the invoicing requirements under the Tax Code with respect to the fourth quarter of 2001.
Section 113 (A), in relation to Section 237 of the Tax Code, provides:chanRoblesVirtualawlibrary
SEC. 113. Invoicing and Accounting Requirements for VAT-Registered Persons. -
(A) Invoicing Requirements. - A VAT-registered person shall, for every sale, issue an invoice or receipt. In addition to the information shall be indicated in the invoice or receipt:
(1) A statement that the seller is a VAT-registered person, followed by his taxpayer's identification number (TIN); and
(2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes value-added tax.
SEC. 237. - Issuance of Receipts or Sales of Commercial Invoices. - All persons subject to an internal revenue tax shall, for each sale or transfer of merchandise or for services rendered valued at Twenty-five pesos (P25.00) or more, issue duly registered receipts or sales or commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service: Provided, however, That in the case of sales, receipts or transfers in the amount of One hundred pesos (P100.00) or more, or regardless of the amount, where the sale or transfer is made by a person liable to value-added tax to another person also liable to value-added tax; or where the receipt is issued to cover payment made as rentals, commissions, compensations or fees, receipts or invoices shall be issued which shall show the name, business style, if any, and address of the purchaser, customer or client: Provided, further, That where the purchaser is a VAT-registered person, in addition to the information herein required, the invoice or receipts shall further show the Taxpayer Identification Number (TIN) of the purchaser.
Section 4.108-1 of Revenue Regulations No. 7-95 states:chanRoblesVirtualawlibrary
Section 4.108-1. Invoicing Requirements - All VAT-registered persons shall, for every sale or lease of goods or properties or services, issue duly registered receipts or sales or commercial invoices which must show:chanRoblesVirtualawlibrary
the name, TIN and address of seller;
date of transaction;
quantity, unit cost and description of merchandise or nature of service;
the name, TIN, business style, if any, and address of the VAT-registered purchaser, customer or client;
the word "zero-rated" imprinted on the invoice covering zero-rated sales; and
the invoice value or consideration.11
In the present case, we agree with the CTA's findings that the words "zero-rated" appeared on the VAT invoices/official receipts presented by the TPI in support of its refund claim. Although the same was merely stamped and not pre-printed, the same is sufficient compliance with the law, since the imprinting of the word "zero-rated" was required merely to distinguish sales subject to 10% VAT, those that are subject to 0% VAT (zero-rated) and exempt sales, to enable the Bureau of Internal Revenue to properly implement and enforce the other VAT provisions of the Tax Code.
Moreover, it is doctrinal that the Court will not lightly set aside the conclusions reached by the CTA which, by the very nature of its function of being dedicated exclusively to the resolution of tax problems, has accordingly developed an expertise on the subject, unless there has been an abuse or improvident exercise of authority.12crallawlibrary
In Barcelon, Roxas Securities, Inc. v. Commissioner of Internal Revenue,13 the Court held that it accords the findings of fact by the CTA with the highest respect. It ruled that factual findings made by the CTA can only be disturbed on appeal if they are supported by substantial evidence or there is a showing of gross error or abuse on the part of the Tax Court. In the absence of any clear and convincing proof to the contrary, this Court must presume that the CTA rendered a decision which is valid in every respect.14crallawlibrary
WHEREFORE, premises considered, the instant petition is PARTIALLY GRANTED. The Commissioner of Internal Revenue is hereby ORDERED to refund or issue tax credit certificate in favor of Toledo Power, Inc. only for the fourth quarter of 2001. This case is hereby REMANDED to the Court of Tax Appeals for the proper computation of the refundable amount representing unutilized input VAT for the fourth quarter of 2001.
Velasco, Jr., (Chairperson), Abad, Mendoza, and Leonen, JJ., concur.
1 Penned by Associate Justice Juanito C. Castañeda, Jr., with Presiding Justice Ernesto D. Acosta and Associate Justices Lovell R. Bautista, Erlinda P. Uy, Caesar A. Casanova, and Olga Palanca-Enriquez, concurring; rollo, pp. 28-41.
2Id. at 43-45.
3Id. at 47-53. (Citations omitted)
4Id. at 62. (Emphasis in the original)
5Id. at 39-40. (Emphasis in the original)
6Id. at 17.
7 An Act Amending Sections 27, 28, 34, 106, 107, 108, 109, 110, 111, 112, 113, 114, 116, 117, 119, 121, 148, 151, 236, 237 and 288 of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes.
8 G.R. Nos. 187485, 196113, and 197156, February 12, 2013, 690 SCRA 336.
9CIR v. San Roque Power Corporation, supra, at 387-399. (Citations omitted; emphasis in the original)
10Mindanao II Geothermal Partnership v. Commissioner of Internal Revenue, G.R. Nos. 193301 & 194637, March 11, 2013, 693 SCRA 49, 89.
11 Underscoring supplied.
12Commissioner of Internal Revenue v. Asian Transmission Corporation, G.R. No. 179617, January 19, 2011, 640 SCRA 189, 200.
13 529 Phil. 785 (2006).
14Id. at 794-795.


Sinn Féin housing spokesperson, Dessie Ellis TD, has called on the Minister for Housing to take immediate action to deal with the continuing crisis in social housing with nearly 100,000 people on the state's housing waiting lists and deteriorating public housing leading to health concerns.
His made his comments as he and finance spokesperson, Pearse Doherty TD, launched the Sinn Féin motion, to be tabled next week in the Dáil, dealing with the shortage in social housing and mortgage distress.
"This motion is an important step in raising the many problems that continue in social housing in this state and takes the government to task on their inaction in dealing with the crisis.
"There are 98,000 households on waiting lists for Local Authority Housing in this state. These people are living in cramped unsuitable conditions and in the current system will be waiting a very long time to be housed appropriately.
"There are 94,000 people receiving Rent Supplement and 23,000 in the Rental Accommodation Scheme. These cost the state nearly half a billion euro a year but bring us no closer to a long-term sustainable provision of housing.
"The government's only proposal has been to pass responsibility for social housing onto the private market and give greater workload to the overburdened voluntary sector. They have hailed social leasing from NAMA as a great solution but it will cost the state considerably and has only delivered 179 homes in three years.
"We need the state to make a real commitment to providing social housing and recognising the people's right to housing. We have outlined already how funding could be secured for the building of thousands of homes which would create employment and give a decent home to tens of thousands of people. The minister must listen to our proposals and treat the issue with the seriousness it deserves.


text:
Michael & Alan with
the King of Samoa in 1999
The plane landed in Honolulu without any problems. They boarded their connecting flight to Samoa, finally beginning to relax. Three hours into the flight the pilot announced the plane had encountered some mechanical problems. The plane's landing lights were inoperable, and there were no repair facilities open in Samoa. As a result, the pilot turned the flight around and headed back to Hawaii. "We were completely dejected," Mike said. "All of our preparation came to a screeching halt … all because some light bulbs weren't working!" After the plane landed safely in Honolulu, the glum business partners entered a deserted Hawaiian terminal.
But, as had happened all along, luck was once more on their side. An Air New Zealand flight that travels to Samoa only once a week "just so happened" to be at the terminal, scheduled to leave in less than 45 minutes. "We were shocked and thrilled. I've never run so fast in my life!" Alan said. They both hopped onto the flight hoping this plane's landing lights worked!
After landing in Samoa with a whopping two hours to spare, "Mike was looking a bit ragged but I looked good," Alan laughed. "We went over our presentation one last time, trying to get into the mind-set as to how a true Samoan would give the presentation."
The meeting started with all the appropriate government members present. Mike and Alan pitched the Prime Minister on the fact that the domain extension they presently owned, .WS, would be perfectly suited to market worldwide. With the correct marketing idea behind it, there was no reason why the .WS extension could not be recognized as the major alternative to dot com.
Everyone at the meeting studied the 20-page proposal that Mike and Alan finalized on their midnight flight from Honolulu. "The Samoans do things with a great deal of trust and understanding of the people involved," Mike stated. "Because of our due diligence, we knew that providing a detailed legal agreement might have actually worked against us. So, the clincher was more about the fact that we came across as sincere and honest."
"We needed to give them reasons to trust us," Mike continued. "I believe we did just that." A visit to the King's home helped cement a relationship they hoped would become long-term. "He was a kind, gentle person, concerned that what we wanted to do was in the best interest of his people," Alan said.
The meetings ended on a congenial note with Mike and Alan satisfied that they had successfully completed the task they had set out to accomplish. Since their flight was not leaving the island for a few days, they went into vacation mode, spending time exploring Samoa's beautiful, pristine beaches and lush tropical forests.
Michael & Alan on a beautiful
Samoan beach
Convinced that negotiations had been concluded, Mike and Alan flew back to the States confident that the deal was completed. Unfortunately, they waited another few months to discover that their proposal had, in fact, been rejected. It seems that after making their presentation, no less than a half dozen companies from the United States and other countries were also granted an opportunity to offer presentations to the Samoan government. So much time had passed since Mike and Alan's initial visit, that it seemed inevitable the Samoans might have been deluged with other information, including various claims of potential profits by other groups wanting to do a similar deal. "I wanted to give up," Alan said. "I felt we had given it our best shot, but it just wasn't meant to be."
Mike, however, had another idea. He tracked down the local Samoan government's majority- owned technology company that was ultimately granted the domain contract, and placed a call to its General Manager. "The company was local on the island, so I had a hunch that their ability to market the domains globally would be limited," said Mike. "I had to change my way of thinking. So, I pitched him on the idea that we should partner together, and he accepted."

redpajama_set_name: RedPajamaCommonCrawl


State Directors are Women In Government's go-to ambassadors in the states, and we rely on you as our legislative leaders, along with our Board of Directors, to keep us informed about pressing policy issues in your state and to ensure that we are meeting your needs.
As a non-partisan organization, Women In Government aims to have party parity in all leadership positions, with up to 4 State Directors in each state from both houses with all parties represented. Women In Government is committed to party parity and diversity, equity, and inclusion in all forms.


A life lived….every minute of it..
He could build anything that he set his mind to.. one time he scammed a drone engine from the Air Force base and built a go cart around it… only problem is that it was so damn fast that no one could drive it..
He crashed a buggy one time and damn near killed his second (or maybe third) wife… So she left him.. The dude was non stop with the girls.. five wife's and a handful of really serious girl friends..they all still love him.. maybe.. sort of.. Nancy was his girl…still is..
He got electrocuted on the job in Albuquerque in the late 70's. He woke up in a body bag. LITERALLY! Ever since then he put his life in a slower gear.. still crazy as hell though..
About five or six years ago he learned that the voltage had cooked most of the organs and vessels in his lower half… didn't do his heart any good either. His life for the last few years has been beyond painful.. more misery than he deserved..
He died the other day… it was a blessing for him.
If our lives are a collection of good stories, his life was bigger than most.


text:
Q: How could I adjust file tab bar to top of editor in Android Studio?
As the screenshot shows, somehow the files-tab and preview (in green rectangle) appeared on the right side; I tried to move or drag it, didn't work though. How could I move it back to top?

A: You can reset your layout in Android Studio by selecting "Restore Default layout" in the Window option.
Window -> Restore Default Layout

A: Thanks for the hints. "Restore default layout" doesn't work but tab placement in editor tabs does.

redpajama_set_name: RedPajamaStackExchange


text:
Sherlock. Episode 2: "The Blind Banker"
More Sherlock. Man, I love this show so much.
This episode shows us more of Sherlock's eccentricities. Sherlock Holmes is not just a genius. He's half-genius and half-madman.
The master at work.
This episode also shows us more of Watson's normal side. He actually goes out on dates. And his date is quite pretty, too.
Gotta love John Watson's expression here.
Sherlock, as always, is a third wheel.
What makes the chemistry between Benedict Cumberbatch and Martin Freeman work so well is the contrast between their characters. The normal-ness of John Watson balances out the pure weirdness of Sherlock Holmes.
And once more, Steven Moffat, you are a damn good writer. For those who don't know, every episode of Sherlock is kind of a hodge-podge of different Sherlock Holmes stories. This episode in particular takes from "The Valley of Fear" and "The Dancing Men". Now you have to admit that Steven Moffat is a master of adaptation. And this makes me excited about the upcoming Tintin flick. Directed by Steven Spielberg and written by Steven Moffat. Perfect.
"Two Stevens?"
Also, this episode introduced me to the beauty that is Gemma Chan. You are so damn cute, Gemma. But you died in this episode, so I guess you won't be coming back.
Click here to go to The Crush Archives.
Sherlock (Episode 2). UK. 2010.
Rating: Eight point eight out of ten.
*some info from Wikipedia
pics from Tumblr, VLC, and Comics Alliance
2010 bbc benedict cumberbatch gemma chan martin freeman reviews sherlock tv
Patayin sa Overreading ang Pelikula
Sherlock. Episode 3: "The Great Game"
The Vampire Diaries. Season 3, Episode 2: "The Hyb...
The Man in Manual: A Book Review of The Ex-Boyfrie...
The Secret Circle. Episode 2: "Bound"
New Girl. Pilot
Star Power (Mayweather VS Ortiz)
2 Broke Girls. Pilot
Modern Family. Season 3, Episode 2: "When Good Kid...
Modern Family. Season 3, Episode 1: "Dude Ranch"
The Secret Circle. Pilot
The Vampire Diaries. Season 3, Episode 1: "The Bir...
Sherlock. Episode 1: "A Study in Pink"
Suits. Episode 12: "Dog Fight"
Suits. Episode 11: "Rules of the Game"
Cars 2. 3D


At our independent insurance agency, you always enjoy a hometown environment that provides superior services by agents who know you by name.
We are a locally owned independent insurance agency that has been serving Northwest Georgia since 1968 when the Springfield Agency began. In the 1980's the agency was sold to AAAA Insurance Specialist of Georgia. and remained under that ownership until December 2004 when Goss Insurance Agency, Inc. purchased the agency and changed the name to Noblitt, Goss & Associates Insurance Services. In 2012 the agency acquired Skeeter Williams Agency and moved to our current location.
We appreciate your business and your referrals, but more importantly we are thankful for the opportunity to help you meet your insurance needs.
We resolve to make shopping for auto insurance easier than ever. We utilize our experience and customer service to make sure you get the best coverage, discounts and rates possible.
Home Insurance rates can be greatly impacted by local weather conditions. Our experience with the TN and GA climate becomes an asset that works in your favor when applying for coverage.
If you have a spouse, kids, a mortgage, car payments and credit card bills, what would happen to them if you were suddenly to die? Life insurance can guard your family and loved ones from potential financial disaster.
We help you feel confident that you, your employees, your customers and your property are all covered. Whether you need Business, Property & Liability, Worker's Comp or Business Auto, your agent can help.


DISCHETTO is Jade Waterman, a DJ currently based in Brooklyn, NY. In addition to DJing for the past decade, she has also continued to satisfy her musical prowess by actively playing the harp, guitar, and piano for 15+ years.
As a past resident of NYC's iconic Webster Hall, DISCHETTO exercised her skills as a DJ for their Saturday night GOTHAM party that featured some world renown house and techno acts.
She currently hosts a monthly techno party in Bushwick, Brooklyn that has featured both internationally known artists like PILO, Klienfeld, Alexander Technique, St. Xose, Flood1 (f.k.a. Young Male), and QRTR, in addition to showcasing some of NYC's most notable local heroes.
With strong roots in classic electronica a la Kraftwerk, Nitzer Ebb, Depeche Mode, and Dopplereffekt, she combines her passion for retro electro sounds with modern techno elements in her DJ sets.
DISCHETTO has opened for everyone from Boys Noize to Mija, Brodinski, Skrillex, Dog Blood, Deadmau5, REZZ, Mr. Oizo, MSTRKRFT, Busy P, Boston Bun, Breach, Ardalan, J.Phlip, Tchami, Zeds Dead, Zombie Nation, Malaa, Mat Zo, Club Cheval, Fatboy Slim, UZ, and Juan Maclean – to name a few. She has played b2b sets with PILO, Madame, Deapmash, and Escor Krist, and has brought her menacing brand of techno and electro to Los Angeles, NYC, Philadelphia, and Miami. Known on the internet as Nest HQ's resident techno expert, DISCHETTO has steadily been gaining traction in the music world and has no plans to stop anytime soon.


With over 40 years of trading experience, we pride ourselves in producing and delivering the highest quality service & products to the UK & Ireland.
Manufactured in the heart of Derbyshire, our products are designed and crafted in our environmentally friendly facilities using both traditional and modern machinery & techniques.
"Very professional. Great help with design. Beautiful workmanship. Excellent service from start to finish. Would highly recommend". Mr Sagstad.
"We are very pleased with the windows we received for our pub conversion and our builder was impressed with the quality of the product".
"The build quality and solidity of the wooden frames is first class, and you being able to match both the exterior colour with our existing windows and the interior colour with our new interior kitchen scheme was much appreciated".


Fiona founded Green Light in 1998. A woman of many tongues, Fiona has travelled the world putting her languages to good use. She once had to bribe her way out of Colombia after doing a qualitative project there – just as well she's a fluent Spanish speaker…. Likewise her outstanding, 'like a native', Japanese pronunciation means taxi drivers always know where to deposit her even after she's quaffed a few sakes.
When she's not working, Fiona runs a community cinema showcasing the finest independent movies from around the world. She also enjoys spending time with her (now quite grown up) children.
Favourite cocktail: Given Fiona's extensive time spent in Central & South America a proper Caipirinha usually hits the spot.
Favourite green item: 'A green thought in a green shade' from Andrew Marvell's poem 'The Garden".
Originally from Glasgow, Greig headed to the Big Smoke in the late Nineties. Having trained in a large agency, he became a founder member of Green Light in 1998. Greig has lived in Germany and Switzerland, and consequently is a fluent German speaker, and something of a Germanophile.
When he isn't running groups or creating debriefs, Greig enjoys cycling around South London. He hasn't yet cycled north of the river, but as he often comments, "it's grim up North London".
Favourite green item: Henri Rousseau's 'Surprised' because the lush greens transport him from the National Gallery to the jungle at a glance, on a grey London winter day.
Julia is a qualified Chartered Accountant with many years' experience advising small and medium sized companies, and has been part of our team since 2004.
At weekends, if Julia's not at home with her husband and 3 teenage kids, there's a fair chance she'll be in the gym, at the local independent cinema, or in the pub enjoying a glass of red wine with friends. Julia has a share in an orchard with 3 others, and enjoys the sociable experience of gardening, especially in the cider making season.
Favourite green item: A juicy apple, picked fresh from her orchard!
After leaving school in Scotland, Emma spent several years travelling the world with the Merchant Navy (not as crew but as 'excess baggage' so she tells us!) After that she moved to Berkshire, working her way up to becoming European Marketing Manager in an IT company. She decided after her daughter was born in 2012 to join Green Light, and has been looking after us and our clients very well since then.
When she's not working, there's nothing she likes more than a walk in the beautiful Berkshire countryside, with a glass (or two) of something refreshing at the end of it.
Fantasy Dinner Guests: Anthony Hopkins for the conversation, Ramesses II to educate and bring an element of gravitas, Audrey Hepburn for the glamour, George Clooney to look at and John Bishop for the laughs.
Favourite green item: Her aloe vera plant, because it's both pretty and practical.
Originally from Cambridge, Tom spent some time in Manchester as a student, before coming to London and joining Green Light. Having done some service as a Special Constable, Tom must be the only person to have arrived slightly late for a group on account of having had to arrest someone at Warren Street for causing a breach of the peace.
Tom is a keen runner and cyclist, and loves a challenge, whether it's Muswell Hill or the Alpe d'Huez, and he brings the same tenacity to his work. When he's not cycling, he enjoys exploring London with its unlimited culture, history, live entertainment, bars and open spaces.
If you were an item of clothing what would it be and why: Tom would like to say he would be a pair of running shoes. Happiest in the spring/summer, but can make the most of a cold winter day. He's not afraid to get his hands dirty or go that extra mile. In all honesty though he actually thinks he is probably a £4 t-shirt from H&M that just gets on with it.
Favourite green item: His Nigel Slater cookbook, as it rarely makes it back onto the shelf.
Diana spent her childhood growing up in the tropics before her parents settled in the West Country. Following a degree in Wales she settled London where she has been ever since. She has worked for Green Light and our sister company, Saros, since 2002. She is also a school Governor and does some occasional work for charity.
When she's not working, Diana enjoys going to museums and galleries with her family. When she's not engaged in making the most of London's vibrant scene, she enjoys a chat and a cuppa with friends over knitting.
Favourite work of art: 'Knife Edge' by Henry Moore, because it sits at the top of the hill in Greenwich Park, one of her favourite places to visit and enjoy the spectacular view.
Favourite green item: A re-usable carrier bag, purchased from a charity shop in Harrogate. She loves being able to decline when offered a plastic one by shop assistant. Never let it be said that we don't have green values at Green Light.


How to do Canon Printer Cartridge Refilling - 24techsupport - A PC Repair & Support Services Provider.
Cartridges differ from brand to brand, but the kit has all of the tools you'll want to refill the great majority of them. To put it differently, it's possible to only use the cartridge that was initially put in the printer in the very first place. Many refilled cartridges wind up being thrown away when they cease to work, as you will want to buy a new one eventually.
Some cartridges have more than 1 hole, but only one contributes to the ink reservoir you will refill. Resetting an ink cartridge couldn't be easier. Perhaps the simplest, most trouble-free way of refilling ink cartridges is via using a CISS (Continuous Ink Supply System).
Some cartridges could have a chip. Key advantages of refilling cartridges There is not any reason why you ought to keep buying new cartridges, the moment the ink gets over. It isn't necessary to get a new toner cartridge as you can easily refill laser printer toner yourself by following DIY refill steps.


Phytochemical Screening and In vitro Evaluation of Cytotoxic Activity of Fruits of Lagerstroemia speciosa L.
Agu K.C., Okafor, F.C., Amadi, O.C., Mbachu A.E., Awah N.S, Odili, L.C.
Mutagenic effects of methyl methanesulphonate on the growth and yield characteristics in Lentil (Lens culinaris Medik.) var. DPL-15.
Studies on the Effects of Treatments of Methyl Methanesulphonate and Sodium Azide on Induction of Variability in Hordeum vulgare L.


Little reminders of India are finding their ways back to me daily.
This time, White Crow Arts Daily has published my article, 'Diversions', musings on creative process and why we do what we do here.
Who remembers Diversions Dance doing school tours?
Well, I got thinking about them, which lead me to thinking about translations from language to dance to yoga and to the Self. Here are some diversions of my own.
up to their sunshine knees in their scribbles, I see.
Salt solidifies them. They wait to be written before they flee.


text:
{ "item_title" : "Simon Peter", "item_author" : [" Adam Hamilton "], "item_description" : "He left everything to follow his teacher and possessed a passion that would change the world. That's one way to describe Peter. Here's another: poor, uneducated, quick-tempered, and full of doubts and fears. Doesn't even sound like the same man. And that's the point of Simon Peter, a new book and six-week adult Bible study by Adam Hamilton. Peter was just an ordinary guy who heard and followed God's extraordinary call. Discover how you, too, have special gifts, talents, and abilities that God can use to make a difference today. In addition to the Leader Guide and DVD components for adult studies, corresponding youth and children's resources, sold separately, can be used to create a churchwide study. Chapters Include: The Call of the Fisherman Walking with Jesus in the Storm Bedrock or Stumbling Block? I Will Not Deny You From Cowardice to Courage The Rest of the Story", "item_img_path" : "https://covers4.booksamillion.com/covers/bam/1/50/184/598/1501845985_b.jpg", "price_data" : { "retail_price" : "19.99", "online_price" : "19.99", "our_price" : "19.99", "club_price" : "19.99", "savings_pct" : "0", "savings_amt" : "0.00", "club_savings_pct" : "0", "club_savings_amt" : "0.00", "discount_pct" : "10", "store_price" : "19.99" } }
Simon Peter : Flawed But Faithful Disciple
by Adam Hamilton
Large Print Paperback
Audio MP3 CD - Unabridged
He left everything to follow his teacher and possessed a passion that would change the world. That's one way to describe Peter. Here's another: poor, uneducated, quick-tempered, and full of doubts and fears. Doesn't even sound like the same man. And that's the point of Simon Peter, a new book and six-week adult Bible study by Adam Hamilton. Peter was just an ordinary guy who heard and followed God's extraordinary call. Discover how you, too, have special gifts, talents, and abilities that God can use to make a difference today. In addition to the Leader Guide and DVD components for adult studies, corresponding youth and children's resources, sold separately, can be used to create a churchwide study. Chapters Include: The Call of the Fisherman Walking with Jesus in the Storm Bedrock or Stumbling Block? "I Will Not Deny You" From Cowardice to Courage The Rest of the Story
Publisher: Abingdon Press


The biography of one of the twentieth-century's most influential and dangerously addictive ideas, told through the lives of those who invented it.
The world's principal measure of the health of economies is gross domestic product, or GDP: the sum of what all of us spend every day, from the contents of our weekly shopping to large capital spending by businesses. GDP also includes the myriad things that our governments pay for, from libraries and road-line painting to naval dockyards and nuclear weapons. In 2011, America's GDP was about $14 trillion. Britain's was a more modest £1.5 trillion.
The Great Invention reveals how in just a few decades GDP became the world's most powerful formula: how six algebraic symbols forged in the fires of the 1930s economic crisis helped Europe and America prosper, how the remedy now risks killing the patient it once saved and how this fundamentally flawed metric is creating the illusion of global prosperity and why many world leaders want to be able to ignore it but so far remain powerless to do so.
Drawing on interviews, firsthand accounts and previously neglected source materials, The Great Invention takes readers on a journey from Capitol Hill in Washington to Whitehall in London, on the trail of theories made in Cambridge, tested in Karachi and designed for global application, and into the minds of unworldly geniuses seduced by the allure of power and the demands of politics.


Defending Italian Open champion Alexander Zverev overcame Marin Cilic in the semi-final to stretch his winning run to 13 matches to reach the final in Rome, where he will face Rafael Nadal.
In-form Alexander Zverev battled his way past Marin Cilic to set up a final showdown with Rafael Nadal at theItalian Open tennis tournament.
The second seed, who is looking to follow up his tournament win in Madridby retaining his title in Rome,extended his unbeaten run to 13 matches with a hard-fought 7-6 (15-13) 7-5 victory.
Cilic played his part in a compelling tussle but failed to make the most ofhis opportunities, particularly in alengthy tie-break to decide the outcome of a tight opening set.
The big-serving duo matched each other all the way before Zverev eventuallycame out on top, though not before he lost his cool after a debatable call.
After smashing his racket in frustration, the German quickly regained his composure, taking the set when some excellent defensive work led to his opponent dumping a shot into the net.
The Croatian responded to the disappointment with an early break in the second, yet Zverev bided his time before drawing levelin the eighth game.
He went on to clinch the win with a backhand down the line as he came up to the net to meet a drop shot, sending the ball beyond a stranded Cilic to settle the contest after just over two hours on court.
Nadal had triumphed earlier in the day, overcoming Novak Djokovic7-6 (7-4) 6-3 to increase his chances of taking over from Roger Federer at the top of the world rankings.


text:
9th Urban China Forum, Day 1
Fri, Oct 14, 2022 9am
Student Organized
Avery 114 and Virtual
The 9th Urban China Forum: Urban Sustainability Planning in China — Existing Practices and New Trends of Urbanization
Day 1, October 14
(EDT/New York) 9:00am – 11:00am Avery 114 and Virtual
Register on Zoom
(EST/New York) 9:00am – 12:00pm
Fayerweather 209 and Virtual
The forum will be live streamed starting from 9:00 AM EDT/9:00 PM CST on October 14 and 15. The general public is invited to view the event on Zoom, and Columbia affiliates are invited to participate on Zoom on in-person in Avery 114 on Friday and Fayerweather 209 on Saturday.
On October 15, the forum will be followed by a reception in Fayerweather 209 for in-person attendees. Please attend to reconnect with friends, make new connections, and share industry insights and experiences with your fellow students and alumni.
The rapid urbanization in China has fostered the emergence of new socio-economic centers across urban regions and the continuous reshaping of urban landscapes in recent decades, while it also brought up challenges along with the global tendency of urban sustainability planning in response to the rising concerns of environmental degradation and social inequality resulting from mismanaged urban developments. Over the years, urban sustainability as a general theme has been broadly defined in various ways related to social, economic, and environmental issues, with the ultimate goal of promoting and supporting the long-term well-being of people and the built environment.
From the regeneration of existing urban spaces to the attempt to construct new eco-friendly cities, China has already explored various approaches to urban sustainability planning. How effective are these methods of historical preservation, conservation planning and economic revitalization in creating resilient and sustainable cities? As a response, this year the Urban China Forum aims to put together both existing urban sustainability planning practices and new trends of development strategies to frame the conversation in dialogue and bring new perspectives to future urban planning methodologies.
Li Tian is a professor and deputy head of the Department of Urban Planning at Tsinghua University. Her research focuses on urbanization and land use studies. Professor Tian has a great number of publications in both Chinese and English, including 14 books and more than 130 journal papers with 30 SSCI/SCI papers as first or corresponding authors. Besides her extensive research, Professor Tian has also been planning leads for many urban design projects across cities in China. From 2014 to 2020, she was listed by Elsevier as "Most Cited Chinese Scholars" for six consecutive years.
Weifeng Li is Associate Dean (Research Postgraduate Studies) and an Associate Professor in Faculty of Architecture at the University of Hong Kong (HKU). He has been working in the Department of Urban Planning and Design at HKU since 2011 after receiving his Ph.D. From MIT. His research interests focus on environmental sustainability associated with urbanization and transportation, urban spatial structure and air pollution, health effects, and the use of urban modeling, remote sensing, and big data in urban and environmental studies. Professor Li is also a member of the editorial board of Transportation Research D: Transport and Environment, Honorary Secretary of buildingSMART International Hong Kong Chapter, and Immediate Past President of the Hong Kong GIS Association. He was an Associate Editor of Journal of Transport and Land Use and received International Association for China Planning (IACP) Distinguished Service Award (2018).
Jianqiang Yang is a professor in the school of Architecture at Southeast University and an active registered urban planner in China. His research area includes urban regeneration, historic preservation, urban planning, and urban design. Professor Yang has multiple publications, including The Theory and Methodology of Urban Regeneration, The Urban Regeneration in West Europe, Urban Planning and Design, etc. Many of his publications are selected as teaching materials for the urban planning curriculum in China. Besides his extinguished academic reputation, professor Yang has also led much urban planning and design projects across cities in China.
Yunjing Li is a postdoctoral fellow in the Department of Geography at the University of Hong Kong. Her research focuses on low-carbon city planning and urban climate governance. Dr. Yunjing Li's doctoral thesis at Columbia University takes Shenzhen as a case study to explore the concept of low-carbon city and its implementation in Chinese cities through the lens of urban governance. She also previously worked with the United Nations Population Fund and UN-Habitat on environmental sustainability issues as well as the Urban Technical Assistance Project, a Columbia initiative that aims to provide support for inner-city communities.
Nick R. Smith is an assistant professor of Architecture and Urban Studies at Barnard College, Columbia University. His work explores the politics of urbanization and planning in Asia, with a particular focus on contemporary China. Smith's recently published book, entitled The End of the Village: Planning the Urbanization of Rural China, investigates an epochal shift in Chinese urban policy and its experimental implementation in Chongqing. His current research on the Shekou Industrial Zone re-examines the origins of China's rapid urbanization in the early reform era.
This forum is organized by Urban China Network of Columbia GSAPP and sponsored by the M.S. Urban Planning program within Columbia GSAPP.


text:
Buckle - Get News & Ratings Daily
Enter your email address below to get the latest news and analysts' ratings for Buckle with our FREE daily email newsletter:
Slack (NASDAQ:WORK) Earns Neutral Rating from Analysts at Credit Suisse Group
Slack (NASDAQ:WORK) Coverage Initiated by Analysts at Morgan Stanley
Solaris Oilfield Infrastructure (NYSE:SOI) Coverage Initiated by Analysts at Citigroup
Tanger Factory Outlet Centers (NYSE:SKT) Upgraded to "Hold" at Zacks Investment Research
Sterling Bancorp (NYSE:STL) Coverage Initiated at B. Riley
Restoration Hardware (NYSE:RH) Upgraded by ValuEngine to "Hold"
Rio Tinto (NYSE:RIO) Stock Rating Lowered by Renaissance Capital
Phillips 66 Partners (NYSE:PSXP) Stock Rating Upgraded by Zacks Investment Research
Stifel Financial (NYSE:SF) Upgraded at Zacks Investment Research
Zacks Investment Research Lowers Store Capital (NYSE:STOR) to Strong Sell
Zacks Investment Research Upgrades RTW Retailwinds (NYSE:RTW) to "Hold"
TC Pipelines (NYSE:TCP) Upgraded to Buy by Zacks Investment Research
RLJ Lodging Trust (NYSE:RLJ) Downgraded by Zacks Investment Research
Zacks Investment Research Upgrades Servicemaster Global (NYSE:SERV) to Hold
Stantec (NYSE:STN) Lowered to Hold at Zacks Investment Research
ResMed (NYSE:RMD) Downgraded by UBS Group
Zacks Investment Research Upgrades ReneSola (NYSE:SOL) to Hold
Stepan (NYSE:SCL) Upgraded by Zacks Investment Research to "Hold"
Synovus Financial (NYSE:SNV) Receives "Neutral" Rating from Stephens
Snap-on (NYSE:SNA) Lowered to Sell at Zacks Investment Research
Buckle (NYSE:BKE) Stock Rating Upgraded by Zacks Investment Research
Posted by Stephan Byrd on Jul 14th, 2019
Zacks Investment Research upgraded shares of Buckle (NYSE:BKE) from a hold rating to a buy rating in a report published on Wednesday morning, Zacks.com reports. The brokerage currently has $19.00 price objective on the stock.
According to Zacks, "The Buckle, Inc. is a leading retailer of medium to better-priced casual apparel, footwear, and accessories for fashion-conscious young men and women. Buckle markets a wide selection of brand names and private label casual apparel, including denims, other casual bottoms, tops, sportswear, outerwear, accessories and footwear. The Company emphasizes personalized attention to its guests (customers) and provides individual customer services such as free alterations, layaways, and a frequent shopper program. "
Get Buckle alerts:
Other equities analysts have also recently issued reports about the stock. TheStreet cut shares of WESCO International from a b- rating to a c+ rating in a research note on Friday, May 24th. ValuEngine cut shares of Willdan Group from a buy rating to a hold rating in a research note on Thursday, May 30th.
NYSE:BKE opened at $19.58 on Wednesday. The company has a debt-to-equity ratio of 0.75, a quick ratio of 1.58 and a current ratio of 2.30. Buckle has a fifty-two week low of $14.81 and a fifty-two week high of $29.65. The firm has a market cap of $963.92 million, a PE ratio of 10.36 and a beta of 0.74. The stock's fifty day moving average is $16.49.
Buckle (NYSE:BKE) last posted its quarterly earnings results on Friday, May 24th. The company reported $0.31 earnings per share for the quarter, missing the Zacks' consensus estimate of $0.36 by ($0.05). Buckle had a return on equity of 22.96% and a net margin of 10.47%. The company had revenue of $201.31 million for the quarter, compared to analyst estimates of $200.93 million. During the same period last year, the company earned $0.38 earnings per share. The business's revenue for the quarter was down 1.8% compared to the same quarter last year. On average, analysts forecast that Buckle will post 1.8 EPS for the current year.
The firm also recently disclosed a quarterly dividend, which will be paid on Friday, July 26th. Investors of record on Friday, July 12th will be paid a $0.25 dividend. The ex-dividend date is Thursday, July 11th. This represents a $1.00 dividend on an annualized basis and a yield of 5.11%. Buckle's payout ratio is 50.76%.
In related news, Director Robert Erle Campbell sold 2,000 shares of the stock in a transaction dated Thursday, April 18th. The shares were sold at an average price of $19.00, for a total value of $38,000.00. Following the sale, the director now directly owns 30,464 shares of the company's stock, valued at approximately $578,816. The sale was disclosed in a filing with the SEC, which is available through this hyperlink. 41.80% of the stock is currently owned by corporate insiders.
Hedge funds and other institutional investors have recently modified their holdings of the stock. Metropolitan Life Insurance Co. NY lifted its holdings in Buckle by 465.5% in the 4th quarter. Metropolitan Life Insurance Co. NY now owns 10,457 shares of the company's stock valued at $202,000 after purchasing an additional 8,608 shares in the last quarter. Oregon Public Employees Retirement Fund purchased a new position in Buckle in the 4th quarter valued at about $209,000. 6 Meridian purchased a new position in Buckle in the 1st quarter valued at about $212,000. Squarepoint Ops LLC purchased a new position in Buckle in the 4th quarter valued at about $226,000. Finally, Hsbc Holdings PLC lifted its holdings in Buckle by 42.1% in the 4th quarter. Hsbc Holdings PLC now owns 12,482 shares of the company's stock valued at $241,000 after purchasing an additional 3,700 shares in the last quarter. 66.52% of the stock is currently owned by hedge funds and other institutional investors.
About Buckle
The Buckle, Inc operates as a retailer of casual apparel, footwear, and accessories for young men and women in the United States. It markets a selection of brand name casual apparel, including denims, other casual bottoms, tops, sportswear, outerwear, accessories, and footwear, as well as private label merchandise primarily comprising BKE, Buckle Black, BKE Boutique, Red by BKE, Daytrip denim, Gimmicks, Gilded Intent, FITZ + EDDI, Outpost Makers, Departwest, and Veece.
Read More: How Buying a Call Option Works
Get a free copy of the Zacks research report on Buckle (BKE)
For more information about research offerings from Zacks Investment Research, visit Zacks.com
Receive News & Ratings for Buckle Daily - Enter your email address below to receive a concise daily summary of the latest news and analysts' ratings for Buckle and related companies with MarketBeat.com's FREE daily email newsletter.
BJs Wholesale Club (NYSE:BJ) Earns Buy Rating from Analysts at Goldman Sachs Group
CBRE Group (NYSE:CBRE) Research Coverage Started at Compass Point
Slack Earns Neutral Rating from Analysts at Credit Suisse Group
Slack Coverage Initiated by Analysts at Morgan Stanley
Solaris Oilfield Infrastructure Coverage Initiated by Analysts at Citigroup
Tanger Factory Outlet Centers Upgraded to "Hold" at Zacks Investment Research
Sterling Bancorp Coverage Initiated at B. Riley
Restoration Hardware Upgraded by ValuEngine to "Hold"


text:
package org.apache.olingo.server.core.debug;

import static org.junit.Assert.assertEquals;

import java.util.ArrayList;
import java.util.List;

import org.apache.olingo.commons.api.http.HttpMethod;
import org.apache.olingo.server.api.ODataRequest;
import org.junit.Test;

public class DebugTabRequestTest extends AbstractDebugTabTest {

  @Test
  public void initialRequestMustNotleadToException() throws Exception {
    String expectedJson = "{\"method\":\"unkown\",\"uri\":\"unkown\",\"protocol\":\"unkown\"}";
    String expectedHtml = "
Request Method
\n"
        + "
unkown
\n"
        + "
Request URI
\n"
        + "
unkown
\n"
        + "
Request Protocol
\n"
        + "
unkown
\n"
        + "
Request Headers
\n"
        + "
\n"
        + "
\n"
        + "
Name	Value
\n"
        + "
\n"
        + "
\n"
        + "
\n"
        + "
\n";

    DebugTabRequest requestTab = new DebugTabRequest(null);
    assertEquals(expectedJson, createJson(requestTab));
    assertEquals(expectedHtml, createHtml(requestTab));

    requestTab = new DebugTabRequest(new ODataRequest());
    assertEquals(expectedJson, createJson(requestTab));
    assertEquals(expectedHtml, createHtml(requestTab));
  }

  @Test
  public void onlyProtocolNotSet() throws Exception {
    String expectedJson = "{\"method\":\"GET\",\"uri\":\"def&\",\"protocol\":\"unkown\"}";
    String expectedHtml = "
Request Method
\n"
        + "
GET
\n"
        + "
Request URI
\n"
        + "
def&
\n"
        + "
Request Protocol
\n"
        + "
unkown
\n"
        + "
Request Headers
\n"
        + "
\n"
        + "
\n"
        + "
Name	Value
\n"
        + "
\n"
        + "
\n"
        + "
\n"
        + "
\n";

    ODataRequest oDataRequest = new ODataRequest();
    oDataRequest.setMethod(HttpMethod.GET);
    oDataRequest.setRawRequestUri("def&");

    DebugTabRequest requestTab = new DebugTabRequest(oDataRequest);
    assertEquals(expectedJson, createJson(requestTab));
    assertEquals(expectedHtml, createHtml(requestTab));
  }

  @Test
  public void singleHeaderValue() throws Exception {
    String expectedJson =
        "{\"method\":\"GET\",\"uri\":\"def&\",\"protocol\":\"def&\",\"headers\":{\"HEADERNAME\":\"Value1\"}}";
    String expectedHtml = "
Request Method
\n"
        + "
GET
\n"
        + "
Request URI
\n"
        + "
def&
\n"
        + "
Request Protocol
\n"
        + "
def&
\n"
        + "
Request Headers
\n"
        + "
\n"
        + "
\n"
        + "
Name	Value
\n"
        + "
\n"
        + "
\n"
        + "
HEADERNAME	Value1
\n"
        + "
\n"
        + "
\n";

    ODataRequest oDataRequest = new ODataRequest();
    oDataRequest.setMethod(HttpMethod.GET);
    oDataRequest.setRawRequestUri("def&");
    oDataRequest.setProtocol("def&");
    List<String> headerValues = new ArrayList<String>();
    headerValues.add("Value1");
    oDataRequest.addHeader("HeaderName", headerValues);

    DebugTabRequest requestTab = new DebugTabRequest(oDataRequest);
    System.out.println(createHtml(requestTab));
    assertEquals(expectedJson, createJson(requestTab));
    assertEquals(expectedHtml, createHtml(requestTab));
  }

  @Test
  public void multiHeaderValueResultsInMap() throws Exception {
    String expectedJson = "{\"method\":\"GET\",\"uri\":\"def&\",\"protocol\":\"def&\","
        + "\"headers\":{\"HEADERNAME\":[\"Value1\",\"Value2\"]}}";
    String expectedHtml = "
Request Method
\n"
        + "
GET
\n"
        + "
Request URI
\n"
        + "
def&
\n"
        + "
Request Protocol
\n"
        + "
def&
\n"
        + "
Request Headers
\n"
        + "
\n"
        + "
\n"
        + "
Name	Value
\n"
        + "
\n"
        + "
\n"
        + "
HEADERNAME	Value1
\n"
        + "
HEADERNAME	Value2
\n"
        + "
\n"
        + "
\n";

    ODataRequest oDataRequest = new ODataRequest();
    oDataRequest.setMethod(HttpMethod.GET);
    oDataRequest.setRawRequestUri("def&");
    oDataRequest.setProtocol("def&");
    List<String> headerValues = new ArrayList<String>();
    headerValues.add("Value1");
    headerValues.add("Value2");
    oDataRequest.addHeader("HeaderName", headerValues);

    DebugTabRequest requestTab = new DebugTabRequest(oDataRequest);
    assertEquals(expectedJson, createJson(requestTab));
    assertEquals(expectedHtml, createHtml(requestTab));
  }

}

redpajama_set_name: RedPajamaGithub


text:
'No remorse': Raphael Wong, the jailed Hong Kong democrat who refuses to stay silent
The ex-League of Social Democrats leader says party members who find themselves in the dock have a responsibility to "politicise" their mitigation pleas, as platforms for opposition voices dwindle.
by Selina Cheng 09:55, 5 September 2021 Updated 09:51, 6 September 2021
"Your Honour, I have nothing to be ashamed of and no remorse for what I did on that day."
With those bold words spoken in a courtroom last month, Raphael Wong, former leader of the League of Social Democrats (LSD), made it clear that he was not about to compromise his beliefs to catch a break from the judge after pleading guilty to organising an unauthorised assembly in 2019.
"The true and frequent violence is the kind of violence that ignores people's demands, that tramples on their opinions, that deprives them of their right to express themselves," the activist told HKFP in May.
Wong pumped his fist in the air as he filed into the courtroom on Wednesday with six other democrats already serving time for other charges. Appearing defiant, relaxed, even nonchalant, Wong settled into a seat in the defendant's dock alongside two of his fellow LSD colleagues, Leung Kwok Hung and Figo Chan.
You're going to become like the Monkey King wearing the monk's magic gold ring on his head. You're finished as soon as he utters the spell.
Raphael wong
As Hong Kong's opposition navigates a new normal in which routes of political expression have been blocked and even closed off completely by legal sanctions, the courtroom has become one of the few remaining public platforms available to the city's embattled pro-democracy camp.
This May, Wong – himself out on bail and facing a series of protest-linked charges – hurried in and out of a courtroom as 10 democrats waited in turn to deliver mitigation pleas to a judge after pleading guilty to organising a protest.
In his hand was a stack of handwritten paper, the mitigation plea about to be personally delivered by fellow party member Figo Chan.
Two other LSD veterans, "Long Hair" Leung Kwok-Hung and Avery Ng, delivered personal submissions through their lawyers the same day. Wong made sure all the reporters in the courtroom received copies of each statement.
"I pleaded guilty, but I admit no wrongdoing," was the opening sentence in Leung's submission.
File photo: LSD via Facebook.
Wong believes using mitigation pleas as political statements can help seize back the narrative and get activists' voices heard. It is also their responsibility and calling, he said.
"What we call the 'judicial struggle' is that we won't just deliver our mitigation pleas," Wong told HKFP. "We will express what we think. The judge won't like what we say during mitigation, but we have to do it because this is our responsibility. I will do the same when it is my turn."
"This is like daring the ghosts to come take my life," Wong added, referring to the fact that such "politicised" pleas in mitigation might even provoke a judge to give them a harsher sentence.
Wong rose to public prominence when he threw a box of fish and corn rice at former chief executive Donald Tsang. The takeaway lunchbox fell to the floor in the chaos of a protest scrum, so Wong grabbed a handful of rice from the ground and tried to chase after Tsang and his security detail, yelling: "Do you know how much rice costs?"
The League of Social Democrats is a pro-grassroots socialist party. Since its 2006 founding, it developed a three pronged strategy for advancing its political and policy aims: delaying or blocking votes in the legislature, using court cases to challenge the law and taking to the streets in protest.
Police hold down a protester during Xi Jinping's visit in 2017. File Photo: LSD.
For now, the legislative struggle is "finished," Wong said. LSD was the first pro-democracy party to declare it will not participate in legislative elections, after Beijing imposed an overhaul of the system that cut the number of democratically elected seats and required candidates to be nominated by people from an election committee dominated by pro-establishment figures.
"I have no issue with participating in a limited election, or even one with political selection," he said. "But to beg these assholes for nominations?" Requiring candidates to seek nominations from opposing camps will inevitably lead to deals and conditions they cannot accept, Wong said.
"You're going to become like the Monkey King wearing the monk's magic gold ring on his head. You're finished as soon as he utters the spell," he said, referring to the Chinese tale Journey to the West. In the tale, an intelligent yet rebellious monkey was forced into obedience by a monk who placed a gold band around his head that tightened and caused him immense pain whenever the monk said the magic words.
'Political pioneers'
Wong said he believed the LSD used to be a party of "political pioneers," using all sorts of catchy gimmicks in street protests and raucous tactics in the legislature that were not acceptable to traditional democrats.
"Long Hair" Leung Kwok-hung dressed up as a Chinese empress. File Photo: LSD via Facebook.
Besides Wong's well-known lunchbox incident, the LSD has mounted other unusual and theatrical protests. The party members marched in a 2011 protest with a prop coffin, calling for justice for victims of the 1989 Tiananmen Square Massacre. It was destroyed by a group of thugs that crashed the event.
In recent times, their protests have become less rowdy. Under current Covid-19 restrictions, LSD members are only able to hold miniature protests in groups of four. Despite this precaution, they were handed a 14-day suspended sentence in March for breaching social gathering rules during a protest with eight people who walked in two groups 1.5 metres apart.
When top Beijing officials travelled to Hong Kong to host a closed-door consultation session on the electoral overhaul, Wong and three LSD members were the only protesters near the venue. Police stood closely beside them and the protest ended without fanfare.
LSD members Chan Po-ying (left), Raphael Wong (second right), and Avery Ng (right). File Photo: LSD via Facebook. Photo: LSD via Facebook.
Facing the new political realities, Wong believes LSD members should focus on local affairs and cultivate connections in civil society through hyper-local platforms like residential building committees, unions and other trades, and district groups.
"We don't have to be highly politicised, battling and shouting everyday, as long as we have the connection," he said. For now, Hongkongers need to "retreat from the political front" without becoming completely apolitical. Instead, they need to maintain their communities and networks and stay patient, Wong said. Future activists and political talents will emerge when the time comes again.
Political vacuum
Wong's optimism is remarkable, considering the circumstances. Nearly the entire top leadership of the LSD is currently in jail. Leung, Ng and Chan are serving jail time for unauthorized assembly charges, while Jimmy Sham is in remand on NSL charges related to the 2020 pan-Democratic primary election. Wong himself was imprisoned three times prior to 2019, which makes him a "veteran" compared to the other pan-democrats put behind bars for the first time in the wake of anti-China extradition bill protests.
Raphael Wong's t-shirt was printed with US civil rights activist Martin Luther King Jr.'s quote, "only in the darkness can you see the stars." The 16 stars represented the number of young activists jailed over 2014 protests. Photo: Selina Cheng/HKFP.
"The hardest part will be not being able to see my wife," he said. "Even though I know I'm wrong, I still worry that she will not be able to take care of herself."
Wong said he planned to make video instructions showing his wife how to use a vacuum cleaner before going to jail during the interview in May. "I don't want her to suffer," he said.
"That's just how prisoners are like. You don't want to suffer yourself, and you feel guilty for making those come visit you suffer."
At the end of Wednesday's hearing, Wong was handed a 14-month sentence. "Tell my wife that I love her," he said, before the guards hustled him out of the defendant's dock and took him off to begin his fourth prison term.
Tagged: 2021 LegCo Elections, Avery Ng, China Extradition, Election Committee, Figo Chan, League of Social Democrats, Leung Kwok-hung, Raphael Wong
Selina Cheng
Selina Cheng is a Hong Kong journalist who previously worked with HK01, Quartz and AFP Beijing. She also covered the Umbrella Movement for AP and reported for a newspaper in France. Selina has studied investigative reporting at the Columbia Journalism School.
More by Selina Cheng