EN BANC
UDK-15143, January 21, 2015
IN THE MATTER OF: SAVE THE SUPREME COURT JUDICIAL INDEPENDENCE AND FISCAL AUTONOMY MOVEMENT v. ABOLITION OF JUDICIARY DEVELOPMENT FUND (JDF) AND REDUCTION OF FISCAL AUTONOMY.
R E S O L U T I O N
LEONEN, J.:
Petition for Mandamus with Manifestation to invoke the Judicial Independence and Fiscal Autonomy as mandated under the Constitution5The letter was referred to the Clerk of Court En Banc for appropriate action.6 It was then docketed as UDK-15143.7chanroblesvirtuallawlibrary
My message to the Supreme Court: We do not want two equal branches of government to go head to head, needing a third branch to step in to intervene. We find it difficult to understand your decision. You had done something similar in the past, and you tried to do it again; there are even those of the opinion that what you attempted to commit was graver, if we were to base it on your decision. Abiding by the principle of “presumption of regularity,” we assumed that you did the right thing; after all, you are the ones who should ostensibly have a better understanding of the law. And now, when we use the same mechanism—which, you yourselves have admitted, benefit our countrymen—why is it then that we are wrong?The issue for resolution is whether petitioner Rolly Mijares has sufficiently shown grounds for this court to grant the petition and issue a writ of mandamus.
We believe that the majority of you, like us, want only the best for the Filipino people. To the honorable justices of the Supreme Court: Help us help our countrymen. We ask that you review your decision, this time taking into consideration the points I have raised tonight. The nation hopes for your careful deliberation and response. And I hope that once you’ve examined the arguments I will submit, regarding the law and about our economy, solidarity will ensue—thus strengthening the entire government’s capability to push for the interests of the nation.15
Petitioner’s failure to comply with the first two requisites warrants the outright dismissal of this petition.
(1) there must be an actual case or controversy calling for the exercise of judicial power; (2) the person challenging the act must have the standing to question the validity of the subject act or issuance; otherwise stated, he must have a personal and substantial interest in the case such that he has sustained, or will sustain, direct injury as a result of its enforcement; (3) the question of constitutionality must be raised at the earliest opportunity; and (4) the issue of constitutionality must be the very lis mota of the case.23
One of the requirements for this court to exercise its power of judicial review is the existence of an actual controversy. This means that there must be “an existing case or controversy that is appropriate or ripe for determination, not conjectural or anticipatory, lest the decision of the court would amount to an advisory opinion.”24 As emphasized by this court in Information Technology Foundation of the Phils. v. Commission on Elections:25ARTICLE VIII
Judicial Department
Section 1. The judicial power shall be vested in one Supreme Court and in such lower courts as may be established by law.
Judicial power includes the duty of the courts of justice to settle actual controversies involving rights which are legally demandable and enforceable, and to determine whether or not there has been a grave abuse of discretion amounting to lack or excess of jurisdiction on the part of any branch or instrumentality of the Government. (Emphasis supplied)
It is well-established in this jurisdiction that “. . . for a court to exercise its power of adjudication, there must be an actual case or controversy — one which involves a conflict of legal rights, an assertion of opposite legal claims susceptible of judicial resolution; the case must not be moot or academic or based on extra-legal or other similar considerations not cognizable by a court of justice. . . . [C]ourts do not sit to adjudicate mere academic questions to satisfy scholarly interest, however intellectually challenging.” The controversy must be justiciable — definite and concrete, touching on the legal relations of parties having adverse legal interests. In other words, the pleadings must show an active antagonistic assertion of a legal right, on the one hand, and a denial thereof on the other; that is, it must concern a real and not a merely theoretical question or issue. There ought to be an actual and substantial controversy admitting of specific relief through a decree conclusive in nature, as distinguished from an opinion advising what the law would be upon a hypothetical state of facts.26For this court to rule on constitutional issues, there must first be a justiciable controversy. Pleadings before this court must show a violation of an existing legal right or a controversy that is ripe for judicial determination. In the concurring opinion in Belgica v. Ochoa:chanRoblesvirtualLawlibrary
Basic in litigation raising constitutional issues is the requirement that there must be an actual case or controversy. This Court cannot render an advisory opinion. We assume that the Constitution binds all other constitutional departments, instrumentalities, and organs. We are aware that in the exercise of their various powers, they do interpret the text of the Constitution in the light of contemporary needs that they should address. A policy that reduces this Court to an adviser for official acts by the other departments that have not yet been done would unnecessarily tax our resources. It is inconsistent with our role as final arbiter and adjudicator and weakens the entire system of the Rule of Law. Our power of judicial review is a duty to make a final and binding construction of law. This power should generally be reserved when the departments have exhausted any and all acts that would remedy any perceived violation of right. The rationale that defines the extent of our doctrines laying down exceptions to our rules on justiciability are clear: Not only should the pleadings show a convincing violation of a right, but the impact should be shown to be so grave, imminent, and irreparable that any delayed exercise of judicial review or deference would undermine fundamental principles that should be enjoyed by the party complaining or the constituents that they legitimately represent.27 (Emphasis supplied)The reason for this requirement was explained in Angara v. Electoral Commission:28
Any attempt at abstraction could only lead to dialectics and barren legal questions and to sterile conclusions unrelated to actualities. Narrowed as its function is in this manner, the judiciary does not pass upon questions of wisdom, justice or expediency of legislation. More than that, courts accord the presumption of constitutionality to legislative enactments, not only because the legislature is presumed to abide by the Constitution but also because the judiciary in the determination of actual cases and controversies must reflect the wisdom and justice of the people as expressed through their representatives in the executive and legislative departments of the government.29Petitioner’s allegations show that he wants this court to strike down the proposed bills abolishing the Judiciary Development Fund. This court, however, must act only within its powers granted under the Constitution. This court is not empowered to review proposed bills because a bill is not a law.
a) To prevent, annul or declare unconstitutional any law, decree, Comelec resolution/directive and other respondents’ issuances, orders and actions and the like in postponing the May 6, 2002 SK elections.33This court held that:chanRoblesvirtualLawlibrary
. . . petitioners instituted this petition to: (1) compel public respondents to hold the SK elections on May 6, 2002 and should it be postponed, the SK elections should be held not later than July 15, 2002; (2) prevent public respondents from passing laws and issuing resolutions and orders that would lower the membership age in the SK. . . .Similar to Montesclaros, petitioner is asking this court to stop Congress from passing laws that will abolish the Judiciary Development Fund. This court has explained that the filing of bills is within the legislative power of Congress and is “not subject to judicial restraint[.]”35 A proposed bill produces no legal effects until it is passed into law. Under the Constitution, the judiciary is mandated to interpret laws. It cannot speculate on the constitutionality or unconstitutionality of a bill that Congress may or may not pass. It cannot rule on mere speculations or issues that are not ripe for judicial determination.36 The petition, therefore, does not present any actual case or controversy that is ripe for this court’s determination.
. . . .
Petitioners’ prayer to prevent Congress from enacting into law a proposed bill lowering the membership age in the SK does not present an actual justiciable controversy. A proposed bill is not subject to judicial review because it is not a law. A proposed bill creates no right and imposes no duty legally enforceable by the Court. A proposed bill, having no legal effect, violates no constitutional right or duty. The Court has no power to declare a proposed bill constitutional or unconstitutional because that would be in the nature of rendering an advisory opinion on a proposed act of Congress. The power of judicial review cannot be exercised in vacuo. . . .
. . . .
Thus, there can be no justiciable controversy involving the constitutionality of a proposed bill. The Court can exercise its power of judicial review only after a law is enacted, not before.
Under the separation of powers, the Court cannot restrain Congress from passing any law, or from setting into motion the legislative mill according to its internal rules. Thus, the following acts of Congress in the exercise of its legislative powers are not subject to judicial restraint: the filing of bills by members of Congress, the approval of bills by each chamber of Congress, the reconciliation by the Bicameral Committee of approved bills, and the eventual approval into law of the reconciled bills by each chamber of Congress. Absent a clear violation of specific constitutional limitations or of constitutional rights of private parties, the Court cannot exercise its power of judicial review over the internal processes or procedures of Congress.
. . . .
. . . To do so would destroy the delicate system of checks and balances finely crafted by the Constitution for the three co-equal, coordinate and independent branches of government.34 (Emphasis supplied, citations omitted)
Locus standi is defined as “a right of appearance in a court of justice on a given question.” In private suits, standing is governed by the “real-parties-in interest” rule as contained in Section 2, Rule 3 of the 1997 Rules of Civil Procedure, as amended. It provides that “every action must be prosecuted or defended in the name of the real party in interest.” Accordingly, the “real-party-in interest” is “the party who stands to be benefited or injured by the judgment in the suit or the party entitled to the avails of the suit.” Succinctly put, the plaintiff’s standing is based on his own right to the relief sought.Petitioner has not shown that he has sustained or will sustain a direct injury if the proposed bill is passed into law. While his concern for judicial independence is laudable, it does not, by itself, clothe him with the requisite standing to question the constitutionality of a proposed bill that may only affect the judiciary.
The difficulty of determining locus standi arises in public suits. Here, the plaintiff who asserts a “public right” in assailing an allegedly illegal official action, does so as a representative of the general public. He may be a person who is affected no differently from any other person. He could be suing as a “stranger,” or in the category of a “citizen,” or ‘taxpayer.” In either case, he has to adequately show that he is entitled to seek judicial protection. In other words, he has to make out a sufficient interest in the vindication of the public order and the securing of relief as a “citizen” or “taxpayer.”
. . . .
This Court adopted the “direct injury” test in our jurisdiction. In People v. Vera, it held that the person who impugns the validity of a statute must have “a personal and substantial interest in the case such that he has sustained, or will sustain direct injury as a result.” The Vera doctrine was upheld in a litany of cases, such as, Custodio v. President of the Senate, Manila Race Horse Trainers’ Association v. De la Fuente, Pascual v. Secretary of Public Works and Anti-Chinese League of the Philippines v. Felix.38
the rule on standing is a matter of procedure, hence, can be relaxed for nontraditional plaintiffs like ordinary citizens, taxpayers, and legislators when the public interest so requires, such as when the matter is of transcendental importance, of overreaching significance to society, or of paramount public interest.39Transcendental importance is not defined in our jurisprudence, thus, in Francisco v. House of Representatives:40
There being no doctrinal definition of transcendental importance, the following instructive determinants formulated by former Supreme Court Justice Florentino P. Feliciano are instructive: (1) the character of the funds or other assets involved in the case; (2) the presence of a clear case of disregard of a constitutional or statutory prohibition by the public respondent agency or instrumentality of the government; and (3) the lack of any other party with a more direct and specific interest in raising the questions being raised.41A mere invocation of transcendental importance in the pleading is not enough for this court to set aside procedural rules:chanRoblesvirtualLawlibrary
Whether an issue is of transcendental importance is a matter determined by this court on a case-to-case basis. An allegation of transcendental importance must be supported by the proper allegations.42None of the determinants in Francisco are present in this case. The events feared by petitioner are merely speculative and conjectural.
The Responsible Parenthood and Reproductive Health Act of 2012 should not be declared unconstitutional in whole or in any of its parts given the petitions filed in this case.The events feared by petitioner are contingent on the passing of the proposed bill in Congress. The threat of imminent injury is not yet manifest since there is no guarantee that the bill will even be passed into law. There is no transcendental interest in this case to justify the relaxation of technical rules.
None of the petitions properly present an “actual case or controversy,” which deserves the exercise of our awesome power of judicial review. It is our duty not to rule on the abstract and speculative issues barren of actual facts. These consolidated petitions, which contain bare allegations, do not provide the proper venue to decide on fundamental issues. The law in question is needed social legislation.
That we rule on these special civil actions for certiorari and prohibition — which amounts to a pre-enforcement free-wheeling facial review of the statute and the implementing rules and regulations — is very bad precedent. The issues are far from justiciable. Petitioners claim in their class suits that they entirely represent a whole religion, the Filipino nation and, worse, all the unborn. The intervenors also claim the same representation: Filipinos and Catholics. Many of the petitions also sue the President of the Republic.
We should apply our rules rigorously and dismiss these cases. The transcendental importance of the issues they want us to decide will be better served when we wait for the proper cases with the proper parties suffering real, actual or more imminent injury. There is no showing of an injury so great and so imminent that we cannot wait for these cases.44 (Emphasis supplied)
The writ of mandamus will issue when the act sought to be performed is ministerial.45 An act is ministerial when it does not require the exercise of judgment and the act is performed in compliance with a legal mandate.46 In a petition for mandamus, the burden of proof is on petitioner to show that one is entitled to the performance of a legal right and that respondent has a corresponding duty to perform the act.47 Mandamus will not lie “to compel an official to do anything which is not his duty to do or which it is his duty not to do, or to give to the applicant anything to which he is not entitled by law.”48chanroblesvirtuallawlibraryRule 65
CERTIORARI, PROHIBITION AND MANDAMUS
SEC. 3. Petition for mandamus.— When any tribunal, corporation, board, officer or person unlawfully neglects the performance of an act which the law specifically enjoins as a duty resulting from an office, trust, or station, or unlawfully excludes another from the use and enjoyment of a right or office to which such other is entitled, and there is no other plain, speedy and adequate remedy in the ordinary course of law, the person aggrieved thereby may file a verified petition in the proper court, alleging the facts with certainty and praying that judgment be rendered commanding the respondent, immediately or at some other time to be specified by the court, to do the act required to be done to protect the rights of the petitioner, and to pay the damages sustained by the petitioner by reason of the wrongful acts of the respondent.
The petition shall also contain a sworn certification of non-forum shopping as provided in the third paragraph of section 3, Rule 46.cralawred
These amounts were arrived at using the following computation:chanRoblesvirtualLawlibrary
Type of Court Number of Courts57 Estimated Monthly MOOE Per CourtRegional Trial Courts 969 P46,408.67Metropolitan Trial Courts 106 P46,071.89Municipal Trial Courts in Cities 229 P46,206.01Municipal Circuit Trial Courts 468 P46,305.69Municipal Trial Courts 366 P46,423.30Shari’a District Courts 5 P40,696.83Shari’a Circuit Courts 51 P45,883.68
In comparison, the 2014 MOOE allocation for the House of Representatives was P3,386,439,000.0058 or about P282.2 million per month for the maintenance and operation of the House of Representatives compound in Batasan Hills. Even if this amount was divided equally among the 234 legislative districts, a representative’s office space would still have a monthly MOOE allocation of approximately P1.2 million, which is significantly higher than the average P46,000.00 allocated monthly to each trial court.
Number of Courts x MOOE --------------------------- Total Number of Courts / 12 ------------------------------------------------------------------------------------- Number of Courts
The Judiciary, the Constitutional Commissions, and the Ombudsman must have the independence and flexibility needed in the discharge of their constitutional duties. The imposition of restrictions and constraints on the manner the independent constitutional offices allocate and utilize the funds appropriated for their operations is anathema to fiscal autonomy and violative not only of the express mandate of the Constitution but especially as regards the Supreme Court, of the independence and separation of powers upon which the entire fabric of our constitutional system is based.63Courts, therefore, must also be accountable with their own budget. The Judiciary Development Fund, used to augment the expenses of the judiciary, is regularly accounted for by this court on a quarterly basis. The financial reports are readily available at the Supreme Court website.64chanroblesvirtuallawlibrary
Endnotes:
1 Pres. Decree No. 1949 (1984), otherwise known as Establishing a Judiciary Development Fund and for Other Purposes.
2 Carmela Fonbuena, House vs SC? Aquino allies target judicial fund, July 15, 2014 (visited January 20, 2015); Jess Diaz, Another House bill filed vs JDF, July 17, 2014 (visited January 20, 2015).
3Rollo, p. 8.
4 Id. at 3–10.
5 Id. at 3.
6 Id. at 2.
7 Id. at 3.
8 Id.
9 Id.
10 Id.
11Belgica v. Ochoa, G.R. Nos. 208566, et al., November 19, 2013, 710 SCRA 1 [Per J. Perlas-Bernabe, En Banc].
12Araullo v. Aquino, G.R. No. 209287, July 1, 2014 [Per J. Bersamin, En Banc].
13 Carmela Fonbuena, House vs SC? Aquino allies target judicial fund, July 15, 2014 (visited January 20, 2015).
14 Id.
15 [English] National Address of President Aquino on the Supreme Court’s decision on DAP, July 14, 2014 (visited October 13, 2014). The message was originally delivered in Filipino.
16Rollo, p. 6.
17 Id. at 7.
18 Id.
19 Id.
20 Id. at 8
21 Id.
22 Id. at 9.
23Biraogo v. The Philippine Truth Commission of 2010, 651 Phil. 374, 438 (2010) [Per J. Mendoza, En Banc], citing Senate of the Philippines v. Ermita, 522 Phil. 1, 27 (2006) [Per J. Carpio Morales, En Banc] and Francisco v. House of Representatives, 460 Phil. 830, 892 (2003) [Per J. Carpio Morales, En Banc].
24Southern Hemisphere Engagement Network, Inc. v. Anti-Terrorism Council, 646 Phil. 452, 479 (2010) [Per J. Carpio Morales, En Banc], citing Republic Telecommunications Holding, Inc. v. Santiago, 556 Phil. 83, 91–92 (2007) [Per J. Tinga, Second Division].
25 499 Phil. 281 (2005) [Per J. Panganiban, En Banc].
26 Id. at 304–305, citing Republic v. Tan, G.R. No. 145255, March 30, 2004, 426 SCRA 485, 492–493 [Per J. Carpio Morales, Third Division], Aetna Life Insurance Co. v. Hayworth, 300 U.S. 227 (1937), and Vide: De Lumen v. Republic, 50 O.G. No. 2, 578 (February 1952).
27 J. Leonen, concurring opinion in Belgica v. Ochoa, G.R. No. 208566, November 19, 2013, 710 SCRA 1, 278–279 [Per J. Perlas-Bernabe, En Banc].
28 63 Phil. 139 (1936) [Per J. Laurel, En Banc].
29 Id. at 158–159.
30 433 Phil. 620 (2002) [Per J. Carpio, En Banc].
31 Id. at 630.
32 Id. at 626.
33 Id. at 627.
34 Id. at 633–635.
35 Id. at 634.
36 J. Leonen, dissenting and concurring opinion in Disini, Jr. v. Secretary of Justice, G.R. No. 203335, February 18, 2014, 716 SCRA 237, 534 [Per J. Abad, En Banc].
37 522 Phil. 705 (2006) [Per J. Sandoval-Gutierrez, En Banc].
38 Id. at 755–757, citing Black’s Law Dictionary, 6th Ed. 1991, p. 941, Salonga v. Warner Barnes & Co., 88 Phil. 125, 131 (1951) [Per J. Bautista Angelo, En Banc], People v. Vera, 65 Phil. 56, 89 (1937) [Per J. Laurel, En Banc], Custodio v. President of the Senate, G.R. No. 117, November 7, 1945 (unreported), Manila Race Horse Trainers’ Association v. De la Fuente, G.R. No. 2947, January 11, 1959 (unreported), Pascual v. Secretary of Public Works, 110 Phil. 331, 337 (1960) [Per J. Concepcion, En Banc], and Anti-Chinese League of the Philippines v. Felix, 77 Phil. 1012, 1013 (1947) [Per J. Feria, En Banc].
39Biraogo v. The Philippine Truth Commission of 2010, 651 Phil. 374, 441 (2010) [Per J. Mendoza, En Banc], citing Social Justice Society (SJS) v. Dangerous Drugs Board and Philippine Drug Enforcement Agency (PDEA), 591 Phil. 393, 404 (2008) [Per J. Velasco, Jr., En Banc], Tatad v. Secretary of the Department of Energy, 346 Phil. 321, 359 (1997) [Per J. Puno, En Banc], and De Guia v. Commission on Elections, G.R. No. 104712, May 6, 1992, 208 SCRA 420, 422 [Per J. Bellosillo, En Banc].
40 460 Phil. 830 (2003) [Per J. Carpio Morales, En Banc].
41 Id. at 899, citing J. Feliciano, concurring opinion in Kilosbayan, Incorporated v. Guingona, Jr., G.R. No. 113375, May 5, 1994, 232 SCRA 110, 155–157 [Per J. Davide, Jr., En Banc].
42 J. Leonen, concurring and dissenting opinion in Social Justice Society (SJS) Officers v. Lim, G.R. No. 187836, November 25, 2014 34–35 [Per J. Perez, En Banc].
43 G.R. Nos. 204819, et al., April 8, 2014 [Per J. Mendoza, En Banc].
44 J. Leonen, dissenting opinion in Imbong v. Ochoa, G.R. No. 204819, April 8, 2014 1–2 [Per J. Mendoza, En Banc], citing Southern Hemisphere Engagement Network, Inc. v. Anti-Terrorism Council, 646 Phil. 452, 479 (2010) [Per J. Carpio Morales, En Banc], Angara v. Electoral Commission, 63 Phil. 139, 158 (1936) [Per J. Laurel, En Banc]; Guingona, Jr. v. Court of Appeals, 354 Phil. 415, 429 (1998) [Per J. Panganiban, First Division]; J. Mendoza, separate opinion in Cruz v. Sec. of Environment and Natural Resources, 400 Phil. 904, 1092 (2002) [Per Curiam, En Banc], J. Mendoza, concurring opinion in Estrada v. Sandiganbayan, 421 Phil. 290, 430–432 (2001) [Per J. Bellosillo, En Banc], citing Gooding v. Wilson, 405 U.S. 518, 521, 31 L.Ed.2d 408, 413 (1972).
45Quizon v. Commission on Elections, 569 Phil. 323, 329 (2008) [Per J. Ynares-Santiago, En Banc].
46Special People, Inc. Foundation v. Canda, G.R. No. 160932, January 14, 2013, 688 SCRA 403, 424 [Per J. Bersamin, First Division].
47 Id.
48Uy Kiao Eng v. Nixon Lee, G.R. No. 176831, January 15, 2010, 610 SCRA 211, 217 [Per J. Nachura, Third Division]. See also University of San Agustin, Inc. v. Court of Appeals, G.R. No. 100588, March 7, 1994, 230 SCRA 761 [Per J. Nocon, Second Division].
49 Keynote speech by J. Leonen, General Membership of the Tax Management Association of the Philippines, Inc., Mandarin Oriental Hotel, July 31, 2014.
50 The percentage is computed by dividing the total appropriations for the department over the estimated total of the national budget.
51See Rep. Act No. 10633, GAA Fiscal Year 2014, annex A, title XXIX, general summary; President Aquino OKs P2.265T 2014 National Budget, December 20, 2013, (visited January 20, 2015).
52See Rep. Act No. 10352, GAA Fiscal Year 2013, title XXIX, general summary; 2013 Budget Message of President Aquino, July 24, 2012 (visited January 20, 2015).
53See Rep. Act No. 10155, GAA Fiscal Year 2012, title XXIX, general summary; 2013 Budget Message of President Aquino, July 24, 2012 (visited January 20, 2015).
54See Rep. Act No. 10147, GAA Fiscal Year 2011, title XXIX, general summary; The President’s Budget Message, July 26, 2011 (visited January 20, 2015).
55 Keynote speech by J. Leonen, General Membership of the Tax Management Association of the Philippines, Inc., Mandarin Oriental Hotel, July 31, 2014.
56 Rep. Act No. 10633, GAA Fiscal Year 2014, title XXIX, sec. A, special provision 6.
57 These statistics came from the presentation of the judicial department during the 2015 budget congressional hearing on September 9, 2014.
58 Rep. Act No. 10633, GAA Fiscal Year 2014, title I, sec. D.
59 Rep. Act No. 10352, GAA Fiscal Year 2013, title XXIX, sec. A.
60 Rep. Act No. 10633, GAA Fiscal Year 2014, title XXIX, sec. A. The judiciary, however, was allocated a total of P174 million capital outlay for locally funded projects.
61 CONST., art. VIII, sec. 3 provides:chanRoblesvirtualLawlibrary
Section 3. The Judiciary shall enjoy fiscal autonomy. Appropriations for the Judiciary may not be reduced by the legislature below the amount appropriated for the previous year and, after approval, shall be automatically and regularly released.
62 G.R. No. 103524, April 15, 1992, 208 SCRA 133, 150 [Per J. Gutierrez, Jr., En Banc].
63 Id. at 150.
64See Financial and Budget Accountability Reports of the Supreme Court of the Philippines and the Lower Courts (visited January 20, 2015).
65See LOCAL GOVT. CODE, title II, chap. 3, art. III, sec. 447(a)(1)(xi), LOCAL GOVT. CODE, title III, chap. 3, art. III, sec. 458(a)(1)(xi), and LOCAL GOVT. CODE, title IV, chap. 3, art. III, sec. 468(a)(1)(xi).
66See Admin. Order No. 99 (1988) and Re: Guidelines on the Occupancy, Use, Operation and Maintenance of the Hall of Justice Buildings, A.M. No. 01-9-09-SC, October 23, 2001 [Unsigned resolution, En Banc].
67 Keynote speech by J. Leonen, General Membership of the Tax Management Association of the Philippines, Inc., Mandarin Oriental Hotel, July 31, 2014.
68 Id.