RUNNING BIBLIOGRAPHY

BIBLIOGRAPHY

I. Primary Sources

i. Constitution

1935 Philippine Constitution.

1973 Philippines Constitution.

1987 Philippine Constitution.

ii. Laws

An Act Creating the Court of Tax Appeals, Republic Act No. 1125 (1954).

An Act to Create a Social Security System Providing Sickness, Unemployment,

Retirement, Disability and Death Benefits for Employees, as Amended by Section
1, P.D. No. 24, S-1972, [Social Securities Law], Republic Act. No. 1161(1954).

Labor Code of the Philippines, Presidential Decree No. 422, As Amended (1974).

Requiring Government Financial Institutions to Foreclose Mandatorily All Loan

with Arrearages, Including Interest and Charges Amounting to At Least Twenty
Percent of the Total Outstanding Obligation, Presidential Decree No. 385 (1974).

Banning the Issuance by Courts of Preliminary Injunctions in Cases Involving

Concessions, Licenses, and Other Permits Issued by Public Administrative Officials
or Bodies for the Exploitation of Natural Resources, Presidential Decree No. 605
(1974).

An Act Prohibiting Courts from Issuing Restraining Orders or Preliminary

Injunctions in Cases Involving Infrastructure and Natural Resources Development
Projects of and Public Utilities Operated By, the Government, Presidential Decree
No. 1818 (1981).
 Proclamation and Launching a Program for the Expeditious Disposition and
Privatization of Certain Government Corporations and/or Assets thereof,
Proclamation No. 50, as amended by Proclamation No. 50-A (1986).

An Act Instituting a Comprehensive Agrarian Reform Program to Promote Social

Justice and Industrialization, Republic Act No. 6657 (1988).

An Act Accelerating the Conversion of Military Reservations into Other Productive

Uses, Creating the Bases Conversion and Development Authority for this Purpose,
Providing Funds Therefor and Other Purposes [Bases Conversion Act of 1992],
Republic Act No. 7227 (1992).

An Act Penalizing the Pilferage of Electricity and Theft of Electric Power

Transmission Lines/Materials, Rationalizing System Losses by Phasing out
Pilferage Losses as a Component Thereof and for Other Purposes [Anti-electricity
and Electric Transmission Lines/Materials Pilferage Act of 1994], Republic Act No.
7832 (1994).

An Act Amending the National Internal Revenue Code [National Internal Revenue
Code], Republic Act No. 8424 (1997).

An Act to Ensure the Expeditious Implementation and Completion of Government

Infrastructure Projects by Prohibiting Lower Courts From Issuing Temporary
Restraining Orders, Preliminary Injunctions or Preliminary Mandatory Injunctions,
Republic Act No. 8975 (2000).

iii. Rules of Court

The 1997 Rules of Civil Procedure.

iv. Supreme Court Issuances

Ban on the Issuance od Temporary Restraining Orders or Writs of Preliminary

Prohibitory or Mandatory injunction on Cases Involving Government
Infrastructure Projects, Administrative Circular No. 11-2000, November 13, 2000.

Exercise of Utmost Caution, Prudence, and Judiciousness in Issuance of Temporary

Restraining Orders or Writs of Preliminary Injunction, Administrative Circular No.
07-1999, June 25, 1999.

Administrative Circular No. 62-2002, November 20, 2002.

 Administrative Circular No. 20-95, September 12, 1995.

Administrative Matter No. 07-7-12-SC, December 4, 2007.

Office of the Court Administrator Circular No. 79-2003, June 12, 2003.

Office of the Court Administrator Circular No. 38-2014, March 12, 2004.

v. Department Orders

Prohibition on the Issuance of Temporary Restraining Orders on the Collection of

Taxes against the BIR by Courts other than the Court of Tax Appeals, the Issuance
of Warrants of Distraint and Garnishment, and/or Levy on Final Decisions of the
BIR on Disputed Assessments, Cases Filed before the Court of Tax Appeals, and the
Sale of Property Distrained and Garnished (May 04, 2010).

vi. Jurisprudence

Angeles City v. Angeles Electric Corporation, 622 SCRA 43 (2010).

Alvero v. De la Rosa, 76 PHIL. 428, 434, (1946).
Asutilla vs. Philippine National Bank, 141 SCRA 40 (1986).
Baguio Market Vendors Multi-Purpose Cooperative (BAMARVEMPCO) v.
Cabato-Cortes, 627 Phil. 543, 549 (2010).
BP Phils. Inc. v. Clark Trading Corporation, G.R. No.175284, Sept. 19 2012.
Bureau of Customs and the Economic Intelligence and Investigation Bureau v.
Ogario and Montelibano, G.R. No. 138081, March 30, 2000.
Bustamante v. Court of Appeals, 381 SCRA 171 (2002).
Calo v. Roldan, 76 PHIL. 445 (1946).
Carpio Morales v. Court of Appeals G.R. No. 217126-27, Novemeber 10, 2015.
Chan Bros., Incorporated v. Federation Obrera de la Industria Tabaquera y Otros
Trabajadores de Filipinas, G.R. No. L-34761, 1974.
China Banking Corporation v. Court of Appeals, PHIL. 158, 173 (1996).
Churchill and Tait v. Rafferty, 32 Phil. 580 (1915). Carpio Morales v. Court of
Appeals G.R. No. 217126-27, Novemeber 10, 2015.
Churchill v. Concepcion, 34 Phil. 969 (1916).
City of Manila v. Grecia-Cuerdo, G.R. No. 175723, 715 SCRA 182 (2014).
City of Manila v. Grecia-Cuerdo, G.R. No. 175723, February 4, 2014, 715 SCRA
182.
Commissioner of Internal Revenue v. Algue, Inc., 158 SCRA 9 (1988).
Commissioner of Internal Revenue v. J.C. Yuseco, G.R. No. L-12318, October
28, 1961.
Commissioner of Internal Revenue v. Pineda, 21 SCRA 105 (1967).
Commissioner of Internal Revenue v. Santos, 277 SCRA 617 (1997).
Commissioner of Internal Revenue v. Tokyo Shipping Co. Ltd., 244 SCRA 332
(1995).
Datiles and Comnpany v. Hon. Melquiades Sucaldito, G.R. No. L-42380, June 22,
1990.
David v. Ramos, 90 Phil. 351 (1951).
Del Rosario v. CA, G.R. No. 115106, Mar. 15, 1996.
Echegaray v. Secretary of Justice the Court, 301 SCRA 96,112 (1999).
Erlarger and Galinger Inc. v. Erlanger and Galinger Employees Association, 104
Phil. 17 (1958).
Fabian v. Desierto, 295 SCRA 470 (1998).
Filipino Metals Corporation v. Secretary of Department of Trade and Industry,
463 SCRA 616, 624 (2005).
G.G. Sportswear Manufacturing Corp. v. BDO, G.R. No. 184434, Feb. 8, 2010.
Government of the Philippine Islands v. Springer, 50 Phil 529 (1927).
Heirs of Eugenia v. Roxas, Inc. et al. v. Intermediate Appellate Court, et al., 173
SCRA 581.
Hernandez v. National Power Corporation, G.R. No. 145328, Mar. 23, 2006.
Incorporators of the Mindanao Institute v. United Church, G.R. No. 171765, Mar.
21, 2012.
Jao v. Court of Appeals, 249 SCRA 35, 42-43 (1995).
Kabushiki Kaisha, et. al. v. San Diego, 16 SCRA 406 (1966).
Kaisahan ng mga Manggagawa sa La Campana v. Sarmiento, 133 SCRA 221
(1984).
Lapid v. CA, 390 Phil. 236, 248 (2000).
Los Banos Rural Bank v. Africa, 384 SCRA 535 (2002).
Louis “Barok” C. Biraogo v. The Philippine Truth Commission, G.R. No. 192935,
December 7, 2010.
Malaga v. Penachos, G.R. No. 86695, September 3, 1992.
Marcos-Manotoc v. Agcaoili, 330 SCRA 268 (2000).
Mariano F. Ocampo IV v. The Honorable Ombudsman, G.R. Nos. 103446-47,
August 30, 1993.
Ortigas & Company Limited Partnership v. Hon. Ruiz, G.R. No. L-33952, Mar. 9,
1987.
Philippine Association of Free Labor Unions v. Quicho, 47 SCRA 11 (1972).
Philippine Guaranty Co., Inc. v. Commissioner of Internal Revenue, 15 SCRA 1
(1965).
Philippine Healthcare Providers, Inc. v. Commissioner of Internal Revenue, 600
SCRA 413 (2009).
Philippine Port Authority v. Cipres, G.R. No. 145742, Jul. 14, 2005.
Poblete Construction Company & Poblete v. Social Security Commission, 10
SCRA 1 (1964).
Presidential Commission on Good Government v. Pena, 159 SCRA 557 (1988).
Republic v. Caguioa, 563 SCRA 193 (2007).
Reyes v. Almanzor, 196 SCRA 322 (1991).
Rodolfo Samson. vs. Hon. Teofisto Guingona, G.R. No. 123504, December 14,
2000.
Roxas v. Court of Tax Appeals, 23 SCRA 276 (1968).
Sales v. Securities and Exchange Commission, G.R. No. 54330, Jan. 13, 1989.
Sarasola v. Trinidad, 40 Phil. 252 (1919).
Social Security Commission v. Bayona, G.R. No. L-13555, May 30, 1962.
Urbanes v. Court of Appeals, 355 SCRA 537 (2001).
Utleg v. Arca, 40 SCRA 597 (1971).
 Zuneca Pharmaceutical v. Natrapharm, Inc. G.R. No. 197802, Nov. 11, 2016.

II. Secondary Sources

i. Books

Agpalo, Ruben E. Statutory Construction, Fifth Edition, Rex Bookstore Inc.

(2003).

De Leon, Hector S. and De Leon, Hector M. Jr. Administrative Law: Text and
Cases, Seventh Edition, Rex Bookstore, Inc. (2016).

Gruba, Lily K. Guide Notes and Cases on the General Principles of Taxation and
the Organization of the B.I.R. Rex Bookstore, Inc. (2016).

Riano, Willard B. Civil Procedure (The Bar Lecture Series) Volume I, Rex
Bookstore, Inc. (2014).

Riano, Willard B. Civil Procedure (The Bar Lecture Series) Volume II, Rex
Bookstore, Inc. (2016).

ii. Journals

Judge Oscar B. Pimentel, Examining the Writ of Preliminary Injunction, 52 ATENEO

L.J. 701 (2007).

Coleen Claudette R. Luminarias & Isa Maria N. Avacena, Carpio Morales v. Court
of Appeals and Binay, Jr.: Why the Supreme Court Abandoned the Fifty-Six Year-
Old Doctrine of Condonation, 61 ATENEO L.J. 204 (2016).

iii. Theses

Joseph Anthony I. Malaya, Revisiting Section 218 of the National Internal Revenue
Code: A Law Which Absolutely Prohibits Any Court from Issuing Injunctions To
Restrain The Collection of National Internal Revenue Taxes (2011) (unpublished
J.D. thesis, Ateneo de Manila University) (on file with the Professional Schools
Library, Ateneo de Manila University).

Xavier Jesus D. Romualdo, Proposing a Standard for the Issuance of Preliminary

Injunctions and Temporary Restraining Orders Against the Collection of Taxes
(2012) (unpublished J.D. thesis, Ateneo de Manila University) (on file with the
Professional Schools Library, Ateneo de Manila University).
iv. Online Sources

John Leubsdorf, Preliminary Injunctions: In Defense of the Merits, 76 Fordham

Law Review 33 (2007). Available at: http://ir.lawnet.fordham.edu
/flr/vol76/iss1/2

Bureau of Internal Revenue, Revenue Memorandum Orders, available at

https://www.bir.gov.ph/index.php/archive/2010-revenue-memorandum-
orders.html (Last accessed Jan. 01, 2018).

Bureau of Internal Revenue, Revenue Memorandum Circulars, available at

https://www.bir.gov.ph/index.php/archive/2010-revenue-memorandum-
circulars.html (Last accessed Jan. 01, 2018).

Black’s Law Dictionary, Free Online Legal Dictionary, (2nd Ed.), available at
https://thelawdictionary.org/injunction/ (Last accessed Jun. 09, 2018).

Douglas Lichtman, Uncertainty and Standard for Preliminary Relief, Chicago

Unbound, Working Paper No. 166 (2002). Available at:
https://chicagounbound.uchicago.edu/cgi/viewcontent.cgi?referer=https://www
.google.com.ph/&httpsredir=1&article=1603&context=law_and_economics

Dharel Placido, Duterte to Courts: Stop Issuing TROs, available at

http://news.abs-cbn.com/nation/05/31/16/duterte-to-courts-stop-issuing-tros (last
accessed January 01, 2017).

Ina Reformina, Sereno Assures Duterte on Anti-corruption Drive, available at

http://news.abs-cbn.com/nation/06/10/16/sereno-assures-duterte-on-anti-
corruption-drive (last accessed January 01, 2017).

Smothers v. Lewis, 672 S.W.2d 62,1984, available at

https://law.justia.com/cases/kentucky/supreme-court/1984/672-s-w-2d-62-
1.html (Last accessed Jun. 09, 2018).

Trisha Macas, Duterte Pleads to SC to limit TRO Issuances, available at

http://www.gmanetwork.com/news/news/ nation/610913/duterte-pleads-to-sc-to-
limit-tro-issuances/story/ (last accessed January 01, 2017).