......

'

', . ' ,: " .: . ' .
ANNOTATIO,NS
ON
ADMINIS 1 RA TIVE ORDER NO. 22
"PRESCRIBIN,G RULES AND
REGULATIONS GOVERNING APPEALS
TO THE OFFICE OF THE
ANNOTATIONS and COMMENTARIES on
ADM'INISTRATIVE ORDER NO. 22
"PRESCRIBING RULES AND REGULATIONS GOVERNING APPEALS TO THE .
OFFICE OF THE PRESIDENT"
Administrative Order No. 22 (A022) became effective on 2 November 2011 , after
having been published in a newspaper of general circulation on 17 October 201 1.
Legal Basis
Sec. 17, Article VII of t he 1987 Constitution provides:
"The President shall have control of all the executive departments, bureaus
and offices. He shall ensure that the laws be faithfully executed:
This is the same provision found in Sec. 1, Chap. 1, Title I, Book III , E.O. 292,
Administrative Code of 1987.
These provisions do not speak of an appeal , but rather the power of control. However,
the power of control has been defined to include the power of the President
"to reverse, revise or modify the decisions of subordinate executive officials,
or substitute his own decision for that of his subordinate, or even make the
decision himself without waiting for the action of his subordinate:'
To this. extent, except where oth.erwise provided by law, what is involved is not strictly
speaking an appeal, but the exercise' by' the President of the power of control, v"hich
includes the power to review acts and decisions of subordinate executive officials.
limitations
The President may set limitations on his exercise of the power to review the decisions of
subordinate executive officials.
2
Li mitations may also be created by law or jurisprudence.
Listed below are some orthe limitations and special rules on the exercise of this power
or on the "appeal":
1. Resolutions issued by the Secretary of Justice on Preliminary Investigations
of criminal cases are currently not reviewableexcept where the penalty
imposable is reclusion perpetua to death wherein new and material issues are
lAurilio v. Raoi, 441 PhiL 217 (2002); Ori ion v. Urn, G.R. No. 112497, 4 August 1994,235 SCRA 135; Monaano v.
?i iv05i3, etc. e! aL, 97 Phil. 143 (1955).
"'Judge. Aaoracion G. Angeies v. Han. Manuel B. Gaite, et al., G.R. No. 165176, 25 November 2009
raised which were not previously presented before the Department of Justice
and were not ruled upon in the subject decision/order/resolution
3
2. Resolutions/decisions only of the Sangguniang Panlalawigan on complaints
against erring local elective officials of a municipality may be appealed to the
OP'
3. Resolutions/decisions only of the Sangguniang Panlungsod on complaints
against barangay officials of highly urbanized cities, independent component
cities, and cities in Metro Manila, and of the Sangguniang Bayan on complaints
against barangay officials of municipalities in Metro Manila.
5
'Memorandum Oreular No. 58 (June 30, 1993) Reiterating and Oarifying the Guidelines Set Forth in Memorandum
Circular No. 1266{Nov. 4, 1983) Concerning the Review by the Office of the President of Resolutions issued by the
Secretary "of Justi ce Concerning Preiiminary Investigations of Cri minal cases.
"No appeal from or petition for review of decisions/orders/resolutions of the Secretary of Justice on preliminary
investigations of criminal cases shall be entertained by the Office of the President, except those involving offenses
punishable by reclusion perpetua to death wherein new and materia! issues are raised which were not previously
presented before the Department of Justice and were not ruled upon in the subject deciSion/order/resolution, in
wilich case the President may order the Secretary of Justice to reopen/review the C2se, provided, that, the
prescription 'Of the offense is not due to lapse within six (6) months from notice of the questioned
resolution/order/decision, and provided that, the appeal or petition for review is filed within .thirty
days from such notice."
, Sec. 61, R.A. No. 7160 (The local Government Code)
"SECTION and Filing oj Administrative ComplainB. - A ver:ified complaint against any erring local elective
official shall be prepared as follows:
(0) A complai nt ag;:;inst any elective official of a province, a highly urbanized city, an independent component
city or component ctty shall be filed before the Office of the President;
(b) A complai nt against any e!ective official of a municipaiity shall be filed before the sangguniang
panlalawigan whose decision may be appealed to the Office of the President; and
(c) A complaint against any elective barangay official shall be filed before the sangguniang panlungsod or
sangguniarre oayan ::::mcerncd whose decision shall be and executory."
5Secs.61 & 67, R.A. No. 7160 (Tne Local Government Code); Sec. 131, Rulesand Regulations Implementing the
Local Government Code.
"SECllON 67 .Administrative Appeals. - Decisions in administrative cases may, within thirty (30) days from receipt
thereoi, be appealed to the following:
(a) The sangguniang panlaiawigan, in the case of decisions of the sangguniang panlungsod of component
cities and the sank,auniang bayan; and
(b) The Office of the President, in the case of decisions of the sangguniang panlaiawigan and the sangguniang
paniungsod of highly urbanized dties and independent component dties.
Decisions of the Office of the President shalt be final and executory. N
NARTICLE 13L4.dministrative Appears. - Decisions in admi nistrative cases may, within thirty (3D) days from receipt:
thereof, be appealed to the following:
(a) The songguniang panfalawigan, in the C2se of decisions of the sangguniang panlungsod of component cities
and the songguniang boyan; and
(b) The Office of the President, in the case of decisions of t he sangguniang panJa/awigan, the sangguniang
panJungsad of highly-urbanized cities and independent component cities, and the sangguniang boyan of
municipaiities within MMA.
Decisions of the Office of the President shall be final and e.'xecutory.
Ie) If no appeal is made within thirty (3D) days from receipt of the decision, the decision shall become final
and "
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Note that the power to remove erring local government officials is lodged
exclusively with the couris.
6
4. Decisions of the Bureau of Immigration and Deporiation on deporiation cases
7
5. Decisions of the Secretary of Justice and that of the Solicitor General , when
approved by the Secretary of Justice, on controversies among gcivernment
offices and corporations where the amount of the claim or value of the property
exceeds One Million Pesos.s
This refers to the administrative adjudication of all disputes, claims and
controversies, solely between or among the depariments, bureaus, offices,
agencies and instrumentalities of the National Government, including
govemment-owned or controlled corporations, such as those arising from the
interpretation and application of statutes, contracts or agreements.
9
6. Resolutions of the Secretary of the Depariment of Pubiic Works and Highways
on the non-issuance, suspension or revocation of building permits
W
6Pablico vs. Villapando, GR No. 147870, July 31, 2002
, Sec... la, Chapter 3, TItle I, Book 111 , EO 292
'sec. 70, Chapter 14, Title 1, Book IV, EO 292
iSec.. 6c, Chapter 14, TItle Book IV, EO 2.92
Sec. 60. How Settled. - All disputes, daims and controversies, solely between or among the departments,
bureaus, offices, agencies and instrumentalities of the National Government, including government-owned or
controlled corporations, such as those ariSing from the interpretation and application of statutes, contracts or
agreements, shall be administratively settled or adjudicated in the manner provided in this ChapIer. This Chapter
shall, however, not appiy to dispUIes invoiving the Congress, the Supreme Court, the ConstITutional Commissions,
and local govemments.
Sec. 67.Disputes involviiig Qu=-.-:lons of Law. - All cases involving_only questions of law shall be submitted to and
settled or adjudicaIed by the Secretary of Justice as National Government and as ex officio
legai adviser of all govemmem-owned or controlled corporations. His ruiing or dedsion thereon shall be conclusive
and binding on all the parties concerned.
Sec. 68.Disputes Involving Questions of Fact and Law. - cases involving mixed questions of law and of fact or oniy
factual issues shall be submitted to and settled or adjudicated by:
(1) The Solicitor General, if the dispute, claim or controversy invoives only departments, bureaus, offices and other
agendes of the National Government as well as govemment-owned or controlled corporations or entities of wham
he is the principal law officer or general counsel; and
(2) The Secretary of Justice, in all other cases nat failing under -paragraph (1).
Sec. 59.Arbitration. - The determination of factual issues may be referred to an arbitiation panel composed of
one representative each of the parties involved and presided over by a representative of the Secretary of Justice or
the Soiicitor General, as the case may be.
Set.:. 70.Appeais. - The decision of the Secreti:iry of Justice as well as that of the Solidtor Generai, when approved
by t he Secrerary of Justice, shall be final and binding upon the parties involved. Appeals may, however, be taken to
the President where the amount of the ciaim or the vi:ilue of the property exceeds one million pesos. The dedsion
of the President shall be final.
10Sec.307, PO No. 1096
SECTION 307.Appeal. - Within fifteen (lS) days from the date of receipt of advice of the non-issLiance, suspension
or revocation of permits, the appiicam/ permittee may file an apPEal with the Secretary who shall render his
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7. Resolutions of the Secretary of the Department of Publi c Works and Highways
on the non-issuance, suspension and revocation of Certificates of
Occupancy."
8. Decisions of the Movie and Television Review and Classification Board
disapproving or prohibiting a motion picture or television program in its
entirety.'2
Currently, an Appeals Committee reviews the Decision and makes a
recommendation to the President.
9. Decisions/actions of the Board of Investments (BOI ):
a. over controversies concerni ng the implementation of the relevant provisions
of E.O No. 226 that may arise between registered enterprises or investors
and government agencies under Article 7;13 and
b. over applications for registration under the investment priorities plan under
Artici e 36.'4
decision within fifte'2,n days from date of rec2ipt of notice of appeal. The decision of the Secretary shall be final
subject only to review by the Office of the President.
II Sec. 309, PO No. 1096
SECTION 309.Certijicate of Occupancy. - No buildi ng or structure shall be used or occupied and no change in
the existing use or occupancy dassification of a buiiding or structure or portion thereof shall be made until t he
Buiiding Official has issued a Certificate af Occupancy therefor as provided in this Code. .
A certifi cate of Occupancy shall be issued by the Building Official within thirty (30) days if after final inspection
and submittal of a Certificate of Completion referred to in the preceding secti on, it is found that the buUding or
structure complies with the provisions of this Code..
The CertifiCGtE of O'ccupancy shall bE postt;>d or displayed in a conspicuous on the premises and shall not
be removed e.'Xcept upon order of the Building Official. -
The non-issuanc2, suspension and revocation of Certificates of Occupancy and the procedure for appeal therefrom
shall be governed in so far as applicable, by t he provisions of Section 306 and 307 of this Code.
4, PO No. 1986
13E.. 'tecutive Order No. 226 (1987), Art. 7, par. 4
"ARTICLE I.Powers ond Duties ojthe Boord. - The Board shall be responsible for the regulation and promotion of
investments in the Philippines. It shall meet as often as may be necessary generally once a week an such day as it
may fix. Notice of regular and special . meetings shall be given all members of the Board. The presence of four (4)
governors shall constitute a quorum and the affirmative vote of four (4) governors in a meeting vaiidly held shall be
necessary to exercise its powers and'perform its duties, which shall be as foll ows: xxx
(4)After due neari ng. deode controversies concerning the implemem:ation of the relevant books of this Code that
may arise between registered enterprises or investors therei n and govemment agencie!. within thiny (30) days
after the controversy has been submitted for decision: Provided, That the investor or the registered enterprise may
appeai the dedsion of the Board within thirty (30) days from receipt thereof to the PresidenI;"
Order No. 226 (1987), Art. 36.
"ARTlQ.E 36.Appecrl from Boord's Decision. - Any order or ciecision or the Board shall be fi nal and executory
after thirty (30) days from its promulgation. Within the said period of t hirty (30) days, said order or decision may
be appealed to the Office of t he President. Where an appeal has been filed, said order or decision shall be final
and executory ninety (90) days after t he perfection of the appeai, uniess: reversed. "
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Note that in the following instances, the appeal is not to the OP but directly to
judicial tribunals:
a. Article 50, E.O. No. 226, a party adversely affected by the issuance of a
license to do business in favor of an alien or a foreign finn may file with the
proper Regional Trial Court an action lO cancel said license.
' s
b. Article 82, E.O. No. 226, which, in its broad phraseology, authorizes the
direct appeal to the Supreme Court from any order or decision of
respondent 801 involving the provisions of E.O. No. 226.
'6
Denial by the
BOI of an Income Tax Hoiiday has been ruled to fall under this catch-all
provision
H
10. Decisions of the Housing and Land Use Regulatory Board,'8 except decisions
on intra-association and/or inter-association controversies and/or confiicts
which are appealable directly to the Court of Appeals.
'9
"Executive Order No. 226 (1987), Art. 50.
"ARTICLE 50.Couse for 'CanceIJation of Certificate of Authority Dr Payment of Fine. - A violation of any af the
requirements set f orth in Artide 49 or of the terms and conditions which the Board may impose shall be sufficient
cause to cancel the certificate of authority issued pursuant to this Book and/or subjea firms to the payment of
fines in accordance with the rules a nd regulations issued by the Board: Provided, however, That aliens or foreign
firms, associations, pannersnips. corporations or other forms of business organization not organized or existi ng
under the laws of the Phiiippines which may have been lawfully licensed to do business in the Phiiippines prior to
the effectivity of R.A. 5455, shall, with respea to the activities for which t hey were licensed and aaually engaged
in prior to the effectivrty of said Act, not be subject to the provisions of Articles 48 and 49 but shall be subject to
the reporting requirements prescribed by the Board: Provided, further, That where the issuance of said license has
been irreguiar or cont;ary to law, any person adversely affected thereby may fiie an action with the Regional Tria!
COUrt where said alien or foreign business organization resides or has its prinp pal office to cancel the said license.
In such cases, no injunction shall issue without notice hearing; and appeals and other proceedings for review
shall be filed directly with the Supreme Court."
16Executive Order No. 226 (1987), Art. 82.
"ARTICLE 82-1udicial Relief - All orders or decisions of the Board in cases involving the provisions of this Code
shall immediately be executory. No appeal from the order or decision of the Board by t he party adversely affected
shall stay such order or decision: Provided, That all appeals shall be filed directly with the Supreme Court within
thirty l30) days from receipt of the order or decision."
liPhilli ps Seafood (Phiiippines) Corporation vs. The Board of Invesrments, G.R. No. 175787, 4 February 2009
lBSec. S, Xecutive Order No. 648, 7 February 198L ,
"Decisions of the Commission shall be appeaiable to the President of the Philippines whose decision shall be final
subject only to review by the Supreme COUrt by cerriorari or on questions of law. "
Pursuant to Sec. l{c) of becutive Order No. 90 dated December 17, 1986, the HSRC was renamed as the HLURB.
19Sec. 20 (d), R.A. No. 9904
"5ECT10N 20.Duties and Responsibiiities oj the HLURB. - In addition to the powe!"s, authorities and
responsibiiities vested in it by Repubjic Act No. 8763, Presidential Decree No. 902-A, Batas Pambansa Big. 68 and
Executive Orc:ier No. 535, Series 0(1.981, as amended, the HLURB shall: xxx
l d)Hear and decide i ntra-association and/or inter-2ssociation conrroversies and/ or conflio-..5, without oreiuc:i ic:
to fiiing civii and criminal cases by the panies concerned before the regular courts: Provided, Tnat all of
the HLURB are appeaiabie directly to the Court of Appeals; "
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11. Decisions of the Secretary of Labor are only appealable to the OP if the OP
chooses to assume jurisdiction in cases involving national interest.
2o
12. Decisions of the Secretary of Agrarian Reform are appealable only if they
involve Agrarian Law Implementation cases.
Under the Comprehensive Agrarian Reform Law,21 the DAR has primary
jurisdiction to determine and adjudicate agrarian reform matters. These are
what are considered agrarian disputes. The DAR also has exclusive original
jurisdiction over all matters involving the implementation of agrarian reform.
These are known as Agrarian Law implementation (ALI ) cases.
ALI cases, which are appealable to the OP, include the following:
22
1. Classification and identification of landholdings for coverage under the
agrarian reform program and the initial issuance of Certificate of Land
Ownership Awards (CLOAs) and Emancipation Patents (EPs), induding
protests or oppositions thereto and petitions for lifting of such coverage;
2. Classification, loemmcation, inclusion, exclusion, qualification, or
disqualification of potentiallactual farmer-beneficiaries;
3. Subdivision surveys of land under Comprehensive Agrarian Reform
(CARP);
4. Recall, or cancellation of provisional lease rentals, Certificates of Land
Transfers (CL Ts) and CARP Beneficiary Certificates (CBCs) in cases
outside the purview of Presidential Decree (PO) No. 816, induding the
issuance, recall , or cancellation of Emancipation Patents (EPs) or
Certificates of Land Ownership Awards (CLOAs) not yet registered with
the Register of Deeds;
_. Exercise of the right of retention by land'oVliner;
20,,? .0. No. 13"67 amending certain provisions of the Labor Code eliminated appeais to the President, but gave the
President the power to assume jurisdiction over any cases which he considered nCitiono! interest cases. The
subsequent P.O. No. 1391, enacred "to insure speedy labor justice and further srabilize industrial peace" , further
eiiminated appeais from the NLRC to the, Secretary of labor but the President still continued to exerdse his power
to assume jurisdiction over any cases which he consi dered national interest cases." (National of Labor
v. Laguesma, 304 SCRA 405 [1999)).
ll."ScCTION SO. Quasi-Judicial Powers of the DAR. - The DAR is hereby vested with the primary jurisdiction to
de!ermi ne and adjudicate agrarian reform matters and shall have exclusive Original jurisdiction over all matters
invoiving the implementation of agrarian reform except those falling under the exciusive jurisdiction of the
Department of Agriculture (DA)and the Department of E.nvironment and Natural Resources (DENR}."
llOAR Administfdtive Orcier No. 03-o3,Sec. 2.
"SECTION =:3. Appeal. Appeals from t he decision of the Secretary may be taken te the OP within fifteen (15)
days from receipt thereof. Tne fiii ng of an appeal within the proper period stays execution of the subject decision,
unless the OP orde:s immediate execution of the OAR decision upon such terms and conditions mar are just and
reasonable, pursuant to Section 4 of OP Administrative Order (AO) No. 18 dated 12 February 1987, or tne
applicable ruie.
n
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6. Aoplication for exemption from coverage under Section 10 of RA 6657;
7. Appiication for exemption pursuant to Department of Justice (DOJ)
Opinion No. <14 (1990);
8. Exclusion from CARP coverage of agricultural land used for livestock,
swine, and poultry raising;
9. Cases of exemption/exclusion of fishpond and prawn farms from the
coverage of CARP pursuant to RA 7881;
1 O.lssuance of Certificate of Exemption for land subject of Vol untary Offer to
Sell (VOS) and Compulsory Acquisition (CA) found unsuitable for
agricultural purposes;
11. Application for conversion of agricultural land to residential, commercial,
industrial, or other non-agricultural uses and purposes including protests
or oppositions thereto;
12. Determination of the rights of agrarian reform beneficiaries io homelois;
13. Disposition of excess area of the tenani'slfarmer-beneficiary's
landholdings;
14. Increase in area of tillage of a tenant/farmer-beneficiary;
15. Canfiict of claims in landed estates administered by DAR and its
predecessors.
Agrari an disputes, which are nat appealable to the OP, include the foliowing:
23
1. The rights and obligations of persons, whether natural or juridical ,
engaged in the management, CUltivation, and use of a11 agricultural lands
covered by RA 6657 and other related agrarian laws;
2. The preliminary administrative determination ui reasonable and just
compensation of lands acquired under PD 27 and the CARP;
3. The annulment or cancellation of lease contracts or deeds of sale or their
amendments involving lands under the administration and disposition of
the DAR or Land Bank of the Philippines (LBP);
4. Those cases involving the ejectmeni and dispossession of tenants and/or
leaseholders;
5. Those cases involving the sale, alienation, pre-emption, and redemption of
agricultural lands under the coverage of the CARL or other agrarian laws;
l3
0AR
Administrative Order No. 03-03,Sec. 3;
Sec. 1, Rule XV, The 2009 Department of Agrarian Reform Adj udication Board (DARAS) Rules af Procedure,
"Appeal to the Coun oj Appeals. - Any deciSion, order, resoiution, award or ruiing of the Board on any agrarian
dispute or any matter pertaining to the appiication, impiementation, enforcement, interpretation of agrarian
reform laws or ruies and reguiations promulgated thereunder, may be brought on appeal within fifteen (15) days
from receipt of a copy thereof, to the Court of Appeals in accordance with the Rules of Court."
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6. Those involving the correction, panmon, cancellation, secondary and
subsequent issuances of CLOA.s and EPs which are registered with the
Land Registration Authority;
7. Those cases involving the review of leasehold rentals;
8. Those cases involving the collection of amortizations on payments for
lands awarded under PD 27 (as amended) , RA 3844 (as amended) , and
RA 6657 (as amended) and other related laws, decrees, orders,
instructions, rules, and regulations, as well as payment for residential ,
commercial, and industrial lots within the settlement and resettlement
areas llnder the administration and disposition of the DAR;
9: Those cases involving the annulment or rescission of lease contracts and
deeds of sale, and the cancell ation or amendment of titles pertaining to
agricultural lands under the administration and disposition of the DAR and
LBP; as well as EPs issued under PO 266, Homestead Patents, Free
Patents, and miscellaneous sales patents to settlers in settlement and re-
settlement areas under the administration and disposition of the DAR;
10. Those cases involving boundary disputes over lands under the
administration and disposition of the DAR and the LBP, which are
transferred, distributed, and/or sold to tenant-beneficiaries and are
covered by deeds of sale, patents, and certificates of title;
11 . .Those cases involving the determination of title to .agriculturallands where
this issue is raised in an agrarian dispute by any of the parties or a third
person in connection with the possession thereof for the purpose of
preserving the tenure of the agricultural lessee or actual tenant-farmer or
farmer-beneficiaries and effecting the ouster of the interloper or intruder in
one and the same proceeding;
12. Those cases previously railing under the original and exclusive jurisdiction
of the defunct Court of Agrarian Relations under Section. 12 or PO 946
except those cases falling under the proper courts or other quasI-judicial
bodies.
No Jurisdiction
The Office of the President has no jurisdiction over the following:
1. Decision or resolutions of the courts.
2. .. of 90vemmen! .0.ffici?ls empJoyees ..beloo,gir;lg. to the
cfasslTIea ci\lii secvice who are not Presidential apPointees.
24
Decisions of the
Civil Service Commission are appealable to the CoLii1 of Appeais .
25
24''The Ovii Law of 1959 does not provi de for any apoea! to the PreSident, nor is he given the Dower to
review the ciecision in aciministrative caSe!: motuproprio, unlike the provision of the previous l aw, Com" An. No.
598, which was repealed by the new law."{Ang-3ngco v. castillo, SCRA 6l.9 [1963]) .
. 8 .
3. Decisions/resolution of the National
reviewable by the Court of Appeals via
the 1997 Rules of Civil Procedure
26
Labor Relations Commission are
petition for certiorari under Rule 65 of
4, Decisions or awards of voluntary arbitrators or pane! of arbitrators are
reviewable by the Court of Appeals. i
5. Awards by the panel of arbitrators in disputes involving rights to mining areas,
mineral agreements or permits, surface owners, occupants, and claimholders
and concessionaires. These mav be appealed to the lVIines Adjudication Board,
and from there, to the Suoremecou'[f"8-. - .... - ..
6. Judgments, final orders or resolutions of specified quasi-j udicial agencies in the
exercise of qU2si-judicial functions are appealable to the Court of Appeals by
way of petition for review under Rule 43 of the 1997 Rules of Civi l Procedure.
Civil Sarvice Commission
Central Board of Assessment Appeais
Securities and Exchange Commission
Office of the President
Land Registration Authority
25Rule 43, Tne 1.997 Rules of Ovil Procedure.
2.
6
"Thereiore, all references in the amended Section 9 of B.P. No. 129 to supposed appeals from the NLRC to the
Supreme Court are interpreted and hereby dedared to mean and refer to petitions for certiorari under Rule 65.
Conseouently, all such petitions should henceforth be i nitially filed in the Court of Appeals in strict observance of
the doctrine on the hierarchy of courts as the appropriate forum for the relief desired."(St. Funeral Homes
v. NLRC, 295 SCRA 494 [1998]).
17"The award or decision ofJhe voll:,mtary arbit;ator is equated with that of the regional trial court. Consequently,
in c petition for certiorari from that award or dedsion, the Court of Appeals must be deemed to" have
j urisdiction wfth the Supreme Court... As a matter of policy, this Court shall henceforth remand to the Court of
Appe.als petitions of this natUre for proper disposition."(Luzon Development Bank v. Association of Luzon
Development Bank Employees, 249 SCRA 162 [1995]).
lSRA 7942,The Phiiippine Mining Act of
Sec. T7
"Within thirty (30) working "days, after the submission of the case by the parties for decision, the panel of
arbrtrators shall have exdusive and Original j urisdicti on to hear and decide on the following:
{a)Disputes involving rights to mini ng areES;
(b) DisputEs involving mineral agreements or permits;
(c}Disputes involving surface owners, occupants and claimholders/ conce5sionaires; and
[d)Disputes pendi ng before the Bureau and the Department atthe date of t he effectivity of this An.
SECTION 78Appe/Jate Jurisdiction. - The decision or order of the pane! of arbitrators may be appe31ed by the
parry not satisfied thereto to the Mines Adjudication Board within fifteen (IS) days from re<:eipt thereof which
must dedde the case within t hi rty (30) days from submission thereof for decision.
SC:CTlON 79.Mines Adjudicarion Boord. -
A petition for revi ew by cerrioran' and question of law may be flied by the aggrieved p-arry with the Supreme Court
within thirty (30) days from receipt of the order or decision of the Board.
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Social Security Commission
Civil Aeronautics Board
Bureau of Paients, Trademarks and Technology Transfer
Naiional Electrification Admi nistraiion
Energy Regulatory Board
National Telecommunicaiions Commission
Department of Agrarian Reform under RA 6657
Govemment Service Insurance System
Employees Compensation Commission
Agricultural Inventions Board
Insurance Commission
Philippine Atomic Energy Commission
Board of Investments
Construction Industry Arbitration Commission
7. Cases within the exclusive appellaie j urisdiction of the Court of Tax Appeals,29
as enumerated below:
(1) Decisions of the Commissioner of Intemal Revenue in cases involving
disputed assessments, refunds of iniernal revenue taxes, fees or other
charges, penalties in relaiion thereto, or other matiers arising under the
National Internal Revenue or other laws administered by the Bureau of
Internal Revenue;
(2) Inaction by the Commissioner of Internal Revenue in cases involving
disputed assessments, refunds of internal revenue taxes, fees or other
charges, penalties in relations thereto, or other matters arising under the
National Internal Revenue Code or other laws administered by the Bureau
of Internal Revenue, where the National Internal Revenue Code provides a
specific period oCaction, in which case the inaction shall be deemed a
ciemal;
(3) Decisions, orders or resolutions of the Regional Trial Courts in local tax
cases originally decided or resolved by them in the exercise of their original
or appellaie j urisdiction;
(4) Decisions of the Commissioner of Cusioms in cases involving liability for
cusioms duties, fees or other money charges, seizure, deieniion or release
of property affected, fines, forfeitures or other penalties in relation thereto, or
other matters arising under the Customs Law or oiher laws administered by
the Bureau of Customs;
(5) Decisions of the Ceniral Board of fI.ssessmeni Appeals in the exercise of its
appellate jurisdiction over cases involving the assessment and taxaiion of
::9
Se
c. 7 (aJ, Repubiic Act No. ~ 1 2 5 as amended to RA Nc. 9282.
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real property originally decided by the provincial or city board of assessment
appeals;
(6) Decisions of the Secretary of Finance on customs cases elevated to him
automatically for review from decisions of the Commissioner of Customs
which are adverse to the Govemment under Section 2315 of the Tariff and
Customs Code;
(7) Decisions of the Secretary of 'Trade and Industry, in the case of non-
agricultural product, commodity or article, and the Secretary of Agriculture in
the case of agricultural product, commodity or article, involving dumping and
counter ailing duties under Section 301 and 302, respectively, of the Tariff
and Customs Code, and safeguard measures under Republic Act No. 8800,
where either party.may appeal the decision to impose or not to impose said
duties.
8. Decisions of the Commissioner of Intemal Revenue on disputed assessments,
refunds of internal revenue taxes, fees or other charges, penalties imposed in
relation thereto, or other matters arising under this Code or other laws or
portions ' thereof administered by the Bureau of Intemal Revenue are
appealable to the Court of Tax Appeals
30
g. Decisions or resolutions of the Ombudsman in disciplinary actions are within
the exclusiVe appeilate jurisdiction of the Court of Appeals.
31
10. Decisions' by the Special Committee on Naturalization
32
i 1. Decisions of the Commission on Higher Education (CHED).33
3 S e ~ 4, R..A 1'10 .. 8:424. _ . .
"SECTI ON 4.Power at the Comm;ssioner to Interpret Tax Laws and to Dedde Tax Cases. - The power tc interpr.;t
the provisions of this Code and other tax laws shall be under the exdusive and original jurisdiction of the
CommiSSioner, subject to review by the Secretary of Finance.
''The power to decide disputed assessments, refunds of internal revenue taxes, fees or other charges, penaltie5:
imposed in reiation thereto, or other matters arising under this Code or other taws or portions thereof
admi nistered by t he Bureau of Internal Revenue is vested in the Commissioner, subject to the exclusive appell ate
jurisdiction orthe Court of Tax Appeals."
31"ln the srtuation under considefCItion, a transfer by the S.upreme Court, in the exercise of its rule-making power,
of pending cases invoiving a review of decisions of the Office of t he Ombudsman in admi nistrative disciplinary
actions to the Court of Appeals which shall now be vested with exciusive appellate jurisdiction thereover, reiates to
procedure oniy."(Fabian v. Desierto, 295 SCRA 470 [1998J).
3lSec. 6, RA No. 91:=9, Tne Administrative Naturalization Law of 2000.
llUnder Section 3, RA No. 7722 (Creating the CHED), "the Commission shall be independent and separate' from the
Department of Education, Culture and SpOl1.5 (DECS) and attached to the Office of the President for administrative
purposes oniy. "
Under Section 38, Chapter 7, Book lV of EO 292, "Administrative Supervision'l shall not incl ude the power to
review, reverse, revise, or modify the decisions of regulatory agendes in the exerci se of t heir regulatory or quasi-
judicial functions; whiie "Attachment" refers to t he later.3! relationship between the department and the attached
agency for purposes of poiicy and program coordinati on.
-11 -
12. Decisions of the Professional Regulation Commission (PRC).34
13. Decisions of the Bids and Awards Committee must be appealed to the Head of
the Procuring Entity (Department Secretary, Head of Aoency or Office) and
from t'iere, to the Reaicnal Tri al Co.uri and not to the
14. Awards in arbitration of disputes arising from the implementation of a contract
covered by the Govemment Procurement Reform Act are appealable by way
of petition for review to the Couri of Appeals. 36
SECTION 1. Period to appeal. Unless otherwise provided by special law, an
appeal to the Office of the President shall be taken within f"lfteen (15) days from
notice of the aggrieved party of the decisionkesolutionlorder appealed from, or of
the denial, in part or in whole, of a motion for reconsideration duiy filed in
accordance with the Governincr law of the deoartment or acrency concerned.
- - . . -
Period to appeal
General Rule: 15 days '
The 15 days is counted from:
1. notice of the aggrieved party of the decision/ resolution/ order appealed
from, or
2. notice of the denial in part or in whole, of a motion for reconsideration duiy
fiied in accordance with the governing law of the department or agency
concerned.
Major differences with AO 18:
Under AO 18, the general rule was 30 days. AO 22 fixes the period to appeal, 2S a
general rule, at 15 days.
Under AO 18, the time during which an MR is pending with the agency concemed is
deducted from the period to appeal. If the MR is filed during the last day of the peri od to
In t he cases of Tag3ro vs. Garcia (GR No. 158568, November 17, 2004) and Gaoi ran vs. Alcala (GR No. 150178,
November 26, 2004), decisions of the CHED were brought t o the courts (RTCj on certiorari , then to t he Court of
Appeais.
"'u . 1:; '
naer 1, OT RA No. 8981 (The PRe Modernization Act of 2000) and the Implementi ng Rules and Regulations
RA No. 8981, the PRe is attached to the a nice of the President for general di rection and coordination.
50, RA No. 9184, The Government Procurement Reform Aer.
3isecs. 59 and 60, RA No. 9184, The Government Procurement Reform Act.
- 11 -
appeal; appellant has only one day to appeal after receipt of the denial of the MR by the
agency. Under AO 22, appellant still has 15 days from the denial of the MR.
Exemptions from the 15 day period:
1. Resolutions issued by the Secretary _of Justice on pre!lmmary investigation of
criminal cases where the offenSe is punishable by reclusion perpetua to death
may be appealed within 30 days37 from notice of the subject
decision/order/resolution.
2. Decisions of the sangguniang panlalawigan, sangguniang panlungsod of highly
urbanized cities and independent component cities, and the sangguniang bayan
of municipalities within MMA may be appealed to the OP within 30 days from
receipt of the decision.
38
3. Decisions of the Board of Commissioners in deportation cases are appealabie to
the OP within 30 days from promulgation.
39
A Decisions of the Board of Investments may be appealed to the OP within 30
days from promulgation.
40
37 "No appeai from or petition for review of decisions/orders/resolutions of the Secretary of Justice on
preiiminary investigations of criminal cases shall be entertained by the Office of the excepi
those involving offenses punishable by reclusion perpetua to death wherein new and material issues are
raised which were not previously presented before the Department of Justice and were not ruled upon in
the subject decision/orderiresolution, in which case the President may order the Secretary of Justice to
reopen/review the case, provided, that, the prescription of the offense is noi due to lapSe within six (6)
months from notice of the questioned resolution/orderidecision, and provided further, that, the appeal or
petition for review is ijled within thirty (30) days from such notice." (Memorandum Circular No. 58 (June
30. 1993) Reiteratino and Clarifvino .thp. Guide;ines Sei Forth in Memorandum Circular No. 1266 (Nov. 4,
1983) Concerning the Review by the Office of the President of Resolulions issued by the Secreiary of
Justice Concerning Preliminary Investigations of Criminal Cases).
38SECTION 67.Administrative Appeals. - Decisions in administrative cases may, wiihin thirty (30) days
from receipt thereof, be appeaied to the following: XXX
(b) Tne Office of the President, in the case of decisions of the sangguniangpanlalawigan and the
sangguniang pan lung sod of highiy urbanized cities and independent componeni cities.' (R.A. No. 7160)
"ARTICLE 131.Administrative Appea/s, - Decisions in adminisirative cases may, within thirty (30) days
Trom receipt thereof, be appealed to the following: xxx
(b) The Office of the President, in the case of decisions of the sangguniang pan/alawigan, the
sangguniang panfungsodof highiy- urbanized cities and independent component cines. and
thesangguniang bayan of municipaiities within MMA." (Rules and Regulations Implementing R.A. No.
7i60).
3SIlS
ec
. 10.Pawer to Countermand Decisions of the Board of Commissioners of the Bureau of
Immigration. - Tne decision of the Board of Commissioners which has jurisdiction over all deportation
cases shaH become fi nai and executory after thirty (30) days from promulgation, unless within such
period. the President shall order the contrary. (Chapier 3, Title I, Book III , Executive Order No. 292).
' o"ARTICL:: 36.Appeal from Board's Decision. - Any order or decision of the Board shall be final and
execuiory ailer thirty (30) days Trom its promulgation. Wtihin the said period of thirty (30) days, said order
or aeCISlon may be appeaied to the Office of the President. Where an appeal has been flied, said order or
SECTION 2. Appeal, how taken. The appeal shall be taken by fiiing a Notice of
Appeal with the Office of the President, with proof of service of a copy thereof to
the department or agency concerned and the affected parties, and payment of the
appeal fee.
Appeal is taken by:
1. fiiing a Notice of Appeal with the Office of the President
2. showing proof of service of a copy of the Notice of Appeal to
a. to the department or agency concerned, and
b. the affected parties
3. payment of the appeal fee
Differences with AO 18:
Under AO 18, the Notice of Appeal shall be filed with the OP or with the Ministry or
Agency concerned.
Under AO 22, the Notice of Appeal must be filed with OP.
SECTION 3. Appeal Fee. The appellant shall pay to the Office of the President the
appeal fee of Php1, 500.00 within the same period for fiiing a Notice of Appeal
under Section 1 hereof. For <lppeals of deportation orders of the Bureau of
immigration, the appeal fee is Php 1 0,000.00. Pauper litigants, duly certified as
such in accordance with the Rules of Court, shall be exempted from payment of
appeal fee. Exemption from payment 'of the 'iawful appeal fees may be granted by
the Office of the President upon a verified motion setting forth vaiid grounds
therefore. If the motion is denied, the appellant shall pay the appeal fee within (15)
days from notice of the denial.
Appeal Fee
The appeal fee has been increased to Php1, 500.00.
Php10,OOO.OO.
For deportation cases,
decision shall be final and executory ninety (gO) days after the perfection of the appeal, unless reversed.
(Executive Order No. 226)
due hearing, decide controversies concerning the implementation of the relevant books of this
Code that may arise betvveen registered enterprises or investors therein and government agencies, wrthin
thirty (30) days afte: the controversy has been submitted for decision: Provided, That the investor or the
registered enterprise may appeal the decision of the Board within thirty (30) days from receipt thereof io
the (Sec. 7, Executive Order No. 226)
- 14-
~
The appeal fee should be paid WltnJn the same period for the fiiing of a Notice of
Appeal. Nonetheless, the OP may issue a reminder for the appel/ant to pay the appeal
fee.
Pauper Litigants
Pauper litigants are exempted from payment of appeal fee. The question of whether an
appellant is a pauper litigant is determined pursuant to the Rules of Court.
Under the 1997 Rules of Civil Procedure, "indigent litigants" refer to those:
(a) whose gross income and that of their immediate family do not exceed an
amount double the monthly minimum wage of an employee and
(b) who do not own real property
current tax declaration of
(Php300,OOO.OO) pesos.41
with a fair market value as stated in the
more than three hundred thousand
To be entitled to the exemption, the litigant must submit
1. a verified motion or an affidavit stating that:
a. he and his immediate famil y do not earn a gross income
abovementioned, and
b. they do not own any real property with the fair value aforementioned,
2. an affidavit of a disinterested person attesting to the truth of the litigant's
affidavit. .
3. The current tax declaration, if any.
Any falsity in the affidavit of litigant or disinterested person shall be sufficient cause to
dismiss the appeal or to strike out the pleading of that party, without prej udice to
whatever criminal liability may have been incurred.
However, if one or both requirements have not been met, the appellant may sti ll prove
that he has no money or property sufficient and available for food, shelter and basi c
necessities for himself and his famii y42 The appellee may adduce cDuntervaiiing
:lSection 19 of Rule 141, per Administrative Matter No. 04-2-04-SC
42Algura VS. LOCCi I Government Unit of the City of NagE (G.R. No. 150135, 30 October 2006);
S e ~ 21, Rul e 3, 1997 Rules of Civii Procedure
- 15-
.'
evidence to disprove the evidence. Even after the OP arants oauoer litiaant status to the
.... " -
appellant, the appellee may later still contest the grant of such authority at any time
before judgment is rendered, possibly based on newiy discovered evidence not
obtained at the time the application was heard.
If the OP detenmines after hearing, that the party declared as an indigent is in fact a
person with sufficient income or property, the proper appeal fees shail be Cissessed and
collected. If payment is not made within the time fixed by the OP, execution shall issue
or the payment of appeal fees shall be made, without prejudice to such other sanctions
as the OP may impose.
If the motion is denied, the appellant shall pay the appeal fee within (15) days from
notice of the denial.
DifferenCes with AO 18:
Under AO 18, as amended by M. O. No. 199,series of 1994, the appeal fee was P500.00
Pauoer litiaants must now file a motion for exemption.
, -
SECTION 4. Transmittal of record. Within ten (10) days from receipt of a copy of
the Notice of Appeai, the department or agency c';ncemed shall transmit to the
Office of the President the complete records of the case with each page
consecutively numbered and initialed by the custodian of the records, together
with a summary of proceedings thereon, from the fiUng of the complaint or
petition before the aTTIca of origin up to transmittal to the Office of the President
in chronological order indicating the action taken, incidents resolved, and listing
of. ali pleadings, motions, manifestations, annexes, exhibits and other papers or
documents fiied by the contending parties, the oreiers, resolutions
and decisions, as required in Memorandum Circular (Me) No. 123 (s. 1991) .
"Indigent parry. A party may be authorized to litigate his action, ciaim or defense as an indigent if the coun, upon
an ex parte application and hearing, is satisfied that t he parry is one who has no money or property sufficient and
avaiiable for food, shelter and basic necessities for himsel f and his family.
Such authority shall indude an exemption from payment of docket and other lawful and of
rranscripts of srenographic notes which the court may order to be f urnished him. The amount of the docket and
other lawful fees which the i ndi gent was exempted from paying shall be a lien on any j udgment rendered i n the
C2se favorable to the indigent, unless the court otherwise provides..
Any adverse party may contest the gram of such authority at any t ime before j udgment: is rendered by the
trial court. If the court shouid determine after hearl ng that the party declared as an i nciigent is in fact a person
with sufficient income or property, the proper docket and other lawfui f ees shall be assessed and collected by the
derk of court. If paymel1t is not made within the ti me fixed by the court, execution shall issue for the payment
thereof, without prej udice to such other sanctions as t he court may impose. n
- 16 -
Transmittal of record
The department or agency concerned is required to transmit to the OP:
1. the complete records of the case with each page consecutively numbered and
initialed by.the custodian of the records,
2. a summary of proceedings thereon, from the fiiing of the complaint or petition
before the office of origin up to transmittal to the Office of the President In
chronological order indicating the action taken and incidents resolved,
3. a listing of all pleadings; motions, manifestations, annexes, exhibits and other
papers or documents filed by the contending parties, and the corresponding
orders, resolutions and decisions.
The above-listed requirements are set forth in Memorandum Circular (MC) No. 123 (s.
1991 ).
Differences with AO 18:
Under AO 18, if the appeal is fiied directly with the Ministry/Agency concerned, the latter
must transmit the records within 5 days from receipt.
Under AO 22, the ag'ency concerned must transmit the records within 10 days from
receipt of the Notice of Appeal.
SECTION 5. Perfection of appeal. The appeal shall be deemed perfected upon the
fiiing of the Notice of Appeal, payment of the appeal fee, and the fiiing of the
appeal memorandum.
Perfection of appeal
The appeal is perfected upon the concurrence of the following:
1. the fiiing of the Notice of Appeal;
2. the payment of the appeal fee; and
3. the fiiing of the appeal memorandum.
Non-compliance with nos. 2 or 3 of the above is sufficient ground to dismiss the appeal
(d . Sec. 8). However, in case of non-payment of the appeal fee, the OP may issue a
reminder for the appellant to pay the appeal fee. Failure to pay the appeal f=
notwithstanding the reminder by the OP may result in dismissal of the appeal.
- 17 -
Differences with AO 18:
Under AO 18, it is silent on when the appeal is perfected but the OP issues interlocutory
orderS for the appellant to file appeal memorandum and pay the appeal fee; and for the
agency concemed to forward the records to OP.
Under AO 22, payment of appeal fee is simultaneous with fiiing of the Notice of Appeal.
SECTION o. Period to file appeal memorandum. The appeal memorandum shall be
filed within thirty (30) days from the date the Notice of Appeal is fiied, with proof
of service of a copy thereof to the department or agency concerned and the
alTected parties.
Period to fiie appeal memorandum
The appeal memorandum must be fi ied within thirty (30) days from the date the Notice
of Appeal is filed.
The appeilant must supply proof of service of a copy thereof to the department or
agency concerned and the affected parties.
Differences with AO 18:
Under AO 18, followi ng the Administrative Code, appe!lants were allowed to file a
Notice of Appeal only, during the period to appeal, and then wait for the order to THe the
appeal memorandum.
Ll f1
d
er AO 22, no interlocutory order shall be issued for the fiiing of the appeal
memorandum. It is mandatory that it be filed within 30 days from the date the Notice cf
Appeal is filed.
SECTION 7. Appeal Memorandum. The appeal memorandum shaJl be fiied in three
(3) copies and shall (a) contain the caption and docket number of the case as
presented in the office of origin and the addresses of the parties; (b) indicate the
specific materiai dates showing that it is fiied within the period prescribed in
Section 1 hereof; (c) contain a concise statement of the facts and issues and the
grounds relied upon for the appeal; and (d) be accompanied by a cleariy legible
dupiicate original or a certified true copy of the decision/resolution/ order being
appeaied.
18
Contents of Appeal Memorandum
The appeal memorandum shall be filed in three (3) copies and shall:
(a) conta}n the caption and docket number of the case as presented in the office OT
origin arid the addresses of the parties;
(b) indicate the specific material dates showing that it is fi ied within the period
prescribed in Section 1 hereof;
(c) contain a concise statement of the facts and issues and the grounds reiied
upon for the appeal ; and
(d) be accompanied by a clearly legible duplicate original or a certified true copy of
the decision/resolution/order being appealed.
Differences with AO 18:
This is similar to Section 2 of AO 18 (1987) with the moamcation that the Appeal
Memorandum to be filed in three copies, and that the same to be accompanied by a
duplicate original or certified true copy of the' Decision/Resolution being appealed.
SECTION 8. Non-compliance WIW requirements. The faiiure of the appel/ant to
compiy with any of the requirements regarding the payment of the appeal fee,
proof of service of the appeal memorandum, and the contents of and the
documents which should accompany the appeal memorandum shall be sufficient
ground for the dismissal of the appeal.
The failure af the. appeiiant to 'comply with any of the following requirements shail be
sufficient ground for the dismissal of the appeal:
1. the payment of the appeal fee, as per Sec. 3,
2. the provision of proof of service of the aopeal memorandum, as per Sec. 7, or
in the Notice of Appeal, as per Sec. 1,
3. the contents of and ihe documents which should accompany the appeal
memorandum as per Sec. 7
Differences with AO 18:
Similar to Section 5 of AO 18 (1987) although the latter refers to non-compliance with
orders issued in connection with the appeal.
- 19 -
SECTION 9. Stay of execution. The execution of the decision/resolution/ order
appealed from is stayed upon the niing of the Notice of Appeal within the period
prescribed herein, provided that the stay of ex ecution shall not apply- (a) where
provided by speci al law, and (b) in decisions/resolutions/orders of the
Department of intedor arid Locai Government pursuant to AD No. 23 (s. 1992), as
amended. However, in all cases, at any time during the pendency of the appeal,
the Office of the President may direct or stay the execution of the
decision/resolution/order appealed from upon such terms and conditions as it
may deem just and reasonable.
With respect to decisions/resolutions/orders of the Housing and Land USe
Regulatory Board, the appeal wiJ/ stay the execution. for a period of sixty (60) days
from the dat e of the filing of a Notice of Appeal within the period set i n Section 1,
after which the decision/resolution/order shall be execut ory unless otherwise
ordered by the Office of the President.
General Rule: I ne execution of the decision/resolution/order appealed from IS
stayed upon the timely fiiing of the Notice of Appeal.
Exception: The stay of execution shall not apply
(a) where provided by speci al law, and
(b) in decisionslresolutions/orders of the Department of Interior and
Local Govemment pursuant to AO No. 23 (s. 1992), as
amended.
H o w e ~ e r in aii cases, at any time during the' pendency of the appeal , the Offi ce of the
President may direct or stay the execution of i he decision/resolution/order appealed
from upon such tenns and conditions as it may deem j ust and reasonable.
Rule as to HLURB cases
With respect to decisions/resolutions/orders of the Housing and Land Use Regul atory
Board (HLURB), the appeal will stay the executi on for a period of sixty (60) days from
the date of the fi iing of a timely Notice of Appeal. Upon the lapse of the sixty (60) days,
the decision/resolution/orde: shall be immediately executory, unless otherwise ordered
by the OP.
In other words, in case of decisions of the HLURB, the stay of execution wiil lapse after
sixty (60) days unless the OP issues an order specificall y for a further stay of execution.
20 -
Differences with AO 18:
The first paragraph is simiiar to Section 6 of A.O. 18. It expressly declares the stay of
execution in certain cases. The second paragraph is a new provision. It stays the
execution of HLUR.B decisioFls/re;So!utians/orders only for 60 days from the date of fiiing
a Notice of Appeal, uniess cti-Jerwise di rected by OP.
SECTION 10. Action on appeal. The Office of t'le President may require the
appe!/ea to fiie a comment to the appeal memorandum within fifteen (15) days
from notice, or dismiss the appeal if the Office of the President finds that (a) it
has no jurisdiction, (b) the appeal is patently without merit, (c) the appeal is
prosecuted manifestly for delay, or (d) the questions raised in the appeal are too
unsubstantial to require consideration.
Upon receipt of the appeal memorandum, the OP may either:
1. order appellee to fiie a comment, or
Z. dismiss the appeal if the OP finds
(a) it has no jurisdiction,
(b) the appeal is patentl y without merit,
(c) the appeal is prosecuted manifestly for delay, or
(d) the questions raised in the appeai are too unsubstantial to require
consideration.
Differences with AO 18:
This is a new provision.
SECTION 11. Comment.The comment shall (a) point out insuffici encies or
inaccuracies in appellant's statement of facts and issues and (b) state the
reasons why the appeal should be denied or dismissed. A copy shall be Served
on the appellant and the department or agency concerned, with proof of service
submitted to the OTTIce of the President.
21 -
Contents of the Comment
If ordered to file a comment, the appellee shall indicate in the comment:
1. insufficiencies or in_ eppeilant's stateme:1t of facts and Issues
and
2. state the reasons why the appeal should be denied or dismissed.
A copy shall be served on the appellant and the department or agency concemed, with
proof of service submitted to the OP.
Differences with AO 18:
This is a new provision.
SECTION 12. Submission for resolution. The appeal shall be deemed submitted
for resolution upon receipt of the comment, unless the Office of the President
directs otherwise.
Upon submission of the comment, the appeal is deemed submitted for resolution.
However, the OP may allow the filing of a reply, or make such orders as it may deem
necessary, including but not limited to requiring the fiiing of memoranda, referral to the
department or agency for comment or clarification, or the conduct of further
investigation.
Differences with AO 18: . .
This is a new provision.
SECTION 13. Memorandum decision.in cases where the racts are in the main
accepted by both parties and easily determinable, and there are no doctrinal
compiications involved that will require an a..vtended discussion of the l aws
involved, the decision on appealed cases may be in the form of a memorandum
decision. The memorandum decision shall adopt by reference the findings of fact
and conclusions of law contained in the decisioniresolution/ order appealed from,
either by attaching the same to the memorandum decision or by quoting the
decision/resolution/ order in the memorandum decision.
- 22-
This section recognizes ihe efficacy of rendering decisions in the form of memorandum
decisions as allowed by and upheld in prevaiiing j urisprudenca
43
The OP can resort io the use of a memorandum decision only in the following cases:
1. where the facts are in the main accepted by both parties or easiiy
determinable by the judge and
2 . . there are no doctrinal complications involved that will require an extended
discussion of the laws involved.
Consequently, the memorandum decision may be employed in simple cases only,
where the appeal is obviously groundless and deserves no more than ihe time needed
io dismiSS it.
The fonm of the body of the memorandum decision is generally as follows:
"This resolves the appeal filed by appellant ABC Corporation from the Decision of
the Housing and Land Use Regulatory Board (HLURB) dated 28 July 201 1.
After a careful study and thorough evaluation of the records of the case, this
Office is convinced of the findinas of the HLURB . . Thus, this Office finds no
cogent reason to depart from the- assailed Decision. This Office hereby adopts
43 "The memorandum decision, to be valid, cannot incorporate the findings of fact and the conci usions of law of
the lower court oniy by remote reference, which is to say that the challenged decision is not easily and
immediateiy availabl e to the person reading the memorandum dedsion. For the incorporation by to be
allowed, it must provide far direct access to the facts and the law being adopted, which must be contained in a
statement attached to the said decision. In other words, memorandum deCision authorized under Section 40
of B.P. Big. 129 should actually embody the fi ndings of faa and candusions of law of the lower court in an annex
attached to and made an indispensabi e par! of the dedslon;
It is e.'(pecred that this requirement will allay the suspicion t hat no study was made of the decision of the lower
court and that its decision was merel y affirmed without a proper examination of the facts and the law on which it
was based. The proximity at least oi the annexed s .... atement should suggest that such an examination has been
undertaken. It is, of course, also understood that the decision being adopted should, to begin with, comply with
Artide VIII, Section 14 as no amount of incorporation or adoption will rectify its violati on.
The Court finds it necessary to emphasize that the memorandum dedsion should be sparingiy used lest it become
an addictive excuse for j udicia! sloth. It is an addit ional condmon for its validity that this ki nd of decision may be
resorted to only in cases where the are in the main accepted by bot h parties or easily determinable by the
judge and there are no doctrinal complicat ions involved that will require an extended discussion of the laws
involved. Tne memor.mdum decision may be employed in simple iitigat ions oniy, such as ordinary collection
cases, where the appeal is obviousiy groundless and deserves no more -t.'an the t ime needed to dismiss it.
'lAtter a Gl refu! and t horough perusal, eval uation and study of t he records of this case, this Court hereby
adopts by reference t he findings of faa and conclusions of law contained in . the dedsion of the
Merropolitan Trial Court of Makati, Mena Manila, Branch 63 and finds that t here is no cogent reason to
disturb t he same.
WHEREFORE, judgment appealed from is hereby affirmed in tow'"
(Frandsco vs. Permskul , G.R. No. 81006, May 12. 1989; emphasis suppiied)
by reference the findings of fact and conclusions of law contained in the Decision
of the HLURB, a copy of which is at-cached hereto as Annex "A".
WHEREFORE. judgment appealed from is hereby affirmed in toto."
Please note that for the memorandum decision to be vaiid, a copy of the decision being
affirmed can either be copied directly ontothe memorandum decision or attached as an
annex to the memorandum decision. If the above example is utiiized, a copy of the
Decision appealed from must be attached to the memorandum decision as Annex "A".
Differences with AO 18:
This is a new provision.
SECTION 14. Finality of Decision.Decisionsireso/utions/ orders of the Office of the
President, shall except as otherwise provided by special laws, become final after
the lapse of f'meen (15) days from receipt of a copy thereof by the parties, unless
a motion for reconsideration thereof is filed within such period. Only one motion
for reconsideration by anyone party shall be allowed and entertained, save In
exceptionally meritorious cases.
General Rule:
Decisions/resolutions/orders of the OP become final after the lapse
offlfteen (15) days from receipt of a copy by a party.
Exception: 1. If special law provides otherwise
2. If a Petition for Review is taken tot"le Court of Appeals
under Rule 43 of t!le 1997 Rules of Civil Procedure
3. Decisions based on a compromise agreement, as these are
considered immediately final and executory. 44
If a motion for reconsideration is fiied within the fifteen (15) day period, then the decision
becomes final fifteen (15) days after the resolution granting or denying the motion for
reconsideration. Again, the exception is if a Petition for Review is taken to the Court of
Appeals under Rule 43 of the 1997 RU'ies of Civil Procedure.
de Saianga v. Alagar, 335 seRA 728, 14 July 2000, citing Mirpuri v. CA, 376 Phil. 628, 19 November
Esguerra v. CA, 335 Phil. 58, 3 February 1997, citing Casai v. Jr., 313 Phi l. 221, 6 Apri l 1995; v.
Sandiganbayan, 226 SeRA 314, 10 September 1993; Master Tours and Travei Corp. v. CA, 219 SeRA 321, 1 March
1993; Mobil Oil Phiis., Inc. v. eFl of Rizal, Branch V!, 208 SeRA 523, 8 May 1992; and Araneta v. Perez, 117 PhiL 934,
30 Apri l 1963; Golden Donuts, Inc. v. NLRC, 379 Phil. 303, 19 j anuary 2000; Ynson v. CA, 327 Phi l. 191, 17 June 17
1996, citing World Machine EnterpriSes v. lAC, 192 SeRA 459, 20 December 1990; and United Housing Corp. v.
Dayrit, 181 SCRA 285, 22 January 1990.
24 -
Only one motion for reconsideration by anyone party shall be allowed and entertained,
save in exceptionally meritorious cases. No motion for reconsideration is allowed bv law
but the parties may still fiie a Petition for Review of the decision with the of
Appeals
4
=
.A certificate of finality may be issued after the lapse of the fIfteen (15) days and upon
the submission of a certification that no appeal or petition for review is pending with the
Court of Aopeais.
Differences with AO 18:
Section 14 is an exact reproduction of Section 7 of AO 18.
SECTION 15. Executory nature of decision. Notwithstanding an appeal or petition
for review of the decision/resolution/ order of the Office of the President to the
Court of Appeals or Supreme Court, the decision/resolution/oreier of the Office of
the President is executory and the records will be remanded to the department or
agency where the case originated, unless the Court of Appeals or the Supreme
Court issues an order staying the execution of the decision/resolution/ order.
The decision of the OP is executory notwithstanding an appeal or petition for review to
the CA or SC and records shall be remanded to the department or agency where the
case originated.
Moreover, this section provides that the decision of the OP will only be stayed by an
order issued by CA or SC staying the execution of the decision/resolution/order.
/l,s a matter of policy, the Office will remand the records of the case to the
agency/department of origin within thirty (30) days from issuance of the decision, or if a
motion for reconsideration is filed, t hen the period is counted from the date of issuance
of the resoiution.
With respect to cases involving local government officials, decisions of the Office of the
President are final and executory.46 No motion for reconsideration is allowed by law but
the parties may still file a Petition for Review of the decision with the Court of Appeals
47
CA 15 6 6 ? I v. , G.R. No. _ 4 1 . LJu Y 2004
41":; Se':. 68, RA No. 7160.
" Execution Pending Appeal . - An appeal shall not prevent Q decision from becoming finai or executory. Ine
respondent shall be considered as having been placed under preventive suspension during the pendency of an
appeal in the event he wins such appeal. In the event the appeal results i n an exoneration, he shall be paid his
salary and such other emoluments during the pendency of the acoeaL"
D .. . . .
L.allngin v. CA, G.R. No. 1.54616. 12 July 2004
"In Lapid v. Court of Appeals, we held that it is a principle of statUtory construction that where there are two
statUtes that apply to a particular case, that which wa,s speaally intended for the said case must prevai l. Tne case
on hand invoives i3 disciplinary action against an eiective local official. Tnus, the Local Government Code is the
applicable law and must prevail over the Administrative Cooe which is of generai appiicati on. Further, t he Locai
o
- .... :: -
Differences with AO 18:
Section 15 is a new provision.
SECTION 16. Withdrawal of appeal. An appeal maybe aI/owed to be withdrawn at
any time prior to the promulgation of the decisioni resolution/order of"the Office (;f
the President on the appeal, except when public interest is prejudiced thereby.
Upon t'7e approval of the withdrawal of an appeal, the case sha/l stand as if no
appeal had been taken.
Genera! Ruie:
Exception: 1.
An appeal maybe allowed to be withdrawn at any time
Once the decision/resolution/order onhe Office of the President on
the appeal has been promulgated, or
2. When pubiic interest is prejudiced thereby.
Upon the approval of the withdrawal of an appeal , the case shall stand as IT no appeal
had been taken.
Differences with AO 18:
Section 16 is a reproduction of Sec. 8 which provides for withdrawal of appeal.
SECTION 17. Delegation of authority. (1) Unless otherwise ordered in writing by
the President, the Executive Secretary is authorized to decide and sign
decisions/resolutions/ orders in appealed cases. Where exigencies arise, the
Executive Secretary may in writing temporariiy designate the Deputy Executive
Secriitary for Legal Affairs or any Deputy Executive Secrerary ro dedde and sign
decisions/ resolutions/ orders in appealed Gases.
(2) Unless otherwise ordered in writing by the President or the Executive
Secretary, the Deputy Executive Secretary for Legal Affairs may sign resolutions
and orders, which: a) are interlocutory in nature; (b) dismiss appeals fiied out of
time or over which the President has no jurisdiction; (c) dismiss appeals on
mutual agreement of the parties, which have been withdrawn; and (d) declare a
decision/resolution/ order in an appealed case as final and/or executory and
remanding the case to the relevant department or agency.
Government Code of 1991 was enacted much later than the Administrative Code of 1987. In statutory
construction, all laws or parts thereof which are inconsistent with the later law are repealed or modified
accordingiy."
"I n sum, the decisions of the Offi ce of t he President are final and e.xecutory. No motion for reconsideration is
allowed by law but the parti es may apoE31 the decision to the Court Dr Appeals. The appeai, however, does not
stay the execution of the decision. Thus, the DILG Secretary may vaii dly move for its immedi ate executi on. "
- 26 -
This serves as the delegation of authority by the Presideni to the Executive Secretary to
decide and sign decisions/resolutions/orders in appealed cases.
The Executive Secretary is also authorized to temporariiy designate the Deputy
Exec!,!tive Secretary for Legal Affairs or any Deputy Executive Secretary to decide and
sign decisions/resolutions/orders in appealed cases where exigencies arise. in effect, it
is noi the Executive Secretary who is delegating authority, but the President; the
Executive Secretary merely determines when the authority of the Deputies may be
exercised.
The DESLA may also sign resolutions and orders, which:
(a) are interlocutory in nature;
(b) dismiss appeals filed out of time or over which ' the President has no
j urisdiction;
(c) dismiss appeals on mutual agreement of the parties, which have been
withdrawn; and
(d) declare a decision/resolution/order in an appealed case as final and/or
executory and remand the case to the relevant department or agency.
Differences with AO 18:
This is a new provision.
SECTJON 18. Limitation on appeals. Appeals from decisions/resolutions/orders of
the DeDar"LlTIeni of Justice shall continue 'to be limited to those imiolving' offenses
punishable by reclusion perpetua to death in accordance with Me No. 58 (s. 1993)
This is a new provision which reiterates the limitaiion on ihe ngm to aopeal from
deci sions/resol utions/orders of the DOJ in iis investigations on cri minal cases.
appealed cases. The OP will only entertain appeals involving offenses punishabie by
reclusion perpetua to death.
SECTJON 19.Application of the Rules of Court. The Rules of Court shall apply in a
suppletory character whenever practicable and convenient.
Section 1 g is a reproduction of Section 9 of AO 18.
SECTJON 20. Repealing ciause.AO No. 18, as amended, is hereby repealed, and
any other executive order, ruie or regulation or any part thereof inconsistent with
this Administrative Order is hereby modified and/or amended accordingly.
SECTiON. 21, Separabiiity clause. If any provision or part of this Administrative
Order is held' invalid or unconstitutional, the provisions not otherwise affected
shall remain valid and subsisting.
SECTION 22. Effectivity clause. This Administrative Order shall take effect llfteen
(15) days from publication in a newspaper of general circulation.
Administrative Order No. 22 (A022) became eTieCIIVe on 2 November 2011 , after
having been publi shed in a newspaper of general circulation on 17 October 2011.
Differences with AO 18:
Sections 20, 21 and 22 penalnlng to Repealing Clause, Separabil ity Clause and
Effectivity cl auses are similar to Sections 10 arid 11 of AO 18.
28 .
ABC CORPORATION, .-
Appellant
-versus-
XYZ HOMES, INC.,
Appellee.
Dr ti)t
of ttJe
,majarniianlt
a.p. CASE NO. 2306
x:-----------------x
DECISION
This resolves me appeal Tiied by appellant ABC COl])oraiion from me
Decision of me Housing and Land Use Regulatory Board (HLURB) dated 28 July
2011 .
After a careful study and thorough evaiuaiion oi the records of the case, mis
Office is convinced of the findings of me HLURB. Thus, mis Office finds no cogent
",ason to depart Trom me assailed Decision. This Office hereby adopts by reference
the findings of fact and conclusions of law con;"ined in me Decision of the HLURB, a
copy of which is attached hereto as Annex "A".
j udgment appealed from is hereby AFFIRMED in toto.

Maniia, Phiiippines.
By authority of the President
PAQUITO N. OCHOA, JR..
Reference to Source Materials in the Body of the Decision
1. Constitution
These are consolidated petitions on the Resolution dated 31 August 2006
of the Commission on Elections (COMELEC) denying due course to an
initiative petition to amend the 1987 Constitution.
The intervenors challenged the nature of the proposed changes as
revisions and not mere amendments as provided under Section 2, Article
XVII of the 1987 Constitution.
2. Constitutional Proceedings
This distinction was intentional as shown by the following deliberations of
the Constitutional Commission:
xxx
3. Session Laws
Capitalize references to statutes, rules, administrative issuance and
ordinances. As a rule, spell out Constitution, legislative enactments,
executive and administrative issuances.
The constitutionality of the Indigeneous Peoples' Rights Act was upheld by
the Court.
The Lambino Group fiied a petition with the COMELEC to hold a plebiscite
that will ratify their initiative petition under Section 5(b) and (c) and Section
7 of Republic Act No. 6735 or the Initiative and Referendum Act (RA
6735) .
The Regional Trial Court found petitioner Felicito Abarquez guilty beyond
reasonable doubt of five (5) counts of violations of Batas Pambansa Big.
22 or the Bouncing Checks Law (BP 22).
x x x for violation of Presidential Decree No. 115 or the Trust Receipts
Law (PO 115), in relation to Article 31 5(1 )(b) of the Revised Penal Code,
The GSIS was created in 1936 by Commonwealth Act No. 186.
The two petitions before this Court seek to declare void Executive Order
No.1, Creating the Phiiippine Truth Commission of 2010 (EO 1), for being
unconstitutional.
4. Codes
In justifying the award of attorney's fees, the trial court invoked Article 2208
(2) of the Civil Code which allows a court to award attorney's fees.
Article 335 of the Revised Penal Code as amended by .Section 11 of
Republic Act No. 7659 (RA 7659) was the law then applicable at the time of
the rape.
5. Executive and Administrative Issuances
On 30 July 2010, President Aquino issued EO 1 pursuant to Section 31,
Chapter 10, Title Ill , Book III of Executive Order No. 292 (EO 292).
On 20 December 1994, respondent Newmon! Philippines Incorporated
(Newmont) fiied eight appiications for Financial or Technical Assistance
(FTAA) with the Central Office Technical Secretariat of the Mines and
Geosciences Bureau (MGB) in Quezon City pursuant to Executive Order
No. 279 (EO 279) and Department of Environment and Natural Resources
(DENR) Administrative Order No. 63 (DAO 63), series of 1991.
x x x reducing the total area applied for to 81,000 he-::tares pursuant to
Section 257 (now Section 272) of DENR Administrative Order No. 96-40
or the Revised Implementing Rules and Regulations of RA 7942.
Contrary to the opinion of the Secretary of Justice in DOJ Opinion No. 98,
Series of 1991, x x x.
5. Case Reports
a. Cite cases by giving the surname of the opposing parties first
mentioned.
In Fortich v. Corona, x x x
b. Cite names of corporations, associations, business firms, and
partnerships in full. Words forming part of such names may be
abbreviated, except the first word.
In Commissioner of Internal Revenue v. Procter and Gamble Phil. Mfg.
Corp., the Court ruled that:
In Allied Workers Ass'n of the Phils. v. Republic Trading Corp., x x x
c. Cite cases involving the Government of the Philippines and criminal
cases as follows:
Republic v. Carpin
People v. De Guzman
d. Cite cases involving public offif;ers asfollows:
I. Where the person is named in an official capacity, use the name
of the person only.
City of Manila v. Subido
Not: City of Manila v. Sub ida, in his capacity as Civil Service
Commissioner
Gonzales v. Hechanova
Not: Gonzales v. Executive Secretary
It will be recalled that in Kilosbayan Foundation v. Ermita,
ii. Where the office is named, use the complete title of the office
Collector of Internal Revenue v. Tan Eng Hong
ChirH of the Phil. Constabulary v. Sabungan Bagong Silangan
Uniform Citations (Footnote)
1. Constitution
In the footnote, the Constitution is cited by reference to the article, section
and paragraph. When the Constitution is no longer in force, enclose the
year when it took effect in parentheses.
CONSTITUTION, Art. VII , Sec. 2.
CONSTITUTION, (1935), Art. III, Sec. 1, par. (3).
2. Constitutional Proceedings
Cite the constitutional record and journal by reference to the volume in
roman; followed by the words Record or Journal ; the page number; and
the date of deliberation in parentheses.
II RECORD, CONSTITUTIONAL COMMISSION 24 (24 June 1986).
II JOURNAL, CONSTITUTIONAL COMMISSION 24 (24 June 1986).
3. Session Laws
Refer to the law followed by the year of effectivity in parentheses, and the
specific article or section.
Republic Acts, 1946-1972, 27 July 1987 to date
Republic Act No. 4723 (1966), Sec. 2.
Batas Pambansa, 23 July 1984 to 1 February 1986
Batas Pambansa Big. 111 (1981), Sec. 1.
Presidential Decrees, 21 September 1972 to 20 February 1986
Presidential Decree No. 828 (1975), Sec. 3.
Commonwealth Acts, 1935 to 1945
Commonwealth Act No. 353 (1938), Sec. 2.
Act Numbers, 1900 to 1934
Act No. 2137 (1912), Art. 3.
Executive Orders, 23 February 1986 to 26 Juiy 1987
Executive Order No. 292 (1987).
4. Codes
Cite the name of the particular code and either:
a. the specific article or section, if the provISions are numbered
continuously;
b. the headings, from general to specific, followed by the particular
article or section, if the provisions are not numbered
continuously.
When the code is no longer in force or has been subsequently revised, put
the year of effectivity in parentheses after the name of the code.
CIVIL CODE, Art. 297.
CIVIL CODE (1 889), Art. 67.
ADMINISTRATIVE CODE, Book IV, Title 1, Chapter 9, Sec. 29.
5. Executive and Administrative Issuances
Cite executive and administrative issuances by referring to the issuance
followed by the year of effectivity in parentheses, and the specific article or
section.
Executive Orders
Executive Order No. 329 (1950).
Proclamations
Proclamation No. 784 (1961).
Administrative Orders
Administrative Order No. 21 (1966).
Presidential Acts under Martial Law
General Orders
General Order No. 39 (1972).
Letters of Instructions
Letter of Instruction NO.5 (1972).
Letters of Authority
Letter of Authority No.1 (1972).
Other Executive Issuances
Opi nions of the Secretary of Justice
Secretary of Justice Opi nion No. 271 , s. 1982.
6. Rules and Regulations promulgated by administrative agencies
Cite the Rules and Regulations by the name of the agency together with
the designation employed in the rules (Administrative Order, Order,
Circuiar, Bulletin, Rules and Regulations), serial number, year of
promulgation in parentheses, and the section or paragraph.
Department of Environment and Natural Resources (Forestry),
Administative Order No, 26 (1976),
Labor Employment Service Regulation No, 3 (1966),
7. Case Reports
For cases published in the Philippine Reports: Cite the case title in italics,
the volume; the short title Phil,; the first page of the C:i.3e, the page whers
the quoted text, if any, is found; and the year of promulgation in
parentheses,
Concepcion v, Paredes, 42 Phil. 599, 607 (1921),
In re Aguas, 1 Phil. 1 (1901 ),
For cases published in the Supreme Court Reports Annotated: Cite the
case title in italics, the docket number; the date of promulgation, the
volume of the SCRA; the first page of the case, and the page where the
quoted text, if any, is found,
People v, Suzuki, G,R. No, 120670, 23 October 2003, 414 SCRA 43,47.
If the case is not yet published in the Philippine Reports or SCRA, cite the
case title, the docket number and the date of promulgation,
Herce v, Municipality of Cabuyao, Laguna, G.R. No, 166645, 11
November 2005,
8. Rules of Cou'rt
Cite as a code,
R U ~ S OF COURT, Rule 130, Sec, 2, par. (a),
RULES OF COURT (1940), Rule 19, Sec, 7, par. (b),
9. Commentaries
Cite the author's name, title of the book, page where the quoted text is
found and the year of publication,
JOAQUIN G, BERNAS, S.J" THE 1987 CONSTITUTION OF THE REPUBLIC OF THE
PHILIPPINES: A COMMENTARY 768 (1996).
10. Repeating Citations
a. Use the word "supra" to identify a material previously cited on the same or
preceding page. It should not be used to refer to statutes or constitutions.
, Concepcion v. Paredes, 42 Phil. 509 (1921 ).
'- 4 Concepcion v. Paredes, supra at 601 .
; Concepcion v. Paredes, supra.
b. When the title of the authority is given in the text, the footnote consists of the
source. When the same authority is repeated in the text, use "supra. "
Petitioner invoked this Court's ruling in Concepcion v. Paredes'.
xxx
xxx
Petitioner' s reliance on Concepciorf is misplaced.
142 Phil. 599 (1921).
2 Supra.
c. If more than one page intervenes between the citations, use "supra" and
indicate the footnote number where the full citation can be found.
17 Concepcion v. Paredes, supra note 1, at 601.
d. Use "Id." when citing the immediately preceding footnote that has only one
authority. Indicate any particular such as paragraph, seel ion 0, page
numbers in which the subsequent citation varies from the Tonmer.
1 Concepcion v. Paredes, 42 Phil. 599 (1921).
2 1d.
3 Id. at 601 .
Uniform style
Item Variants Use for Uniformity
Multiple parties Complainant-appellees or Complainant-appellees
complainants-appellees
Respondent-appellants or Respondent-appellants
respondents-appellants
Addressing the parties the appellant or appellant
appellant
,
the petitioner or petitioner
petitioner
Capitalizing parties The judge gave petitioner The judge gave petitioner
or
The judge gave Petitioner [capitalize only if at start of
the sentence, e.g.
Petitioner submitted his
Reply.]
Date 16 May 2011 or 16 May 2011
May 16, 2011
[use other formats only if a
direct quotel
Archaic words Herein, herewith, thereat, Avoid!
said, such, aforesaid, [Some are fine in proper
wherein
context - therefore,
wherefore, hence, thus]
The appellant considered The appellant considered
such claim the claim or
The appellant considered
the claim of the appellee
The-herein resolution The attached resolution
Verily Avoid
Thru Through
Court references the court a quo The lower court
The RTC
In the case at bar, In the instant case
I n the present case
Document reference DecisIo(l or decision Capitalize if reference is
Resolution or resolution made to an actual
Complaint or complaint document
Comment or comment
I
Office Reference This Office orWe/Our/Us This Office
Agency Reference (hereinafter referred to as (HLURB)
HLURB)
(HLURB, for brevity) or
(HLURB)
("HLURB")
I
I