Commissioner of Internal Revenue Vs. San Roque Power Corporation/Taganito Mining Corporation Vs. Commissioner of Internal Revenue/Philex Mining Corporation Vs. Commissioner of Internal Revenue
CONFEDERATION FOR UNITY, RECOGNITION AND ADVANCEMENT OF GOVERNMENT EMPLOYEES [COURAGE], REPRESENTED BY ITS NATIONAL PRESIDENT FERDINAND GAITE, SOCIAL WELFARE EMPLOYEES ASSOCIATION OF THE PHILIPPINES [SWEAP-DSWD], REPRESENTED BY ITS NATIONAL PRESIDENT RAMON FELIPE E. LOZA, NATIONAL FEDERATION OF EMPLOYEES ASSOCIATIONS IN THE DEPARTMENT OF AGRICULTURE [NAFEDA], REPRESENTED BY ITS NATIONAL PRESIDENT SANTIAGO Y. DASMARIÑAS, JR. AND DEPARTMENT OF AGRARIAN REFORM EMPLOYEES ASSOCIATION [DAREA], REPRESENTED BY ITS NATIONAL PRESIDENT ANTONIA H. PASCUAL, PETITIONERS, VS. FLORENCIO B. ABAD, IN HIS CAPACITY AS THE SECRETARY OF THE DEPARTMENT OF BUDGET AND MANAGEMENT AND CORAZON J. SOLIMAN, IN HER CAPACITY AS SECRETARY OF THE DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT, RESPONDENTS