Hence even if we consider that the CIR had revoked the rulings previously

Hence even if we consider that the cir had revoked

This preview shows page 11 - 13 out of 99 pages.

Hence, even if we consider that the CIR had revoked the rulings previously issued in favor of UCSFA-MPC upon the filing of her answer, it cannot effectively deprive UCSFA-MPC of its rights under the rulings prior to their revocation. ( Commissioner of Internal Revenue v. United Cadiz Sugar Farmers Association Multi-Purpose Cooperative , G.R. No. 209776, December 7, 2016) Notice and hearing are not essential when an administrative agency acts pursuant to its rule- making power. xxx. In any case, petitioner’s claim that no consultations were held is belied by the Department of Education’s detailed recollection of the actions it took before the adoption of the assailed Department Order: xxx. Apart from claiming that no consultations were held, petitioner decries the non-publication, by the Department of Education itself, of the assailed Department Order. This does not invalidate the Department Order. As is evident from the previously quoted provisions of Book VII, Chapter 2 of the Administrative Code, all that is required for the validity of rules promulgated by administrative agencies is the filing of three (3) certified copies with the University of the Philippine Law Center. Within 15 days of filing, administrative rules become effective. ( Quezon City PTCA Federation, Inc. v. Department of Education , G.R. No. 188720, February 23, 2016) As defined above, the ERC exercised neither judicial nor quasi-judicial function. In issuing and implementing the RSEC-WR and Resolution No. 14, it was not called upon to adjudicate the rights of contending parties to exercise, in any manner, discretion of a judicial or quasi-judicial nature. Instead, RSEC-WR and Resolution No. 14 were done in the exercise of the ERC's quasi-legislative and administrative functions. It was in the nature of subordinate legislation, promulgated in the
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NOTES ON POLITICAL LAW Excerpts from the 2016 Decisions of the Supreme Court by Atty. C ARLO L . C RUZ 12 exercise of its delegated power. Quasi-legislative power is exercised by administrative agencies through the promulgation of rules and regulations within the confines of the granting statute and the doctrine of non-delegation of powers flowing from the separation of the branches of the government. Particularly, the ERC applied its rule-making power as expressly granted by Republic Act (R.A.) No. 9136 ("Electric Power Industry Reform Act of 2001" or EPIRA)… (Rosales v. Energy Regulatory Commission , G.R. No. 201852, April 5, 2016) xxx in Asia International Auctioneers, Inc., et al. v. Parayno, Jr., wherein we ruled that revenue memorandum circulars are considered administrative rulings issued from time to time by the CIR. It has been explained that these are actually rulings or opinions of the CIR issued pursuant to her power under Section 4 of the NIRC of 1997, as amended, to make rulings or opinions in connection with the implementation of the provisions of internal revenue laws, including ruling on the classification of articles of sales and similar purposes. Therefore, it was held that under R.A. No. 1125, which was thereafter amended by RA No. 9282, such rulings of the CIR (including
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