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Duty Free Philippines vs. Commission on Audit etc.

DUTY FREE PHILIPPINES CORPORATION (formerly Duty Free Philippines) duly represented by its Chief Operating Officer, LORENZO C. FORMOSO, Petitioner, vs. COMMISSION ON AUDIT, HON. MA. GRACIA M. PULIDO TAN, Chairperson and HON. HEIDI L. MENDOZA, Commissioner, Respondents. Present: SERENO, C.J., CARPIO, VELASCO, JR., LEONARDO-DE CASTRO, BRION, PERALTA, BERSAMIN, DEL CASTILLO, PEREZ, MENDOZA,* REYES** PERLAS-BERNABE, LEONEN, JARDELEZA, *** and CAGUIOA, JJ.

G.R. No. 210991 | 2016-07-12

Republic of the Philippines
Supreme Court
Manila
 
 
EN BANC
 
 
DECISION
 
BRION, J.:
 
Before this Court is a petition for certiorari1 filed by the Duty Free Philippines Corporation (Duty Free)2 to challenge the August 17, 2011 decision3 and December 6, 2013 resolution4 of the Commission on Audit (COA) in Decision No. 2011-059. The COA disallowed the payment of 14th Month Bonus to Duty Free officers and employees in the total amount of P14,864,500.13.
 
Antecedents
 
Executive Order (EO) No. 465 authorized the Ministry (now Department) of Tourism (DOT), through the Philippine Tourism Authority (PTA), to operate...