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Philippine International Trading Corporation vs. COA

PHILIPPINE INTERNATIONAL TRADING CORPORATION, Petitioner, vs. COMMISSION ON AUDIT, Respondent. Present: SERENO, CJ, * CARPIO,** VELASCO, JR.,*** LEONARDO-DE CASTRO, PERALTA, BERSAMIN, DEL CASTILLO, PERLAS-BERNABE, LEONEN, JARDELEZA, **** CAGUIOA, MAR TIRES, TIJAM, *** REYES, JR., and GESMUNDO, JJ.

G.R. No. 205837 | 2017-11-21

Republic of the Philippines
Supreme Court
Manila
 
EN BANC 
 
DECISION
 
LEONARDO-DE CASTRO, J.:
 
This treats of the petition for certiorari 1 filed by Philippine International Trading Corporation (PITC), which seeks to annul and set aside the Decision2 No. 2013-016 dated January 30, 2013 of the Commission on Audit (COA). In the assailed decision, the COA denied PITC's request for the amendment of certain provisions of the 2010 Annual Audit Report (AAR)3 of PITC, which relate to the payment and accrual of liability for retirement benefits under Section 6 of Executive Order No. 756. 
 
The Facts
 
PITC is a...