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Domato-Togonon vs. COA

MARITES DOMATO-TOGONON, PETITIONER, VS. THE COMMISSION ON AUDIT, THE REGIONAL DIRECTOR FOR LEGAL AND ADJUDICATION OFFICE, AND THE REGIONAL DIRECTOR OF COA REGIONAL OFFICE XII, RESPONDENTS.

G.R. No. 224516 | 2021-07-06

EN BANC
 
D E C I S I O N
 
LEONEN, J.:
 
As a rule, the seller must bear all the expenses of the sale's execution and registration. The parties may decide on a different agreement, but it must be stipulated in their contract. Without a contrary stipulation, the general rule shall apply.
 
For this Court's resolution is a Petition for Certiorari[1] challenging the Resolution[2] of the Commission on Audit-Proper, which affirmed its earlier Decision[3] upholding the validity of Notice of Disallowance Nos. 05-001-101(04) and 05-002-101(03).
 
In 2001, Executive Order Nos. 24 and 25 were issued creating a...