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The document outlines a legal ruling requiring the execution of a Deed of Absolute Sale for a condominium unit and the payment of various damages and fines. Subsequent appeals by FEPI led to modifications in the awards, with the Office of the President and the Court of Appeals affirming that HRI has the right to demand title delivery upon full payment, despite FEPI's claims regarding tax obligations. FEPI's latest petition argues that HRI's payment of taxes is a prerequisite for title delivery, which has been rejected by the courts.

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10 views

2

The document outlines a legal ruling requiring the execution of a Deed of Absolute Sale for a condominium unit and the payment of various damages and fines. Subsequent appeals by FEPI led to modifications in the awards, with the Office of the President and the Court of Appeals affirming that HRI has the right to demand title delivery upon full payment, despite FEPI's claims regarding tax obligations. FEPI's latest petition argues that HRI's payment of taxes is a prerequisite for title delivery, which has been rejected by the courts.

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the following:

1. To immediately execute a dated and notarized Deed of Absolute Sale covering Ground Floor Retail B West Tower Condominium in
favor of the herein complainant and deliver the corresponding CCT in complainant's name;

2. To pay complainant the following:

a. Actual Damages of ₱3,501,400.00;

b. Exemplary Damages of ₱50,000.00;

c. Attorney's Fees of ₱50,000.00;

d. The costs of the suit.

3. To pay this office an administrative fine of ₱10,000.00 for violation of Section 17 and 25 in relation to Section 38 of [Presidential
Decree (P.D.) No. 957.

IT IS SO ORDERED.6

On FEPI's appeal, the HLURB Board of Commissioners, through its Decision dated June 24, 2004, affirmed with modification the HLURB-ENCRFO
ruling. It deleted the award of actual and exemplary damages for alleged lack of proof that HRI accepted CPI's offer to purchase the condominium unit.7

The Office of the President's Ruling

On further appeal, the Office of the President (OP), by Decision8 dated January 21, 2014, also affirmed with modification the HLURB Board of
Commissioner's Ruling. It deleted the award of attorney's fees and cost of litigation.9 Through Resolution dated August 13, 2014, FEPI's motion for
reconsideration was denied.10

Proceedings Before the Court of Appeals

Undaunted, FEPI filed a petition for review on certiorari with the Court of Appeals (CA) which, under Decision11 dated November 29, 2016, too, found in
favor of HRI. It held that under Section 25 of Presidential Decree No. 957 (PD 957),12 the buyer, in this case, HRI, has the unmistakable right to demand
for delivery of title upon full payment of the purchase price. Although the contract to sell obliged HRI to pay the DST, value-added tax, and transfer taxes
as part of its monetary obligation, nothing therein specifically states that payment of these expenses is a prerequisite to the delivery of the title.13 It also
rejected FEPI's claim of force majeure brought about by the failure of the Makati City Assessor's Office to release the current valuation cost of the
common areas and individual units of the condominium structure.

Under Resolution14 dated May 26, 2017, the CA denied FEPI's motion for reconsideration.

The Present Petition

FEPI now seeks affirmative relief from the Court. It posits anew that HRI's payment of DST and local transfer taxes is a condition sine qua non to the
delivery of the owner's duplicate copy of the CCT per the parties' contract to sell. Thus, without the payment of taxes and other expenses, HRI's right to
demand the delivery of the owner's duplicate copy of the CCT has not arisen and consequently, it has no cause of action for specific performance.

Following Section 200 of the National Internal Revenue Code of 1997 (NIRC), a CCT may not be issued without proof of payment of DST. Further, under
Section 135 of the Local Government Code (LGC), the Registry of Deeds requires for registration the official receipt of the transfer tax payment, the
Certificate Authorizing Registration (CAR) from the Bureau of Internal Revenue (BIR), and official receipts of DST and Capital Gains Tax (CGT)
payments, among others.

Thus, unless HRI complies with its monetary obligations,

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