Republic of the Philippines

Supreme Court

Manila

Summary of Voting

Title	Asia International Auctioneers, Inc. and Subic Bay Motors Corporation v. Hon. Guillermo L. Parayno, Jr., in his capacity as Commissioner of the Bureau of Internal Revenue (BIR), The National Regional Director, BIR, Region III, The Revenue District Officer, BIR, Special Economic Zone, and the Office of the Solicitor General	Ponente	C.J. Puno
Docket No.	G.R. No. 163445	No. of Participating Justices	5
Date of Promulgation	December 18, 2007	Unanimous Decision (Yes/No)	Yes

Concurring Justices		Comments e.g. separate opinion (SO), joined SO, reservations
1	C.J. Puno	-
2	J. Sandoval-Gutierrez	-
3	J. Corona	-
4	J. Azcuna	-
5	J. Leonardo-De Castro	-
		-
		-
		-
		-
		-
		-
		-
		-
		-

Dissenting Justices		Comments e.g. dissenting opinion (DO), joined DO
1	-	-
2	-	-
3	-	-
4	-	-
5	-	-
6	-	-
7	-	-

Justices Not Participating		Reason e.g. on official leave
1	-	-
2	-	-
3	-	-
4	-	-
5	-	-
6	-	-
7	-	-