div class=ts-pagebutton class=gotoPage data-page=1Page 1button div class=ts-imagea href=https:reader040vdocumentsnetreader040viewer20220305135abec8a07f8b9aa3088d4f05html5page1jpg target=_blank img data-url=ltfrbgov-circular2009pursuant-to-the-ruling-of-the-supreme-courtin-tanadahtmlpage=1 data-page=1 class=ts-thumb lazyload alt=Page 1: ltfrbgovphltfrbgovphwp-contentuploadsMemorandum Circular2009pursuant to the ruling of the Supreme Courtin Tanada vs Tuvera 146 SCRA 446 Apart from the usual filing fee loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader040vdocumentsnetreader040viewer20220305135abec8a07f8b9aa3088d4f05html5thumbnails1jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=2Page 2button div class=ts-imagea href=https:reader040vdocumentsnetreader040viewer20220305135abec8a07f8b9aa3088d4f05html5page2jpg target=_blank img data-url=ltfrbgov-circular2009pursuant-to-the-ruling-of-the-supreme-courtin-tanadahtmlpage=2 data-page=2 class=ts-thumb lazyload alt=Page 2: ltfrbgovphltfrbgovphwp-contentuploadsMemorandum Circular2009pursuant to the ruling of the Supreme Courtin Tanada vs Tuvera 146 SCRA 446 Apart from the usual filing fee loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader040vdocumentsnetreader040viewer20220305135abec8a07f8b9aa3088d4f05html5thumbnails2jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=3Page 3button div class=ts-imagea href=https:reader040vdocumentsnetreader040viewer20220305135abec8a07f8b9aa3088d4f05html5page3jpg target=_blank img data-url=ltfrbgov-circular2009pursuant-to-the-ruling-of-the-supreme-courtin-tanadahtmlpage=3 data-page=3 class=ts-thumb lazyload alt=Page 3: ltfrbgovphltfrbgovphwp-contentuploadsMemorandum Circular2009pursuant to the ruling of the Supreme Courtin Tanada vs Tuvera 146 SCRA 446 Apart from the usual filing fee loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader040vdocumentsnetreader040viewer20220305135abec8a07f8b9aa3088d4f05html5thumbnails3jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=4Page 4button div class=ts-imagea href=https:reader040vdocumentsnetreader040viewer20220305135abec8a07f8b9aa3088d4f05html5page4jpg target=_blank img data-url=ltfrbgov-circular2009pursuant-to-the-ruling-of-the-supreme-courtin-tanadahtmlpage=4 data-page=4 class=ts-thumb lazyload alt=Page 4: ltfrbgovphltfrbgovphwp-contentuploadsMemorandum Circular2009pursuant to the ruling of the Supreme Courtin Tanada vs Tuvera 146 SCRA 446 Apart from the usual filing fee loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader040vdocumentsnetreader040viewer20220305135abec8a07f8b9aa3088d4f05html5thumbnails4jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=5Page 5button div class=ts-imagea href=https:reader040vdocumentsnetreader040viewer20220305135abec8a07f8b9aa3088d4f05html5page5jpg target=_blank img data-url=ltfrbgov-circular2009pursuant-to-the-ruling-of-the-supreme-courtin-tanadahtmlpage=5 data-page=5 class=ts-thumb lazyload alt=Page 5: ltfrbgovphltfrbgovphwp-contentuploadsMemorandum Circular2009pursuant to the ruling of the Supreme Courtin Tanada vs Tuvera 146 SCRA 446 Apart from the usual filing fee loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader040vdocumentsnetreader040viewer20220305135abec8a07f8b9aa3088d4f05html5thumbnails5jpg width=140 height=200 adivdivdiv class=ts-pagebutton class=gotoPage data-page=6Page 6button div class=ts-imagea href=https:reader040vdocumentsnetreader040viewer20220305135abec8a07f8b9aa3088d4f05html5page6jpg target=_blank img data-url=ltfrbgov-circular2009pursuant-to-the-ruling-of-the-supreme-courtin-tanadahtmlpage=6 data-page=6 class=ts-thumb lazyload alt=Page 6: ltfrbgovphltfrbgovphwp-contentuploadsMemorandum Circular2009pursuant to the ruling of the Supreme Courtin Tanada vs Tuvera 146 SCRA 446 Apart from the usual filing fee loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader040vdocumentsnetreader040viewer20220305135abec8a07f8b9aa3088d4f05html5thumbnails6jpg width=140 height=200 adivdiv