SC TRO vs COA enforcing COA 95-208

The Temporary Restraining Order (TRO) was issued in G.R. No. 119934, titled “The Bureau of Internal Revenue vs. The Commission on Audit.”
The Supreme Court adopted the relevant resolution on May 30, 1995.
The TRO was directed to the Commission on Audit (COA), including its Chairman, Commissioners, representatives, agents, and any person or persons acting in their place or stead.

The TRO took effect effective immediately.
The TRO continues until further orders from the Supreme Court.
The Supreme Court ordered COA to CEASE and DESIST from enforcing the questioned COA Resolution No. 95-208.
The TRO remains enforceable as an order requiring COA to stop enforcing the referenced resolution during the period stated.

The TRO targets COA Resolution No. 95-208, dated March 28, 1995.
The questioned COA Resolution No. 95-208 is described as asserting the power, authority and duty of COA to examine, audit and settle all accounts pertaining to the revenues and receipts of government agencies and subdivisions.
The TRO specifically directs COA to stop enforcing the resolution asserting those powers and duties over such government revenues and receipts.

COA must CEASE and DESIST from enforcing COA Resolution No. 95-208 dated March 28, 1995.
COA must comply through its representatives, agents, and persons acting in its place or stead.
The TRO’s prohibition is framed as an immediate cessation of enforcement, not as a delayed or conditional suspension.

All internal revenue officers and others concerned are enjoined to give this Circular a wide publicity as possible.
The circular serves as a compliance guidance mechanism for internal revenue officers in light of the Supreme Court’s TRO.

In G.R. No. 119934, the Supreme Court required the respondent to COMMENT on the petition within ten (10) days from notice.
The Supreme Court issued the TRO after consideration of an urgent ex-parte motion to resolve the application for temporary restraining order filed on May 29, 1995.
The Supreme Court resolved to issue the TRO effective immediately and continuing until further orders from the Court.