TOPIC: Damages; actual damages; loss of earning capacity. PHILIPPINE H!" CO#PO#TION CO#PO#TION $s. %I%IN TN TN LEE &.#. No. '(()(*+ ,e-ruary '(+ /'/ PE#LT+ J.: FACTS: The bus owned by the Philippine Hawk Company collided with the motorcycle motorcycle of spou spouse ses s Vivia ivian n Tan ee ee and and S!lv S!lver erio io Tan" an" The The acci accide dent nt caus causes es the the deat death h of respondent#s husband and claims for actual dama$es" %espondent#s husband was leasin$ and operatin$ a $asoline station and earned an annual income of one million pesos and they also had a copra business which $ave them an income of P&'((( a month" !n order to prove for loss of earnin$ capacity for the operation of $asoline station' respondent presented in evidence a Certi)cate of Creditable !ncome Ta* +ithheld at Source" ,n the other hand' she presented her testimony as evidence for his husband#s earnin$s for copra business"
!SS-.: !s the evidence presented su/cient to compute the actual dama$es as indemnity0 H.1: 2o" The indemnity for loss of earnin$ capacity of the deceased is provided for by Article 33(4 of the Civil Code" As a rule' documentary evidence should be presented to substantiate the claim for dama$es for loss of earnin$ capacity" !t is reasonable to use the Certi)cate and respondent#s testimony as bases for )*in$ the $ross annual income of the deceased at one million pesos before respondent#s husband died on 5arch 67' 6888" However' no documentary evidence was presented re$ardin$ the income derived from their copra business9 hence' the testimony of respondent as re$ar e$ards ds such such inco income me cann cannot ot be cons consid ider ered ed"" !n the the abse absenc nce e of docu docume ment ntar ary y evidence' it is reasonable to pe$ necessary e*penses for the lease and operation of the $asoline station at ( percent of the $ross income' and pe$ livin$ e*penses at ;( percent of the net income <$ross income less necessary e*penses="
