| http://www.w3.org/ns/prov#value | - cities or municipalities; (c) Where one party is the government or any sub-division or instrumentality thereof; (d) Where one party is a public officer or employee and the dispute relates to the performance of his official functions; (e) Where the dispute involves an offense punishable by imprisonment exceeding thirty (30) days or a fine exceeding two hundred pesos (P200.00).
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