GG LAWYER

REQUIREMENTS FOR TERMINATION 1.        Substantive due process: -           Just cause or authorized cases; 2.        Procedural due process -           Notice and hearing -           For just causes – twin notice rule; first notice – to EE specifying the ground for termination, and giving said EE reasonable opportunity to explain; second notice – notice of termination to EE indicating that upon due consideration of all the circumstances, grounds have been established to justify the termination; -           Formal conference – not mandatory; EXC: a.        EE requests; b.        Disputes in evidence submitted; c.         Company rule or practice; -           When hearing not required: o     Expiration of fixed term EM; o     Completion of project;

TAX EXEMPTIONS A claim for tax exemption whether full or partial does not question the authority of local assessor to assess real property tax. National Power Corporation vs. Province of Quezon and Municipality of Paglbilao, 611 SCRA 71. (2010)             Tax exemptions must be strictly construed against the taxpayer, as taxes are the lifeblood of the government. Kepco Philippines Corporation vs. Commissioner of Internal Revenue, 636 SCRA 166. (2011) As a rule, tax exemptions are construed strongly against the claimant. Philippine Amusement and Gaming Corporation (PAGCOR) vs. Bureau of Internal Revenue, 645 SCRA 338. (2011)

MARIE CALLO-CLARIDAD  v.  PHILIP RONALD P. ESTEBAN and TEODORA ALYN ESTEBAN G.R. NO. 191567, March 20, 2013 FACTS: The petitioner is the mother of the late Cheasare Armani "Chase" Callo Claridad, whose lifeless but bloodied body was discovered in the evening of February 27, 2007 between vehicles parked at the carport of a residential house located at No.10 Cedar Place, Ferndale Homes, Quezon City. Allegedly, Chase had been last seen alive with respondent Philip Ronald P. Esteban (Philip) according Chase's sister, Ariane, and their two household helpers, Marivic Guray and Michelle Corpus, less than an hour before the discovery of his lifeless body. The Office of the City Prosecutor (OCP) of Quezon City dismissed the complaint. The OCP observed that there was lack of evidence, motive, and circumstantial evidence sufficient to charge Philip with homicide, much less murder and that the circumstantial evidence could not link Philip to the crime. On peti

GEORGE BONGALON vs. PEOPLE OF THE PHILIPPINES G.R. No. 169533, March 20, 2013 FACTS: The petitioner, George Bongalon, was charged of child abuse, an act in violation of Section 10(a) of Republic Act No. 7610. He allegedly struck Jayson, a minor, with his hand and slapped him on the face after the latter threw stones at George's daughter. The RTC found George guilty as charged. This was affirmed by the CA, but the said court modified the penalty. The petitioner elevated the matter to the SC via a petition for certiorari under Rule 65, ROC. ISSUE: 1.             Whether a petition for certiorari under Rule 65 is the proper remedy. 2.             Whether the petitioner is guilty of child abuse, under RA 7610. RULING: 1.             No. The SC held that the petitioner adopted the wrong remedy in assailing the CA’s affirmance of his conviction. His proper recourse from the affirmance of his conviction was an appeal taken in due course. Hence, he

TAXATION Taxes are the lifeblood of the government; Taxation is an inherent attribute of sovereignty; The legislature wields the power to define that tax shall be imposed, why it should be imposed, how much tax shall be imposed, against whom (or what) it shall be imposed and where it shall be imposed. Chamber of Real estate and Builders’ Associations, Inc. vs. Romulo, 614 SCRA 605. (2010)             It is well-settled that where the language of the law is clear and unequivocal, it must be given its literal application and applied without interpretation; The general rule of requiring adherence to the letter in construing statutes applies with particular strictness to tax laws and provisions of a taxing act are not to be extended by implication; Recording of the information in the Official Registry Book of the Bureau of Internal Revenue (BIR) is a mandatory requirement before a taxpayer may be excluded from the coverage of the Voluntary Assessment Program (VAP). Commis

CHUNG KA BIO v. IAC G.R. No. 71837 July 26, 1988 FACTS: The Philippine Blooming Mills Company, Inc. (PBM) was incorporated for a term of 25 years which expired on January 19,1977.   On May 14, 1977, the board of directors executed a deed of assignment of all of the accounts receivables, properties, obligations and liabilities of the old PBM in favor of Chung Siong Pek in his capacity as treasurer of the new PBM, then in the process of reincorporation.   On June 14, 1977, the new PMB was issued a certificate of incorporation by the Securities and Exchange Commission.  On May 5, 1981, Chung Ka Bio and the other petitioners herein, all stockholders of the old PBM, filed with the SEC a petition for liquidation of both the old PBM and the new PBM. They alleged that the OLD PBM had become legally non-existent for failure to extend its corporate life and that the NEW PBM had likewise been   ipso facto   dissolved for non-use of the charter and continuous failure to operate w