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