In case there are issues between employers and employees, who has the power to hear and decide (jurisdiction) such issues? It is the Labor Arbiter under the NLRC. What is a labor…
Author: Bryan Villarosa
Labor Union in the Philippines
A labor union is any organization in the private sector that exists for collective bargaining, other legitimate purposes or dealing with employers concerning the terms and conditions of employment. (Art. 219(g), Labor…
Sexual Harassment Law in the Philippines
Being sexually taken advantage of, especially if one needs income or education, is a traumatic and painful experience that one will experience. In your effort to survive in this harsh world, note…
Probable Cause
Probable cause is the existence of facts and circumstances that engenders a well-founded belief that a crime is more likely than not committed, that the respondent is probably guilty and should be…
Portuguez vs. GSIS (2007)
Doctrines Facts The petitioner, Ricardo Portuguez, alleged that he was discriminated against by the GSIS Family Bank in terms of payment of salary and grant of benefits and allowances. He claimed that…
CIR vs. St. Lukes Digest
“The Charitable Shall Still Pay Tax” Facts St. Lukes is a charitable, non-stock, non-profit hospital but it receives paying patients. BIR assessed St. Lukes arguing it is liable under Sec.27(b) as “proprietary…
Andaya vs. People Digest
Facts The case involves a criminal complaint against Noe S. Andaya, who was the president and general manager of the Armed Forces and Police Savings and Loan Association, Inc. (AFPSLAI). Andaya sought…
Auxiliary Services Corporation/Sacred Heart Gas Station vs. CIR
A CTA Case No. 8315 | Feb 17, 2014 Facts In June 2011, Petitioner Elric Auxiliary Services/Gas Station (Gas Station) received a 48-hour Notice alleging that the Respondent CIR conducted a ten-day…
Marcos II vs. CA Digest
Facts After the former President Marcos died, a Special Tax Audit Team conducted investigations of the tax obligaitons of the late president. They found out that the Marcoses failed to file a…
Medicard vs. CIR Digest
Facts CIR found discrepancies in the ITR of Medicard. It then issued a Letter of Notice (LN) to Medicard, then PAN, then FAN. No issuance of LOA to the revenue officer. Arguments CIR:…