Due Process Termination

In line with the management prerogative, the employer is allowed to terminate the services of the employee provided that substantive and procedure due process are observed.[1]

Substantive due process is complied with once the grounds are established to justify a disciplinary action. On the other hand, procedural due process is complied with once the required processes under the law are observed.

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Employee Resignation

The employee has the right to resign from his employment resulting in its termination.[1] Resignation is “the voluntary act of an employee who is in a position where he believes that personal reasons cannot be sacrificed in favor of the exigency of the service, and he has no other choice but to disassociate himself from employment.”[2]

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Catalino B. Belmonte, Jr. v. C.F. Sharp Crew Management, Inc.

Section 20-B of the POEA-SEC provides that the seafarer is not irrevocably bound by the findings of the company-designated physician as he is allowed to seek a second opinion and consult a doctor of his choice. In case of disagreement between the findings of the company-designated physician and the seafarer’s private physician, the parties shall jointly agree to refer the matter to a third doctor whose findings shall be final and binding on both.

G.R. No. 209202, 19 November 2014

Complainant and seafarer Catalino B. Belmonte initiated a labor complaint for payment of disability benefits, among others, against defendant C.F. Sharp Crew Management, Inc. Continue reading here.

Republic of the Philippines v. Apostolita San Mateo

In a petition to register a land, both CENRO certification and approval thereof by the DENR Secretary are required to be presented as proofs that the land is alienable.

G.R. No. 203560, 10 November 2014

A petition to register a land was denied for failure to present both CENRO certification and approval thereof by the DENR Secretary. As held by the Supreme Court, “a CENRO certification that a certain property is alienable, without the corresponding proof that the DENR Secretary had approved such certification, is insufficient to support a petition for registration of land. Both certification and approval are required to be presented as proofs that the land is alienable. Otherwise, the petition must be denied.”

The cited case of Republic v. Vega, which granted a petition for registration despite the absence of a DENR Certification was pro hac vice. Continue reading here.

BIR: Tax deductions on donations require proof

In the season of giving, the Bureau of Internal Revenue (BIR) reminds tax deduction claimants that donations made to accredited non-stock, non-profit corporations have to be accompanied by pieces of evidence or proofs.

BIR reiterates its power to examine books of accounts and other pertinent records for purposes of ascertaining tax compliance, including tax deductions. To be exact, the NIRC provides: “[a]ny provision of existing general or special law to the contrary notwithstanding, the books of accounts and other pertinent records of tax-exempt organizations or grantees of tax incentives shall be subject to examination by the Bureau of Internal Revenue for purposes of ascertaining compliance with the conditions under which they have been granted tax exemptions or tax incentives, and their tax liability, if any” (Paragraph 2, Sec. 235 cf. Sec. 34 [H] [4], NIRC). Continue reading here.

Reformation of Instruments

When a written agreement does not reflect or express the true intentions of the parties, the contract may be reformed or changed. This is the right to reformation of instruments. This remedy is available so that the instrument may be accordingly revised to better manifest the agreement of the parties. Continue reading here.