xxx the powers of the Commissioner of Internal Revenue in the Philippines are extensive and multifaceted, encompassing tax assessment and collection, enforcement of tax laws, issuance of regulations, administrative management, policy formulation, and representation. Each of these powers plays a crucial role in ensuring the efficiency and effectiveness of the tax system. By exercising these powers judiciously, the Commissioner contributes significantly to the stability of the nation’s fiscal system, the promotion of tax compliance, and the overall economic well-being of the country.

It is said that employees are not stripped of their security of tenure when they move work in a different jurisdiction. This is with respect to the rights of overseas Filipino workers (OFWs). This means that every employee abroad is entitled to security of tenure, among other constitutional rights.

The law and jurisprudence, on the other hand, allow the award of nominal damages in favor of an employee in a case where a valid cause for dismissal exists but the employer fails to observe due process in dismissing the employee. Financial assistance is granted as a measure of equity or social justice, and is in the nature or takes the place of severance compensation. (Libcap Marketing Corp. V. Lanny Jean B. Baquial, G.R. No. 192011, June 30, 2014)

An employee’s removal for just cause or authorized cause but without complying with the proper procedure does not invalidate the dismissal. (Distribution & Control Products, Inc. v. Jeffrey Santos, G.R. No. 212616, July 10, 2017)

While the law requires the highest degree of diligence from common carriers in the safe transport of their passengers and creates a presumption of negligence against them, it does not, however, make the carrier an insurer of the absolute safety of its passengers.

Article 1755 of the Civil Code qualifies the duty of extraordinary care, vigilance[,] and precaution in the carriage of passengers by common carriers to only such as human care and foresight can provide. What constitutes compliance with said duty is adjudged with due regard to all the circumstances.

In 1954, then President Ramon Magsaysay declared the first week of August of every year as sight conservation week. This is based on a preliminary survey made by the Philippine Eye Bank which shows that approximately 40,000 blind Filipinos could have saved their sight if the necessary precautions had been taken.

When the buyer of the goods is or becomes insolvent, the unpaid seller who has parted with the possession of the goods has the right of stopping them in transitu, that is to say, he may resume possession of the goods at any time while they are in transit, and he will then become entitled to the same rights in regard to the goods as he would have had if he had never parted with the possession. (Article 1530, Civil Code)

A contract of carriage is defined as one whereby a certain person or association of persons obligate themselves to transport persons, things, or news from one place to another for a fixed price. (Cathay Pacific Airways v. Reyes, G.R. No. 185891, June 26, 2013)

The month of July of every year is declared as the “Blood Donor’s Month” pursuant to Proclamation No. 1021, series of 1997.