The Court of Tax Appeals has exclusive original jurisdiction over criminal offenses or felonies where the principal amount of taxes and fees claimed, exclusive of charges and penalties, is P1,000,000.00 or more. If the amount is less than the P1,000,000 threshold, jurisdiction belongs to the proper first-level courts.
Prior to Bid evaluation, the Bids and Awards Committee (BAC) shall first examine the technical components of the bids using a “pass/fail” criteria to determine whether all required documents are present. Only bids that are determined to contain all the bid requirements of the technical component shall be considered for opening and evaluation of their financial component.
According to Associate Justice Mario V. Lopez, Artificial Intelligence (AI) is “a mere tool for human utilization and not intended to replace humans, especially in the legal profession as it has no deep understanding of abstract concepts like justice, equity, compassion, and good conscience.”
He reminded the future lawyers that “It is our humanity that renders us indispensable in the practice of law. We are humans guided by conscience and societal responsibility in the dispensation of ultimate justice.”
“AI can never replace the human heart, moral values, critical thinking skills, and respect for the rule of law.”
In the recent case of XXX v. People (G.R. No. 268457) the Supreme Court held that when the infliction of physical injuries against a minor is done at the spur of the moment or intended to discipline or correct the wrongful behavior of the child, it is imperative that the specific intent to debase, degrade, or demean the intrinsic worth and dignity of the child as a human be established.
The Intellectual Property Office of the Philippines, through IPOPHL Memorandum Circular No. 2023-001, promulgated Trademark Regulations of 2023 which provides for the rules and regulations on trademarks, service marks, trade names, and marked or stamped containers.
In the case of People of the Philippines vs. Antonio M. Talaue, G.R. No. 248652, June 19, 2024, the Supreme Court held that a mayor does not have the positive duty to remit the GSIS premium contributions of all employees within his political subdivision.
The Local Government Code of 1991 refers to municipal mayors as “chief executives” and not “heads of offices” as contemplated under Section 52(g) of RA No. 8291. Moreover, nowhere in the Local Government Code of 1991 does it include the remittance of GSIS premiums as part of the duties of a mayor.
Actions demonstrating extreme dislike and hostile behavior, such as demotion, uttering insulting words, and apathetic behavior toward an employee, constitute constructive illegal dismissal when such actions cause the employment conditions to be so unbearable that there is no other choice but to resign.
In deciding the trademark dispute between Lacoste and Crocodile International over the use of a crocodile device mark, the Supreme Court held that there exist distinct visual differences both in appearance and overall commercial impression between the marks which makes likelihood of confusion between them nil. The form, arrangement, general appearance, and overall presentation of their marks are evidently dissimilar, thus, the propensity to mistake one for the other is very low.
The Bids and Awards Committee (BAC) or, under special circumstances specified in the Implementing Rules and Regulations, its duly designated organic office, shall require the submission of the prospective bidder’s valid and updated Philippine Government Electronic Procurement System (PhilGEPS) Certificate of Registration and Membership to ensure that the bidder is technically, legally, and financially capable to undertake the proposed project for the procurement of Goods, Infrastructure Projects, and Consulting Services within the period set forth in the Invitation to Bid.
In the case of C.P. Reyes Hospital et al., vs. Barbosa, G.R. No. 228357, April 16, 2024, the Supreme Court held that illegally dismissed probationary employees, like regular employees, are entitled to backwages up to their actual reinstatement.
In case reinstatement is proven, to be infeasible due to strained relations between the employer and the employee and other analogous causes, backwages shall be computed from the time compensation was withheld up to the finality of the Decision.
