In the Philippines, August is celebrated as National History Month, a period dedicated to reflecting on and understanding the rich and complex history of the archipelago. This 2024, the theme of the National History Month is “Salaysay ng Bayan, Saysay ng Bansa”.

In illegal dismissal cases, the burden of proof is on the employer in proving the validity of dismissal. However, the fact of dismissal, if disputed, must be duly proven by the complainant. (Italkarat 18, Inc. v. Juraldine Gerasmio, G.R. No. 221411, September 28, 2020)

Preponderance of evidence is the weight, credit, and value of the aggregate evidence on either side and is usually considered to be synonymous with the term “greater weight of the evidence” or “greater weight of the credible evidence.” Preponderance of evidence is a phrase that, in the last analysis, means probability of the truth. It is evidence that is more convincing to the court as it is worthier of belief than that which is offered in opposition thereto.Xxx In civil cases, the burden of proof is on the plaintiff to establish his case by preponderance of evidence, i.e., superior weight of evidence on the issues involved.

The month of May is declared as the National Census Month by virtue of Proclamation No. 928, series of 2020.

The Literal Infringement Test and the Doctrine of Equivalents are fundamental in the adjudication of patent infringement cases. The Literal Infringement Test offers a precise measure of infringement based on the exact language of patent claims, whereas the Doctrine of Equivalents provides a broader protection against insubstantial changes. Together, these tests balance the need for clear boundaries in patent protection with the need to prevent infringement by trivial modifications. Understanding both tests is crucial for navigating the complexities of patent law and ensuring fair protection for patent holders while fostering innovation.

A compromise penalty is an amount of money paid by a taxpayer to compromise a tax violation that he has committed. (Section 6, BIR Revenue Regulation No. 12-99)

A sole proprietorship is a form of business organization with only one proprietary owner, a single individual who conducts business under his own name or a business name. (p.3, Commentaries and Jurisprudence on the Revised Corporation Code of the Philippines, Aquino, 2020)

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.