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.

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.