𝑫𝑰𝑬𝒁 𝑨𝑹𝑪𝑯𝑰𝑽𝑨𝑳 𝑾𝑬𝑬 & 𝑫𝑬𝑳𝑨 𝑹𝑶𝑺𝑨 𝑳𝑨𝑾 𝑶𝑭𝑭𝑰𝑪𝑬𝑺

18/08/2026

📢 𝐑𝐞𝐚𝐝: 𝐋𝐚𝐛𝐨𝐫 𝐀𝐝𝐯𝐢𝐬𝐨𝐫𝐲 𝐍𝐨. 𝟏𝟑

Payment of Wages for the Special (Non-Working) Day on August 21, 2026 and the Regular Holiday on August 31, 2026

05/08/2026

The (SC) has reiterated that an employee's absence from work, by itself, is not enough to prove abandonment or justify dismissal.

In a Decision written by Associate Justice Maria Filomena D. Singh, the SC’s Third Division found Green Era Biotech Corp. (Green Era Biotech) and Great Value Management and Services Corporation (Great Value) guilty of illegally dismissing production utility worker Alvin G. Carpio (Carpio).

Carpio claimed he was originally hired by Green Era Biotech but was later transferred to its manpower service provider, Great Value. After he was absent from work at Green Era Biotech for eight straight days due to illness, Great Value issued him a notice to explain. He was warned that another similar violation would lead to an absence without leave (AWOL) notice.

Carpio was later absent from work for another nine consecutive days. Great Value issued him an AWOL notice, stating that his continued absences were considered serious misconduct and abandonment of work.

He later took another leave with his supervisor’s permission. However, when he returned to work the next day, he was barred from entering the workplace. A few days later, Carpio was informed he had been declared AWOL.

Carpio filed a complaint for illegal dismissal.

Ruling that Carpio was illegally dismissed, the SC reiterated that abandonment, or the deliberate and unjustified refusal of an employee to resume his work, requires proof of two elements: (1) the employee was absent without a valid reason; and (2) the employee clearly intended to end the employer-employee relationship.

Of these, the second element is more important and must be shown through the employee’s actions. Since abandonment is a ground for dismissal, the employer bears the burden of proving both elements.

In this case, although Carpio’s absences were unauthorized, the SC found no evidence that he intended to abandon his job. Instead, he tried to return to work and immediately challenged his dismissal by filing a complaint.

The SC ordered Carpio’s reinstatement but ruled that he was not entitled to backwages because his dismissal was made in good faith based on his unauthorized absences. If reinstatement is no longer possible, the companies must instead pay him separation pay.

Read the full text of the Press Release at https://sc.judiciary.gov.ph/?p=168002.

Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=165378.

Read the full text of Associate Justice Japar B. Dimaampao’s Dissenting Opinion at https://sc.judiciary.gov.ph/?p=165383.

Copying of this content is subject to the SC PIO’s Credit Attribution Policy: https://sc.judiciary.gov.ph/credit-attribution-policy/.

05/08/2026

The (SC) has reiterated that preventing employees from entering company premises and doing their jobs, without a valid reason, is considered illegal dismissal.

In a Decision written by Senior Associate Justice Marvic M.V.F. Leonen, the SC’s Second Division upheld the labor arbiters’ ruling that 12 workers from Constant Packaging Corporation (Constant Packaging), a company that prints packaging materials, were illegally dismissed.

Constant Packaging hired the workers as sorters and packers on a 𝘱𝘢𝘬𝘺𝘢𝘸 basis (paid per output).

The workers later raised concerns about their below-minimum wage earnings, 12-hour work day, 7-day work week, non-remittance of their SSS, PhilHealth, and PAG-IBIG contributions, and delay in the release of their salaries. Constant Packaging responded by telling them to leave if they were unhappy with their working conditions.

The workers filed a complaint with the Department of Labor and Employment. Soon after, the company security guard prevented them from entering the company premises, leading the workers to file a complaint for illegal dismissal.

Ruling in favor of the workers, the SC clarified that an employee who is able and willing to work is considered illegally dismissed if they are prevented from entering the workplace without a valid or lawful reason.

In this case, the company’s security guard blocked the workers from entering the company premises without any valid reason. This action amounts to dismissal.

Moreover, as the workers were suddenly dismissed without following the required procedures, their dismissal was unlawful.

The SC thus ordered Constant Packaging to pay the workers separation pay, back wages, service incentive leave, and holiday pay.

However, since the workers were hired on a 𝘱𝘢𝘬𝘺𝘢𝘸 basis, the SC ruled that they are not entitled to 13th month pay.

Read the full text of the Press Release at https://sc.judiciary.gov.ph/sc-preventing-employees-from-reporting-to-work-without-valid-reason-is-illegal-dismissal/.

Read the full text of the Decision at https://sc.judiciary.gov.ph?p=152126.

Copying of this content is subject to the SC PIO’s Credit Attribution Policy: https://sc.judiciary.gov.ph/credit-attribution-policy/.

05/08/2026

05/08/2026

𝗕𝗜𝗥 𝗘𝗫𝗣𝗔𝗡𝗗𝗦 𝗘𝗟𝗘𝗖𝗧𝗥𝗢𝗡𝗜𝗖 𝗧𝗔𝗫 𝗖𝗟𝗘𝗔𝗥𝗔𝗡𝗖𝗘 𝗦𝗬𝗦𝗧𝗘𝗠 𝗧𝗢 𝟭𝟵 𝗥𝗘𝗩𝗘𝗡𝗨𝗘 𝗥𝗘𝗚𝗜𝗢𝗡𝗦; 𝗲𝗧𝗖𝗦 𝗡𝗢𝗪 𝗔𝗩𝗔𝗜𝗟𝗔𝗕𝗟𝗘 𝗡𝗔𝗧𝗜𝗢𝗡𝗪𝗜𝗗𝗘

The Bureau of Internal Revenue (BIR) advises taxpayer-applicants that the Electronic Tax Clearance System (eTCS) is now available to taxpayers registered under Revenue Regions (RRs) Nos. 1 to 19, pursuant to Revenue Memorandum Circular (RMC) No. 76-2026 issued on July 9, 2026. The web-based system enables taxpayers to conveniently apply for, pay, and download their Tax Clearance Certificate (TCC) online.

In line with the Bureau's Digital Transformation (DX) Roadmap, the eTCS streamlines the tax clearance application process by allowing taxpayers to register, submit documentary requirements, monitor the status of their applications, pay certification and documentary stamp fees online, and download their Tax Clearance Certificates.

The system covers applications for Tax Clearance for Bidding Purposes (TCBP), Tax Clearance for General Purposes (TCGP), Tax Compliance Verification Certificate (TCVC), and Delinquency Verification Report (DVR), subject to the applicable requirements and purposes prescribed by the Bureau.

The issuance supports the Bureau's Digital and Data Transformation and Service Excellence and Stakeholder Engagement initiatives under its DARES reform agenda by expanding digital services, simplifying tax compliance, and providing taxpayers with faster, more convenient, and accessible tax clearance services. Taxpayer-applicants are encouraged to refer to the eTCS User's Manual, which is available through the eTCS homepage.

For the full text of RMC No. 76-2026, visit the BIR website or access the Circular through this link: https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2076-2026_redacted.pdf?fbclid=IwY2xjawTOuu1leHRuA2FlbQIxMABicmlkETFuT25ieWdCWVJOaU5zUnlTc3J0YwZhcHBfaWQQMjIyMDM5MTc4ODIwMDg5MgABHmQNeapEZcYF7WzhrFtXHJu3HNGQ4DsaIhfiKcwSa8oL4BZUvh3nLH-P_fzi_aem_O_UVTkRTypl9y-zoJdiUhg

05/08/2026

05/08/2026

𝐑𝐄𝐀𝐃: 𝐄𝐂 𝐩𝐫𝐨𝐠𝐫𝐚𝐦 𝐞𝐱𝐭𝐞𝐧𝐝𝐬 𝐬𝐚𝐟𝐞𝐭𝐲 𝐧𝐞𝐭 𝐭𝐨 𝐝𝐞𝐥𝐢𝐯𝐞𝐫𝐲 𝐫𝐢𝐝𝐞𝐫𝐬, 𝐓𝐍𝐕𝐒 𝐝𝐫𝐢𝐯𝐞𝐫𝐬

In line with President Ferdinand Marcos Jr.’s push to safeguard all Filipino workers, delivery riders, ride-hailing, or Transport Network Vehicle Service (TNVS) drivers can get support through the Employees’ Compensation (EC) Program by the Employees’ Compensation Commission (ECC). The policy covers job-related sickness, accidental injury, and disability incurred in the line of duty.

𝘊𝘭𝘪𝘤𝘬 𝘵𝘩𝘦 𝘭𝘪𝘯𝘬 𝘪𝘯 𝘵𝘩𝘦 𝘤𝘰𝘮𝘮𝘦𝘯𝘵𝘴 𝘴𝘦𝘤𝘵𝘪𝘰𝘯 𝘧𝘰𝘳 𝘵𝘩𝘦 𝘧𝘶𝘭𝘭 𝘴𝘵𝘰𝘳𝘺.

07/07/2026

01/07/2026

Newly uploaded pleading in current cases involving public interest:

G.R. No. E-06939 (Senator Alan Peter Cayetano et al. v. Senator Paolo Benigno A. Aquino IV et al.)

- Manifestation with Motion:https://sc.judiciary.gov.ph/wp-content/uploads/2026/06/Manifestation-and-Motion-G.R-No.-E-06939.pdf

Copies of recent pleadings and orders in cases involving public interest are regularly uploaded to the Current Cases page of the website. SCAN the QR Code for the latest uploads.

01/07/2026

Jul 1, 2026 Wednesday
SUBMISSION
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. June 16-30, 2026

Engagement Letters and Renewals or Subsequent Agreements for Financial Audit by Independent CPAs – Fiscal Year beginning September 1, 2026