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Apr 17, 1996tax creditbureau of internal revenueanti-graft lawcriminal lawdue diligenceofficial certification
Tax Credit Claims and Official Certifications: Lessons from Pareño v. Sandiganbayan
BIR officers cannot be convicted for relying on official certifications when processing tax credit claims absent proof of bad faith or conspiracy.
Retrenchment in Bad Faith: Limits on Employer Discretion and Employee Rights to Backwages
When is retrenchment illegal? The Supreme Court explains bad faith, backwages, and separation pay for dismissed employees.