SPBUS SYLLABUS
SPBUS SYLLABUS
SPBUS SYLLABUS
COURSE OUTLINE
Academic Year 2019-2020
1st Semester
by: Atty. Jose Cochingyan, III
1
Formerly Articles 280 & 281 respectively.
Business Law Practice
Revised Course Outline
Ateneo de Manila Law School
1st Semester, School Year 2019-20
Module One
Page 1 of 10
Ramiro Lim & Sons Agricultural Co., Inc. v. Guilaran et al. G.R. No.
221967, February 6, 2019
1.3.5. Teachers: Manual of Regulations for Private Schools in Basic
Education (DepEd Order No. 88 s. 2010) §63; Manual of
Regulations for Private Higher Education (CMO No. 40 s. 2008)
§116, §117, § 118; Brent School, Inc. v. Zamora, G.R. No. L-48494,
February 5, 1990, 181 SCRA 702 (1990), 260 Phil. 747 (1990); St.
Theresa's School of Novaliches Foundation v. National Labor
Relations Commission, G.R. No. 122955, April 15, 1998, 289
SCRA 110 (1998), 351 Phil. 1038 (1998)
1.3.6. In contrast to the Brent Ruling: Fabela v. San Miguel Corporation,
G.R. No. 150658, February 9, 2007. 515 SCRA 288 (2007), 544
Phil. 223 (2007); GMA Network, Inc. v. Pabriga, G.R. No. 176419,
November 27, 2013, 710 SCRA 690 (2013)
1.3.7. Temporary Workers: Basan v. Coca-Cola Bottlers Philippines, G.R.
Nos. 174365-66, February 4, 2015, 749 SCRA 541 (2015)
1.4. Job Contracting: Labor Code Articles 106 to 109; DOLE Department
Order No. 174 (series of 2017) sections 2 to 14, §20, §23, §27, §28,
29, §33
1.4.1. Exceptions - DOLE Department Circular No. 01-17
1.4.2. Security Services - DOLE Department Order No. 150 (series of
2016) §2, §3, §4, §5, §6, §7, §9
1.4.3. Labor-only contracting: Alilin v. Petron Corporation, G.R. No.
177592. June 9, 2014; Lingat v. Coca-Cola Bottlers Philippines,
Inc., G.R. No. 205688, July 4, 2018, 725 SCRA 342 (2014)
1.4.4. Company clinic: Escasinas v. Shangri-La's Mactan Island Resort,
G.R. No. 178827, March 4, 2009, 580 SCRA 604 (2009)
1.4.5. Cooperatives: See: Philippine Cooperative Code of 2008, Republic
Act 9520 §3, §6, §7, §29; Traveño v. Bobongon Banana Growers
Multi-Purpose Cooperative, G.R. No. 164205, September 03, 2009,
598 SCRA 27 (2009); Maricalum Mining Corporation v. Florentino,
G.R. No. 221813, July 23, 2018; Norkis Trading Corp. v.
Buenavista, G.R. No. 182018, October 10, 2012, 683 SCRA 406
(2012)
2. Labor Standards
2.1. General Principles on Wages:
2.1.1. Non-diminution of benefits: Labor Code Articles 100, 127
2.1.1.1. Company practice or Oversight? – Globe Mackay Cable and
Radio Corp v. NLRC, 163 SCRA 71 (1988); Manila Electric
Company v. Quisumbing, 302 SCRA 173 (1999); National
Federation of Labor v. Court of Appeals 440 SCRA 603
(2004); Sevilla Trading Company v. Semana; 428 SCRA 239
Business Law Practice
Revised Course Outline
Ateneo de Manila Law School
1st Semester, School Year 2019-20
Module One
Page 2 of 10
(2004); TSPIC CORPORATION vs. TSPIC EMPLOYEES
UNION, G.R. No. 163419. 545 SCRA 215 (2008); ARCO
Metal Products, Co. v. Samahan ng mga Manggagawa sa
Arco Metal-NAFLU (SAMARM-NAFLU), G.R. No. 170734,
554 SCRA 110 (2008); Societe Internationale De
Telecommunications Aeronautiques v. Huliganga, G.R. No.
215504. August 20, 2018.
2.1.1.2. Transfer to another position – Norkis Trading Co. Inc. v.
Gnilo 544 SCRA 279 (2008); Rural Bank Of Cantilan, Inc. v.
Julve, 517 SCRA 17 (2007); Philippine American Life and
General Insurance v. Gramaje 442 SCRA 275 (2004);
Mendoza v. Rural Bank of Lucban 433 SCRA 756 (2004)
2.1.1.3. Demotion - Danilo Leonardo v. NLRC, 333 SCRA 589
(2000), Blue Dairy Corporation v. NLRC 314 SCRA 401
(1999)
2.1.1.4. Right to a Work Schedule/Full Work Week – Coca-Cola
Bottlers Philippines, Inc. v. Iloilo Coca-Cola Plant Employees
Labor Union (ICCPELU), G.R. No. 195297. December 5,
2018; Manila Jockey Club Employees Labor Union-PTGWO,
v. Manila Jockey Club, Inc., 517 SCRA 707 (2007); Unicorn
Safety Glass, Inc. v. Basarte 444 SCRA 287 (2004)
2.1.1.5. Right to a bonus - Producers Bank Of The Philippines v.
National Labor Relations Commission and Producers Bank
Employees Association, 355 SCRA 489 (2001)
2.1.1.6. Payment in foreign currency – Netlink Computer
Incorporated, v. Eric Delmo; G.R. No. 160827, June 18,
2014, 726 SCRA 726 (2014)
2.1.1.7. Right to retirement benefits - Wesleyan University-
Philippines, v. Wesleyan University-Faculty and Staff
Association [G.R. No. 181806. March 12, 2014.], 718 SCRA
601 (2014); Ricardo E. Vergara, JR., petitioner, vs. Coca-
cola Bottlers Philippines, Inc., [G.R. No. 176985. April 1,
2013.], 694 SCRA 273 (2013)
2.1.1.8. Right to sit on a chair at the production area - Royal Plant
Workers Union v. Coca-Cola Bottlers Philippines, Inc.-Cebu
Plant [G.R. No. 198783. April 15, 2013.], 696 SCRA 357
(2013)
2.1.1.9. Deteriorating financial condition: Eastern
Telecommunications Philippines, Inc. v. Eastern Telecoms
Employees Union [G.R. No. 185665. February 8, 2012.],
665 SCRA 516 (2012)
2.1.1.10. Increasing the Divisor - Trans-Asia Phils. Employees
Association v. NLRC, 320 SCRA 547 (1999); Arellano
2
See: RMC 050-18
Business Law Practice
Revised Course Outline
Ateneo de Manila Law School
1st Semester, School Year 2019-20
Module One
Page 7 of 10
4.4.5. Housing Privilege: BIR Ruling No. 055-99 (ABB Power Inc.),
4.4.6. Housing Privilege to OCW BIR Ruling No. 003-97 [January 15,
1997]
4.4.7. Meal Allowance: BIR Ruling No. 061-99 [May 5, 1999] (Petron
Corporation)
4.4.8. Housing Loan: BIR Ruling No. DA-170-04 [April 6, 2004, Sony Life
Insurance]
4.4.9. Transportation Allowance & other benefits at call centers: BIR
Ruling No. DA-233-07 [April 17, 2007, eTelecare Global Solutions,
Inc. compare with Revenue Regulation No. 3-98 §2.33(A)(2)(d)];
BIR Ruling No. DA-013-08 [January 16, 2008,Metrobank Card
Corporation]
4.4.10. Plane Ticket : Ritegroup Incorporated v. CIR, C.T.A. Case No.
8651, January 25, 2017 (issue on plane ticket)
5. Tax Treatment of 13th Month Pay and Other Benefits: National Internal
Revenue Code §32(B)(7)(e); as amended by REPUBLIC ACT NO.10963 § 9
Revenue Regulations No. 03-15; Revenue Regulation 11-2018 (January
31, 2018) §6 inserting §2.78.1(B) (11) in Revenue Regulation No. 2.98,
Performance Bonus: BIR Ruling No. 001-07 [January 10, 2007, PLDT]; BIR
Ruling No. DA-252-06 [April 12, 2006, Lufthansa Technical Training
Philippines], Inc.; BIR Ruling No. DA-280-06 [April 25, 2006] (DSWD), BIR
Ruling No. DA-026-05 [January 21, 2005, Lufthansa Technik Philippines,
Inc.]
6. Tax Treatment of Stock Option Plans and other Stock Incentive Plans:
Revenue Memorandum Circular No. 079-14 (October 31, 2014); Revenue
Memorandum Circular No. 088-12 (December 27, 2012), BIR Ruling No.
003-07 [January 29, 2007, San Miguel Corporation]; BIR Ruling No. DA-
255-05 [June 16, 2005, Globe Telecom]; BIR Ruling No. DA-353-2007 [July
20, 2007, Synnex Corporation]; BIR Ruling NO. 119-12 [February 22, 2012,
Proctor & Gamble]; Ruling No. 1366-18 [November 16, 2018, Nestlé
Philippines, Inc.]
3
REPUBLIC ACT NO. 9504 §6
Business Law Practice
Revised Course Outline
Ateneo de Manila Law School
1st Semester, School Year 2019-20
Module One
Page 9 of 10
8.7. Computation of withholding tax of employees other than rank and file:
REVENUE REGULATIONS NO 2-98 §2.79 (C), as amended by Revenue
Regulation 11-2018 (January 31, 2018) §7
8.8. Exemptions from withholding tax on compensation:
8.8.1. 13th Month Pay & Other Benefits: Revenue Regulation 11-2018
(January 31, 2018) §6 inserting §2.58(B) (11) in Revenue
Regulation No. 2.98.
8.8.2. Compensation Income of Minimum Wage Earners: Revenue
Regulation 11-2018 (January 31, 2018) §6 inserting §2.58(B) (13)
in Revenue Regulation No. 2.98.
8.9. Withholding taxes in cases of married couples and non resident aliens:
National Internal Revenue Code §79(F) & (G), Revenue Regulations
No. 2-98 §2.79.4; as amended by Revenue Regulation 11-2018
(January 31, 2018) §9.
8.10. Payroll: NATIONAL INTERNAL REVENUE CODE §78(B); Revenue
Regulations No 2-98 §2.78.2. Revenue Regulations No 2-98
§2.79(B)(1) first paragraph
8.11. Refunds and Tax Credits of Taxes Withheld from Wages: NATIONAL
INTERNAL REVENUE CODE § 79(C) & (H)
8.12. Individual Returns: NATIONAL INTERNAL REVENUE CODE §51(A), as
amended by Republic Act No. 10963 § 13, Revenue Memorandum
Circular No. 050-18 (May 11, 2018) Q51, Q52.
8.13. Substituted Filing: NATIONAL INTERNAL REVENUE CODE §51-A introduced
by Republic Act No. 10963 § 14 Revenue Regulations No 2-98 §2.83.4
(Substituted Filing) as amended by Revenue Regulation 11-2018
(January 31, 2018) §13; Revenue Regulation No. 8-2018 §9, Revenue
Memorandum Circular No. 050-18 (May 11, 2018) Q44, Q46, Q47,
Q48.
8.14. Filing of Returns for Taxes Withheld and Payment of Taxes Withheld:
NATIONAL INTERNAL REVENUE CODE §81; Revenue Regulations No 2-98
§2.81 as amended by Revenue Regulations No. 6-01 (July 31, 2001)
§4 4 Withholding Statements and Annual Information on Returns:
NATIONAL INTERNAL REVENUE CODE §83; Revenue Regulations No 2-98
§§2.83.1 as amended by Revenue Regulation 11-2018 (January 31,
2018) §12.,(Employees Withholding Statements), 2.83.2 first
paragraph(Annual Information Return), & as amended by Revenue
Regulation 10-2008 §6
4
See: Revenue Memorandum Circular No. 050-18 (May 11, 2018) Q56