The evolving landscape of tax collection procedures is also highlighted as tax laws change over time, rendering previous precedents potentially inapplicable

The 13th Month Pay is likewise paid to a rank-and-file employee who resigned or had his services terminated before the 13th Month Pay was due

The ICC has complementary jurisdiction, which means that it has the jurisdiction to investigate and prosecute if the Philippines is unable or unwilling to prosecute the crimes properly in the local courts

In resolving this issue, Respondent CBAA was duty-bound to review the factual antecedents of the case and to apply thereon the pertinent provisions of the law