Is demotion of rank in the workplace allowed? | 7 May 2024

While due process required by law is applied on dismissals, the same is also applicable to demotions as demotions likewise affect the employment of a worker whose right to continued employment, under the same terms and conditions, is also protected by law.

While due process required by law is applied on dismissals, the same is also applicable to demotions as demotions likewise affect the employment of a worker whose right to continued employment, under the same terms and conditions, is also protected by law. Moreover, considering that demotion is, like dismissal, also a punitive action, the employee being demoted should as in cases of dismissals, be given a chance to contest the same.

Unjustified demotion, in effect, constitutes constructive dismissal, which is illegal, and which would entitle complainant to reinstatement and payment of backwages. (Zenaida Gaco vs. The Honorable National Labor Relations Commission, G.R. No. 104690, February 23, 1994)

A compromise penalty cannot be enforced if the taxpayer does not agree to the compromise because a compromise must be mutually agreed upon.

Deficiency interest and delinquency interest can be simultaneously imposed

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