THE LATEST DOLE DEPARTMENT

ORDER AMENDING THE LABOR

CODES IMPLEMENTING RULES AND
REGULATIONS
(BOOK VI)
D.O. 147-15
Issued on: 07 September 2015
Published on: 03 October 2015

Atty. Josephus B. Jimenez

Former Undersecretary / Deputy Minister of Department/Ministry of Labor and Employment, Republic of the Philippines | Former
President of Philippines PMAP (People Management Association of the Philippines | Currently Corporate Consultant in multinational
banks, global cement company and food and beverage conglomerate; Professor of Labor Law; and, Author of several Labor
Relations Books

Atty. JBJs 25 Years Of Solid

Corporate Experience in
Leading, Teaching and
Managing Human Capital
and Private Corporations

Vice President for Human Resources and

Legal and Corporate Affairs
(5 Years)

Employee Relations Manager

and Senior Labor Attorney
(3 Years)

Director for Employee

and Labor Relations and
Director for Labor and
Industrial Relations
Litigation (12 Years)
Resource Person and Professor of Law (30 Years)

 Undersecretary, DOLE 2002 2005

Labor Attach II (Malaysia, 2005
2008)
Labor Attach II (Kuwait, 2008 2010)
Labor Attach II (Central Taiwan, 2010
2011)
Executive Director, National Maritime
Polytechnic

Labor Arbiter, 1977 1981

Chief Information Officer, Chief, Complaints And Action
Unit, 1976 1977
Med-Arbiter, Labor Regulation Officer, 1974 - 1976
Court Interpreter, Cebu City Court, 1970 - 1974

I. INTRODUCTORY PROVISIONS
Rule I A
APPLICATION
APPLICATION OF
OF JUST
JUST AND
AND AUTORIZED
AUTORIZED
CAUSES
CAUSES OF
OF TERMINATION
TERMINATION
Section 1: Guiding Principle

The workers
workers rights
of of
Tenure
is
The
rightstotosecurity
security
Tenure
thethe
is Guaranteed
Guaranteedunder
under

Philippine
Philippine
Constitutio
Constitution
n

Laws
Laws
(Labor
(Labor Code)
Code)

Regulations
Regulations

THE RIGHTS AND DUTIES OF EMPLOYERS AND EMPLOYEES

FRAMEWORK OF LABOR RELATIONS IN THE PHILIPPINES
I
EMPLOYEES RIGHTS
I
II
1. Security of Tenure
EMPLOYEES
III
2. Self-Organization
MANAGEMENT
3. Collective Bargaining
PREROGATIVES
RIGHTS
4. Just and Humane Working
Conditions
5. Strike/Concerted Action
6. Participate in Decision Making
III
7. Just Share in the Fruits of
Production
EMPLOYEES DUTIES:
8. Labor Standards
A. Behave Acc to Rules
9. CBA Rights
B. Respect Authority And
10. State Protection
Superiors
11. Equality In Employment,
C. Exercise Due Diligence
12. Due Process.
D. Be Honest and
Trustworthy
E. Obey Orders/Instructions

II
MANAGEMENT
PREROGATIVES
1. Hire
2. Fire
3. Transfer
4. Promote/Demote
5. Lay-off
6. Lay-down Policies
7. Discipline
8. Working Hours
9. Working Structures
10. labor-Saving Devices,
11. PROMOTE Quality
12. PROMOTE
PRODUCTIVITY

F. Respect Management
Prerogatives, and
Copyright J. B. Jimenez

G.OBEY the LAWS.

20

II. RIGHTS AND PREROGATIVES OF EMPLOYERS

Framework of
Employer-Employee
Relationship

State

Employee

rights

Powers

Employer

Prerogatives
21

THE FOUR MISSIONS OF HUMAN

RESOURCES

Atty. Josephus B. Jimenez

Part Four: Termination of

Employment (Book VI)
1. Prerogative To Discipline And
Dismiss
2. Security of Tenure
3. Just Causes
4. Authorized Causes
5. Due - Process

Prerogative To Discipline and

Dismiss
As an inherent/essential component
of Property/Business Ownership
The Power/ Prerogative To

DISCIPLINE

DISMISS

based on
JUST CAUSE

and

DUE-PROCESS

INTRODUCTION (LABOR RELATIONS, POST EMPLOYMENT) OF THE LABOR CODE OF THE

PHILIPPINES

LEGAL DISMISSAL
EQUALS JUST
OR
AUTHORIZED
CAUSE PLUS
DUE - PROCESS
LD = J/AC + DP
Copyright J. B. Jimenez 2012

25

INTRODUCTION (LABOR RELATIONS, POST EMPLOYMENT) OF THE LABOR CODE OF THE

PHILIPPINES

JUST CAUSES
Art 282

26

Copyright J. B. Jimenez 2012

ART. 282 ( NOW Article 296 )TERMINATION BY EMPLOYER

An employer may terminate an employment for any of the
following causes:
(a) SERIOUS MISCONDUCT or willful disobedience by the
employee of the lawful orders of his employer or
representative in connection with his work;
(b) Gross habitual neglect by the employee of his duties;
(c) Fraud or willful breach by the employee of the trust
reposed in him by his employer or duly authorized
representative;
(d) Commission of a crime or offense by the employee
against the person of his employer or any immediate
member of his family or his duly authorized
representative; and
(e) Other causes analogous to the foregoing.
Copyright J. B. Jimenez

27

JUST CAUSES ART 282, LCP etc.

I.
SERIOUS
MISCONDUCT

II.
INSUBORDINATION

III.

IV.

GROSS AND

FRAUD OR WILLFULL

HABITUAL NEGLECT

BREACH OF TRUST

V.
CRIME AGAINST
PERSON OF
EMPLOYER

VI.
ANALOGOUS
CASES

Etc.

Copyright
J. B.
Jimenez
2011
Copyright
J. B.
Jimenez

VII.

VIII.

UNION AND STRIKE

RELATED
DISMISSALS

CAUSES AGREED
UPON

INTRODUCTION (LABOR RELATIONS, POST EMPLOYMENT) OF THE LABOR CODE OF THE

PHILIPPINES

DUE PROCESS (Art 277 (b) )

for JUST CAUSES (Art 282)
3. Written Notice to the
Employee of the DECISION

2. Opportunity To Be Heard
(Investigation or Written Explanation)

1. Written Notice Specifying the Charge

(Act or Omission )
29

Copyright J. B. Jimenez 2012

INTRODUCTION (LABOR RELATIONS, POST EMPLOYMENT) OF THE LABOR CODE OF THE

PHILIPPINES

DUE PROCESS for AUTHORIZED CAUSES (Art 283)

3. Payment of
separation Pay
in accordance with
law
2. 30 Day Advanced Notice to
the
DOLE (Regional Office)
1. 30 Day Advanced Notice to the
Employee of the Decision by
Management
30

Copyright J. B. Jimenez 2012

I. INTRODUCTORY PROVISIONS
No employee shall be terminated from work
except for

Just
Cause

Authorized
Cause

Upon
observance
of DUEPROCESS

I. INTRODUCTORY PROVISIONS
RULE I-A Section 2 Coverage

These rules shall apply to

All parties of work

arrangements
where EMPLOYEREMPLOYEE exists

All parties of
legitimate
contracting
arrangements
with existing
employeremployee exists
32

I. INTRODUCTORY PROVISIONS
RULE I-A Section 3
To ascertain the existence for
Employer-Employee Relationship
The 4-Fold Test shall Apply

The
selection
and
Engagemen
t of the
Employee

The
payment of
wages

The power
of dismissal

The power
of Control
(The
Control
Test)

33

I. INTRODUCTORY PROVISIONS
THE CONTROL TEST

The most
crucial and
determinative
indicator

Where the
Employer
controls not
only the End
but the Means
of Achieving

II. NEW DEFINITIONS, NEW MEANINGS

RULE I-A Section 4
Authorized causes refer to the
instances enumerated under:

Article 298:
Closure and
Reduction of
Personnel

Article 299:
Diseases

Changes due to exigencies

of the business and
employees; illness

35

II. NEW DEFINITIONS, NEW MEANINGS

JUST CAUSES - those

Enumerated
under Article
297 (282)

Due to fault or
negligence of
employee

II. NEW DEFINITIONS, NEW MEANINGS

CLOSURE or CESSATION of Business
refers to:

Complete or
partial
Cessation of
operations

Shut down of
the
establishment

II. NEW DEFINITIONS, NEW MEANINGS

Commission of Crime or Offenses
Refers to the OFFENSE by the
employee
Against the person of his

Employer

Member of
his family

Duly
authorized
representati
ve
38

II. NEW DEFINITIONS, NEW MEANINGS

CONTRACTOR
Refers to any person or entity
Including cooperatives

Engaged in a
legitimate
contracting or
subcontracting

Providing,
either services,
skilled or
temporary
workers, to a
PRINCIPAL
under a Service
Agreement

II. NEW DEFINITIONS, NEW MEANINGS

Contractors Employee (Contractual)
Refers to the one employed by a
CONTRACTOR

Pursuant to
a service
agreement
with a
principal

To perform a
job, work or
service
Regular
employees
of
contractor

II. NEW DEFINITIONS, NEW MEANINGS

Employee refers to any

Person in the
employ of the
employer

Including these
whose work has
ceased in
connection
with, or as a
result of a labor
or industrial
dispute

II. NEW DEFINITIONS, NEW MEANINGS

Employer refers to any person

Acting in the
interest of am
employer
directly or
indirectly

Includes
corporation,
partnership,
single
proprietorship
and
cooperative

II. NEW DEFINITIONS, NEW MEANINGS

FRAUD refers to any act, omission
or concealment

Which involves
a breach of
legal duty,
trust or
confidence

And is injurious
to another

II. NEW DEFINITIONS, NEW MEANINGS

NEGLECT refers to

Repeated
failure to
perform
ones duties

Over a
period of
time

Depending
on the
circumstanc
es

II. NEW DEFINITIONS, NEW MEANINGS

GROSS NEGLECT refers to

The absence
of that
DILIGENCE

That an
ordinary
prudent man
would use in
his own
affairs

II. NEW DEFINITIONS, NEW MEANINGS

INSUBORDINATION refers to

The refusal to
obey some
order, which a
superior is
entitled to give

It is a willful or
intentional
disregard of the
lawful and
reasonable
instructions of
the employees

II. NEW DEFINITIONS, NEW MEANINGS

INSTALLATION OF LABOR-SAVING
DEVICES refers to the

Reduction of
the workers in
any workplace

Made necessary
by the
introduction of
labor-saving
machinery or
devices

II. NEW DEFINITIONS, NEW MEANINGS

LOSS OF CONFIDENCE refers to a
CONDITION

Arising from
fraud or
willful
breach of
truest by
employee

Of the trust
reposed in
his / her
employer

Or by the
employers
duly
authorized
representati
ve

II. NEW DEFINITIONS, NEW MEANINGS

TWO KINDS OF POSITIONS OF
TRUST

FIRST CLASS:
Managerial
employees, or
those vested
with the power
to lay down
management
policies

SECOND CLASS:
Consists of
cashiers,
auditors,
property
custodians or
those who
regularly
handle large
amounts of
cash

II. NEW DEFINITIONS, NEW MEANINGS

MISCONDUCT refers to a

Transgres
sion of
some
establishe
d and
definite
rule of
action

Implies a
wrongful
intent

Not a
mere
error in
judgment

A
forbidden
act, a
derelictio
n of duty,
willful in
character

II. NEW DEFINITIONS, NEW MEANINGS

PRINCIPAL refers to any employer
Whether a

Person

Entity

Including
Govt
Agencies

GOCCs

And
others

Which
Forms out a
job, service
or work

To a
contractor

51

II. NEW DEFINITIONS, NEW MEANINGS

REDUNDANCY refers to the
CONDITION

When the
services of
the
employee

Are in
excess of
what is
reasonably
demanded

Of the
actual
requirement
s of the
enterprise

II. NEW DEFINITIONS, NEW MEANINGS

RETRENCHMENT refers to the

Economic
ground for
dismissing
employees

Is resorted to
primarily avoid
or minimize
business losses

III. DUE-PROCESS
Rule 1 A
Section 5
1.Standards of Due-Process
In all cases of termination of employment,
the standards of DUE-PROCESS laid down in
Article 299 (b) (formerly Article 277, Par b),
of the Labor code, as amended and settled
jurisprudence on the matter, must be
observed.

III. DUE-PROCESS
2. REQUIREMENT ON THE FIRST WRITTEN
NOTICE
2.1 Termination of Employment Based on
Just Cause
As defined in Article 297, of the Labor Code,
as amended, the requirement of two notices
served on the employee shall observe the
following:

III. DUE-PROCESS
The First Written Notice Should Contain:
The specific causes or grounds for
termination as provided for under Article
297 of the Labor Code, as amended, and
company policies if any
Detailed narration of the facts and
circumstances that will serve as basis for
the charge against the employee. A general
description of the charge will not suffice

III. DUE-PROCESS
The First Written Notice Should Contain:
A directive to the employee is given the
opportunity to submit a written
explanation within a reasonable period.

III. DUE-PROCESS
Meaning of Reasonable Period:
Reasonable period should be construed as
a period of at least FIVE (5) calendar days
from receipt of the NOTICE to give the
employee an OPPORTUNITY to study the
accusation, consult or to be represented
by a lawyer or union officer, gather data
and evidence, and decide on the defenses
against the complaint.

MEANING OF AMPLE OPPORTUNITY

TO BE HEARD
Ample opportunity to be heard
means

Any
meaningful
opportunity
(verbal or
written) given
to the
employee in
answer to the
charges
against him /
her

And submit
evidence in
support of his /
her defense,
whether in a
hearing,
conference or
some other fair,
just and
reasonable way

WHEN IS A FORMAL HEARING OR

CONFERENCE BECOME
MANDATORY?

It becomes MANDATORY ONLY

When
requested
by the
employee in
writing

Or
substantial
evidentiary
disputes
exist

Or a
company
rule or
practice
requires it,
or when
similar
circumstanc
es justify it

III. DUE-PROCESS
THE SECOND WRITTEN NOTICE:
NOTICE OF TERMINATION
After determining that termination
of employment is JUSTIFIED
The Employer shall serve the
Employee a:

WRITTEN NOTICE OF TERMINAITON

III. DUE-PROCESS
WRITTEN NOTICE OF TERMINATION
SHOULD INDICATE THAT

All
circumstances
involving the
charge against
the employee
have been
considered,
and

The grounds
have been
established to
justify the
severance of
their
employment

IV. ELEMENTS OF JUST CAUSES

1.Elements of SERIOUS MISCONDUCT
1.
There Must Be a
Misconduct

2.
The Misconduct Must Be
of Such Grave and
Aggravated Character

4.
There Must be a Showing
that the employee becomes
unfit to continue working
for the employer

3.
It Must Relate To The
Performance Of The
Employees Duties

IV. ELEMENTS OF JUST CAUSES

2. Elements of INSUBORDINATION
1.
There must be a
disobedience or
insubordination
2.
The disobedience or
insubordination must be
willful or intentional
characterized by a wrongful
or perverse attitude

4.
The order must pertain to
the DUTIES which has been
engaged to discharge

3.
The order violated must
be reasonable, lawful
and made known to the
employee

IV. ELEMENTS OF JUST CAUSES

3. Elements of GROSS & HABITUAL
NEGLECT OF DUTIES

There must be
a neglect of
duty

The negligence
must be both
gross and
habitual in
character

IV. ELEMENTS OF JUST CAUSES

4. Elements of FRAUD & WILLFUL BREACH
OF TRUST
1.
There must be an act,
omission or concealment

2.
The act, omission or
concealment involves a
breach of legal duty, trust
or confidence justly
reposed

4.
It must be in connection
with the employees work

3.
It must be committed
against the employer or
his representative

IV. ELEMENTS OF JUST CAUSES

5. Elements of LOSS OF CONFIDENCE
1.
There must be an act, omission or
concealment
2.
The act, omission or concealment
justifies the loss of trust and
confidence of the employer to the
employee

6.
It must be genuine and not a
mere after thought to justify an
earlier action in Bad Faith

3.
The employee concerned must be
holding a position of trust and
confidence

5.
It should not be used as a
subterfuge for causes which are
improper, illegal or unjustified

4.
The loss of trust and confidence
should not be simulated

IV. ELEMENTS OF JUST CAUSES

6. Elements of COMMISSION OF CRIME OR
OFFENSE

There must be an act

or an omission
punishable /
prohibited by law

The act or omission

was computed by the
employee against the
person of employer
any immediate
member of his / her
family or his / her duly
authorized
representative

IV. ELEMENTS OF JUST CAUSES

7. Elements of ANALOGOUS CAUSES

There must be
an act or
omission
similar to
those specified
just causes

The act or
omission must
be voluntary
and/or willful
on the part of
the employee

V. ELEMENTS OF AUTHORIZED CAUSES

1. Elements of INSTALLATION OF LABOR-SAVING DEVICES
1.
There must be an
introduction of
machinery,
equipment or other
devices

2.
The introduction
must be done in
good faith

5.
There must be fair
and reasonable
criteria in selecting
employees to be
terminated
3.
The purpose of such
introduction must be
valid such as to save on
cost, enhance
efficiency, and other
justifiable economic
reasons

4.
There is no other
option available
to the employer
than the
introduction of
machinery and the
consequent
termination of
employment of
those affected
thereby

V. ELEMENTS OF AUTHORIZED CAUSES

2. Elements of REDUNDANCY
1.
There must be superfluous
positions or services of
employees
2.
The positions or
services are in excess
of what is reasonably
demanded by the
actual requirements
of the enterprises to
operate in an
economical and
efficient manner

5.
There must be an
adequate proof of
redundancy such as but
not limited to the new
staffing pattern,
feasibility studies on the
viability of the newly
created position. Job
description and the
approval by the
management of the
restructuring

3.
There must be GOOD FAITH in
abolishing redundant positions

4.
There must be fair
and reasonable
criteria in selecting
the employee to be
terminated

V. ELEMENTS OF AUTHORIZED CAUSES

3. Elements of RETRENCHMENT OR DOWNSIZING
1.
The retrenchment
must be reasonably
necessary and likely to
prevent business
losses
2.
The losses, if already
incurred are not merely de
Minimis, but substantial,
serious, actual and real, or if
only expected are
reasonably imminent

5.
There must be fair and
reasonable criteria in
ascertaining who would be
dismissed and who would be
retained, among the
employees

3.
The expected or actual
losses must be proved by
sufficient and convincing
evidence

4.
The retrenchment must be in
good faith, for the
advancement of its interests
and not to circumvent the
employees right to security of
tenure

V. ELEMENTS OF AUTHORIZED CAUSES

4. Elements of CLOSURE OR CESSATION OF OPERATIONS

1.
There must be a
DECISION to close or
CEASE operations of
the enterprise by
management

2.
The DECISION was
made in GOOD FAITH

3.
There is no other
option available to the
employer except to
close or cease
operations

V. ELEMENTS OF AUTHORIZED CAUSES

5. Elements of DISEASE AS A CAUSE FOR TERMINATION

1.
The employee must be
suffering from any
disease

3.
There must be a
certification by a
competent public health
authority that the
disease is incurable
within a period of 6
months even with
proper medical
treatment

2.
The continued
employment of the
employee is prohibited
by law or prejudicial to
his/her health or to the
health of his /her coemployees

THE LIFO RULE

Shall be APPLICABLE

In cases of

Installation
of laborsaving
device

Redundancy

Retrenchme
nt

SEPARATION PAY
Shall be paid by the employer to
the employee, as follows
1.
Installation of laborsaving devices and
redundancy:
1 Month Pay for every
year of service

2.
Retrenchment or
Downsizing:
At least one month pay or
MONTH PAY for every
year of service

4.
At least one month pay
or month pay for
every year of service

3.
Closure of Certain
Operations:
At least one month pay of
month pay for every
year of service

5.
None of these terminated
based on JUST CAUSE
except if provided
otherwise by the CBA or
company policy

Common: A fraction of at least 6 months

: considered one year service

VI. OTHER CAUSES

DANGEROUS DRUGS

An employee found positive for the

use of DANGEROUS DRUGS

Shall be dealt
with
administrativ
ely

It shall be
ground for
SUSPENSION
or
TERMINATIO
N

DOLE D.O. 53 Series of 2003 in relation to

the IRR of RA 9165

VI. OTHER CAUSES: HIV

An employee shall not be terminated
on the bases of

ACTUAL

PERCEIVED

HIV
STATUS
DOLE D.O. 102, Series of 2010

SUSPECTED

VI. OTHER CAUSES: HEPATITIS B

An employee shall not be terminated
on the basis of

ACTUAL

PERCEIVED

SUSPECTED

HEPATITIS B
STATUS
DOLE D.A. No. 5 Series of 2010, Part III,
C.1, Par C

VI. OTHER CAUSES: PTB

An employee who has or had
TUBERCULOSIS

Shall NOT be
discriminated
against

He / She is
entitled to
work as long
as he / she is
certified by
the
companys
accredited
health
provider as
medically fit

DOLE D.O No. 75, Series of 2005

Shall be
restored to
work as soon
as his / her
illness is
controlled

VI. OTHER CAUSES:

SEXUAL HARASSMENT

Is considered
a SEXUAL
HARASSMENT

It is
reprehensible
enough but
more so if
inflicted by
those with
MORAL
ASCENDENCY
over their
victims

See RA:
78777 Libres
vs NLRC GR
123737, 28
May 1999

VI. OTHER CAUSES:

CBA RELATED CAUSES

Violation of
Union Security
Clause

Union Disloyalty
and Political
Causes

VII. DISPUTE SETTLEMENT:

MANDATORY CONCILIATIONMEDIATION ON TERMINATION
DISPUTES

Mandated by
RA 10396,
and its IRR

Request for
Assistance
shall be
forwarded to
the SEADO of
appropriate
DOLE unit

All settlement
shall be
documented

VII. DISPUTE SETTLEMENT:

TERMINATION ORGANIZED
ESTABLISHMENT
Voluntary
Arbitration
(Art 274-275)
SENA
(Con-Med)
Grievance
Machinery

SC
CA

VA

VII. DISPUTE SETTLEMENT:

COMPULSORY ARBITRATION

4.
SC
3.
CA
2.
NLRC
1.
Labor Arbiter

Undersecretary, DOLE 2002 2005

Labor Attach II (Malaysia, 2005
2008)
Labor Attach II (Kuwait, 2008 2010)
Labor Attach II (Central Taiwan, 2010
2011)
Executive Director, National Maritime
Polytechnic

Labor Arbiter, 1977 1981

Chief Information Officer, Chief, Complaints And Action
Unit, 1976 1977
Med-Arbiter, Labor Regulation Officer, 1974 - 1976
Court Interpreter, Cebu City Court, 1970 - 1974

Atty. JBJs 45 years of Solid

Corporate Experience in Leading,
Teaching and Managing Human
Capital In Private Corporations

Director for
Employee and Labor
Relations and
Director for Labor
and Industrial
Relations Litigation

Vice President for Human

Resources and
Legal and Corporate Affairs
(5 Years)

Employee Relations
Manager and Senior
Labor Attorney
(3 Years)

Resource Person and Professor of Law (30 Years)

ALWAYS ASK FOR EXPERT ADVICE

The Resource Persons Credentials Address
THE RESOURCE
EXPERT:
Atty.
JOSEPHUS
B.
JIMENEZ

AB, LLB, MPA, CESO, FPM

1. Solid Corporate Experience In Leading And Managing
Human Capital and Organizations.
(1.1) Global Beverage Company: PEPSI COLA as Vice
President for Human
Resources and Legal and
Corporate Affairs - 5 years
(1.2) Biggest Philippine Consumer Food/Beverage
Conglomerate:
SAN MIGUEL CORPORATION as
Director for Employee and Labor Relations and
Director for Labor and Industrial Relations Litigation 12 years
(1.3) Biggest Philippine OIL, Energy and Shipping
PETRON (Petrophil), PNOC , 107
CopyrightTransport
J. B. Jimenez 2012 Conglomerate:

2. Strong Networks with Government and Mastery of

Laws and Regulations :
DOLE, Judiciary, NLRC,
Labor Diplomacy (Malaysia, Kuwait and Taiwan)

total of 20 years
3. Extensive Mastery of HUMAN RESOURCES and LABOR
LAWS as Professor of Law in UST, UE, FEU, etc. and
Resource Person in PMPP, UP-SOLAIR, Chambers of
Commerce and other professional and industry
groups
- for 30 years
4. AUTHOR of BOOKS on
(4.1) Employee Discipline
(4.2) Philippine Labor Standards
(4.3) Philippine Labor Relations
5. A
Much
Sought-after
Inspirational
Contact
Details Speaker
:

Resource

Person

and

Email Add : attyjosephusbjimenez@yahoo.com

Tel No. 09178606997

Copyright J. B. Jimenez 2012

108

THE LAW ON JOB CONTRACTING AND LABOR-ONLY

CONTRACTING

THANK YOU!
MARAMING
SALAMAT!
DAGHANG
SALAMAT!
DAMO NGA
SALAMAT!
DIOS MABALOS!

DIOS TI AGNINA!
TERIMAH KASHI!
SHUKRAN!
DOMO ARIGATO!
MUCHAS GRACIAS!
MERCI!

-JBJ

THAT IN CASE OF DOUBT, IT IS BETTER

ASK
THE EXPERT.
Atty. Josephus B. Jimenez Tel No. 09178606997
Email Add : attyjosephusbjimenez@yahoo.com

Copyright J. B. Jimenez 2012

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