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DAI-CHI ELECTRONICS MANUFACTURING CORPORATION v. MARTIN S. VILLARAMA

This case has been cited 3 times or more.

	GR No. 184203 2014-11-26	CITY OF LAPU-LAPU v. PHILIPPINE ECONOMIC ZONE AUTHORITY LEONEN, J.
In case of an illegal assessment where the assessment was issued without authority, exhaustion of administrative remedies is not necessary and the taxpayer may directly resort to judicial action.[227] The taxpayer shall file a complaint for injunction before the Regional Trial Court[228] to enjoin the local government unit from collecting real property taxes.
	GR No. 196539 2012-10-10	MARIETTA N. PORTILLO v. RUDOLF LIETZ PEREZ, J.
In Dai-Chi Electronics Manufacturing Corporation v. Villarama, Jr.,[22] which reiterated the San Miguel ruling and allied jurisprudence, we pronounced that a non-compete clause, as in the "Goodwill Clause" referred to in the present case, with a stipulation that a violation thereof makes the employee liable to his former employer for liquidated damages, refers to post-employment relations of the parties.
	GR No. 172927 2010-02-11	RONILO SORREDA v. CAMBRIDGE ELECTRONICS CORPORATION CORONA, J.
Jurisdiction over the subject matter of a complaint is determined by the allegations of the complaint.[19] In Pioneer Concrete Philippines, Inc. v. Todaro,[20] the Court reiterated that where no employer-employee relationship exists between the parties, and the Labor Code or any labor statute or collective bargaining agreement is not needed to resolve any issue raised by them, it is the Regional Trial Court which has jurisdiction. Thus it has been consistently held that the determination of the existence of a contract as well as the payment of damages is inherently civil in nature.[21] A labor arbiter may only take cognizance of a case and award damages where the claim for such damages arises out of an employer-employee relationship.[22]