P/R Legal Consultancy

SC Reiterates Guidelines for Proving Ownership of Social Media Accounts in Criminal Cases

The Supreme Court reiterated that, in criminal cases involving offenses committed through social media, the prosecution must prove beyond reasonable doubt that the accused owned or had access to the social media account, or authored the post or private message. The Court emphasized that this may be established through direct or circumstantial evidence, and that no single type of evidence is indispensable.

The Court identified several circumstances that may help establish ownership, access, or authorship, including:

1. Admission of ownership, access, or authorship;

2. Being seen using or posting from the account;

3. Posts containing information known only to the accused;

4. A distinctive writing style or language pattern;

5. Digital or forensic evidence (e.g., ISP, social media, device, or geolocation records);

6. Conduct consistent with the questioned post or message; and

7. Other competent evidence linking the accused to the account or post.

These are guidelines, not exclusive requirements, and identity may be established through the totality of the evidence presented. (SC En Banc, June 29, 2026, Per Hernando, J.)

Read the full text of the Resolution in the comments section.

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[UPDATED] CLASS SUSPENSIONS IN CEBU DUE TO KANLAON ASHFALL

Read story here: https://l.cdn.ph/Jul9noclass

LOOK: As of 1:30 p.m., July 9, these are the local government units (LGUs) that have announced class suspensions following the ashfall that affected parts of Cebu from the Kanlaon Volcano’s eruption.

The (SC) has ruled that a husband and wife’s mutual desire to end their marriage, by itself, is not enough to prove collusion in a petition for declaration of nullity of marriage. A lack of objection is not the same as collusion.

In a Decision written by Associate Justice Maria Filomena D. Singh, the SC’s Third Division ruled that there was no collusion between the spouses in a petition to declare their marriage void. “Collusion” means that the spouses secretly agreed to fake or misrepresent facts in order to nullify their marriage.

The SC voided the marriage due to the husband’s psychological incapacity.

The wife filed the petition before the Regional Trial Court (RTC) alleging that her husband was unable to fulfill his marital duties because of continued physical, psychological, and economic abuse, which she said began even before their marriage.

When the husband did not file his answer to the petition, the RTC directed the Provincial Prosecutor to investigate possible collusion between the spouses. The Associate Provincial Prosecutor reported that there was no collusion.

During trial, the wife presented several witnesses while the husband presented none. He also did not oppose the petition.

Despite this, the RTC dismissed the case, ruling that the evidence did not sufficiently prove psychological incapacity.

The RTC pointed out that the husband’s father admitted discussing his testimony with his son, and that the husband was willing to have the marriage dissolved.

Explaining that collusion is a secret agreement to defraud or obtain something illegal, the SC noted that although the RTC observed suspicious circumstances, these did not clearly prove that the spouses conspired to fake grounds to nullify their marriage.

The SC emphasized that a mutual desire to end the marriage does not automatically mean collusion. A spouse’s agreement or lack of objection is not the same as a secret scheme to mislead the court.

Without proof that the spouses faked evidence or suppressed valid defenses, collusion cannot be established.

It added that the husband’s failure to file an answer or present evidence does not, by itself, prove collusion.

Read the full text of the Press Release at https://sc.judiciary.gov.ph/?p=168319.

Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=165664.

Copying of this content is subject to the SC PIO’s Credit Attribution Policy: https://sc.judiciary.gov.ph/credit-attributionon-policy.

FAQs on the One-Time Tax Abatement Program of the BIR for Micro Taxpayers

📢 𝗕𝗜𝗥 𝗢𝗡𝗘-𝗧𝗜𝗠𝗘 𝗔𝗣𝗣𝗢𝗜𝗡𝗧𝗠𝗘𝗡𝗧 𝗧𝗔𝗫 𝗔𝗕𝗔𝗧𝗘𝗠𝗘𝗡𝗧 𝗣𝗥𝗢𝗚𝗥𝗔𝗠

The Bureau of Internal Revenue has opened a one-time tax abatement program for micro taxpayers, offering micro businesses and stop-filers an opportunity to resolve outstanding tax liabilities, clean up their records, and start with clean slate!

Read the full Revenue Regulation here: https://tinyurl.com/BIRRR4-2026

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𝗜𝗪𝗔𝗦 𝗔𝗕𝗔𝗟𝗔. 𝗜-𝗩𝗘𝗥𝗜𝗙𝗬 𝗔𝗡𝗚 𝗜𝗬𝗢𝗡𝗚 𝗧𝗜𝗡 𝗢𝗡𝗟𝗜𝗡𝗘.

Mag-aapply ng trabaho? Magbubukas ng bank account? Mag-aapply ng loan? O may iba pang transaction na nangangailangan ng Taxpayer Identification Number (TIN)?

I-verify muna ang inyong TIN gamit ang BIR's Online Registration and Update System (ORUS) o BIR Chatbot Revie.

Sa pamamagitan ng online TIN verification, mabilis ninyong makukumpirma kung valid at tama ang inyong TIN information nang hindi na kailangang pumunta sa Revenue District Office (RDO).

Visit ORUS: https://orus.bir.gov.ph/search/tinverification

𝗣𝗥𝗘𝗦𝗦 𝗥𝗘𝗟𝗘𝗔𝗦𝗘
𝗕𝗜𝗥 𝗢𝗣𝗘𝗡𝗦 𝗢𝗡𝗘-𝗧𝗜𝗠𝗘 𝗧𝗔𝗫 𝗔𝗕𝗔𝗧𝗘𝗠𝗘𝗡𝗧 𝗣𝗥𝗢𝗚𝗥𝗔𝗠 𝗙𝗢𝗥 𝗠𝗜𝗖𝗥𝗢 𝗧𝗔𝗫𝗣𝗔𝗬𝗘𝗥𝗦, 𝗢𝗙𝗙𝗘𝗥𝗦 𝗙𝗥𝗘𝗦𝗛 𝗦𝗧𝗔𝗥𝗧 𝗙𝗢𝗥 𝗠𝗜𝗖𝗥𝗢 𝗕𝗨𝗦𝗜𝗡𝗘𝗦𝗦𝗘𝗦 𝗔𝗡𝗗 𝗦𝗧𝗢𝗣-𝗙𝗜𝗟𝗘𝗥𝗦

The Bureau of Internal Revenue (BIR) has opened a one-time tax abatement program for micro taxpayers, offering micro businesses and stop-filers an opportunity to resolve outstanding tax liabilities, clean up their records, and start with a clean slate.

Through Revenue Regulations No. 4-2026 issued on June 22, 2026, the BIR prescribes the guidelines and procedures for the availment of a one-time abatement of taxes and/or penalties for qualified micro taxpayers with delinquent accounts, assessments, and open stop-filer cases. Qualified applicants may avail of the program until December 31, 2026.

The program covers micro taxpayers whose gross sales for the year do not exceed Three Million Pesos (P3,000,000) and whose covered total basic tax liabilities and/or penalties do not exceed Eighty Thousand Pesos (P80,000) for a taxable year. Eligible cases include delinquent accounts and assessments, whether preliminary or final and whether disputed or not, as well as open stop-filer cases, including those involving taxpayers who have already ceased business operations. Covered liabilities must pertain to cases existing as of December 31, 2025.

Encouraging qualified taxpayers to take advantage of the opportunity, Commissioner Charlito Martin R. Mendoza said the measure supports President Ferdinand R. Marcos Jr.’s directive to ease compliance and make government services more accessible for the transacting public.

“This is an opportunity to start with a clean slate. If you are a micro taxpayer with old tax obligations, delinquent accounts, assessments, or stop-filer cases, I encourage you to avail of this program. It is meant to help you settle past obligations without a heavy financial burden, update your records, and move forward as a compliant taxpayer,” Commissioner Mendoza said.

Finance Secretary Frederick D. Go welcomed the initiative as part of the administration’s continuing Ease of Doing Business reforms.

“We aim to create a more taxpayer-friendly and business-friendly environment while helping micro businesses resolve lingering tax issues and maintain good compliance practices. By helping micro taxpayers resolve old liabilities and update their records, we are removing barriers to compliance and encouraging greater participation in the formal economy,” Secretary Go said.

The Revenue Regulations complement the earlier-issued Revenue Memorandum Circular No. 47-2026, which prescribed simplified and streamlined guidelines and procedures for the closure and cancellation of business registration with the BIR, under which tax clearances may be issued in as fast as three days for qualified cases.

“Many micro taxpayers have already stopped operating but continue to carry unresolved tax obligations or inactive registrations. We have already simplified the process of properly closing a business, and this one-time abatement program complements it by easing the financial burden of settling old tax liabilities for our micro taxpayers. Together, these reforms make it easier to close lingering cases, put their records in order, and move forward,” Mendoza said.

Under the regulations, qualified taxpayers must file an application for abatement with the Revenue District Office having jurisdiction over them and pay a one-time abatement fee of Five Thousand Pesos (P5,000) for each approved application. Upon compliance with the requirements, the concerned Revenue District Office shall issue a Certificate of Availment evidencing that the taxpayer availed of the program and that the covered case has been closed.

By helping taxpayers regularize their records, resolve dormant cases, and close lingering obligations, the Bureau aims to strengthen voluntary compliance and maintain cleaner, more accurate taxpayer records.

Read the full Revenue Regulation here: https://tinyurl.com/BIRRR4-2026

The Supreme Court Third Division ruled that homeowners’ associations cannot restrict delinquent members from using subdivision roads and common areas, declaring that RA 9904 only allows the suspension of basic community services. Read the story in the comments.