Sadsad Tamesis Legal and Accountancy Firm

2023

Canaveras v. Judge Gamboa – delos Santos

Atty. Adan, counsel for defendants in a criminal case for FOPDBPI, failed to appear during a scheduled hearing. The Respondent Judge ordered and ruled that Atty. Adan’s absence thereto is to be construed as a waiver on defense’s part to cross examine prosecution’s witness.  gacor4d toto macau link gacor toto online daftar amintoto bandar togel terpercaya ixplay agen slot gacor slot thailand slot gacor akun slot gacor togel slot amintoto slot mahjong toto macau slot gacor 4d wso slot toto slot akun gacor4d slot qris situs toto angka akurat toto macau toto slot For his part, and during the presentation of the prosecution’s second witness, Atty. Adan explained that he consulted a doctor during the date of the hearing because of the pain he experienced in his eyes. However, the Judge denied Atty. Adan’s MFR to the earlier order primarily because the medcert he presented was not notarized. Moreover, the accused invoked their right to cross-examine an adverse witness which was violated when the Judge construed their counsel’s absence as a waiver of said right. They also assailed the constitutionality of Sec. 10(b) of JA Rule, whose effect was the same as that of the Judge’s order. On the other hand, the Judge said that she did not apply JA Rule in her order, but instead the Revised Guidelines for Continuous Trial of Criminal Cases. ISSUE: Did Counsel’s failure to attend the hearing amounted to a waiver of the constitutional right to cross examine witnesses? RULING: NO. The right of petitioners to cross-examine Nenita, being a basic and fundamental right, should be seen as paramount. While the State has the right to due process, such right should not prevail over the accused’s constitutional right to confront and cross-examine opposing witnesses when it is not shown that the accused applied machinations to unreasonably deny the prosecution of its ability to prove its case.  Nonetheless, the constitutionality of the JA Rule, not being the lis mota of the case, was not passed upon. The Court ultimately resolved that the order was valid insofar as its ground is the Revised Guidelines for Continuous Trial of Criminal Cases, NOT the JA Rule.

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Agnes Padrique Georfo Vs. Republic of the Philippines and Joe-Ar Jabian Georfo

Agnes, the petitioner, and Joe-Ar, the respondent, met at a restaurant in Bacolod City. Their relationship immediately developed.  slot gacor 4d situs toto slot gacor 4d agen toto amintoto login slot gacor 4d link bandar togel toto togel restoslot4d situs slot gacor togel online slot gacor 4d situs toto idn toto mahjong ways 2 situs toto gacor4d gacor4d agen toto slot situs gacor4d gacor4d slot gacor 4d angka jitu situs toto situs toto Shortly after they met, Agnes, who was just 18 at the time, was asked by her mother to go to her brother’s house and live there. Joe-Ar, who was 21 at the time, went with her. Her brother’s house was small, so Agnes and Joe-Ar had to share a bedroom. Because of this, Agnes’ family assumed that they had intimate relations and urged them to get married, which they did. After they got married, they had a child. At this point, they were living with Joe-Ar’s in laws, to which Agnes objected to as she does not like her in-laws. True enough, they did not treat her well. As their marriage developed, their relationship grew sour; Joe-Ar had a bad temper and would physically assault Agnes. Agnes moved to Cebu to escape from the abuse and to work. When she moved, she found out that Joe-Ar fooled around with different women and even had a child with one of them. Joe-Ar also failed to support their son. Hence, she filed a case for nullity of marriage under Article 36. RTC granted the petition, stating that Joe-Ar’s personality disorder, as established by the psychological report, was the cause of his incapacity to comply with marital obligations. OSG filed an MR then appealed to the CA, questioning the reliance of the RTC on the psychological report, and that it was biased since only Agnes and her sister were interviewed without any independent witnesses. CA reversed the RTC, stating that the psych, the report, and the testimony of the psychologist cannot be given credence as he was not able to interview Joe-Ar. On juridical antecedence Juridical antecedence is established by showing that the psychological incapacity exists at the time of the celebration, even if it only manifests during the marriage. There must be a TESTIMONY to describe the environment where the supposedly incapacitated spouse lived that may have led to a particular behavior. The petitioner must show that the incapacity “IN ALL REASONABLE LIKELIHOOD” already existed at the time the marriage was celebrated. NOTE: Here, although not discussed, I think this was established by the testimony of Agnes who lived with Joe-Ar and his family as well as the psychologist. The SC said, the psychological report observed that Joe-Ar’s family background and environment nurtured and led to this type of personality. Who should the psychologist interview? The personal examination of the psychologically incapacitated spouse is not indispensable in establishing Art. 36 cases. It is enough that the totality of evidence establishes the psychological incapacity of one or both spouses. It is an accepted practice in psychiatry to base a person’s psychiatric history on collateral information, or information from sources aside from the person evaluated. Here, the persons who testified were Agnes, her sister, and the psychiatrist. These were deemed sufficient by the SC. SC said: it is only reasonable that a psychological report is based on the testimony of the petitioning spouse since she is the one who had closely observed and interacted with her partner. However, SC also clarified that evidence should also come from other sources. Here, Dr. Gerong’s psychological assessment is not only based on the petitioner, but also on another source: petitioner’s sister. Thus, psychological assessments based on testimonies of the petitioner and her sister may be given credence, unless there are reasons to believe that the testimonies are fabricated to favor the petitioner. As long as the totality of the evidence establishes the private respondent’s psychological incapacity, the dissolution of the marriage is warranted. The SC considered all of the evidence adduced as sufficient to show the psychological incapacity of Joe-Ar, hence the marriage was dissolved.

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Marlon Butial Agapito v. Aeroplus Multi-Services, Inc. and Mitzi Therese P. De Guzman

Marlon Agapito (Agapito) was employed by Aeroplus Multi-Services (Aeroplus) as a housekeeper. restoslot4d slot gacor amintoto restoslot4d restoslot4d amintoto restoslot4d amintoto link toto slot restoslot totokita3 restoslot4d restoslot4d amintoto idn slot restoslot4d amintoto slotgacor4d slot gacor 4d amintoto gacor4d slot gacor 4d restoslot4d amintoto amintoto amintoto During a meeting, Agapito asked his immediate supervisor George Constantino (Constantino) about the unfair treatment he was getting in relation to his tardiness. Constantino, already irate, uttered, “Masyado kang ma-reklamo, kung ayaw niyo ang patakaran ko lumayas ka dito!” When Agapito reported this incident to Aeroplus’ personnel office, Constantino found out about it and gave him a letter memorandum for insubordination. Agapito was later suspended for 2 weeks. When Agapito reported back to work, Darrel Mendoza (Mendoza), Aeroplus’ OIC-Personnel, told him, “Wala na tiwala sayo ang Management kaya tanggal ka na!” When Agapito asked for an explanation, Mendoza shot back with, “Basta tanggal ka na!” Consequently, Agapito Filed with the NLRC a complaint for illegal dismissal, illegal suspension, and money claims. He argues that: LA: Aeroplus liable for illegal dismissal The statements of Aeroplus’ OIC-Personnel Mendoza — “Wala na tiwala sayo ang Management kaya tanggal ka na!” and “Basta tanggal ka na!” followed by his directive for petitioner to get out of the office leave no doubt that petitioner was indeed dismissed outright without due process. NLRC: Reversed; uttered words do not constituted terminationCA: Affirmed NLRC Did the words Constantino and Mendoza utter amounted to illegal dismissal? YES. In illegal dismissal cases, before the employer must bear the burden of proving that the dismissal was legal, the employee must first establish by substantial evidence the fact of his dismissal from service. Here, Agapito categorically recounted that Aeroplus OIC-Personnel Mendoza said “Wala na tiwala sayo ang Management kaya tanggal ka na!” and “Basta tanggal ka na!,” immediately followed by an unequivocal order for petitioners to get out of the office, speak for themselves. It was an outright termination of employment without just cause and due process. Accordingly, Aeroplus Multi-Services, Inc. is found liable for the illegal dismissal of Agapito and was ordered to pay backwages, separation pay, SIL, and damages.

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Conjugal Property: What You Need to Know

What does it mean to be married? When people think of marriage, they may first think of sharing their lives together with someone they love for the rest of their lives. From that moment on, they work as a team so that they can have a better future. Because they now share a life together, they usually begin sharing material possessions, such as a house and lot, a car, or other valuable items. However, some confusion may arise on whether a particular property is owned by one spouse, the other, or both. To answer these questions and more, we must first learn the basics of conjugal property. What is a conjugal property? Simply put, conjugal property is property that belongs to both spouses. This may include property that is obtained from either or both of the spouse’s profession, or income from the spouse’s exclusive property. How does a property become conjugal? The individual spouses both have a choice on whether their property becomes conjugal property or not, but only before the marriage. Both spouses may want to jointly own some properties while leaving others for themselves. If they would like to specify which property they would like to form part of conjugal property, they will need a prenuptial agreement. But what about any property obtained after the marriage papers have been signed? According to Article 116 of the Family Code of the Philippines, “all property acquired during the marriage, whether the acquisition appears to have been made, contracted or registered in the name of one or both spouses, is presumed to be conjugal unless the contrary is proved.”  Essentially, all property that is obtained by the couple during their marriage will always be owned by both spouses. What is a property regime, and what are the 3 regimes available? A property regime determines how a couple’s property relations are governed during their married life. If they execute a prenuptial agreement, they have the option to choose their property regime. If not, the default property regime will be applied. Here are the three available property regimes: ·      Absolute Community of Property has been the default property regime since August 3, 1988, which is the date of effectivity of the Family Code. This means that all marriages celebrated on or after this date where no prenuptial agreement was executed by the spouses  are governed by this property regime. Absolute Community of Property, under the Family Code, dictates that all property owned by either spouse becomes conjugal property after the marriage–even those owned by them before they got married. ·      Conjugal Partnership of Gains was the default property regime before the effective date of the Family Code. Conjugal Partnership of Gains still governs all marriages that took place before August 3, 1988, provided that the spouses didn’t execute a prenuptial agreement. This property regime equally divides the net gains acquired during the marriage between the two spouses. ·     Complete Separation of Properties is the option for couples who would rather not jointly own any of their properties. There is no conjugal property, and both spouses continue to own whatever property they already originally owned. A couple can choose this property regime with a prenuptial agreement before the marriage is celebrated. What happens to conjugal property if the couple separates? The conjugal partnership is terminated when the marriage of the spouses is nullified, annulled, or if the spouses undergo legal separation. Moreover, the spouses can also file a petition to have the absolute community or the conjugal partnership of gains voluntarily dissolved. Article 135 of the Family Code also enumerates the grounds considered as sufficient causes whereby one of the spouses can institute judicial proceedings for the separation of their property. Finally, conjugal partnership is terminated if one of the spouses dies. This overview of the concept of conjugal property barely scratches the surface of how to handle property as a couple, whether it be before, during or after a marriage. In the next part of this ongoing series about conjugal property, we will be going into more depth about the types of property regimes available. This way, a marrying couple knows the options available to them in regards to their property.

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LUCIA MANUEL Y CADIZ VS. PEOPLE OF THE PHILIPPINES

The private complainant, Flordeliza Uy, is allegedly the owner of “Ebot’s Farm”, a farm engaged in the chicken grower business. The petitioner, Lucia Manuel, is a long-time customer of Ebot’s farm. She would call in the morning to the farm and talk to Nemesio Artates, the booker for Ebot’s Farm. After that, Lucia Manuel would instruct her husband, Rolando, or her nephew, Arnel, to pick up the chickens in the evening and deliver the corresponding check payments.  This case involves a series of transactions made in November 2005, for which Lucia Manuel issued 10 PNB checks in favor of Flordeliza Uy, the aggregate amount of which is P889,606.00. When the checks were presented for payment to the bank, the same were dishonored for the reason of “Account Closed.” Several demand letters were sent to Lucia Manuel, all of which were left unheeded. This prompted Flordeliza Uy to file a case against Lucia Manuel for B.P. 22 and Estafa under Art. 315(2)(d) of the Revised Penal Code. The defense argued that the said farm was actually owned by a certain Alex Uson, and not Flordeliza Uy. Contrary to Uy’s claims, what Lucia Manuel would actually do is issue blank checks and only fill out the date and signature. This leaves out the name of the payee and amount. Then, her husband or nephew would pick-up the chickens and deliver the blank checks as guarantee for the payment of the obligation. She denied having transacted with Flordeliza Uy, and she likewise did not know why the checks were made payable to her since only transacted with Nemesio Artates, the booker of the said farm. Lucia Manuel admitted that she was aware that the checks would not be funded on time, which is why she would then ask Alex Uson not to present the checks for encashment and to renegotiate payment for her orders of live chicken. She further argued that she did not defraud Flordeliza Uy as she never transacted with her. Instead, she transacted with Alex Uson. She likewise pointed out that Flordeliza Uy never even attended the proceedings before the RTC. Decision of the RTC and the CA: The RTC convicted the petitioner of the crime of Estafa under Art. 315 (2)(d) of the RPC. The CA affirmed the conviction of the petitioner. The CA held that all the elements of the crime were established by the prosecution. FIRST. Lucia Manuel made several purchases of live chickens from the farm, and to serve as payment thereof, she issued the subject postdated checks. Without these, Flordeliza Uy would not have parted with the chickens since these were assurances of payment. SECOND. One of the prosecution’s witnesses testified that the checking account was already closed when the subject checks were negotiated. In fact, she knew that she would not be able to pay the amounts corresponding thereof because she did not have sufficient funds. THIRD. Private complainant Flordeliza Uy was damaged to the extent of the value of the subject checks which represented the total value of the goods taken by Lucia Manuel from her. In a bid to exculpate herself from any liability, appellant maintains that the prosecution’s failure to present as witness private complainant Flordeliza deprived her of the right to confront the former. Therefore, such failure resulted in the prosecution’s inability to prove the indispensable element of deceit. In this case, records reflect that the elements of the crime of estafa could very well be proven and in fact had been established by the other prosecution witnesses who dealt directly with appellant. The testimony of private complainant Flordeliza would only be corroborative and therefore her non-presentation as a witness is not fatal to the prosecution’s case. Proceedings Before the Supreme Court: Petitioner retained the same arguments during her appeal. Curiously, the Petitioner filed before the Supreme Court a Reply with Motion to Admit praying that the SC grant their motion and admit into the records, among others, an Affidavit of Desistance executed by Flordeliza Uy. Likewise attached to the Reply is a copy of the Order issued by the MTC of San Rafael, Bulacan in the criminal case for violation of B.P. Blg. 22, which dismissed the case against the petitioner. The OSG filed its Comment arguing that the Affidavit of Desistance and the testimony of Uy in the B.P. Blg. 22 cases should not be admitted in the instant case considering that they were made and introduced in a different proceeding. Ruling of the Supreme Court: The Petitioner was ACQUITTED by the Supreme Court. As a general rule, only questions of law may be raised in a petition for review on certiorari under Rule 45 of the Rules of Court. Nevertheless, the foregoing rule admits certain exceptions. The lower court’s actual findings will not bind the Supreme Court if facts that could affect the result of the case were overlooked and disregarded. The SC was convinced that the totality of the evidence presented by the prosecution casts reasonable doubt as to the guilt of the petitioner for the crime of Estafa under Article 315, paragraph 2(d) of the RPC. On the Affidavit of Desistance Generally, Courts view affidavits of desistance or recantation, if executed after conviction of the accused, with disfavor, suspicion and reservation. This is because these can easily be secured from poor and ignorant witnesses usually through intimidation or for monetary consideration. Thus, it has been held that an affidavit of desistance is merely an additional ground to buttress the accused’s defenses, not the sole consideration that can result in acquittal. However, under special and exceptional circumstances, an affidavit of desistance coupled with an express repudiation of the material points alleged in the Information, may engender doubts as to the truth of the testimony given by the witnesses at the trial and accepted by the judge. The SC said that the effects and Uy’s Affidavit of Desistance, considering that if coupled with her testimony during the hearing for the affidavit’s admission, her non-presentation during trial,

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How to Become a Filipino Citizen Through Administrative Naturalization

Administrative naturalization is the legal process of granting a foreigner Filipino citizenship by naturalization, provided that such foreigner was born and raised in the Philippines. Usually, this occurs when a child’s parents are both foreigners, yet chose to raise him or her in the Philippines and not in their country of origin. 

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REPUBLIC OF THE PHILIPPINES v. SPS. BERCEDE

Republic of the Philippines v. Spouses Jovito and Kathleen Bercede, G.R. No. 214223, reminds us that case law instructs that the unavailability or loss of the source documents listed higher in the list than the one being offered as the source for a petition for reconstitution must be proved by dear and convincing evidence. Sps. Bercede (Jovito and Kathleen) claims that they are the owners of a parcel of land covered by OCT No. 4275. The property was allegedly purchased from Kathleen’s parents, evidenced by a deed of absolute sale. Kathleen’s parents, in turn, bought from Kathleen’s grandmother through an absolute deed of sale. Kathleen’s grandmother acquired the same from the heirs of the original owner, by way of an extrajudicial settlement. Thus, the subject property was still under the name of its original owner. Sps. Bercede, before the RTC, prayed for the reconstitution of OCT No. 4275. They averred that the original copy of the title (which should have been on file with the Register of Deeds) and the owner’s duplicate have both been lost and destroyed. The following documents were presented in support of the petition: a photocopy of the OCT, Tax Declaration, Tax Clearance, EJS and all the deeds of absolute sale, a Certification from the LRA-RD stating that the certificate of title covering the subject property was no longer available (either that it was burned or lost during the World War), and a Certification from the DENR which indicated the geographic position and plane coordinates of the cadastral survey covering the subject property. The Republic sought to dismiss the petition, arguing: The petition was granted by the RTC. LRA Certification confirmed the loss or destruction of the certificate of title. The spouses have shown that they have an interest over the property through the subsequent transfers, which culminated in their ownership. The Tax Dec, in relation to the photocopy of the OCT, means that the title is still in force and that the area and boundaries of the property are the same as those contained in OCT No. 4275. The republic appealed, interposing, among others the supposed intercalations and erasures on the photocopy of the OCT even if the RA 26 requires that the certificate of title should be free from apparent erasures and alterations. However, their appeal was denied by the CA. The Republic maintains that the spouses failed to prove that the owner’s duplicate of OCT was also missing, because the certificate by the LRA refers solely to the original supposed to be on its file, and resorting to a mere photocopy is unjustified. THE PETITION WAS GRANTED. The SC reversed the CA and the RTC, denying the petition for reconstitution. The purpose of reconstitution is to enable, after observing the procedures prescribed by law, the reproduction of the lost or destroyed Torrens certificate in the same form and in exactly the same way it was at the time of the loss or destruction. In Denila v. Republic, the SC held that substantial compliance with jurisdictional requirements is not enough, because the acquisition of jurisdiction over a reconstitution case hinged on a strict compliance with the requirements of the law. Both the RTC and the CA did not make any categorical ruling on whether the spouses have established that they failed to secure or find the documents mentioned paragraphs (a) to (e) of Section 2 to justify their resort to a photocopy of OCT No. 4275. In fact, when Kathleen testified, it was shown that their only basis for seeking reconstitution of their title is that it was lost and destroyed based on the June 3, 2008 Certification issued by the LRA that the said OCT is not on their file. Based on this fact alone, the petition for reconstitution should have been dismissed by the RTC and should not have prospered. On this score, case law instructs that the unavailability or loss of the source documents listed higher in the list than the one being offered as the source for a petition for reconstitution must be proved by credible and convincing evidence. Therefore, the party praying for the reconstitution of a title must show that he had, in fact, sought to secure such documents and failed to find them before presentation of ‘other documents’ as evidence in substitution is allowed.

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Incorporation Guide: What to Know About Corporate Officers

Are you preparing to incorporate your business? Turning a business into a corporation can be very beneficial for it in the long run. You can protect yourself from personal liability, enjoy tax benefits, and ensure the longevity of your business. But before you start the process, it’s important to fully understand the roles that make up the corporate officers of a corporation. The Board of Directors in a corporation must elect a team of corporate officers. This is according to Section 24 of the Revised Corporation Code of the Philippines. The roles to be filled up include the president, the treasurer, and the secretary. The Board may also elect other roles as it deems necessary.  These corporate officers are entrusted with the business’s day-to-day operations and execute any plans or decisions created by the corporation’s Board of Directors. If someone wants to be a corporate officer, there are certain qualifications and requirements he or she will need to meet, depending on the position he or she is aiming for. Here’s what you need to know about each role in a team of corporate officers. President The president must be a member of the Board of Directors. He or she must also own at least one share of the corporation, or at least have his or her name on the share as its owner. If it is a non-stock corporation, he or she must be a member thereof. He or she must also be a Filipino citizen. A president of a corporation must not have been convicted by final judgment of a felony punishable by more than six years in prison. He or she must also not have violated the Revised Corporation Code within five years before the election.  Treasurer In contrast to the president, the treasurer does not have to be a member of the Board of Directors. However, he or she must be a resident of the Philippines. The role of president and treasurer cannot be held by the same person, unless otherwise stated in the Revised Corporation Code. Secretary Similarly to the treasurer, the secretary does not have to be a director. He or she must also be a resident of the Philippines. Again, the role of secretary cannot be claimed by the president unless circumstances say otherwise. Compliance Officer Not all corporations are in need of a compliance officer. However, the Board of Directors must nominate a compliance officer if the corporation is vested with the public interest. The compliance officer is in charge of watching over the corporation’s operations and business transactions. This is to ensure that the corporation is following all of the necessary legal and internal rules. Other Corporate Officers While the president, secretary, and treasurer are required roles in a team of corporate officers, the Board of Directors may choose to fill other roles as they deem necessary for the corporation. For example, the Board of Directors may also elect a vice-president, a cashier, an auditor, and/or a general manager. Any two or more of these positions can be held by the same person at the same time. The only exception to this is that no one can hold the roles of President and Treasurer or Secretary concurrently. Qualifications and Rights of Corporate Officers While the base qualities of each corporate officer were listed above, the other qualifications are to be decided by the corporation’s by-laws. By-laws refer to the set of rules created by a company, listing the rights and duties of the officers, the Board, and/or the stakeholders. These by-laws may elaborate on the other requirements a potential officer must meet, as well as how an officer is elected or appointed. 

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Judicial Naturalization: How to Become a Filipino Citizen

Can a foreigner legally become a Filipino citizen? There are many reasons why someone might apply to become a naturalized citizen in the Philippines. He or she may be born and raised in the Philippines, but is legally listed as a citizen of his or her foreign parent’s country. He or she could also be a total foreigner with no Filipino ancestry or lineage, but wants to become a Filipino citizen for personal reasons. Regardless, he or she will have to go through naturalization to gain citizenship. Depending on his or her situation, he or she may have to go through administrative, legislative, or judicial naturalization.  This article is the first out of three parts of a series regarding naturalization. Here, we will be focusing on judicial naturalization. These are the things that you need to know. What is Judicial Naturalization? A foreigner who wishes to become a Filipino citizen can consider judicial naturalization if he or she was not born and raised in the country. One common example of such a situation is when a foreigner marries a Filipino, and the couple decides to live together in the Philippines. Another is when a Filipino is born and raised in another country, likely due to immigrant parents, but decides to stay in the Philippines once he or she is of age to do so. This process is governed by Commonwealth Act No. 473. The foreigner applicant can apply for naturalization in the Regional Trial Court where he or she has resided for at least one year before filing the petition. Qualifications to get Naturalized To become a Filipino citizen is to achieve all of the same rights and protection that a natural-born citizen already has. Because of this, the qualifications that one must meet are numerous and rigorous. A successful naturalized citizen: In addition, the ten (10) years of continuous residence required under the second condition can be reduced to five (5) years if the petition has any of the following qualifications: Disqualification from Naturalization On the other hand, an applicant that meets any of the following is automatically disqualified from becoming naturalized Filipino citizens: Declaration of Intention Before an applicant can file a petition for admission to Philippine citizenship, he or she must first file a Notice of Intent, which is a declaration under oath that it is his or her genuine intention to become a citizen of the Philippines. This declaration shall include the applicant’s:  This declaration is not valid until lawful entry for permanent residence has been established and a certificate showing the date, place, and manner of his or her arrival has been issued. The declarant must also state that he or she has enrolled his or her minor children of school age in a recognized school, where Philippines history, government, and civics are a part of the school curriculum. They must be enrolled in this school during the entire period of the residence in the Philippines required of the declarant prior to the hearing of his/her petition for naturalization as Philippine citizen. Finally, the declarant must furnish two photographs of him or herself. As an exception, this Notice of Intent may be dispensed with if the applicant was born in, or studied his primary and secondary education in, or resided in the Philippines continuously for thirty (30) years. The Filing of Petition Once a year has passed after filing the Notice of Intent, the applicant can finally file a Petition for Admission to Philippine Citizenship. He or she must file with the petition in triplicate, along with two photographs or himself or herself. The petition must then contain the following information: The petition must then be signed by the applicant in his or her own handwriting and be supported by the affidavit of at least two (2) credible persons, stating that: Finally, the petition shall also set forth the names and post-office addresses of these witnesses as the petitioner may desire to introduce at the hearing of the case. The certificate of arrival and declaration of intention must be made part of the petition. Process of Achieving Citizenship Once the petition has been filed, it will be published in the Official Gazette once a week for three consecutive weeks. It shall also be published in one of the newspapers of general circulation in the province where the petitioner resides.  If the court believes that the petitioner has all of the qualifications required and none of the disqualifications specified by Commonwealth Act No. 473 and has complied with all requisite herein established, then it shall order the proper naturalization certificate to be issued and the registration of the said naturalization certificate in the proper civil registry. Once the decision has become final, a naturalization certificate shall be issued to the petitioner. This shall state the following: In addition, a photograph of the petitioner with the dry seal affixed thereto of the court which granted the petition must be affixed to the certificate.

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Who is responsible for collecting payments due to the GSIS?: PEOPLE OF THE PHILIPPINES v. ANTONIO M. TALAUE

People of the Philippines v. Antonio M. Talaue, G.R. No. 248652, reminds us that the GSIS Act of 1997 punishes the heads of the offices of the national government, as well any employees of these offices who are responsible for collecting payments due to the GSIS but willingly fail or refuse to do so. Antonio M. Talaue, Efren C. Guiyab and Florante A. Galasinao were the mayor, treasurer, and municipal accountant, respectively, of Sto. Tomas, Isabela. They were accused by the GSIS of failing to remit the GSIS premium contributions of the employees working for the municipality’s government office, which is considered as a criminal act under the R.A. 8291, of the GSIS Act of 1997. During the trial, the prosecution presented Araceli Santos (Santos) as one of its witnesses. Santos is the Branch Manager of GSIS, Cauayan, Isabela Branch. She found that the municipal government failed to remit the total amount of P22,436,546.10, inclusive of interests, from the period of 01 January 1997 to 31 January 2004. She further stated that the agency head, treasurer, and accountant are in charge of remitting the contributions to the GSIS, and that the Mayor should have received the notices and demand letters and relayed its contents to the mentioned officers accordingly. Meanwhile, the defense presented accused Galasinao as its witness, who claimed he was not mandated by law to remit the GSIS contributions of the municipal employees. He claimed that the Municipal Treasurer, co-accused Guiyab, was responsible for remitting the GSIS contributions as it is the latter’s duty to manage the municipality’s funds. However, Guiyab had already passed away during the pendency of the case. Talaue was also presented by the defense as a witness and claimed to have told Guiyab to start paying the GSIS while the case was still ongoing, and that funds were already allocated for this purpose. He also claimed that payments have already been made to the GSIS, and that the parties signed a Memorandum of Agreement (MOA) which was duly approved by the Regional Trial Court of Pasay City, Branch 118. Talaue concluded that he was not criminally liable, as the MOA, which supposedly supersedes all previous agreements, converted the municipality’s obligation to the GSIS as a loan instead of an unpaid obligation. This loan is said to be paid on a scheduled basis and subject to the reconciliation of accounts and data.  The Sandiganbayan acquitted accused Galasinao based on reasonable doubt, but found Talaue guilty of the crime charged. The Supreme Court affirmed the Sandiganbayan’s Decision.  The GSIS Act of 1997 penalizes the heads of the offices of the national government, as well as any employees responsible for the collection of payments due the GSIS, who refuse, fail, or delay said accounts to the GSIS within thirty (30) days from the time they have become due and demandable.  According to the Supreme Court, a municipal government is still part of the national government, and as the Mayor of Sto. Tomas, Isabela, Talaue is undoubtedly considered the head of office. The task of ensuring the remittance of accounts due the GSIS is, therefore, as much a burden and responsibility of the mayor as it is the burden and responsibility of those personnel who are involved in the collection of premium contributions. Congress purposely included heads of office in the list of those liable in order to create a sense of urgency on their part and deter them from passing the blame to their subordinates.  Unfortunately, Talaue’s testimony revealed a pattern of passing the buck to the municipal treasurer and contenting himself with repeating his oral instructions to make arrangements with the GSIS. It was only during the pendency of the civil case filed by the GSIS against him, his co-accused, and the municipality, that he instructed the treasurer to pay the municipality’s obligations, albeit in partial amounts.  Talaue’s failure to take drastic measures to rectify the situation and demand accountability betrays his nonchalance at the treasurer’s apparent lack of sense of urgency in complying with the law which appellant himself is equally, if not primarily, bound to observe. It cannot, therefore, be said that he did not intend to fail in remitting the contributions. His attitude toward the situation and toward the ineptitude of the municipal treasurer was the very recipe for failure. Moreover, while it may have been through Talaue’s initiative that the GSIS eventually restructured the obligations of the municipality through the MOA, said agreement only finds relevance with respect to the civil liability of the municipality and of the accused. This makes him guilty beyond reasonable doubt for violating the GSIS Act of 1997, as he and the other employees tasked with collecting the GSIS contributions are responsible for ensuring the premiums are paid and/or sent to the GSIS on time.

Who is responsible for collecting payments due to the GSIS?: PEOPLE OF THE PHILIPPINES v. ANTONIO M. TALAUE Read More »

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