Sadsad Tamesis Legal and Accountancy Firm

2026

Are derogatory remarks made in a private Facebook setting a violation of Code of Professional Responsibility? | PHOTO: Tanzim Graphic Zone's & PMLM/CANVA

Are derogatory remarks made in a private Facebook profile a violation of Code of Professional Responsibility? |  A.M. No. 21-06-20-SC

A lawyer’s “locked” profile or privacy settings do not shield them from liability. Citing Belo-Henares v. Guevarra, the Supreme Court held that there is no “reasonable expectation of privacy” for Facebook posts because privacy tools are not foolproof, as information shared with “friends” can easily be shared or leaked to others outside the intended circle.

Are derogatory remarks made in a private Facebook profile a violation of Code of Professional Responsibility? |  A.M. No. 21-06-20-SC Read More »

A place for “desire” and “init”: Revisiting the Safe Spaces Act or the Bawal Bastos Law. PHOTO: STLAF

A place for “desire” and “init”: Revisiting the Safe Spaces Act or the Bawal Bastos Law

In recent developments, Quezon City 4th District Rep. Bong Suntay has been condemned by various lawmakers, human rights groups, and the general public for his obscene remarks about a public figure, made in an attempt to draw an analogy during a hearing on impeachment complaints against Vice President Sara Duterte last Tuesday. “Minsan nasa Shangri-La ako, nakita ko si Anne Curtis. Ang ganda-ganda pala niya. You know, may desire sa loob ko na nag-init talaga, at na-imagine ko na lang kung ano ang puwedeng mangyari. Pero siyempre hanggang imagination lang ’yon,” were Suntay’s exact words.  (“Last time, I was in Shangri-La, and I saw Anne Curtis. She was very beautiful. You know, a desire within me really welled and heated up, and I imagined what could’ve happened. But of course, it was only [up to] my imagination.”) In the grand year 2026 and during the National Women’s Month celebration, many understandably expressed their vitriol against this Congressman—a person who holds public trust and authority—saying such things on live television and doubling down thereafter. Many question what would compel a policymaker to do it and why he would not know the local laws pertaining tothe very act he did—gender-based harassment, and in this case, by the sexual comment he made.  This one incident out of many only underscores the ongoing struggle in combating misogyny in our everyday lives and spaces, and the relevance of our laws that tackle this societal issue. One of these laws is the Republic Act (RA) No. 11313, otherwise known as the Safe Spaces Act or the Bawal Bastos law.  What is the Safe Spaces Act (Bawal Bastos Law)? Signed into law in 2019, the Safe Spaces Act or the Bawal Bastos Law aims to define and punish catcalling and other forms of gender-based sexual harassment (GBSH). Its Declaration of Policy states that it “recognizes that both men and women must have equality, security and safety not only in private, but also on the streets, public spaces, online, workplaces and educational and training institutions.” Under the Safe Spaces Act, GBSH is classified into: Gender-based Streets and Public Spaces Sexual Harassment The crimes under this classification are committed through any unwanted and uninvited sexual actions or remarks against any person regardless of the motive for committing such action or remarks (Sec. 4). They include: ‘Verbal’ GBSH 1st offense Twelve (12) hours community service inclusive of Gender Sensitivity Training (GST) and PHP 1,000 fine 2nd offense Imprisonment of 6 -10 days or PHP 3,000 fine 3rd offense Imprisonment of 11 – 30 days and PHP 10,000 fine ‘Gestural and ‘Demonstrated’ GBSH 1st offense Twelve (12) hours community service inclusive of GST and PHP 10,000 fine 2nd offense Imprisonment of 11 – 30 days or PHP 15,000 fine 3rd offense Imprisonment of 1 month and 1 day to 9 months and PHP 20,000 fine GBSH through stalking, and physical advances such as any touching, pinching, or brushing against the genitalia 1st offense Imprisonment of 11 – 30 days or a fine of PHP 30,000 provided that it includes attendance in a GST to be conducted by PNP in coordination with LGU and PCW 2nd offense Imprisonment of 1 month and 1 day to 6 months or PHP 50,000 fine 3rd offense Imprisonment of 4 months and 1 day to 6 months or PHP 100,000 fine Additional if the perpetrator is a driver or operator of a PUV Cancellation of license of the driver by the Land Transportation Office (LTO) Suspension or revocation of franchise by the Land Transportation Franchising and Regulatory Board (LTFRB). This sanction may be imposed upon order by the proper court OR upon order of LTO/LTFRB in an administrative proceeding If the perpetrator is a minor The Department of Social Welfare and Development (DSWD) shall take necessary disciplinary measures as provided for under Republic Act No. 9344, otherwise known as the “Juvenile Justice and Welfare Act of 2006″. List of penalties for gender-based sexual harassment (GBSH) in streets and public spaces under RA 11313 Article I, Sec. 11(a)(b)(c); format from Philippine Commission on Women (PCW). Where can victims of GBSH in streets and public spaces reach out for help? In all cases Local Government Unit via local Anti-Sexual Harassment (ASH) hotlineNearest police precinct through their Women and Children’s Protection DesksLocal Social Welfare and Development OfficePublic Attorney’s Office subject to PAO’s Persons Qualified for Legal Assistance Streets, roads, alleyways, parks Local traffic enforcer PUVs by a driver or operator of PUV  Local Traffic Enforcer, LTO, LTFRB Close proximity to the LGU Hall Anti-Sexual Harassment (ASH) Desk Officer of the LGU (Provincial, Municipal, City, or Barangay) Malls, Bars, Public Establishments ASH Officer designated by operator of Malls, Bars, Public Establishments(e.g. security officers) List of authorities a victim can reach in case of GBSH in streets and public spaces according to RA 11313; format from Philippine Commission on Women (PCW). Gender-Based Online Sexual Harassment The crimes under this classification include acts that use information and communications technology in terrorizing and intimidating victims through: In general Corrective prison (prision correccional) in its medium period or a fine of not less than PHP 100,000.00 but not more than PHP 500,000.00, or both, at the discretion of the court If the perpetrator is a juridical person License or franchise shall be automatically deemed revoked, and the persons liable shall be the officers thereof, including the editor or reporter in the case of print media, and the station manager, editor and broadcaster in the case of broadcast media If the perpetrator is a foreigner (alien) Subjected to deportation proceedings after serving sentence and payment of fines. List of penalties for perpetrators of online GBSH according to RA 11313 and PCW. Where can victims of online GBSH reach out for help? The PNP Anti-Cybercrime Group (PNPACG) as National Operational Support Unit of the PNP, in collaboration with the Department of Information and Communications Technology (DICT), is responsible for the implementation and enforcement of Philippine laws on cybercrime. They receive complaints about GBSH and develop

A place for “desire” and “init”: Revisiting the Safe Spaces Act or the Bawal Bastos Law Read More »

Can tax declarations be considered as proof of ownership instead of a registered title? PHOTO: Stoica Adrian

Can tax declarations be considered as proof of ownership instead of a registered title? | Ebancuel, et al. v. Acierto, et  al., G.R. No. 214540

NO. The respondents’ tax declarations are insufficient proof of ownership. A tax declaration does not prove ownership, but rather serves as an indicium of possession in the concept of ownership.

Can tax declarations be considered as proof of ownership instead of a registered title? | Ebancuel, et al. v. Acierto, et  al., G.R. No. 214540 Read More »

Is a Property Exempt From Execution as “Family Home” After Mortgage and Foreclosure? PHOTO: Handmadefont/CANVA

Is a Property Exempt From Execution as “Family Home” After Mortgage and Foreclosure? | G.R. No. 257251

This case examines whether heirs may still invoke the family home exemption after the property was waived in favor of one heir, mortgaged to a bank, and was later subject to foreclosure due to loan default. The Supreme Court clarified the limits of the family home exemption, emphasized the importance of timely invocation before the sheriff, and outlined the protection afforded to a mortgagee acting in good faith.

Is a Property Exempt From Execution as “Family Home” After Mortgage and Foreclosure? | G.R. No. 257251 Read More »

IFRS 18: Updates on the International Financial Reporting Standards. PHOTO: Michael Cohn/ACCOUNTINGTODAY

IFRS 18: Updates on the International Financial Reporting Standards

The IFRS serves as an international standard for financial reporting. It is adapted and used in more than 168 jurisdictions. However, this does not mean that all of these jurisdictions fully follow IFRS. Some jurisdictions have modified the standards to fit their own requirements, some permit only certain companies to use them, while others have fully adopted them.

IFRS 18: Updates on the International Financial Reporting Standards Read More »

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