The #SupremeCourtPH has acquitted a woman of bigamy, ruling that a prior marriage that was void from the beginning (๐ท๐ฐ๐ช๐ฅ ๐ข๐ฃ ๐ช๐ฏ๐ช๐ต๐ช๐ฐ) may be raised as a defense even without a prior judicial declaration of nullity.
In a Decision penned by Associate Justice Alfredo Benjamin S. Caguioa, the SCโs Third Division reversed the ruling of the Regional Trial Court (RTC) Pampanga and the Court of Appeals (CA), which had found Ma. Fe Imelda Lapira guilty of bigamy.
Lapira faced a bigamy charge under Article 349 of the ๐๐ฆ๐ท๐ช๐ด๐ฆ๐ฅ ๐๐ฆ๐ฏ๐ข๐ญ ๐๐ฐ๐ฅ๐ฆ for marrying Jimmy Fariscal while still married to Takahiko Sato as evidenced by a marriage certificate from the Office of the Civil Registrar General.
During trial, Lapira argued her marriage to Sato was void because no ceremony took place and no marriage license had been issued, both of which were required for validity. The Local Civil Registrar confirmed that there was no record of the application for a marriage license for Lapira and Sato.
In acquitting Lapira, the SC applied its ruling in the 2021 case of ๐๐ถ๐ญ๐ช๐ฅ๐ฐ ๐ท. ๐๐ฆ๐ฐ๐ฑ๐ญ๐ฆ, which held that an accused in a bigamy case may directly argue that a previous marriage is void as a defense, even without a prior court declaration.
The SC explained that one of the essential elements of bigamy is the existence of a valid prior marriage. If the first marriage was void from the beginning, that element is absent.
In this case, the certification from the Local Civil Registrar sufficiently proved that no marriage license was issued to Lapira and Sato. This certification was enough to counter the presumption of the marriage certificateโs validity.
Read the full text of the Press Release at https://t.co/qX6FUK4AWG.
Read the full text of the Decision at https://t.co/eUQIoEGJje.
Copying of this content is subject to the SC PIOโs Credit Attribution Policy: https://t.co/OuZxIbCoc4.
The #SupremeCourtPH (SC) has clarified when the processing periods begin for value-added tax (VAT) refund claims.
In a Decision written by Associate Justice Maria Filomena D. Singh, the SCโs Third Division updated the summary of rules on the reckoning of the processing periods will start for VAT refund claims under Section 112(A) of the ๐๐ข๐น ๐๐ฐ๐ฅ๐ฆ, which was previously explained in the case of ๐๐ฐ๐ฎ๐ฎ๐ช๐ด๐ด๐ช๐ฐ๐ฏ๐ฆ๐ณ ๐ฐ๐ง ๐๐ฏ๐ต๐ฆ๐ณ๐ฏ๐ข๐ญ ๐๐ฆ๐ท๐ฆ๐ฏ๐ถ๐ฆ (๐๐๐) ๐ท. ๐๐ฐ๐ฉ๐ญ๐ฆ ๐๐ฉ๐ช๐ฑ๐ฎ๐ข๐ฏ๐ข๐จ๐ฆ๐ฎ๐ฆ๐ฏ๐ต ๐๐ฉ๐ช๐ญ๐ช๐ฑ๐ฑ๐ช๐ฏ๐ฆ๐ด ๐๐ฐ๐ณ๐ฑ๐ฐ๐ณ๐ข๐ต๐ช๐ฐ๐ฏ, based on changing policies.
- For administrative claims for VAT refund or credit filed ๐ฝ๐ฟ๐ถ๐ผ๐ฟ ๐๐ผ ๐๐๐ป๐ฒ ๐ญ๐ญ, ๐ฎ๐ฌ๐ญ๐ฐ, the 120-day period starts from the date of the filing of the administrative claim once the taxpayer submits complete documents with the claim or manifests that they will no longer submit additional supporting documents. If the Bureau of Internal Revenue (BIR) does not notify the taxpayer that their documents are incomplete, the 120-day period begins from the taxpayerโs submission. If the BIR notifies the taxpayer that additional documents are needed, the 120-day period begins from the submission or the end of the 30-day period given to submit additional documents.โจ
- For administrative claims for VAT refund or credit filed ๐ณ๐ฟ๐ผ๐บ ๐๐๐ป๐ฒ ๐ญ๐ญ, ๐ฎ๐ฌ๐ญ๐ฐ ๐๐ผ ๐๐ฒ๐ฐ๐ฒ๐บ๐ฏ๐ฒ๐ฟ ๐ฏ๐ญ, ๐ฎ๐ฌ๐ญ๐ณ, the 120-day period begins from the date of filing of the administrative claim for refund with complete supporting documents. The taxpayer is not allowed to submit additional documents after the filing of the claim.
- For administrative claims for VAT refund or credit filed ๐ฏ๐ฒ๐ด๐ถ๐ป๐ป๐ถ๐ป๐ด ๐๐ฎ๐ป๐๐ฎ๐ฟ๐ ๐ญ, ๐ฎ๐ฌ๐ญ๐ด ๐๐ผ ๐๐ฎ๐ป๐๐ฎ๐ฟ๐ ๐ญ๐ด, ๐ฎ๐ฌ๐ฎ๐ญ, the ๐๐ข๐น ๐๐ฆ๐ง๐ฐ๐ณ๐ฎ ๐ง๐ฐ๐ณ ๐๐ค๐ค๐ฆ๐ญ๐ฆ๐ณ๐ข๐ต๐ช๐ฐ๐ฏ ๐ข๐ฏ๐ฅ ๐๐ฏ๐ค๐ญ๐ถ๐ด๐ช๐ฐ๐ฏ ๐๐ข๐ธ (๐๐๐๐๐ ๐๐ข๐ธ) shortened the 120-day period for the CIR to process administrative claims for VAT refund to 90 days. The 90-day period begins from the submission of the official receipts or invoices and other supporting documents for the application for VAT refund. If the documents are incomplete, the application will not be accepted. Any unsupported claim shall be outrightly disallowed, resulting in full or partial denial of the claim.
- For administrative claims for VAT refund or credit filed ๐ฏ๐ฒ๐ด๐ถ๐ป๐ป๐ถ๐ป๐ด ๐๐ฎ๐ป๐๐ฎ๐ฟ๐ ๐ญ๐ต, ๐ฎ๐ฌ๐ฎ๐ญ ๐๐ผ ๐๐๐ป๐ฒ ๐ฏ๐ฌ, ๐ฎ๐ฌ๐ฎ๐ฏ, the 90-day period begins from the submission of the official receipts or invoices and other supporting documents for the application for VAT refund. A ๐๐ฉ๐ฆ๐ค๐ฌ๐ญ๐ช๐ด๐ต ๐ฐ๐ง ๐๐ฆ๐ฒ๐ถ๐ช๐ณ๐ฆ๐ฎ๐ฆ๐ฏ๐ต๐ด (๐๐ฉ๐ฆ๐ค๐ฌ๐ญ๐ช๐ด๐ต) was released by the BIR as basis for the completeness of the submitted documents.
- For administrative claims for VAT refund or credit filed ๐ฏ๐ฒ๐ด๐ถ๐ป๐ป๐ถ๐ป๐ด ๐๐๐น๐ ๐ญ, ๐ฎ๐ฌ๐ฎ๐ฏ ๐๐ผ ๐ข๐ฐ๐๐ผ๐ฏ๐ฒ๐ฟ ๐ญ๐ณ, ๐ฎ๐ฌ๐ฎ๐ฐ, the 90-day period begins from the submission of the official receipts or invoices and other supporting documents for the application for VAT refund, as provided in the ๐๐ฉ๐ฆ๐ค๐ฌ๐ญ๐ช๐ด๐ต.
- For administrative claims for VAT refund or credit filed ๐ฏ๐ฒ๐ด๐ถ๐ป๐ป๐ถ๐ป๐ด ๐ข๐ฐ๐๐ผ๐ฏ๐ฒ๐ฟ ๐ญ๐ด, ๐ฎ๐ฌ๐ฎ๐ฐ ๐๐ผ ๐ ๐ฎ๐ฟ๐ฐ๐ต ๐ฏ๐ญ, ๐ฎ๐ฌ๐ฎ๐ฑ, the 90-day period begins from the acceptance by the processing office of the claim or application for VAT refund with complete documents, as provided in the ๐๐ฉ๐ฆ๐ค๐ฌ๐ญ๐ช๐ด๐ต. Applications with incomplete documents will not be accepted.
- For administrative claims for VAT refund or credit filed ๐ฏ๐ฒ๐ด๐ถ๐ป๐ป๐ถ๐ป๐ด ๐๐ฝ๐ฟ๐ถ๐น ๐ญ, ๐ฎ๐ฌ๐ฎ๐ฑ ๐ผ๐ป๐๐ฎ๐ฟ๐ฑ๐, the 90-day period begins from the submission of the certified true copies of the invoices or official receipts and other supporting documents for the application for VAT refund, as provided in the ๐๐ฉ๐ฆ๐ค๐ฌ๐ญ๐ช๐ด๐ต. If documents are incomplete, the application will not be received and processed by the processing office.
Read the full text of the Press Release at https://t.co/jo3peLoGQf.
Read the full text of the Decision at https://t.co/Be7RAQ6FHl.
Copying of this content is subject to the SC PIOโs Credit Attribution Policy: https://t.co/F48RF1vtzZ.
Looking at the results across the classes, ABC posted a 15-point lead, while the lead widened to 18 points in Class E. These numbers are quite alarming.
It should be noted, however, that the survey was conducted before the May 11 change in Senate leadership. 1/2
If you are anti-sara and are ecstatic about this survey, kulang kayo sa critical thinking. This is very worrisome. Sana sa konti pang critical thinking you'll realize why.
Ayon kay Senate President Alan Peter Cayetano, maituturing na "pro-life campaign" ang war on drugs ng administrasyon ni Rodrigo Duterte.
Ito ay sa kabila ng mga naiulat na nasawi sa kasagsagan ng naturang kampanya at ngayo'y pundasyon ng mga kasong kinahaharap ni Duterte sa ICC.
Kaugnay na ulat: https://t.co/Dl7ds418ta
Somehow I really hope this is true. Sige ipatawag nyo si @vicegandako sa senado. Tingnan ko lang kung hindi kayo i-real talk ni Meme sa lahat ng katiwalian nyo. Baka marinig nyo sa kanya ang sigaw ng bawat Pilipinong ginagago ninyo ng paulit ulit.
FIRST ON ABS-CBN NEWS: Narito ang ilang eksena na kuha ni ABS-CBN News reporter Zyann Ambrosio kasama ang NBI sa area ng GSIS, gabi ng May 13.
Abangan ang buong ulat sa TV Patrol ngayong Huwebes, Mayo 14, 2026.
STATEMENT OF LAW DEANS AND PROFESSORS
ON THE ACCOUNTABILITY OF THE VICE-PRESIDENT
We, the undersigned law deans and law professors, wish:
1. To laud the courageous Members of the House of Representatives who voted to impeach Vice-President Sarah Z. Duterte on the
ZERO VOTE IN 2028 for these 13 corrupt senators who voted in the ousting of SP Sotto:
Bong Go
Bato dela Rosa
Robin Padilla
Rodante Marcoleta
Imee Marcos
Alan Peter Cayetano
Camille Villar
Mark Villar
Jinggoy Estrada
Joel Villanueva
Francis Escudero
Pia Cayetano
Loren Legarda