Donayre Law and Notarial Office

Donayre Law and Notarial Office Legal and Notarial Office

23/07/2026

๐—ง๐—ฎ๐—ป๐—ผ๐—ป๐—ด ๐—ป๐—ถ ๐—๐˜‚๐—ฎ๐—ป ๐—ก๐—ผ. ๐Ÿฏ๐Ÿณ:

โ€œ๐—›๐—ฒ๐—น๐—น๐—ผ, ๐—•๐—œ๐—ฅ! ๐—ž๐˜‚๐—ป๐—ด ๐—ฎ๐—ป๐—ด ๐—ฏ๐˜‚๐˜†๐—ฒ๐—ฟ ๐—ฎ๐—ป๐—ด ๐—บ๐—ฎ๐—ด๐—ฏ๐—ฎ๐—ฏ๐—ฎ๐˜†๐—ฎ๐—ฑ ๐—ป๐—ด ๐—–๐—š๐—ง ๐˜€๐—ฎ ๐——๐—ข๐—”๐—ฆ, ๐—ฑ๐—ฎ๐—ฝ๐—ฎ๐˜ ๐—ฏ๐—ฎ ๐—ถ๐˜๐—ผ๐—ป๐—ด ๐—ถ๐—ฑ๐—ฎ๐—ด๐—ฑ๐—ฎ๐—ด ๐˜€๐—ฎ ๐˜€๐—ฒ๐—น๐—น๐—ถ๐—ป๐—ด ๐—ฝ๐—ฟ๐—ถ๐—ฐ๐—ฒ ๐—ฝ๐—ฎ๐—ฟ๐—ฎ ๐˜€๐—ฎ ๐˜๐—ฎ๐˜… ๐—ฏ๐—ฎ๐˜€๐—ฒ?โ€

๐—”๐—ป๐—ด ๐—ž๐—ฎ๐˜€๐—ฎ๐—ด๐˜‚๐˜๐—ฎ๐—ป:

Hindi. Ang pagkalkula ay ibabase sa kung alin ang mas mataas sa mga sumusunod:
* Selling price (Presyo ng bentahan)
* Zonal value o FMV (Fair Market Value) na itinakda ng BIR Commissioner
* FMV sa schedule of values ng Panlalawigan o Lungsod na Assessor

Ito ang susundin hanggang sa mapalitan ang mga ito ng SMV (Schedule of Market Values) na inaprubahan ng Secretary of Finance alinsunod sa RA No. 12001 o ang Real Property Valuation and Assessment Reform Act (RPVARA). Sa ilalim ng bagong batas na ito, ang kalkulasyon ay ibabase sa kung alin ang mas mataas sa pagitan ng SMV o ng aktwal na kabuuang presyo ng bentahan na nakasaad sa dokumento.

Legal basis:
RMC 75-2026: Q24, Frequently Asked Questions Relative to the Application for One-Time Transaction (ONETT) Computation Sheet (OCS) and Electronic Certificate Authorizing Registration (eCAR) of Properties
Digest.
https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2075-2026_Redacted.pdf


22/07/2026

SC WARNS: IRREGULAR NOTARIZATION HAS SERIOUS LEGAL CONSEQUENCES

"Registration of the notarized document in the notarial registry is basic requirement in the notarial process. The notarial registry is a record of the notary public's official acts. Acknowledged documents and instruments recorded in it are considered public documents. A document or instrument which does not appear in the notarial records or without a copy of it therein, suggests that the document or instrument was not really notarized. Without registration, a document or instrument while signed by the Notary Public cannot be treated as duly notarized. It cannot be treated as a public document and as such, is not entitled to the presumption of regularity. The document or instrument does not have for its benefit that which is due to public documents, that is that genuineness and due ex*****on need not be proved. Irregular notarization reduces the evidentiary value of a document to a private document which requires proof of its due ex*****on and authenticity to be admissible as evidence."

โ€” GAERLAN, J.

SC, First Division
G.R. No. 228999, April 28, 2021

Read the full text in the comments section.

19/07/2026

SUPREME COURT IMPOSES HARSHER PENALTY FOR VAWC OFFENSES COMMITTED ONLINE

The Supreme Court (SC) has imposed a harsher penalty on a man convicted of committing psychological violence against his former girlfriend through social media, emphasizing that the use of information and communication technology aggravates the penalty under the Cybercrime Prevention Act.

In a 20-page decision authored by Associate Justice Ramon Paul Hernando, the SC's First Division affirmed the man's conviction for violating Republic Act No. 9262, or the Anti-Violence Against Women and Their Children (VAWC) Act of 2004, but increased his prison term after partially granting his motion for reconsideration.

The case involved a couple who had been in a relationship for three years and had a daughter together. After the woman rejected the man's marriage proposal because of problems in their relationship, he raised their child with the help of his parents.

During one visit to see their daughter, the man allegedly grabbed and groped the woman, prompting her to block him on Facebook and other social media platforms.

Years later, the woman's siblings received Facebook Messenger messages from an account they recognized as belonging to the man. The messages blamed the woman for causing his mother's heart attack.

The following day, the woman learned that the same account had posted a public Facebook message calling her a "dirty woman" and an "animal" and threatening to physically assault her. The insults were repeated in the comments section. Fearing for her safety, the woman filed a complaint for violation of the Anti-VAWC Act.

The Regional Trial Court, acting as a Family Court, found the man guilty, a ruling later affirmed by the Court of Appeals and subsequently by the Supreme Court.

Initially, the High Court upheld the P100,000 fine imposed by the lower courts and ordered the offender to undergo psychological counseling or psychiatric treatment.

It rejected the bare denial of the accused that he was not the one using the social media account, ruling that the prosecution established beyond reasonable doubt that he controlled the account and authored the posts.

In filing his motion for reconsideration, the accused argued that the mere appearance of his name and photograph on the Facebook account was insufficient to prove that he authored the posts.

It emphasized that the use of information and communication technology in committing a crime constitutes a qualifying circumstance under Section 6 of Republic Act No. 10175, or the Cybercrime Prevention Act of 2012.

"By virtue of Section 6 of Republic Act No. 10175, the use of an ICT in the commission of a crime or offense is a qualifying circumstance warranting the imposition of a higher penalty," the resolution stated.

The Court, however, emphasized that the qualifying circumstance must be specifically alleged in the criminal complaint or information, as required under the Rules of Court. Otherwise, it cannot be appreciated even if proven during trial.

It added that the statute stands even if the criminal Information does not expressly mention "information and communications technology" (ICT), as long as the use of the social media platform is clearly alleged and proven during trial.

The SC also reiterated the factors that may be considered in proving ownership or control of a social media account, including admissions of authorship, eyewitness accounts of account access, information known only to the accused, writing style, records from internet service providers or social media platforms, digital forensic evidence, patterns consistent with previous posts, and other circumstances linking the account to the offender.

The Court raised the prison sentence of the offender from six months and one day to eight years to six years and one day to 14 years, eight months and one day, while retaining the P100,000 fine and ordering the accused to undergo psychological counseling or psychiatric treatment.

11/07/2026
09/07/2026

SC LAYS DOWN RULES ON PROVING OWNERSHIP OF SOCIAL MEDIA ACCOUNTS IN CRIMINAL CASES

The Supreme Court (SC) has laid down important guidelines on how courts should determine the identity of the person behind a social media account in criminal prosecutions, recognizing that online platforms have become common tools for committing crimes and that fake or dummy accounts are increasingly being used to conceal the identity of offenders.

The SC explained that ownership, control, or authorship of a social media account may be established through the following circumstances: (a) an admission by the accused that the account or post belongs to them; (b) evidence that the accused was seen accessing the account or composing the post; (c) information contained in the account or post that only the accused or a limited group of persons would likely know; (d) language, vocabulary, grammar, writing style, or other characteristics consistent with those of the accused; (e) records from internet service providers, telecommunications companies, or social media platforms, as well as forensic examination of electronic devices showing geolocation, account activity, or other identifying information; (f) acts or conduct consistent with the account's previous posts or activities; and (g) any other surrounding circumstances establishing ownership, access, or authorship. The Court emphasized that no single circumstance is conclusive, and that identity may be established through the totality of the evidence presented.

Read the full text in the comments.

06/07/2026
04/07/2026

Failure to Return Money Does Not Automatically Mean Estafa

The Supreme Court (SC) acquitted Lourdes Cheng of estafa, ruling that her failure to return the contributions of members of a NAPOLCOM employees' paluwagan did not automatically make her criminally liable. The Court found that the prosecution failed to prove the essential element of misappropriation or conversion, which is required to convict a person of estafa under Article 315(1)(b) of the Revised Penal Code.

"Where the inculpatory facts and circumstances are susceptible of two or more interpretations, one consistent with the accused's innocence, while the other compatible with a finding of guilt, this Court must acquit the accused because the evidence fails to fulfill the test of moral certainty required for conviction."

-GAERLAN, J.

Supreme Court, First Division
March 23, 2022

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