Del Rosario and Agustin Law Offices and Notary Public

19/02/2026

𝗧𝗔𝗫 𝗥𝗘𝗟𝗜𝗘𝗙 𝗧𝗢 𝗦𝗔𝗥𝗜-𝗦𝗔𝗥𝗜 𝗦𝗧𝗢𝗥𝗘𝗦, 𝗖𝗔𝗥𝗜𝗡𝗗𝗘𝗥𝗜𝗔𝗦 𝗙𝗢𝗥 𝟮𝟬𝟮𝟲 𝗣𝗨𝗦𝗛𝗘𝗗

Councilor Edison Bilog has proposed an ordinance granting qualified sari-sari stores and cardinderias exemptions from business taxes, permit fees, and other regulatory charges for 2026, along with tax credits for prior payments as part of the city’s effort to support micro and small enterprises.

Under the proposed measure, the tax exemptions will apply specifically to sari-sari stores and carinderias operating within Baguio City that meet certain qualifications.

To qualify, a business must have a capitalization not exceeding P20,000.00 or an annual gross sale not exceeding P250,000.00. Businesses engaged in the sale of ci******es, alcoholic beverages, or similar regulated products are excluded. All qualifying businesses must also be duly registered with the City Government of Baguio.

For 2026, qualified sari-sari stores and carinderias will be exempted from paying local business taxes, business permit fees, and other regulatory fees as stipulated under the Baguio City Revenue Code. Any business that has already paid these fees prior to the effectivity of the ordinance will be entitled to a tax credit which can be applied to future tax or fee obligations for up to three consecutive years or until fully utilized.

Applications for the tax credit must be filed with the City Treasurer’s Office, accompanied by proof of payment and documents proving the business qualifies under the ordinance. The City Treasurer’s Office, in coordination with the Permits and Licensing Division (PLD), is tasked to verify and approve applications within 30 days of submission.

The proposed ordinance has been approved on first reading by the Baguio City Council and referred to the Committee on Appropriations and Finance Cluster B for review. -Jordan G. Habbiling

19/02/2026

16/02/2026

WE ARE OPEN ON FEBRUARY 17 and 18 for your Notarial Needs.

Happy Chinese New Year, everyone!

30/01/2026

BAGUIO INSTITUTIONALIZES SOCIAL WORKER’S DAY AND MONTH

The Baguio City Council has enacted Ordinance 96-2025 declaring June as Baguio City Social Workers’ Month and June 19 as Baguio City Social Workers’ Day.

Authored by Councilors Van Dicang and Betty Lourdes Tabanda and signed by Mayor Benjamin Magalong on December 16, 2026, the measure formally recognizes the invaluable contributions of registered social workers across public and private sectors, strengthens the practice of social work, and provides a platform for professional development, public awareness, and community collaboration.

The City Social Welfare and Development Office (CSWDO) is designated as the lead implementing office to coordinate with professional associations, academic institutions, national government offices, hospitals, civil society groups, and other stakeholders to ensure a meaningful and inclusive observance.

The ordinance provides for a range of activities including recognition and awarding ceremonies for exemplary social workers; public fora, symposia, workshops, and roundtable discussions on ethics, policy, and best practices; community outreach initiatives such as social work caravans; public information campaigns to raise awareness about the profession; and capacity-building programs to enhance professional skills in line with global practice standards. Wellness, fellowship, and team-building activities are also encouraged to strengthen solidarity among practitioners.

A major component of the observance is the annual awards program which honors outstanding social workers in categories such as child and youth welfare, women and gender development, community development, health and mental health, PWD and senior citizen welfare, disaster response, education and research, policy development, social action and advocacy, young social workers, and lifetime achievement.

Nominees are evaluated based on professional competence, impact of work, innovations and advocacy, leadership and service, and prior awards or recognition.

The CSWDO, together with the Philippine Association of Social Workers, Inc.-Baguio and other partner organizations, will serve as the secretariat for the awards.

Funding for the ordinance will be charged against the CSWDO’s available appropriations, with provisions for continued support in the city’s annual budget.

The CSWDO is also encouraged to seek partnerships, sponsorships, and donations from public and private entities to augment resources for activities, recognition programs, and professional development initiatives. -Jordan G. Habbiling

30/01/2026

The (SC) has dismissed an adultery case filed by the representative of a married man, reiterating that only the offended spouse may file the complaint.

In a Decision written by Associate Justice Antonio T. Kho, Jr., the SC’s Second Division dismissed the adultery charge filed by Jin Chiba, through a representative, against his wife, Aurel Ann Chua-Chiba and her co-accused Michael Llona. SC reversed the ruling of the Regional Trial Court (RTC), which had ordered the reinstatement of the adultery case against Aurel and Michael.

Aurel’s husband, Jin, through his representative, filed a complaint for adultery and grave threats against the two.

The Metropolitan Trial Court (MeTC) dismissed the adultery charge, citing that only the offended spouse can initiate it.

The RTC overturned the MeTC’s decision, confirming that the filing met legal standards because Jin’s complaint-affidavit was actually attached to the complaint submitted by his representative.

The SC disagreed and reiterated that adultery is a private crime that may be prosecuted only upon a complaint filed by the offended spouse, citing Rule 110, Section 5, of the 𝘙𝘦𝘷𝘪𝘴𝘦𝘥 𝘙𝘶𝘭𝘦𝘴 𝘰𝘧 𝘊𝘳𝘪𝘮𝘪𝘯𝘢𝘭 𝘗𝘳𝘰𝘤𝘦𝘥𝘶𝘳𝘦 and Article 344 of the 𝘙𝘦𝘷𝘪𝘴𝘦𝘥 𝘗𝘦𝘯𝘢𝘭 𝘊𝘰𝘥𝘦 (RPC).

The SC explained that this requirement exists “out of consideration for the aggrieved party who might prefer to suffer the outrage in silence rather than go through the scandal of a public trial.” The law allows the offended spouse to decide whether to bring the matter to court or handle it privately.

In this case, the complaint for adultery was not initiated by the offended spouse but by his representative. Although Jin submitted his own complaint-affidavit, it was only included as an annex to his representative’s complaint.

Because there is failure to meet the requirement under the 𝘙𝘦𝘷𝘪𝘴𝘦𝘥 𝘙𝘶𝘭𝘦𝘴 𝘰𝘧 𝘊𝘳𝘪𝘮𝘪𝘯𝘢𝘭 𝘗𝘳𝘰𝘤𝘦𝘥𝘶𝘳𝘦 and the RPC, the SC held that no valid complaint was filed and dismissed the case.

Read the full text of the press release at https://sc.judiciary.gov.ph/?p=159759

Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=159743

Read the Concurring Opinion of Senior Associate Justice Marvic M.V.F. Leonen at https://sc.judiciary.gov.ph/?p=159748

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

30/01/2026

The 𝘌𝘯 𝘉𝘢𝘯𝘤, during its session today, January 28, 2026, denied the petition filed by the Republic of the Philippines, through the Office of the Solicitor General, which questioned the removal of an annotation on respondent Antonio V. Mitra’s (Mitra) land title.

Mitra owns a parcel of land in Quezon City. After his transfer certificate of title (TCT) was presumed lost or destroyed, he applied for administrative reconstitution.

Following Republic Act (R.A.) No. 26, the law that governs the reconstitution of lost or destroyed titles, the reconstituted title contained an annotation stating that it was without prejudice to any party whose right or interest in the property was duly noted on the original copy at the time it was lost or destroyed.

Twenty-seven years later, Mitra asked the Regional Trial Court (RTC) to cancel the annotation, pointing out that no one had claimed any interest in the property during that period. The RTC granted the request and ordered the removal of the annotation. The Court of Appeals upheld the RTC, ruling that the publication and posting requirement no longer applied because of the long lapse of time since the title was reconstituted.

Agreeing with the Court of Appeals, the SC explained that under R.A. No. 26, posting and publication are required only if the petition to cancel the mandatory annotation is filed within two years from the date of administrative reconstitution, and no petition to annotate an omitted interest has been filed during that period.

Read the full text of the Press Briefer at https://sc.judiciary.gov.ph/?p=159902.

The full text of the Decision in G.R. No. 264862, Republic of the Philippines v. Antonio V. Mitra, shall be uploaded to the Supreme Court website once available.

20/01/2026

Alam mo ba? Bawal ang paninigarilyo at va**ng sa lahat ng pampublikong lugar sa Baguio ayon sa Ordinance 34, Series of 2017. Para sa ating kalusugan, manatiling smoke-free!

17/01/2026

Dear Clients,

The office will still be open at 11:00am until 3:00pm. Thank you!

𝐏𝐑𝐎𝐂𝐋𝐀𝐌𝐀𝐓𝐈𝐎𝐍 𝐍𝐎. 𝟏𝟏𝟑𝟏, 𝐬. 𝟐𝟎𝟐𝟔

Declaring Thursday, 22 January 2026, A Special (Non-Working) Day in the Municipality of Guiguinto, Province of Bulacan

Visit the Official Gazette website: https://www.officialgazette.gov.ph/XoBhcj

17/01/2026

Good day to all our clients!

We have received significant inquiries with regard to providing notarial services on weekends.

Please call or text 09271662908 or 09273166456 to set up an appointment on a Saturday, Sunday, or holiday and we will cater to your needs based on our availability.

Thank you and God bless!

06/01/2026

𝗖𝗜𝗧𝗬 𝗢𝗥𝗗𝗜𝗡𝗔𝗡𝗖𝗘𝗦 | 𝗔𝗻𝘁𝗶-𝗗𝗶𝘀𝘁𝗿𝗮𝗰𝘁𝗲𝗱 𝗪𝗮𝗹𝗸𝗶𝗻𝗴 𝗢𝗿𝗱𝗶𝗻𝗮𝗻𝗰𝗲

This prohibits pedestrians to use mobile phones or other distracting devices while walking, crossing the streets and sidewalks.

Violators may face penalties up to Php 2,500.

28/12/2025

The invites all photographers to be part of its 125th Anniversary Photo Contest with the theme “Accessible and Inclusive Justice.”

Capture stories of hope, struggle, and resilience: moments that show what justice looks like in everyday Filipino life.

Photos must be taken from January 1, 2026 onward and the deadline for submission is March 31, 2026, with the full contest mechanics to be announced soon.

Read more at: https://sc.judiciary.gov.ph/?p=158424