RSF Law l Legal, Tax and Business Consultancy

23/07/2025

"Binigyang-diin ng Korte Suprema na para matiyak ang hatol sa pagsusugal, ang mga nanghuling opisyal ay dapat magpakita ng malinaw at tiyak na mga detalye tungkol sa mga operasyon ng pagsusugal. Kabilang dito ang pagtukoy sa mga manlalaro, ang larong nilalaro, ang taong tumataya, at ang aktwal na pera na ginamit."

Pinawalang-sala ng ang dalawang indibidwal na inakusahan ng ilegal na pagsusugal dahil bigo ang mga pulis na umaresto sa kanila na magbigay ng malinaw na detalye tungkol sa pagsusugal.

Sa isang Desisyon na isinulat ni Associate Justice Amy C. Lazaro-Javier, binaliktad ng Ikalawang Dibisyon ng Korte Suprema ang hatol na maysala kina Robert Plan (Plan) at Mark Oliver D. Enolva (Enolva) para sa paglabag sa P.D. No. 1602 na nagpapataw ng mas mabigat na parusa sa ilegal na pagsusugal.

Ayon sa talaan, nahuli ng pulisya sina Plan at Enolva na naglalaro ng kara-krus, isang larong pustahan gamit ang barya, matapos makatanggap sila ng sumbong mula sa isang mamamayan. Parehong kinasuhan at napatunayang maysala ang dalawa ng Metropolitan Trial Court (MeTC). Napatawan sila ng parusa ng pagkabilanggo ng aabot sa tatlong taon na sa kalaunan ay binawasan at ginawang 30 araw na lang ng Regional Trial Court. Pinagtibay ng Court of Appeals ang hatol na maysala.

Sa pagpapawalang-sala sa dalawa, dineklara ng Korte Suprema na hindi sapat ang ebidensya laban sa dalawa.

Napag-alaman ng Korte Suprema na nabigo ang mga pulis na patunayan na ang mga akusado ay talagang tumataya. Hindi makumpirma ng mga pulis ang denominasyon kahit na sinabi ng mga opisyal na nakakita sila ng pot money o kabuuang pusta sa sahig.

Binigyang-diin ng Korte Suprema na para matiyak ang hatol sa pagsusugal, ang mga nanghuling opisyal ay dapat magpakita ng malinaw at tiyak na mga detalye tungkol sa mga operasyon ng pagsusugal. Kabilang dito ang pagtukoy sa mga manlalaro, ang larong nilalaro, ang taong tumataya, at ang aktwal na pera na ginamit.

Basahin ang press release sa https://tinyurl.com/ms2xaktt.

Basahin ang Desisyon sa https://tinyurl.com/fvxypv2z.

Basahin ang Sumasang-ayon na Opinyon ni Senior Associate Justice Marvic M.V.F. Leonen sa https://tinyurl.com/47ajp3md.

Sumunod sa Credit Attribution Policy ng SC PIO: https://sc.judiciary.gov.ph/credit-attribution-policy/.

10/04/2025

Atty. Roge Santelices Fortaleza attends PICPA EVR Government Summit

Atty. Fortaleza attended the PICPA Eastern Visayas Region Government Summit held on April 4, 2025 at Tandaya Hall, Catbalogan City, alongside PICPA EVR leaders, Vice Governor Arnold Tan, and Mayor Dexter Uy.

He had the honor of leading the Oath of CPAs and participated in the seminar sessions focused on taxation, strengthening governance and the accountancy profession.

03/04/2025

Eyes here 👀

Acceptable Valid IDs for Notarization under Section 12, Rule II of the 2004 Rules on Notarial Practice, as amended:

1. Passport

2. Driver’s License

3. Professional Regulation Commission (PRC) ID

4. National Bureau of Investigation (NBI) Clearance

5. Police Clearance

6. Postal ID

7. Voter’s ID

8. Barangay Certification

9. GSIS e-Card

10. SSS Card

11. PhilHealth Card

12. Senior Citizen Card

13. OWWA ID

14. OFW ID

15. Seaman’s Book

16. Alien Certificate of Registration (ACR) / Immigrant Certificate of Registration (ICR)

17. Government Office ID

18. NCWDP Certification

19. DSWD Certification

20. PhilSys (National) ID* – valid as government-issued ID bearing photo and signature

📸 Atty. Phil Juris

21/03/2025

Commissioned as a Notary Public for and in the City of Calbayog and Province of Samar.

17/03/2025

A reminder to ALL TEACHERS to exercise due diligence in supervising students inside the classroom and when assigning tasks outside the classroom. Even outside school hours.

Ruling that Apolinario, as the teacher-in-charge, is vicariously liable for damages, the SC held that teachers and school heads are responsible for students’ actions while under their supervision. Even outside school hours, educators must exercise due diligence when assigning tasks to students.

The (SC) has ruled that a teacher may be held liable to pay damages for harm caused by a student under their supervision if they did not exercise due diligence in preventing the incident.

In a Decision written by Associate Justice Ramon Paul L. Hernando, the SC’s First Division upheld the liability of Gil Apolinario (Apolinario), the principal of Brgy. Palale Elementary School in Sta. Margarita, Samar, for damages arising from the death of Francisco De Los Santos (De Los Santos).

The incident involved a 15-year-old student who, under Apolinario’s instruction, cut down a banana plant near the school and on the side of a highway. The plant fell and struck De Los Santos, who was passing by on a motorcycle, leading to his death. De Los Santos’ family then filed a complaint for damages against Apolinario.

Ruling that Apolinario, as the teacher-in-charge, is vicariously liable for damages, the SC held that teachers and school heads are responsible for students’ actions while under their supervision. Even outside school hours, educators must exercise due diligence when assigning tasks to students.

Ordering Apolinario to pay De Los Santos’ heirs PHP 355,000 in damages and litigation expenses, the SC
said that under the Civil Code, a person who causes harm to another due to fault or negligence must pay for the damage done.

This obligation also applies, following the principle of vicarious liability, to teachers-in-charge and school heads who are primarily responsible for their students’ actions while under their supervision unless they can show that they took proper precautions.

Read the full text of the Press Release at
https://tinyurl.com/3dwnztb4.

Read the full text of the Decision at https://tinyurl.com/a6p8nxjf.

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

16/03/2025

RSF Law Joins LGU Catbalogan’s "City Hall at Your Doorstep cm Serbisyo Caravan"

RSF Law proudly participated in the City Hall at Your Doorstep cm Serbisyo Caravan organized by LGU Catbalogan at Tandaya Hall on March 15, 2025.

Alongside the Integrated Bar of the Philippines (IBP) - Samar Chapter, Atty. Roge Santelices Fortaleza, CPA provided free legal counseling to the community, ensuring access to legal services for those in need.

We are honored to be part of this initiative and remain committed to serving the people.

16/03/2025

BIR Tax Deadline

Mar. 16, 2025 Saturday

SUBMISSION
Consolidated Return of All Transactions based on the Reconciled Data of Stockbrokers. March 1-15, 2025

Deadlines which fall on Weekends, Holidays and Non-Working days shall automatically be moved to the next working day.

15/03/2025

Increase from Php 6,000: The Bureau of Internal Revenue (BIR) increased the non-taxable limit for uniform and clothing allowance from Php 6,000 to Php 7,000 per year through Revenue Regulations (RR) No. 004-2025 (RR No. 4-25).

Revenue Regulations No. 4-2025

Further amending the "De Minimis" benefits provisions of RR No. 2-98, as amended, increasing the Clothing Allowance pursuant to RA No. 11975, the Fiscal Year 2024 General Appropriations Act, and Employees Achievement Awards

For full text: https://tinyurl.com/45nmy85t

15/03/2025

Grateful and Honored!

Atty. Roge Santelices Fortaleza, CPA was privilege to be part of the 2025 BIR Tax Campaign: "Buwis na Tapat, Tagumpay nating Lahat." 💯

Together with Bureau of Internal Revenue Philippines, and BIR Calbayog, we can make a difference.

Thank you so much BIR Calbayog for the appreciation and the tokens.