Chang & Alcos Law Office

Chang & Alcos Law Office Cebu City-based law office providing a range of legal services. The Law Offices of Atty. Jean Timothy Maxine "Jino" Q. Chang and Atty. Carla Marie P.

Alcos Cebu Law Firm Cebu Attorney Notary Public.

14/04/2026

Revenue Memorandum Circular No. 030-2026
Subject: Extension of the deadline for the Filing of 2025 Annual Income Tax Returns and Payment of the Corresponding Taxes Due Thereon Including Submission of Required Attachments

โ€ผ๏ธNew guidelines instituted for uniform prosecution of cases under RA 7610 (child abuse) per latest jurisprudence.
06/04/2026

โ€ผ๏ธNew guidelines instituted for uniform prosecution of cases under RA 7610 (child abuse) per latest jurisprudence.

The (SC) clarified the application of lascivious conduct under ๐˜™๐˜ฆ๐˜ฑ๐˜ถ๐˜ฃ๐˜ญ๐˜ช๐˜ค ๐˜ˆ๐˜ค๐˜ต (๐˜™๐˜ˆ) ๐˜•๐˜ฐ. 7610, or ๐˜ต๐˜ฉ๐˜ฆ ๐˜š๐˜ฑ๐˜ฆ๐˜ค๐˜ช๐˜ข๐˜ญ ๐˜—๐˜ณ๐˜ฐ๐˜ต๐˜ฆ๐˜ค๐˜ต๐˜ช๐˜ฐ๐˜ฏ ๐˜ฐ๐˜ง ๐˜Š๐˜ฉ๐˜ช๐˜ญ๐˜ฅ๐˜ณ๐˜ฆ๐˜ฏ ๐˜ˆ๐˜จ๐˜ข๐˜ช๐˜ฏ๐˜ด๐˜ต ๐˜ˆ๐˜ฃ๐˜ถ๐˜ด๐˜ฆ, ๐˜Œ๐˜น๐˜ฑ๐˜ญ๐˜ฐ๐˜ช๐˜ต๐˜ข๐˜ต๐˜ช๐˜ฐ๐˜ฏ ๐˜ข๐˜ฏ๐˜ฅ ๐˜‹๐˜ช๐˜ด๐˜ค๐˜ณ๐˜ช๐˜ฎ๐˜ช๐˜ฏ๐˜ข๐˜ต๐˜ช๐˜ฐ๐˜ฏ ๐˜ˆ๐˜ค๐˜ต, in relation to acts of lasciviousness under the ๐˜™๐˜ฆ๐˜ท๐˜ช๐˜ด๐˜ฆ๐˜ฅ ๐˜—๐˜ฆ๐˜ฏ๐˜ข๐˜ญ ๐˜Š๐˜ฐ๐˜ฅ๐˜ฆ (๐˜™๐˜—๐˜Š).

In a Decision written by Associate Justice Henri Jean Paul B. Inting, the SC ๐˜Œ๐˜ฏ ๐˜‰๐˜ข๐˜ฏ๐˜ค upheld Jeffrey L. Gramaticaโ€™s conviction for lascivious conduct under ๐˜š๐˜ฆ๐˜ค๐˜ต๐˜ช๐˜ฐ๐˜ฏ 5(๐˜ฃ) ๐˜ฐ๐˜ง ๐˜™๐˜ˆ 7610, but modified another accusedโ€™s (###2660399) conviction for acts of lasciviousness under ๐˜ˆ๐˜ณ๐˜ต๐˜ช๐˜ค๐˜ญ๐˜ฆ 366 ๐˜ฐ๐˜ง ๐˜ต๐˜ฉ๐˜ฆ ๐˜™๐˜—๐˜Š.

In these consolidated cases involving minors, AAA, BBB, and CCC, the Supreme Court laid down guidelines to ensure the proper prosecution of cases under these two distinct laws.

AAA and BBB, both addicted to shabu, engaged in sexual acts with Gramatica and another man in exchange for the drug. Gramatica was later arrested and prosecuted for violation of ๐˜š๐˜ฆ๐˜ค๐˜ต๐˜ช๐˜ฐ๐˜ฏ 5(๐˜ฃ) ๐˜ฐ๐˜ง ๐˜™๐˜ˆ 7610, which penalizes lascivious conduct committed against a child exploited in prostitution or other sexual abuse.

In the other case, CCC was victimized by her grandfather, ###266039, who touched her private parts while she was sleeping. ###266039 was also charged under ๐˜š๐˜ฆ๐˜ค๐˜ต๐˜ช๐˜ฐ๐˜ฏ 5(๐˜ฃ) ๐˜ฐ๐˜ง ๐˜™๐˜ˆ 7610.

In his defense, Gramatica claimed that he courted BBB and had a sexual relationship with her but did not know she was a minor because she looked mature. For his part, ###266039 denied the charges and claimed he merely woke CCC up to ask her for help applying his eye medicine.

The Regional Trial Court found both Gramatica and ###266039 guilty of lascivious conduct under ๐˜š๐˜ฆ๐˜ค๐˜ต๐˜ช๐˜ฐ๐˜ฏ 5(๐˜ฃ) ๐˜ฐ๐˜ง ๐˜™๐˜ˆ 7610 towards BBB and CCC, respectively. The Court of Appeals affirmed their convictions.

A minor is considered to have been subjected to other sexual abuse when they are a victim of lascivious conduct under the coercion or influence of an adult. In this case, BBB was 14 and CCC was 17 at the time of the incident. Gramatica was 23, and ###266039 was 62.

Both courts found that Gramatica took advantage of BBBโ€™s youth and vulnerable situation, using his influence over her to make her submit to his sexual demands. Meanwhile, ###266039, due to his age and relationship as CCCโ€™s grandfather, was able to exert control over her and exploit her trust.

The SC affirmed Gramaticaโ€™s conviction under RA 7610, but modified ###266039โ€™s conviction from acts of lasciviousness under ๐˜š๐˜ฆ๐˜ค๐˜ต๐˜ช๐˜ฐ๐˜ฏ 5(๐˜ฃ) ๐˜ฐ๐˜ง ๐˜™๐˜ˆ 7610 to acts of lasciviousness under the RPC explaining that RA 7610 does not apply where the minor is entirely unaware, coerced or unconscious as the victim in that instance is not considered to have โ€œindulgedโ€ in the sexual in*******se.

A plain and straightforward interpretation of ๐˜š๐˜ฆ๐˜ค๐˜ต๐˜ช๐˜ฐ๐˜ฏ 5(๐˜ฃ) ๐˜ฐ๐˜ง ๐˜™๐˜ˆ 7610 provides a clear definition of children subjected to other sexual abuse as those who indulge in sexual in*******se or lascivious conduct due to the coercion or influence of an adult.

The SC clarified the scope of lascivious conduct under ๐˜š๐˜ฆ๐˜ค๐˜ต๐˜ช๐˜ฐ๐˜ฏ 5(๐˜ฃ) ๐˜ฐ๐˜ง ๐˜™๐˜ˆ 7610 and distinguished it from related crimes under the RPC. To ensure uniform and consistent prosecution of cases, the Supreme Court laid down guidelines, considering also RA 11648, which raised the age of sexual consent to 16 years old.

๐™๐™ž๐™ง๐™จ๐™ฉ, ๐˜š๐˜ฆ๐˜ค๐˜ต๐˜ช๐˜ฐ๐˜ฏ 5(๐˜ฃ) ๐˜ฐ๐˜ง ๐˜™๐˜ˆ 7610 applies to children who are 12 years of age (now 16 years old following the amendment under RA 11648) to below 18 who are subjected to sexual abuse.

๐™Ž๐™š๐™˜๐™ค๐™ฃ๐™™, it covers situations where consent is present but defective. The minor may seem to โ€œindulgeโ€ or agree, but does so not out of free will, but because of coercion or influence by an adult. Thus, engaging in sexual acts with a child exploited in prostitution or subjected to sexual abuse is a criminal act, regardless of apparent consent.

๐™๐™๐™ž๐™ง๐™™, it does not apply when the act involves force, intimidation, fraud, deprivation of reason, unconsciousness, or grave abuse of authority. In such cases, the crime falls under acts of lasciviousness under the RPC.

๐™๐™ค๐™ช๐™ง๐™ฉ๐™, if the victim is under 12 or under 16, and the case does not fit Section 5(b), the crime is r**e or acts of lasciviousness under the RPC.

These principles, which distinguish force and intimidation on one hand, and coercion and influence on the other, and limit RA 7610 to minors who are exploited in prostitution or sexual abuse, also apply to other sexual crimes, including r**e.

In this case, BBB was a child exploited in prostitution or other sexual abuse because she had sexual in*******se with Gramatica in exchange for some consideration, namely shabu, which makes him criminally liable under Section 5(b).

Meanwhile, ๐˜š๐˜ฆ๐˜ค๐˜ต๐˜ช๐˜ฐ๐˜ฏ 5(๐˜ฃ) ๐˜ฐ๐˜ง ๐˜™๐˜ˆ 7610 does not apply to ###266039.

The Supreme Court clarified that not all acts of lasciviousness against minors aged 12 to under 18 are covered by RA 7610. The law applies only when minors are subjected to sexual abuse, such as when they โ€œindulgeโ€ or give defective consent to the conduct.

Here, CCC did not indulge in lascivious conduct, as she was asleep and unconscious during the incident. ###266039 did not use coercion or influence, but relied on his moral ascendancy as her grandfather, which counts as intimidation. These circumstances make ###266039 liable for acts of lasciviousness under ๐˜ˆ๐˜ณ๐˜ต๐˜ช๐˜ค๐˜ญ๐˜ฆ 336 ๐˜ฐ๐˜ง ๐˜ต๐˜ฉ๐˜ฆ ๐˜™๐˜—๐˜Š, rather than RA 7610.

For lascivious conduct under Section 5(b) involving BBB, Gramatica was sentenced to a maximum of 17 years, four months, and one day in prison and ordered to pay BBB PHP 150,000 in civil indemnity and damages, as well as a PHP 15,000 fine.

For acts of lasciviousness under ๐˜ˆ๐˜ณ๐˜ต๐˜ช๐˜ค๐˜ญ๐˜ฆ 336 ๐˜ฐ๐˜ง ๐˜ต๐˜ฉ๐˜ฆ ๐˜™๐˜—๐˜Š, ###266039 was sentenced to a maximum of six years in prison and ordered to pay CCC PHP450,000 in civil indemnity and damages with interest.

The SC acknowledged that under current laws, ###266039, โ€œwho committed abhorrent and be***al acts against his minor granddaughter,โ€ faces a penalty lower than that under RA 7610, and called on the legislature to amend existing laws to better protect children.

The SC calls the legislature to review and amend current laws protecting children, thus:

โ€œ๐˜๐˜ฏ ๐˜ญ๐˜ช๐˜ฏ๐˜ฆ ๐˜ธ๐˜ช๐˜ต๐˜ฉ ๐˜ต๐˜ฉ๐˜ฆ ๐˜ข๐˜ฃ๐˜ฐ๐˜ท๐˜ฆ, ๐˜ข๐˜ฏ๐˜ฅ ๐˜ช๐˜ฏ ๐˜ง๐˜ถ๐˜ญ๐˜ง๐˜ช๐˜ญ๐˜ญ๐˜ฎ๐˜ฆ๐˜ฏ๐˜ต ๐˜ฐ๐˜ง ๐˜ต๐˜ฉ๐˜ฆ ๐˜Š๐˜ฐ๐˜ถ๐˜ณ๐˜ตโ€™๐˜ด ๐˜ฅ๐˜ถ๐˜ต๐˜บ ๐˜ต๐˜ฐ ๐˜ถ๐˜ฑ๐˜ฉ๐˜ฐ๐˜ญ๐˜ฅ ๐˜ต๐˜ฉ๐˜ฆ ๐˜Š๐˜ฐ๐˜ฏ๐˜ด๐˜ต๐˜ช๐˜ต๐˜ถ๐˜ต๐˜ช๐˜ฐ๐˜ฏ, ๐˜ธ๐˜ฉ๐˜ช๐˜ค๐˜ฉ ๐˜ฎ๐˜ข๐˜ฏ๐˜ฅ๐˜ข๐˜ต๐˜ฆ๐˜ด ๐˜ต๐˜ฉ๐˜ฆ ๐˜ด๐˜ฑ๐˜ฆ๐˜ค๐˜ช๐˜ข๐˜ญ ๐˜ฑ๐˜ณ๐˜ฐ๐˜ต๐˜ฆ๐˜ค๐˜ต๐˜ช๐˜ฐ๐˜ฏ ๐˜ฐ๐˜ง ๐˜ค๐˜ฉ๐˜ช๐˜ญ๐˜ฅ๐˜ณ๐˜ฆ๐˜ฏ ๐˜ง๐˜ณ๐˜ฐ๐˜ฎ ๐˜ข๐˜ญ๐˜ญ ๐˜ง๐˜ฐ๐˜ณ๐˜ฎ๐˜ด ๐˜ฐ๐˜ง ๐˜ฏ๐˜ฆ๐˜จ๐˜ญ๐˜ฆ๐˜ค๐˜ต, ๐˜ข๐˜ฃ๐˜ถ๐˜ด๐˜ฆ, ๐˜ค๐˜ณ๐˜ถ๐˜ฆ๐˜ญ๐˜ต๐˜บ, ๐˜ฆ๐˜น๐˜ฑ๐˜ญ๐˜ฐ๐˜ช๐˜ต๐˜ข๐˜ต๐˜ช๐˜ฐ๐˜ฏ ๐˜ข๐˜ฏ๐˜ฅ ๐˜ฐ๐˜ต๐˜ฉ๐˜ฆ๐˜ณ ๐˜ค๐˜ฐ๐˜ฏ๐˜ฅ๐˜ช๐˜ต๐˜ช๐˜ฐ๐˜ฏ๐˜ด ๐˜ฑ๐˜ณ๐˜ฆ๐˜ซ๐˜ถ๐˜ฅ๐˜ช๐˜ค๐˜ช๐˜ข๐˜ญ ๐˜ต๐˜ฐ ๐˜ต๐˜ฉ๐˜ฆ๐˜ช๐˜ณ ๐˜ฅ๐˜ฆ๐˜ท๐˜ฆ๐˜ญ๐˜ฐ๐˜ฑ๐˜ฎ๐˜ฆ๐˜ฏ๐˜ต, ๐˜ญ๐˜ฆ๐˜ต ๐˜ต๐˜ฉ๐˜ช๐˜ด ๐˜ด๐˜ฆ๐˜ณ๐˜ท๐˜ฆ ๐˜ข๐˜ด ๐˜ข ๐˜ค๐˜ข๐˜ญ๐˜ญ ๐˜ต๐˜ฐ ๐˜ต๐˜ฉ๐˜ฆ ๐˜ญ๐˜ฆ๐˜จ๐˜ช๐˜ด๐˜ญ๐˜ข๐˜ต๐˜ถ๐˜ณ๐˜ฆ ๐˜ต๐˜ฐ ๐˜ง๐˜ถ๐˜ญ๐˜ง๐˜ช๐˜ญ๐˜ญ ๐˜ช๐˜ต๐˜ด ๐˜ฃ๐˜ฐ๐˜ถ๐˜ฏ๐˜ฅ๐˜ฆ๐˜ฏ ๐˜ฅ๐˜ถ๐˜ต๐˜บ ๐˜ฐ๐˜ง ๐˜ณ๐˜ฆ๐˜ท๐˜ช๐˜ฆ๐˜ธ๐˜ช๐˜ฏ๐˜จ ๐˜ข๐˜ฏ๐˜ฅ ๐˜ข๐˜ฎ๐˜ฆ๐˜ฏ๐˜ฅ๐˜ช๐˜ฏ๐˜จ ๐˜ฐ๐˜ถ๐˜ณ ๐˜ฑ๐˜ณ๐˜ฆ๐˜ด๐˜ฆ๐˜ฏ๐˜ต ๐˜ญ๐˜ข๐˜ธ๐˜ด ๐˜ข๐˜ฏ๐˜ฅ ๐˜ฆ๐˜ฏ๐˜ด๐˜ถ๐˜ณ๐˜ช๐˜ฏ๐˜จ ๐˜ต๐˜ฉ๐˜ฆ ๐˜ด๐˜ข๐˜ง๐˜ฆ๐˜ต๐˜บ, ๐˜ธ๐˜ฆ๐˜ญ๐˜ญ-๐˜ฃ๐˜ฆ๐˜ช๐˜ฏ๐˜จ, ๐˜ข๐˜ฏ๐˜ฅ ๐˜ฅ๐˜ช๐˜จ๐˜ฏ๐˜ช๐˜ต๐˜บ ๐˜ฐ๐˜ง ๐˜ฐ๐˜ถ๐˜ณ ๐˜๐˜ช๐˜ญ๐˜ช๐˜ฑ๐˜ช๐˜ฏ๐˜ฐ ๐˜ค๐˜ฉ๐˜ช๐˜ญ๐˜ฅ๐˜ณ๐˜ฆ๐˜ฏ.โ€

Read the full text of the press release at https://sc.judiciary.gov.ph/?p=162863

Read the full text of the Decision https://sc.judiciary.gov.ph/?p=162842

Read the Separate Concurring Opinion of Senior Associate Justice Marvic M.V.F. Leonen at https://sc.judiciary.gov.ph/260233-266039-separate-concurring-opinion-senior-associate-justice-marvic-m-v-f-leonen/

Read the Concurring Opinion of Associate Justice Alfredo Benjamin S. Caguioa at https://sc.judiciary.gov.ph/260233-266039-concurring-opinion-associate-justice-alfredo-benjamin-s-caguioa/

Read the Separate Concurring Opinion of Associate Justice Rodil V. Zalameda at https://sc.judiciary.gov.ph/260233-266039-separate-concurring-opinion-associate-justice-rodil-v-zalameda/

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

24/03/2026
17/03/2026

๐Ÿ“ข TAX AMNESTY ADVISORY

Pursuant to Republic Act No. 12001 (Real Property Valuation and Assessment Reform Act โ€“ RPVARA), the City Treasurerโ€™s Office is continuously granting TAX AMNESTY on penalties, surcharges, and interests for unpaid Real Property Taxes (RPT) for the 1st half of CY 2024 and prior years.

โณ Deadline of Tax Amnesty Period:
๐Ÿ“… July 5, 2026

๐Ÿ’ก Take this opportunity to settle your outstanding Real Property Tax obligations and enjoy relief from penalties and interests.

๐Ÿ“ Visit the City Treasurerโ€™s Office or pay online:
๐ŸŒ rpts.cebucity.gov.ph

โœ”๏ธ Stay updated
โœ”๏ธ Avoid penalties
โœ”๏ธ Enjoy peace of mind

For your guidance & compliance. Thank you!

On February 25, 1986, the People Power Revolution (EDSA Revolution) culminated in a peaceful uprising that restored demo...
25/02/2026

On February 25, 1986, the People Power Revolution (EDSA Revolution) culminated in a peaceful uprising that restored democracy in the Philippines.

It remains one of the proudest moments in Philippine history โ€” a powerful reminder that unity, courage, and faith can restore freedom.

24/02/2026
There are stories we hear โ€“ of the innocent who were jailedof the detained who were never charged,of victims left to hea...
24/02/2026

There are stories we hear โ€“
of the innocent who were jailed
of the detained who were never charged,
of victims left to heal on their own.

That is why Republic Act No. 7309 was enacted.

For more:
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