Atty. Habib U. Simban

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07/06/2026

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07/06/2026
07/06/2026

SC Rules Lazada Riders Are Employees, Not Independent Contractors

The Supreme Court (SC) ruled that delivery riders engaged by Lazada E-Services Philippines, Inc. under so-called "Independent Contractor Agreements" were in fact regular employees entitled to the protection of labor laws.

### The Court likewise applied the "economic reality test" and found that the riders' services were integral to Lazada's business operations. While Lazada characterized itself as an online platform connecting buyers and sellers, the Court observed that its business model included the delivery of products, making the riders' work necessary and indispensable to its operations.- SC, Second Division, Per LOPEZ, J., J.

Read the full text in the comments.

07/06/2026

Atty. Mark Virgilio Says IBP Statement on Senate Quorum Does Not Necessarily Reflect Views of All Members

Lawyer Mark Virgilio has expressed reservations regarding the recent statement issued by the Board of Governors of the Integrated Bar of the Philippines (IBP) on the Senate quorum controversy, emphasizing that it should not be construed as the collective position of all IBP members.

In a public statement, Virgilio noted that no prior consultation was conducted with the IBP's general membership before the issuance of the Board's position.

"As a member of the Integrated Bar of the Philippines, I respectfully state that the recent statement issued by the IBP Board of Governors on the issue of Senate quorum should not be construed as the collective position of all IBP members," Virgilio said.

According to him, while the statement reflects the views of the IBP Board of Governors, it does not necessarily represent the opinions of every lawyer who belongs to the mandatory national organization of the Philippine legal profession.

"No prior consultation was conducted with the general membership before its issuance. While the statement reflects the views of the Board, it does not necessarily reflect my views or those of many other members of the IBP," he added.

Virgilio further urged the IBP to exercise prudence and institutional neutrality, particularly when addressing issues that are political and highly divisive in nature.

"The IBP should exercise prudence and institutional neutrality, particularly on matters that are political and highly divisive in nature," he stated.

The statement comes amid continuing public debate over the legality of recent developments in the Senate leadership controversy and the role of legal institutions in commenting on issues involving the internal affairs of a co-equal branch of government.

The Integrated Bar of the Philippines is the official organization of all Philippine lawyers created under the authority of the Supreme Court. Its Board of Governors serves as its policy-making body and acts on matters affecting the legal profession and the administration of justice.



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07/06/2026

โš–๏ธ ๐‘ณ๐’†๐’•โ€™๐’” ๐’”๐’†๐’† ๐’•๐’‰๐’† ๐’˜๐’Š๐’”๐’…๐’๐’Ž ๐’‡๐’“๐’๐’Ž ๐‘ญ๐’๐’“๐’Ž๐’†๐’“ ๐‘ช๐’‰๐’Š๐’†๐’‡ ๐‘ฑ๐’–๐’”๐’•๐’Š๐’„๐’† ๐‘ด๐’๐’“๐’‚๐’ ๐’‰๐’Š๐’Ž๐’”๐’†๐’๐’‡ ๐’˜๐’‰๐’ ๐’‘๐’“๐’†๐’”๐’Š๐’…๐’†๐’… ๐’˜๐’‰๐’†๐’ ๐’•๐’‰๐’†๐’š ๐’…๐’†๐’„๐’Š๐’…๐’†๐’… ๐’•๐’‰๐’† ๐‘จ๐’—๐’†๐’๐’Š๐’๐’ ๐’—๐’”. ๐‘ช๐’–๐’†๐’๐’„๐’ ๐’„๐’‚๐’”๐’† ๐’Š๐’ 1949. ๐‘ญ๐‘ช๐‘ฑ ๐‘ด๐’๐’“๐’‚๐’โ€™๐’” ๐’„๐’๐’๐’„๐’–๐’“๐’“๐’Š๐’๐’ˆ ๐’๐’‘๐’Š๐’๐’Š๐’๐’ ๐’Ž๐’‚๐’•๐’•๐’†๐’“๐’” ๐’๐’๐’˜. ๐‘น๐’†๐’Ž๐’Š๐’๐’…๐’†๐’“, ๐’‰๐’† ๐’Š๐’” ๐’๐’๐’• ๐‘ซ๐‘ซ๐‘บ, ๐’๐’๐’• ๐‘ท๐’“๐’ ๐‘ฉ๐‘ฉ๐‘ด, ๐’๐’๐’• ๐‘ท๐’Š๐’๐’Œ, ๐’๐’๐’• ๐’€๐’†๐’๐’๐’๐’˜ ๐’ ๐’Œ๐’‚๐’‰๐’Š๐’• ๐’‚๐’๐’๐’๐’ˆ ๐’Œ๐’–๐’๐’‚๐’š.

Here is the FULL TEXT of his opinion:

โ€œMORAN, C.J., concurring:

I believe that this Court has jurisdiction over the case. The present crisis in the Senate is one that imperatively calls for the intervention of the Court.

Respondent Cuenco cannot invoke the doctrine of non-interference by the courts with the Senate because the legal capacity of his group of twelve senators to acts as a senate is being challenged by petitioner on the groundof lack of quorum (Attorney General ex rel. Werts vs. Rogers et al., Atl. 726; 23 L. R. A., 352). If this group is found sufficient to constitute a quorum under the Constitution, then its proceedings should be free from interference. But if it is not possessed of a valid quorum, then its proceedings should be voided.

The issue as to the legal capacity of the Cuenco group to act as a senate cannot be considered a political question the determination of which devolves exclusively upon the Senate. That issue involves a constitutional question which cannot be validly decided either by the Cuenco group or by the Avelino group separately, for, if the Cuenco group has no quorum, the Avelino has decidedly less. And for obvious reasons, the two groups cannot act together inasmuch as the members of the Avelino group, possibly to avoid trouble, do not attend the sessions presided by the respondent believing as they do that the latter was illegally elected. Upon the other hand, the Cuenco group believing itself as possessing the constitutional quorum and not desiring to make any semblance of admission to the contrary, does not find it convenient to compel the attendance of any senator of the Avelino group. Then the question arises--who will decide the conflict between the two groups? This anomalous situation will continue while the conflict remains unsettled, and the conflict will remain unsettled while this Court refuses to intervene. In the meantime the validity of all the laws, resolutions and other measures which may be passed by the Cuenco group will be open to doubt because of an alleged lack of quorum in the body which authored them. This doubt may extend, in diverse forms, to the House of Representative and to the other agencies of the government such as the Auditor General's Office. Thus, a general situation of uncertainty, pregnant with grave dangers, is developing into confusion and chaos with severe harm to the nation. This situation may, to a large extent, be stopped and constitutional processes may be restored in the Senate if only this Court, as the guardian of the Constitutional, were to pronounce the final word on the constitutional mandate governing the existing conflict between the two groups. And, in my opinion, under the present circumstances, this Court has no other alternative but to meet challenge of the situation which demands the utmost of judicial temper and judicial statesmanship. As hereinbefore stated, the present crisis in the Senate is one that imperatively calls for the intervention of this Court.

๐€๐ฌ ๐ญ๐จ ๐ญ๐ก๐ž ๐ฅ๐ž๐ ๐š๐ฅ๐ข๐ญ๐ฒ ๐จ๐Ÿ ๐ซ๐ž๐ฌ๐ฉ๐จ๐ง๐๐ž๐ง๐ญ'๐ฌ ๐ž๐ฅ๐ž๐œ๐ญ๐ข๐จ๐ง ๐š๐ฌ ๐š๐œ๐ญ๐ข๐ง๐  ๐๐ซ๐ž๐ฌ๐ข๐๐ž๐ง๐ญ ๐จ๐Ÿ ๐ญ๐ก๐ž ๐’๐ž๐ง๐š๐ญ๐ž,๐ˆ ๐Ÿ๐ข๐ซ๐ฆ๐ฅ๐ฒ ๐›๐ž๐ฅ๐ข๐ž๐ฏ๐ž ๐ญ๐ก๐š๐ญ ๐š๐ฅ๐ญ๐ก๐จ๐ฎ๐ ๐ก ๐ฉ๐ž๐ญ๐ข๐ญ๐ข๐จ๐ง๐ž๐ซ'๐ฌ ๐š๐๐ฃ๐จ๐ฎ๐ซ๐ง๐ฆ๐ž๐ง๐ญ ๐จ๐Ÿ ๐ญ๐ก๐ž ๐ฌ๐ž๐ฌ๐ฌ๐ข๐จ๐ง ๐จ๐Ÿ ๐…๐ž๐›๐ซ๐ฎ๐š๐ซ๐ฒ ๐Ÿ๐Ÿ, ๐Ÿ๐Ÿ—๐Ÿ’๐Ÿ—, ๐ฐ๐š๐ฌ ๐ข๐ฅ๐ฅ๐ž๐ ๐š๐ฅ๐ข๐ญ๐ฒ ๐œ๐š๐ง๐ง๐จ๐ญ ๐›๐ž ๐œ๐จ๐ฎ๐ง๐ญ๐ž๐ซ๐ž๐ ๐ฐ๐ข๐ญ๐ก ๐š๐ง๐จ๐ญ๐ก๐ž๐ซ ๐ข๐ฅ๐ฅ๐ž๐ ๐š๐ฅ๐ข๐ญ๐ฒ. ๐“๐ก๐ž ๐ฌ๐ž๐ฌ๐ฌ๐ข๐จ๐ง ๐ฐ๐ก๐ž๐ซ๐ž๐ข๐ง ๐ซ๐ž๐ฌ๐ฉ๐จ๐ง๐๐ž๐ง๐ญ ๐ฐ๐š๐ฌ ๐ž๐ฅ๐ž๐œ๐ญ๐ž๐ ๐š๐ฌ ๐š๐œ๐ญ๐ข๐ง๐  ๐๐ซ๐ž๐ฌ๐ข๐๐ž๐ง๐ญ ๐จ๐Ÿ ๐ญ๐ก๐ž ๐’๐ž๐ง๐š๐ญ๐ž ๐ฐ๐š๐ฌ ๐ข๐ฅ๐ฅ๐ž๐ ๐š๐ฅ ๐›๐ž๐œ๐š๐ฎ๐ฌ๐ž ๐ฐ๐ก๐ž๐ง ๐’๐ž๐ง๐š๐ญ๐จ๐ซ ๐Œ๐š๐›๐š๐ง๐š๐  ๐ซ๐š๐ข๐ฌ๐ž๐ ๐ญ๐ก๐ž ๐ช๐ฎ๐ž๐ฌ๐ญ๐ข๐จ๐ง ๐จ๐Ÿ ๐š ๐ช๐ฎ๐จ๐ซ๐ฎ๐ฆ ๐š๐ง๐ ๐ญ๐ก๐ž ๐ซ๐จ๐ฅ๐ฅ ๐ฐ๐š๐ฌ ๐œ๐š๐ฅ๐ฅ๐ž๐, ๐จ๐ง๐ฅ๐ฒ ๐ญ๐ฐ๐ž๐ฅ๐ฏ๐ž ๐ฌ๐ž๐ง๐š๐ญ๐จ๐ซ๐ฌ ๐ฐ๐ž๐ซ๐ž ๐ฉ๐ซ๐ž๐ฌ๐ž๐ง๐ญ. ๐ˆ๐ง ๐ญ๐ก๐ž ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐ž๐ฌ ๐ญ๐ก๐ž๐ซ๐ž ๐š๐ซ๐ž ๐ญ๐ฐ๐ž๐ง๐ญ๐ฒ-๐Ÿ๐จ๐ฎ๐ซ ๐ฌ๐ž๐ง๐š๐ญ๐จ๐ซ๐ฌ, ๐š๐ง๐ ๐ญ๐ก๐ž๐ซ๐ž๐Ÿ๐จ๐ซ๐ž, ๐ญ๐ก๐ž ๐ช๐ฎ๐จ๐ซ๐ฎ๐ฆ ๐ฆ๐ฎ๐ฌ๐ญ ๐›๐ž ๐ญ๐ก๐ข๐ซ๐ญ๐ž๐ž๐ง. ๐“๐ก๐ž ๐š๐ฎ๐ญ๐ก๐จ๐ซ๐ข๐ญ๐ข๐ž๐ฌ ๐จ๐ง ๐ญ๐ก๐ž ๐ฆ๐š๐ญ๐ญ๐ž๐ซ ๐š๐ซ๐ž ๐œ๐ฅ๐ž๐š๐ซ.

The constitution of our state ordains that a majority of each house shall constitute a quorum. the house of representative consist of 125 members; 63 is a majority and quorum. When a majority or quorum are present, the house can do business; not otherwise. A quorum possessed all the powers of the whole body, a majority of which quorum must, of course, govern. (In re Gunn, 50 Kan., 155; 32 P., 470, 476; 19 L.R.A., 519.)

Quorum as used in U. S. C. A. Const. Art. 4 sec. 8, providing that a majority of each house shall constitute a quorum to do business, is, for the purpose of the Assembly, not less than the majority of the whole number of which the house may be composed. Vacancies from death, resignation or failure to elect cannot be deducted in ascertaining the quorum. (Opinion of Justice, 12 Fla. 653.)

The general rule is that a quorum is a majority of all the members and a majority of this majority may legislate and do the work of the whole. (State vs. Ellington 117 N. C., 158; 23 S. E. 250-252, 30 L.R.A., 532; 53 Am. SR., 580.)
. . a majority of each House is necessary to transact business, and a minority cannot transact business, this view being in keeping with the provision of the Constitution permitting a smaller number than a quorum to adjourn from day to day merely. (Earp vs. Riley, 40 OKL., 340; p. 164; Ralls vs. Wyand, 40 OKL., 323; 138 P. 158.)

The Constitution provides that "a majority of each (house) shall constitute a quorum to do business." In other words, when a majority are present the House is in a position to do business. Its capacity to transact business is then established, created by the mere presence of a majority, and depend upon the disposition or assent or action of any single member or faction of the majority present. All that the Constitution required is the presence of a majority, and when that majority are present, the power of the House arises. (U. S. vs. Ballin, Joseph & Co., 36 Law ed. 321, 325.)

If all the members of the select body or committee, or if all the agents are assembled, or if all have been duly notified, and the minority refuse, or neglect to meet with the other, a majority of those present may act, provided those present constitute a majority of the whole number. In other words, in such case, a major part of the whole is necessary to constitute a quorum, and a majority of the quorum may act. If the major part withdraw so as to leave no quorum, the power of the minority to act is, in general, considered to cease. (1 Dillon, Mun. Corp. 4th ed., sec. 283.)3

Therefore, without prejudice to writing a more extensive opinion, if necessary, I believe that respondent Mariano J. Cuenco has not been legally elected as acting President of the Senate. It is true that respondent Cuenco, in fact, must be the Senate President because he represent the majority of the members now present in Manila, and, at any new session with a quorum, upon the present senatorial alignment, he will be elected to said office. But precisely he is now the master of the situation, he must win his victory in accordance with the Constitution. It is absolutely essential in the adolescent life of our Republic to insist, strictly and uncompromisingly, on thedemocratic principles consecrated in our Constitution. By such efforts alone can we insure the future of our political life as a republican form of government under the sovereignty of a Constitution from being a mockery.

๐“๐ก๐ž ๐ฌ๐ข๐ญ๐ฎ๐š๐ญ๐ข๐จ๐ง ๐ง๐จ๐ฐ ๐ข๐ง ๐ญ๐ก๐ข๐ฌ ๐‚๐จ๐ฎ๐ซ๐ญ ๐ข๐ฌ ๐ญ๐ก๐ข๐ฌ โ€” ๐ญ๐ก๐ž๐ซ๐ž ๐š๐ซ๐ž ๐Ÿ๐จ๐ฎ๐ซ ๐ฆ๐ž๐ฆ๐›๐ž๐ซ๐ฌ ๐ฐ๐ก๐จ ๐›๐ž๐ฅ๐ข๐ž๐ฏ๐ž ๐ญ๐ก๐š๐ญ ๐ญ๐ก๐ž๐ซ๐ž ๐ฐ๐š๐ฌ ๐ง๐จ ๐ช๐ฎ๐จ๐ซ๐ฎ๐ฆ ๐ข๐ง ๐ซ๐ž๐ฌ๐ฉ๐จ๐ง๐๐ž๐ง๐ญ'๐ฌ ๐ž๐ฅ๐ž๐œ๐ญ๐ข๐จ๐ง ๐š๐ฌ ๐š๐ ๐š๐ข๐ง๐ฌ๐ญ ๐Ÿ๐จ๐ฎ๐ซ ๐จ๐ญ๐ก๐ž๐ซ ๐ฆ๐ž๐ฆ๐›๐ž๐ซ ๐ฐ๐ก๐จ ๐›๐ž๐ฅ๐ข๐ž๐ฏ๐ž ๐ญ๐ก๐š๐ญ ๐ญ๐ก๐ž๐ซ๐ž ๐ฐ๐š๐ฌ ๐ฌ๐ฎ๐œ๐ก ๐ช๐ฎ๐จ๐ซ๐ฎ๐ฆ. ๐“๐ฐ๐จ ๐ฆ๐ž๐ฆ๐›๐ž๐ซ๐ฌ ๐๐ž๐œ๐ฅ๐ข๐ง๐ž๐ ๐ญ๐จ ๐ซ๐ž๐ง๐๐ž๐ซ ๐ญ๐ก๐ž๐ข๐ซ ๐จ๐ฉ๐ข๐ง๐ข๐จ๐ง ๐จ๐ง ๐ญ๐ก๐ž ๐ฆ๐š๐ญ๐ญ๐ž๐ซ ๐›๐ž๐œ๐š๐ฎ๐ฌ๐ž ๐จ๐Ÿ ๐ญ๐ก๐ž๐ข๐ซ ๐ซ๐ž๐Ÿ๐ฎ๐ฌ๐š๐ฅ ๐ญ๐จ ๐š๐ฌ๐ฌ๐ฎ๐ฆ๐ž ๐ฃ๐ฎ๐ซ๐ข๐ฌ๐๐ข๐œ๐ญ๐ข๐จ๐ง. ๐€๐ง๐, ๐จ๐ง๐ž ๐ฆ๐ž๐ฆ๐›๐ž๐ซ ๐ข๐ฌ ๐š๐›๐ฌ๐ž๐ง๐ญ ๐Ÿ๐ซ๐จ๐ฆ ๐ญ๐ก๐ž ๐๐ก๐ข๐ฅ๐ข๐ฉ๐ฉ๐ข๐ง๐ž๐ฌ. ๐“๐ก๐ฎ๐ฌ, ๐ญ๐ก๐ž ๐ช๐ฎ๐ž๐ฌ๐ญ๐ข๐จ๐ง ๐จ๐Ÿ ๐ฐ๐ก๐ž๐ญ๐ก๐ž๐ซ ๐จ๐ซ ๐ง๐จ๐ญ ๐ซ๐ž๐ฌ๐ฉ๐จ๐ง๐๐ž๐ง๐ญ ๐ก๐š๐ฌ ๐›๐ž๐ž๐ง ๐ฅ๐ž๐ ๐š๐ฅ๐ฅ๐ฒ ๐ž๐ฅ๐ž๐œ๐ญ๐ž๐ ๐ข๐ฌ, ๐ญ๐จ ๐ฌ๐š๐ฒ ๐ญ๐ก๐ž ๐ฅ๐ž๐š๐ฌ๐ญ, ๐๐จ๐ฎ๐›๐ญ๐Ÿ๐ฎ๐ฅ ๐ข๐ง ๐ญ๐ก๐ข๐ฌ ๐‚๐จ๐ฎ๐ซ๐ญ ๐ฎ๐ง๐๐ž๐ซ ๐ญ๐ก๐ž ๐ฉ๐ซ๐ž๐ฌ๐ž๐ง๐ญ ๐œ๐จ๐ง๐๐ข๐ญ๐ข๐จ๐ง๐ฌ. ๐“๐ก๐ข๐ฌ ๐๐จ๐ฎ๐›๐ญ, ๐ฐ๐ก๐ข๐œ๐ก ๐ญ๐š๐ข๐ง๐ญ ๐ญ๐ก๐ž ๐ฏ๐š๐ฅ๐ข๐๐ข๐ญ๐ฒ ๐จ๐Ÿ ๐š๐ฅ๐ฅ ๐ญ๐ก๐ž ๐ฅ๐š๐ฐ๐ฌ, ๐ซ๐ž๐ฌ๐จ๐ฅ๐ฎ๐ญ๐ข๐จ๐ง๐ฌ ๐š๐ง๐ ๐จ๐ญ๐ก๐ž๐ซ ๐ฆ๐ž๐š๐ฌ๐ฎ๐ซ๐ž๐ฌ ๐ญ๐ก๐š๐ญ ๐ญ๐ก๐ž ๐‚๐ฎ๐ž๐ง๐œ๐จ ๐ ๐ซ๐จ๐ฎ๐ฉ ๐ก๐š๐ฌ ๐ฉ๐š๐ฌ๐ฌ๐ž๐ ๐š๐ง๐ ๐ฆ๐š๐ฒ ๐ฉ๐š๐ฌ๐ฌ ๐ข๐ง ๐ญ๐ก๐ž ๐Ÿ๐ฎ๐ญ๐ฎ๐ซ๐ž, ๐œ๐š๐ง ๐ž๐š๐ฌ๐ข๐ฅ๐ฒ ๐›๐ž ๐๐ข๐ฌ๐ฉ๐ž๐ฅ๐ฅ๐ž๐ ๐›๐ฒ ๐ญ๐ก๐ž๐ฆ ๐›๐ฒ ๐œ๐จ๐ง๐ฏ๐ž๐ง๐ข๐ง๐  ๐š ๐ฌ๐ž๐ฌ๐ฌ๐ข๐จ๐ง ๐ฐ๐ก๐ž๐ซ๐ž๐ข๐ง ๐ญ๐ก๐ข๐ซ๐ญ๐ž๐ž๐ง ๐ฌ๐ž๐ง๐š๐ญ๐จ๐ซ๐ฌ ๐š๐ซ๐ž ๐ฉ๐ซ๐ž๐ฌ๐ž๐ง๐ญ ๐š๐ง๐ ๐›๐ฒ ๐ซ๐ž๐ข๐ญ๐ž๐ซ๐š๐ญ๐ข๐ง๐  ๐ญ๐ก๐ž๐ซ๐ž๐ข๐ง ๐š๐ฅ๐ฅ ๐ญ๐ก๐š๐ญ ๐ก๐š๐ฌ ๐›๐ž๐ž๐ง ๐ฉ๐ซ๐ž๐ฏ๐ข๐จ๐ฎ๐ฌ๐ฅ๐ฒ ๐๐จ๐ง๐ž ๐›๐ฒ ๐ญ๐ก๐ž๐ฆ. ๐“๐ก๐ข๐ฌ ๐ข๐ฌ ๐š ๐ฌ๐ฎ๐ ๐ ๐ž๐ฌ๐ญ๐ข๐จ๐ง ๐œ๐จ๐ฆ๐ข๐ง๐  ๐Ÿ๐ซ๐จ๐ฆ ๐š ๐ก๐ฎ๐ฆ๐›๐ฅ๐ž ๐œ๐ข๐ญ๐ข๐ณ๐ž๐ง ๐ฐ๐ก๐จ ๐ข๐ฌ ๐ฐ๐š๐ญ๐œ๐ก๐ข๐ง๐  ๐ฐ๐ข๐ญ๐ก ๐š ๐ก๐š๐ฉ๐ฉ๐ฒ ๐ก๐ž๐š๐ซ๐ญ ๐ญ๐ก๐ž ๐ฆ๐จ๐ฏ๐ž๐ฆ๐ž๐ง๐ญ ๐จ๐Ÿ ๐ญ๐ก๐ข๐ฌ ๐ ๐š๐ฅ๐ฅ๐š๐ง๐ญ ๐ ๐ซ๐จ๐ฎ๐ฉ ๐จ๐Ÿ ๐ฉ๐ซ๐จ๐ฆ๐ข๐ง๐ž๐ง๐ญ ๐ฅ๐ž๐š๐๐ž๐ซ๐ฌ ๐œ๐š๐ฆ๐ฉ๐š๐ข๐ ๐ง๐ข๐ง๐  ๐Ÿ๐จ๐ซ ๐š ๐œ๐ฅ๐ž๐š๐ง ๐š๐ง๐ ๐ก๐จ๐ง๐ž๐ฌ๐ญ ๐ ๐จ๐ฏ๐ž๐ซ๐ง๐ฆ๐ž๐ง๐ญ ๐ข๐ง ๐ญ๐ก๐ข๐ฌ ๐๐ž๐š๐ซ ๐œ๐จ๐ฎ๐ง๐ญ๐ซ๐ฒ ๐จ๐Ÿ ๐จ๐ฎ๐ซ๐ฌ.โ€

07/06/2026

๐Œ๐ž๐ฅ ๐•. ๐•๐ž๐ฅ๐š๐ซ๐๐ž ๐š๐ญ ๐€๐ง๐ ๐ž๐ฅ๐ข๐ง๐ž ๐‹. ๐Œ๐š๐œ๐š๐ฌ๐š๐ž๐ญ ๐ฏ๐ฌ ๐Š๐š๐ ๐š๐ฅ๐š๐ง๐  -๐ ๐š๐ฅ๐š๐ง๐  ๐ง๐š ๐‡๐ฎ๐ค๐ฎ๐ฆ๐š๐ง ๐ง๐  ๐๐š๐ -๐š๐š๐ฉ๐ž๐ฅ๐š ๐ฌ๐š ๐๐ฎ๐ฐ๐ข๐ฌ, ๐ž๐ญ ๐š๐ฅ.

This is a decision of the Supreme Court written in Filipino.

"The SC dismissed the Petition for Certiorari filed by Mel V. Velarde and Angeline L. Macasaet for being moot and academic. The petition challenged the proceedings before the Court of Tax Appeals (CTA) in a criminal case for tax evasion arising from an alleged undervaluation of a property transaction. While the petition was pending before the SC, the CTA dismissed the criminal case after granting the petitionersโ€™ motion for reconsideration of the denial of their demurrer to evidence, and the dismissal became final and executory. The SC held that no actual controversy remained for resolution and that none of the recognized exceptions to the doctrine of mootness applied."

(SC website: https://sc.judiciary.gov.ph/wp-content/uploads/2026/05/Ikatlong-Dibisyon-Desisyon-GR-Blg-210480-Macasaet-v.-CTA.pdf)

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