Guzman Acain Law Offices

Guzman Acain Law Offices We are a full-service Law Firm in Makati City, Philippines.

19/02/2026

๐Ÿ“ฃ ๐—ฆ๐—˜๐—– ๐˜€๐—ฒ๐˜๐˜€ ๐—ฑ๐—ฒ๐—ฎ๐—ฑ๐—น๐—ถ๐—ป๐—ฒ ๐—ณ๐—ผ๐—ฟ ๐—”๐—™๐—ฆ, ๐—š๐—œ๐—ฆ ๐—ณ๐—ถ๐—น๐—ถ๐—ป๐—ด ๐—ณ๐—ผ๐—ฟ ๐Ÿฎ๐Ÿฌ๐Ÿฎ๐Ÿฒ

The Securities and Exchange Commission (SEC) has issued the schedule for the submission of corporationsโ€™ annual financial statements (AFS) and general information sheets (GIS) for 2026.

The SEC on February 11 issued Memorandum Circular No. 9, Series of 2026, which provides for the schedule of the 2026 Filing of Annual Financial Statements and General Information Sheets.

The AFS and GIS shall be filed through the Electronic Filing and Submission Tool, or eFAST. Other reports not yet accepted through eFAST shall be submitted through the iMessage Online Ticketing System at imessage.sec.gov.ph.

๐Ÿ”— Read the full Memorandum Circular here: https://www.sec.gov.ph/mc-2026/sec-mc-no-09-series-of-2026/

19/02/2026

The (SC) ๐˜Œ๐˜ฏ ๐˜‰๐˜ข๐˜ฏ๐˜ค has issued guidelines in appreciating the mitigating circumstance of voluntary surrender, clarifying that it must be evaluated based on the personโ€™s true intent and the totality of the circumstances.

In a Decision written by Associate Justice Samuel H. Gaerlan, the SC granted the accusedโ€™s petition and reduced his sentence, recognizing his surrender as voluntary even if he surrendered after learning of the issuance of arrest warrant against him.

The accused went to the National Bureau of Investigation (NBI) to apply for clearance. During processing, his name registered a โ€œhitโ€, indicating he had a pending case. He admitted this to the NBI officer.

He was instructed to return after one week while the records were being verified. When he came back, the NBI officer confirmed he had a pending bigamy case and an outstanding warrant for his arrest issued 13 years earlier. He then told the officer, โ€œmasuko na lang akoโ€ (I will surrender) and asked help in posting bail. The arrest warrant was then served on him.

The NBI later issued a certificate stating that he voluntarily surrendered to their office. However, the return of the warrant and order of release described him as having been โ€œarrested.โ€

During arraignment, the accused first pleaded not guilty but later entered into a plea bargain, asking the court to consider his voluntary surrender and guilty plea.

The Regional Trial Court (RTC) convicted him of bigamy and considered his plea of guilt, but ruled that he did not voluntarily surrender. It relied on the warrantโ€™s return and release order, which stated that he was โ€œarrested,โ€ and noted that the case had been pending for 13 years because he could not be located. The Court of Appeals affirmed this, finding that he went to the NBI not to surrender but to apply for clearance, and that when he said he would surrender, he had no choice because he was already inside the NBI office.

The SC disagreed.

Under Article 13(7) of the ๐˜™๐˜ฆ๐˜ท๐˜ช๐˜ด๐˜ฆ๐˜ฅ ๐˜—๐˜ฆ๐˜ฏ๐˜ข๐˜ญ ๐˜Š๐˜ฐ๐˜ฅ๐˜ฆ, voluntary surrender requires that the offender had not been arrested; they surrendered themselves to a person in authority or its agent; and the surrender was voluntary.

In this case, the accused returned to the NBI and said he would surrender before the arrest warrant was actually served on him. He had not yet been arrested. He also surrendered to an NBI officer, a person in authority.

The SC ruled that voluntary surrender must be viewed with a โ€œmore considerate and broad-minded approachโ€ once guilt has been established. It stressed that voluntary surrender must be assessed through the totality of circumstances, laying down the following guiding principles:

1. The voluntariness and spontaneity of the surrender must show that offender either admits their guilt or wish to spare authorities the trouble of searching for and arresting them.

2. The circumstances of the voluntary surrender is independent of the fact of the issuance of the arrest warrant. The mere fact of the arrest warrantโ€™s prior issuance should not be taken against the accusedโ€™s claim of voluntary surrender when other circumstances point to the fulfillment of all requirements, including voluntariness. However, knowledge of the accused of the existence of an arrest warrant against them and their continued evasion of justice can negate voluntariness and spontaneity.

3. The lapse of time an accused used to evade the law could be a criterion in negating spontaneity.

4. Voluntariness is not negated by the fact that there is likelihood that the accused may be arrested anytime before they surrendered. Imminence of arrest should be coupled with an indication that the accused fled or could further escape and evade, before it could deny voluntariness.

5. The intention of the accused at the time of surrender must be considered with other circumstances in determining entitlement to mitigating circumstance. The offender is not required to surrender at the first opportunity.

6. If the records do not clearly show that the offender voluntarily surrendered, that doubt cannot be resolved in their favor.

As to the voluntariness of his surrender, the SC emphasized that if he intended to evade arrest, he would not have returned to the NBI. While his first visit was to secure a clearance, his decision to return despite knowing there might be an active case shows his willingness to cooperate with the authorities.

The SC also clarified that while he knew about the pending case, there was no proof that he knew a warrant for his arrest had already been issued. It also noted the absence of any attempt to flee, his open use of his real name, and the fact that he returned to the NBI on his own.

The SC also reminded judges to avoid making quick or premature conclusions, emphasizing:

โ€œWhat the Court asks and expects of magistrates on the frontlines of justice is to adjudge each case wholly, fully, and fairly as discerning persons learned in the law and literate in life experience, and not as cold-hearted automatons or soulless supercomputers, for even a single judgeโ€™s role in the administration of our penal laws can indeed have far-reaching consequences for the parties and for human society as a wholeโ€ฆ The law may be harsh, but it need not be harsher.โ€

The accusedโ€™s sentence was reduced from a maximum of six years to a maximum of four years in prison.

Read the full text of the press release at https://sc.judiciary.gov.ph/?p=160857

Read the full text of the Decision https://sc.judiciary.gov.ph/?p=160836

Read the Concurring Opinion of Associate Justice Alfredo Benjamin S. Caguioa at https://sc.judiciary.gov.ph/258592-formerly-udk-no-17170-concurring-opinion-justice-alfredo-benjamin-s-caguioa/

Huge congratulations to Judge Ella Cabalonga-Remigio and the newly appointed Justices! A well-deserved honor for you all...
13/01/2026

Huge congratulations to Judge Ella Cabalonga-Remigio and the newly appointed Justices! A well-deserved honor for you all. More power to you as you serve the court.

Happy New Year to all our valued clients, dedicated associates, employees, and trusted partners. Your support has been t...
31/12/2025

Happy New Year to all our valued clients, dedicated associates, employees, and trusted partners. Your support has been the cornerstone of our journey throughout 2025. We wish you continued success, prosperity, and the best of health as we step into 2026 together.

27/12/2025

Naglabas ang ng mga gabay sa pagpapatunay ng pagkakakilanlan ng may-ari o gumagamit sa isang ๐˜ด๐˜ฐ๐˜ค๐˜ช๐˜ข๐˜ญ ๐˜ฎ๐˜ฆ๐˜ฅ๐˜ช๐˜ข ๐˜ข๐˜ค๐˜ค๐˜ฐ๐˜ถ๐˜ฏ๐˜ต sa mga kasong kriminal.

Sa Desisyon na isinulat ni Associate Justice Ramon Paul L. Hernando, pinagtibay ng Unang Dibisyon ng Korte Suprema ang hatol sa isang indibidwal (###) dahil sa nagawa nitong psychological violence sa ilalim ng Section 5 (i) ng ๐˜ˆ๐˜ฏ๐˜ต๐˜ช-๐˜๐˜ช๐˜ฐ๐˜ญ๐˜ฆ๐˜ฏ๐˜ค๐˜ฆ ๐˜ˆ๐˜จ๐˜ข๐˜ช๐˜ฏ๐˜ด๐˜ต ๐˜ž๐˜ฐ๐˜ฎ๐˜ฆ๐˜ฏ ๐˜ข๐˜ฏ๐˜ฅ ๐˜›๐˜ฉ๐˜ฆ๐˜ช๐˜ณ ๐˜Š๐˜ฉ๐˜ช๐˜ญ๐˜ฅ๐˜ณ๐˜ฆ๐˜ฏ (๐˜ˆ๐˜ฏ๐˜ต๐˜ช-๐˜๐˜ˆ๐˜ž๐˜Š) ๐˜ˆ๐˜ค๐˜ต laban sa dating kasintahan (AAA) sa pamamagitan ng mapanlait na ๐˜ฑ๐˜ฐ๐˜ด๐˜ต sa ๐˜๐˜ข๐˜ค๐˜ฆ๐˜ฃ๐˜ฐ๐˜ฐ๐˜ฌ.

Hinatulan si ### ng hanggang walong taong pagkakakulong at pinagmumulta ng PHP 100,000. Ipinag-utos din nitong sumailalim si ### sa ๐˜ฑ๐˜ด๐˜บ๐˜ค๐˜ฉ๐˜ฐ๐˜ญ๐˜ฐ๐˜จ๐˜ช๐˜ค๐˜ข๐˜ญ ๐˜ค๐˜ฐ๐˜ถ๐˜ฏ๐˜ด๐˜ฆ๐˜ญ๐˜ช๐˜ฏ๐˜จ o ๐˜ฑ๐˜ด๐˜บ๐˜ค๐˜ฉ๐˜ช๐˜ข๐˜ต๐˜ณ๐˜ช๐˜ค ๐˜ต๐˜ณ๐˜ฆ๐˜ข๐˜ต๐˜ฎ๐˜ฆ๐˜ฏ๐˜ต.

Binigyang-diin ng Korte na sa mga kasong kriminal, dapat patunayan ng prosekusyon hindi lamang ang mga elemento ng krimen kundi pati na rin ang pagkakakilanlan ng nagkasala.

Sa mga krimeng ginawa sa pamamagitan ng social media, sabi ng Korte, kailangang isaalang-alang ang mga katangian ng platform gaya ng ๐˜๐˜ข๐˜ค๐˜ฆ๐˜ฃ๐˜ฐ๐˜ฐ๐˜ฌ. Paliwanag ng Korte, madaling makagawa ng ๐˜๐˜ข๐˜ค๐˜ฆ๐˜ฃ๐˜ฐ๐˜ฐ๐˜ฌ ๐˜ข๐˜ค๐˜ค๐˜ฐ๐˜ถ๐˜ฏ๐˜ต sa Pilipinas, kahit ang mga nagpapanggap na labintatlong taong gulang na may ๐˜ฆ๐˜ฎ๐˜ข๐˜ช๐˜ญ ๐˜ข๐˜ฅ๐˜ฅ๐˜ณ๐˜ฆ๐˜ด๐˜ด at ๐˜ฎ๐˜ฐ๐˜ฃ๐˜ช๐˜ญ๐˜ฆ ๐˜ฏ๐˜ถ๐˜ฎ๐˜ฃ๐˜ฆ๐˜ณ. Dahil sa mga pekeng ๐˜ข๐˜ค๐˜ค๐˜ฐ๐˜ถ๐˜ฏ๐˜ต, madali ring kumalat ang pekeng impormasyon, pagnanakaw ng pagkakakilanlan, o krimen.

Para matukoy ang pagmamay-ari o pagkakakilanlan ng may hawak ng ๐˜ด๐˜ฐ๐˜ค๐˜ช๐˜ข๐˜ญ ๐˜ฎ๐˜ฆ๐˜ฅ๐˜ช๐˜ข ๐˜ข๐˜ค๐˜ค๐˜ฐ๐˜ถ๐˜ฏ๐˜ต, kailangan patunayan ang alinman sa mga sumusunod:

1. Pag-amin ng pagmamay-ari o pagiging may-akda;
2. May nakakitang ginagamit ang account o sinusulat ang ๐˜ฑ๐˜ฐ๐˜ด๐˜ต;
3. Paglalaman ng impormasyon na alam lang ng nagkasala o ng iilang tao;
4. Lenggwaheng naaayon sa katangian ng maysala;
5. Mga rekord mula sa ๐˜ช๐˜ฏ๐˜ต๐˜ฆ๐˜ณ๐˜ฏ๐˜ฆ๐˜ต ๐˜ด๐˜ฆ๐˜ณ๐˜ท๐˜ช๐˜ค๐˜ฆ ๐˜ฑ๐˜ณ๐˜ฐ๐˜ท๐˜ช๐˜ฅ๐˜ฆ๐˜ณ, ๐˜ต๐˜ฆ๐˜ญ๐˜ฆ๐˜ค๐˜ฐ๐˜ฎ๐˜ฎ๐˜ถ๐˜ฏ๐˜ช๐˜ค๐˜ข๐˜ต๐˜ช๐˜ฐ๐˜ฏ๐˜ด ๐˜ค๐˜ฐ๐˜ฎ๐˜ฑ๐˜ข๐˜ฏ๐˜บ, o ๐˜ด๐˜ฐ๐˜ค๐˜ช๐˜ข๐˜ญ ๐˜ฎ๐˜ฆ๐˜ฅ๐˜ช๐˜ข ๐˜ด๐˜ช๐˜ต๐˜ฆ, at mga resulta sa ๐˜ฅ๐˜ฆ๐˜ท๐˜ช๐˜ค๐˜ฆ ๐˜ง๐˜ฐ๐˜ณ๐˜ฆ๐˜ฏ๐˜ด๐˜ช๐˜ค ๐˜ข๐˜ฏ๐˜ข๐˜ญ๐˜บ๐˜ด๐˜ช๐˜ด na nagpapakita ng lokasyon at iba pang katangiang nag-uugnay sa ๐˜ข๐˜ค๐˜ค๐˜ฐ๐˜ถ๐˜ฏ๐˜ต sa maysala;
6. Mga kilos na naaayon sa mga dating ๐˜ฑ๐˜ฐ๐˜ด๐˜ต; o
7. Iba pang mga bagay na nagpapakita ng pagmamay-ari, pag-access o pagiging may-akda.

Gamit ng mga gabay na ito, napatunayan ng Korte na may ilang elemento nagpapakita na si ### ang nagsulat ng ๐˜๐˜ข๐˜ค๐˜ฆ๐˜ฃ๐˜ฐ๐˜ฐ๐˜ฌ ๐˜ฑ๐˜ฐ๐˜ด๐˜ต. Buong pangalan niya ang nasa ๐˜ข๐˜ค๐˜ค๐˜ฐ๐˜ถ๐˜ฏ๐˜ต ๐˜ฏ๐˜ข๐˜ฎ๐˜ฆ at kasama niya sa ๐˜ฑ๐˜ณ๐˜ฐ๐˜ง๐˜ช๐˜ญ๐˜ฆ ๐˜ฑ๐˜ฉ๐˜ฐ๐˜ต๐˜ฐ ang anak niya sa kanyang kasalukuyang kinakasama.

Nakatanggap din ang kapatid ni AAA ng mga mensahe mula sa kaparehong ๐˜ข๐˜ค๐˜ค๐˜ฐ๐˜ถ๐˜ฏ๐˜ต sa loob ng ilang taon. Magkapareho ang sitwasyon ng mga mensahe na nagtuturo kay ### bilang siyang gumagamit ng ๐˜ข๐˜ค๐˜ค๐˜ฐ๐˜ถ๐˜ฏ๐˜ต.

Basahin ang Press Release sa https://sc.judiciary.gov.ph/?p=158535.

Basahin ang Desisyon sa https://sc.judiciary.gov.ph/?p=158446.

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


18/12/2025
19/11/2025
22/10/2025

NEWS UPDATE: No More Automatic Appeals in Cases of Annulment, Declaration of Nullity of Marriage โ€” SolGen

Solicitor General Darlene Berberabe announced during the Senate hearing today, October 21, that the Office of the Solicitor General (OSG) will no longer automatically appeal annulment and declaration of nullity of marriage cases granted by Regional Trial Courts (RTCs).

The OSG's new approach aims to conserve resources and ensure that appeals are grounded in solid legal reasoning, Berberabe said.

The OSG, pursuant to a liberalized interpretation of the law, will first conduct an initial assessment to determine whether a ruling warrants a challenge. Accordingly, OSG will only appeal annulment cases if there is evidence of collusion between parties or if a ruling is deemed unjustified under the law, the Solicitor General said.

Photo from the Office of the Solicitor General directory
Words by Maria Georgina Silva
Graphics by Moira Lou Clemente | thebarrister

22/10/2025

Paalala mula sa IBP: Protektahan ang sarili laban sa pekeng abogado.

Verify before you trust.

Donโ€™t miss it! Our co-founding partner, Alex Acain, Esq., will be making a special appearance as an immigration lawyer o...
19/06/2025

Donโ€™t miss it! Our co-founding partner, Alex Acain, Esq., will be making a special appearance as an immigration lawyer on 90 Day Fiancรฉ: Before the 90 Days, Season 8. (Forrest & Sheena).

Catch it soon on TLC and HBO Max.

Address

Suite 614 6/F CityLand Pasong Tamo Tower, Chino Roces Avenue , Pio Del Pilar
Makati
1230

Opening Hours

Monday 9am - 5:30pm
Tuesday 9am - 5:30pm
Wednesday 9am - 5:30pm
Thursday 9am - 5:30pm
Friday 9am - 5:30pm

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