Atty. Gladys Regondola Guzman Law and Notarial Office

Atty. Gladys Regondola Guzman Law and Notarial Office Contact information, map and directions, contact form, opening hours, services, ratings, photos, videos and announcements from Atty. Gladys Regondola Guzman Law and Notarial Office, Notary public, Zone 8, San Jose, Camarines Sur, Pili.

We provide professional drafting and notarization for:​ Affidavits & Official Certifications,​Special Power of Attorney (SPA),​Settlement of Estates (Extra-judicial)​, Deeds, Agreements, & Contracts

01/03/2026

Court of Tax Appeals Associate Justice Marian Ivy F. Reyes-Fajardo, 2024 Bar Examiner for Commercial and Taxation Law, talks about claiming tax refunds in Episode 107: Tax Refunds: Wrong Collections, Wrong Time.

What are the kinds of tax refunds recognized under the Philippine tax laws? Do the three types of refunds have different timelines for when you can file a claim?

This week's podcast is available on Spotify, Apple Podcasts, YouTube, Facebook, and the website.

Spotify: https://open.spotify.com/episode/6F3uTQ9UsdkldxQk4l59eK?si=euLZ0O2WRDGItlah9aJnag

Apple Podcasts: https://podcasts.apple.com/ph/podcast/supreme-court-ph-podcast/id1852172756?i=1000751884574

YouTube: https://youtu.be/9bUsoimDkqk

Facebook: https://www.facebook.com/share/v/1TwXuPkR8i/

SC website: http://sc.judiciary.gov.ph/podcasts/

25/02/2026

The (SC) has reiterated that search made after a lawful arrest extends to the surroundings within the immediate control of the accused and evidence obtained during such search is admissible even if they are not within the “plain view” of the arresting officers.

In a Decision penned by Associate Justice Ricardo R. Rosario, the SC’s First Division upheld the conviction of Jeryl Bautista for illegal possession of dangerous drugs under Republic Act No. 9165, or the 𝘊𝘰𝘮𝘱𝘳𝘦𝘩𝘦𝘯𝘴𝘪𝘷𝘦 𝘋𝘢𝘯𝘨𝘦𝘳𝘰𝘶𝘴 𝘋𝘳𝘶𝘨𝘴 𝘈𝘤𝘵 𝘰𝘧 2002, as amended.

During a buy-bust operation, a police officer posed as a buyer and received from Bautista 𝘴𝘩𝘢𝘣𝘶 in exchange for PHP 500. After the officer made a pre-arranged signal, the rest of the arresting team rushed to the place of the transaction.

Bautista was arrested and a representative from the Department of Justice, and two barangay kagawads arrived shortly after.

Subsequently, the officer searched Bautista and found three more sachets of suspected 𝘴𝘩𝘢𝘣𝘶 hidden inside a cellphone charger. The officer also found a cellphone, screwdriver, weighing scale, and marked money. The police then marked the four sachets, prepared an inventory of the seized items, and took photographs.

Bautista argued that the additional sachets should not be admitted as evidence because they were not within the plain view of the police officers when seized during his arrest.

The Regional Trial Court and the Court of Appeals both convicted Bautista of illegal possession of 𝘴𝘩𝘢𝘣𝘶.

The SC upheld Bautista’s conviction and rejected his argument. It explained that the plain view doctrine is not the only justification for a warrantless search, as the search could be done to a person who has just been lawfully arrested.

Searches and seizures generally require a warrant. If police perform a search or seize property without a valid warrant, any evidence obtained cannot be used in court and is considered inadmissible. However, there are recognized exceptions to this rule.

One of these is the plain view doctrine, which allows police officers to seize evidence in plain sight when: (1) the officer has a lawful reason to be in the place where the item is seen, (2) the discovery of the item is unplanned or incidental, and (3) it is immediately obvious that the item is connected to a crime or is illegal.

Another recognized exception is a warrantless search incident to a lawful arrest. To be valid, it must meet these conditions: (1) the accused is lawfully arrested, (2) the arresting officers subsequently made a warrantless search, (3) the search is limited to the person of the accused and the area within the accused’s immediate control, and (4) the search is performed at the place of the arrest.

In this case, Bautista was arrested during a buy-bust operation. He was frisked as part of the arrest. While the sachets hidden inside his cellphone charger were not in the officers’ plain view, the SC held that the warrantless search remained valid because it was done as part of a lawful arrest and the search extended to those that are within the immediate control of the accused at the time of the arrest.

To convict a person of illegal possession of dangerous drugs, the prosecution must prove that the accused had the drug, that the possession was not authorized by law, and that it was done knowingly and freely.

The SC found that all these elements were present. The search revealed three additional sachets of 𝘴𝘩𝘢𝘣𝘶 hidden inside a cellphone charger. Bautista could not explain why he had the drugs nor show any authority allowing him to possess them. His act of hiding the sachets inside the charger also showed his intent to keep them.

Bautista was sentenced to a maximum of 16 years in prison and ordered to pay a fine of PHP 300,000.

Read the full text of the press release at https://sc.judiciary.gov.ph/?p=161226

Read the full text of the Decision https://sc.judiciary.gov.ph/?p=161221

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

Yet, we are not blind to the reality that a person may be truly psychologically incapable for the other from the beginni...
13/02/2026

Yet, we are not blind to the reality that a person may be truly psychologically incapable for the other from the beginning. Should there be grave need to part for the reasons we have stated, courts can lead the way to make parting less bitter, minimize animosity, and make lives more forward-looking for those most affected. Parting is already a sorrow. It need not be more than what it already is.

TAN-ANDAL VS. ANDAL
G.R. No. 196359. May 11, 2021

13/02/2026

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