ACOON Law Office

01/01/2026

16/11/2025

ACOON Law Office is honored to celebrate its 1st anniversary. We sincerely thank our valued clients for their confidence in our services. We look forward to continuing our commitment to integrity and excellence.

02/03/2025

ACOON Accounting and Law Office wishes our Muslim brothers and sisters on the start of the blessed month of Ramadan. May this holy month bring us spiritual fulfillment, inner peace and meaningful reflection. We honor your dedication to prayer, fasting, and charitable giving during this sacred time.

17/02/2025

The (SC) has reaffirmed that double jeopardy does not apply when the State is deprived of due process despite a previous acquittal.

In a Decision written by Associate Justice Ramon Paul L. Hernando, the SC’s First Division set aside the acquittal for perjury of Manuel T. Ubarra, Jr. (Ubarra), in his capacity as Vice President of CJH Development Corporation (CJH). The SC also and remanded the case to the Regional Trial Court (RTC) for further proceedings.

Atty. Arnel Paciano D. Casanova, then Chief Executive Officer of the Bases Conversion and Development Authority (BCDA), filed a case for perjury against Ubarra after the latter charged him with violating the Anti-Graft and Corrupt Practices Act, the Code of Conduct and Ethical Standards for Public Officials and Employees, and the Civil Service Decree.

The Metropolitan Trial Court found Ubarra guilty of perjury, but the RTC acquitted him, citing the absence of Casanova’s judicial affidavit in the case records transmitted to it. The Court of Appeals ruled that the RTC ignored key evidence and failed to give the prosecution a chance to address the missing affidavit.

Agreeing with the CA, the SC stated that the RTC prematurely acquitted Ubarra without a full review of the evidence. The RTC failed to allow the prosecution to explain or correct the missing affidavit, despite it being filed and admitted by the MeTC. This violated the State’s right to due process, rendering the judgment of acquittal invalid.

Read the full text of the Press Release at https://sc.judiciary.gov.ph/sc-double-jeopardy-does-not-apply-when-state-is-denied-due-process.

Read the full text of the Decision at https://sc.judiciary.gov.ph/249890-manuel-t-ubarra-jr-vs-people-of-the-philippines/.

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

17/02/2025

The has ruled that only the injured spouse – not the one who knowingly entered a bigamous marriage – can ask the court to nullify it.

In a Decision written by Associate Justice Ricardo R. Rosario, the Supreme Court En Banc denied a Filipina’s petition to declare her second marriage void for being bigamous.

The petitioner first married a Chinese national in Hong Kong and the Philippines. While working in Hong Kong, she had an affair with a Filipino whom she later married when she returned to the Philippines.

Her first husband later obtained a divorce in Hong Kong, which a Parañaque court recognized, effectively dissolving their marriage.

After 14 years, she separated from her second husband and sought to nullify their marriage, arguing that it was void for being bigamous. She also requested permission to remarry.

Denying her petition, the Supreme Court stated that only the aggrieved or innocent spouse from either marriage has the right to petition for the annulment of a second marriage. In this case, it was the petitioner’s first husband who held that right, but he lost it after obtaining a divorce. This right did not transfer to the petitioner, who is considered the guilty spouse.

Read the full text of the Press Release at https://sc.judiciary.gov.ph/sc-guilty-spouse-cannot-seek-nullity-of-bigamous-marriage/.

Read the full text of the Decision at https://sc.judiciary.gov.ph/g-r-259520/.

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

02/02/2025

Ang pagiging isang overseas Filipino worker (OFW) ay hindi hadlang para igawad ng korte ang parental authority at sole custody sa mga anak sa isang ina na nagtatrabaho sa ibang bansa.

Ito ang sinabi ng Second Division ng sa Desisyon na isinulat ni Associate Justice Jhosep Y. Lopez.

Bukod sa pagbigay ng sole custody sa ina, binigyan din ng Korte ng provisional custody ang lola ng mga bata na kasama nila sa bahay sa Pilipinas.

Sa isang petisyon, hiniling ng ama ng dalawang bata na maibalik sa kanya ang kustodiya ng mga bata dahil wala sa bansa ang kanilang ina. Hiwalay na ang mag-asawa.

Mula regional trial court, umabot sa Korte Suprema ang petisyon.

Pinagtibay ng Korte Suprema ang desisyon ng Court of Appeals na nagpasiya na ang ina ay hindi isang “absent” na magulang dahil lamang siya ay isang OFW. Sa paggawad ng custody, isinaalang-alang ng Korte ang best interest ng mga bata.

Sa kasong ito, bagamat nasa ibang bansa, nagawa pa rin ng ina na pangasiwaan at alagaan ang kanyang mga anak. Sinusubaybayan at nakipag-ugnayan siya sa mga bata sa pamamagitan ng CCTV sa bahay at nagpapadala rin siya ng pera buwan-buwan bilang suporta.

Sinabi ng Korte Suprema na hindi karapat-dapat ang ama dahil sa kanyang pag-iinom, paninigarilyo, at marahas na pag-uugali. Natuklasan din ng Korte Suprema na ang mga bata ay nasanay nang mamuhay kasama ang kanilang lola.

Basahin ang buong teksto ng press release sa https://sc.judiciary.gov.ph/sc-ofws-do-not-lose-parental-and-custody-rights-over-their-children/

Basahin ang buong teksto ng Desisyon sa https://sc.judiciary.gov.ph/266116/

29/01/2025

We would like to inform you that ACOON Law Office will be close today (January 30, 2025).

29/01/2025

The (SC) has ruled that foreign currency deposit accounts are exempt from estate tax under Republic Act No. 6426 (RA 6426), also known as the 𝘍𝘰𝘳𝘦𝘪𝘨𝘯 𝘊𝘶𝘳𝘳𝘦𝘯𝘤𝘺 𝘋𝘦𝘱𝘰𝘴𝘪𝘵 𝘈𝘤𝘵 𝘰𝘧 𝘵𝘩𝘦 𝘗𝘩𝘪𝘭𝘪𝘱𝘱𝘪𝘯𝘦𝘴.

In a Decision penned by Associate Justice Ramon Paul L. Hernando, the SC’s First Division upheld the claim for an estate tax refund filed by the estate of Charles Marvin Romig (Charles), an American national who was a resident of Puerto Galera, Oriental Mindoro.

Charles passed away in 2011 without leaving a will. His sole heir, Maricel Narciso Romig (Maricel), transferred ownership of his properties to herself, including a dollar deposit account, through an Affidavit of Self-Adjudication.

Maricel initially excluded the dollar deposit account from the estate tax computation but later paid an additional PHP 4.56 million to cover it. Subsequently, she sought a refund, arguing that foreign currency deposit accounts are exempt from estate tax under Section 6 of RA 6426.

The Commission on Internal Revenue denied her claim, asserting that the tax exemption over dollar deposit accounts was revoked by the 1997 𝘕𝘢𝘵𝘪𝘰𝘯𝘢𝘭 𝘐𝘯𝘵𝘦𝘳𝘯𝘢𝘭 𝘙𝘦𝘷𝘦𝘯𝘶𝘦 𝘊𝘰𝘥𝘦 (NIRC). However, the Court of Tax Appeals (CTA) ruled in Maricel’s favor.

Affirming the CTA, the SC emphasized that the NIRC, a general tax law, did not expressly repeal the specific tax exemption granted by RA 6426, a special law. The Court clarified that a general law cannot override or revoke a special law without a clear and explicit repeal provision.

Read the full text of the Press Release at https://sc.judiciary.gov.ph/sc-foreign-deposit-accounts-exempt-from-estate-tax/

Read the full text of the Decision at https://sc.judiciary.gov.ph/262092-commissioner-of-internal-revenue-vs-estate-of-mr-charles-marvin-romig-represented-by-its-sole-heir-mrs-maricel-narciso-romig/

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

18/01/2025

Hassle to process your title?
A lot of documents and requirements to submit?

No worries ACOON ACCOUNTING AND LAW OFFICE is at your service.

We provide a hassle-free land transfer and titling assistance for your property.

Go message us now!

Our services:

☑️Land Title Transfer
☑️ Transfer of Tax Declaration
☑️Extrajudicial Settlement
☑️Cancellation of Real Estate Mortgage Annotation/ Adverse Claim
☑️Reconstitution/ Replacement of Titles
☑️Upgrading to Electronic Title
☑️Securing Certified True Copy of Title or
☑️Tax Declaration
☑️Verification of Titles
☑️Transfer of Tax Declaration

For more details, contact us at:
📧 [email protected]
📞 0945-113-4877
🖥 fb.com/acoonacctgandlaw/
📍2/F Nisce Market Central
Gov. Ortega St. cor. P. Burgos St.
Barangay III, San Fernando City
La Union, Philippines

08/01/2025

The Supreme Court (SC) En Banc has approved the Rule on Family Mediation (Rule) in a resolution dated November 5, 2024 in A.M. No. 24-02-06-SC. This initiative aims to address the emerging need for family mediation, both domestic and international, enhance the efficiency of family courts, reduce court backlogs, and promote the best interests of the child. The Rule also introduces innovations in dealing with family cases.

The Rule describes family mediation as a process in which a mediator, acting as an impartial third party, facilitates the resolution of family disputes and helps the parties in reaching voluntary agreements.

Family mediation, a non-adversarial process, should include children and give them a chance to share their thoughts on issues that impact them. The process must focus on what is best for the child and the family.

The Rule is limited to suits between spouses; parents and children; other ascendants and descendants; siblings; relatives within the fourth civil degree of consanguinity (by blood) or affinity (by marriage); and parties in a common-law, dating or sexual relationship, former or present.

The Rule took effect 15 calendar days after publication. It was published in a newspaper of general circulation on December 14, 2024.

Following the Rule’s approval, the Committee, together with the Philippine Judicial Academy, shall prepare for the Application, Training, and Accreditation of Family Mediators.

Read the full text of the Press Release: https://sc.judiciary.gov.ph/sc-approves-rule-on-family-mediation/

Read the full text of the Resolution: https://sc.judiciary.gov.ph/24-02-06-sc-the-rule-on-family-mediation/



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

07/01/2025

📢 ATTENTION!

It's time for Business Renewal!
Avoid the Hassle!
Effortless! Business Permit Renewal for 2025.

ACOON Accounting and Law Office offers the following Business Registration Services:
✔️DTI Registration
✔️SEC Registration
✔️Business Permit
✔️PCAB Accreditation
✔️PHILGEPS Accreditation
✔️BIR Registration

For more details, contact us at:
📧 [email protected]
📞 0945-113-4877
🖥 fb.com/acoonacctgandlaw/
📍2/F Nisce Market Central
Gov. Ortega St. cor. P. Burgos St.
Barangay III, San Fernando City
La Union, Philippines

07/01/2025

The Supreme Court has upheld Sections 6 and 29 of Republic Act No. 9136, or the 𝘌𝘭𝘦𝘤𝘵𝘳𝘪𝘤 𝘗𝘰𝘸𝘦𝘳 𝘐𝘯𝘥𝘶𝘴𝘵𝘳𝘺 𝘙𝘦𝘧𝘰𝘳𝘮 𝘈𝘤𝘵 (𝘌𝘗𝘐𝘙𝘈), stating that electricity generation and supply are not public utility operations but are still subject to the regulation of the Energy Regulatory Commission (ERC).

In the same Resolution, the Court 𝘌𝘯 𝘉𝘢𝘯𝘤 also upheld Sections 34 and 43(b)(ii) of the law empowering the ERC to fix and approve the universal charge imposed on electricity end-users, and Section 43(f), which gives the ERC the power to fix charges to allow distribution utilities to recover their losses.

Fernando Hicap (Hicap) and others filed a petition before the Court challenging the constitutionality of the EPIRA provisions. This came after the ERC authorized Manila Electric Company (MERALCO) to recover its generation costs from consumers on a staggered basis. Hicap, et al. argued that the generation and supply sectors of the electric power industry are not public utilities and thus, not subject to ERC’s regulation.

The Court ruled that to be considered a public utility, a business must provide a service essential to the general public.

Power generation and supply companies are not public utilities because they offer their services to limited customers and do not deal directly with the general public.

However, they remain under government regulation because the EPIRA expressly provides safeguards against abuse or irregular activity, such as the requirement on these companies to secure from the ERC a certificate of compliance, among other regulations.

Read the full text of the press release at: https://sc.judiciary.gov.ph/sc-electricity-generation-and-supply-not-public-utility-operations-but-still-subject-to-erc-regulation/

Read the full text of the Decision at: https://sc.judiciary.gov.ph/210334-rep-fernando-l-hicap-et-al-vs-the-energy-regulatory-commission-et-al/



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