DC Law Partners and Affiliates

DC Law Partners and Affiliates ๐˜ผ๐™˜๐™˜๐™š๐™จ๐™จ๐™ž๐™—๐™ก๐™š ๐™ฉ๐™๐™ง๐™ค๐™ช๐™œ๐™ ๐™๐˜ฝ ๐™ˆ๐™š๐™จ๐™จ๐™š๐™ฃ๐™œ๐™š๐™ง.
๐—Ÿ๐—ฎ๐˜„, ๐—”๐—ฐ๐—ฐ๐—ผ๐˜‚๐—ป๐˜๐—ถ๐—ป๐—ด & ๐—–๐—ผ๐—ป๐˜€๐˜‚๐—น๐˜๐—ฎ๐—ป๐—ฐ๐˜†.
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The ๐•ฏ๐•ฎ ๐•ท๐–†๐–œ ๐•ฑ๐–Ž๐–—๐–’ (๐ƒ๐‚ ๐‹๐š๐ฐ ๐๐š๐ซ๐ญ๐ง๐ž๐ซ๐ฌ ๐š๐ง๐ ๐€๐Ÿ๐Ÿ๐ข๐ฅ๐ข๐š๐ญ๐ž๐ฌ) is a multidisciplinary professional services firm located in Digos City, Davao del Sur, Philippines. We specialize in the vital intersection of legal, accounting, and consultancy services. Our firm is dedicated to handling sensitive personal cases, offering robust representation in civil litigation, family law, and criminal defense to protect the ri

ghts and interests of individuals. Beyond personal advocacy, we also provide legal expertise paired with financial precision. Through strategic guidance, we help clients navigate complex regulatory requirements and business growth. By combining these services with notarial work, financial reporting, and taxation advisory, DC Law provides a comprehensive support system for both private citizens and local entrepreneurs navigating the Philippine legal system.

20/03/2026

๐—˜๐—ถ๐—ฑ ๐— ๐˜‚๐—ฏ๐—ฎ๐—ฟ๐—ฎ๐—ธ! โ˜ช๏ธ

From all of us at DC Law, we wish our Muslim brothers and sisters a blessed and joyous Eid.

19/02/2026

๐™Ž๐™ฉ๐™–๐™ฎ ๐™™๐™ง๐™ฎ ๐™–๐™ฃ๐™™ ๐™ ๐™š๐™š๐™ฅ ๐™จ๐™–๐™›๐™š, ๐™š๐™ซ๐™š๐™ง๐™ฎ๐™ค๐™ฃ๐™š!

In light of the heavy rains and scattered thunderstorms, DC Law reminds everyone to prioritize safety.

17/02/2026

๐™‚๐™ค๐™ฃ๐™œ ๐™“๐™ž ๐™๐™– ๐˜พ๐™–๐™ž! ๐Ÿงง

โ€‹Celebrating new beginnings and continued prosperity with our clients and partners. Best wishes from the team at DC Law Partners and Affiliates.

14/02/2026

๐—›๐—ฎ๐—ฝ๐—ฝ๐˜† ๐—ฉ๐—ฎ๐—น๐—ฒ๐—ป๐˜๐—ถ๐—ป๐—ฒ๐˜€ ๐——๐—ฎ๐˜†! ๐ŸŒน

Wishing you all a wonderful Valentineโ€™s Day! May your day be as bright as the hearts on our feed. ๐Ÿ’Œ

The   (SC) has ruled that same-sex couples who live together may be recognized as co-owners of property under Article 14...
14/02/2026

The (SC) has ruled that same-sex couples who live together may be recognized as co-owners of property under Article 148 of the ๐˜๐˜ข๐˜ฎ๐˜ช๐˜ญ๐˜บ ๐˜Š๐˜ฐ๐˜ฅ๐˜ฆ, provided there is proof of actual contribution.

The (SC) has ruled that same-sex couples who live together may be recognized as co-owners of property under Article 148 of the ๐˜๐˜ข๐˜ฎ๐˜ช๐˜ญ๐˜บ ๐˜Š๐˜ฐ๐˜ฅ๐˜ฆ, provided there is proof of actual contribution.

In a Decision written by Associate Justice Jhosep Y. Lopez, the SCโ€™s Second Division granted a womanโ€™s complaint for partition of property and recognized her as a co-owner of the house and lot she shared with her same-sex partner.

Article 148 of the ๐˜๐˜ข๐˜ฎ๐˜ช๐˜ญ๐˜บ ๐˜Š๐˜ฐ๐˜ฅ๐˜ฆ governs the property relations of couples who are living together but cannot legally marry, acknowledging co-ownership based on their actual contributions.

The two women lived together as a couple. A year into their relationship, they purchased a house and lot, and agreed to register the property in one partnerโ€™s name to facilitate banking transactions.

Upon separation, they agreed to sell the property and divide the proceeds equally. One partner signed an ๐˜ˆ๐˜ค๐˜ฌ๐˜ฏ๐˜ฐ๐˜ธ๐˜ญ๐˜ฆ๐˜ฅ๐˜จ๐˜ฎ๐˜ฆ๐˜ฏ๐˜ต stating that the other had paid about 50% of the purchase and renovation costs.

However, she later refused to sell the property and denied that her former partner was a co-owner.

To protect her interest, the former partner annotated an adverse claim on the title and demanded partition of the property. When this failed, she filed a case for partition of real estate and damages, relying on the ๐˜ˆ๐˜ค๐˜ฌ๐˜ฏ๐˜ฐ๐˜ธ๐˜ญ๐˜ฆ๐˜ฅ๐˜จ๐˜ฎ๐˜ฆ๐˜ฏ๐˜ต as proof of co-ownership.

The SC granted the complaint for partition of real estate, as it clarified the provisions in the ๐˜๐˜ข๐˜ฎ๐˜ช๐˜ญ๐˜บ ๐˜Š๐˜ฐ๐˜ฅ๐˜ฆ governing the property relations of unmarried couples living together.

Article 147 applies to unmarried couples who may legally marry. Property acquired during their cohabitation is presumed jointly owned.

Article 148, on the other hand, applies to couples who are not permitted to marry. Only properties obtained through actual contribution are considered common property.

Since the ๐˜๐˜ข๐˜ฎ๐˜ช๐˜ญ๐˜บ ๐˜Š๐˜ฐ๐˜ฅ๐˜ฆ only allows marriage between a man and a woman, the SC held that same-sex couples necessarily fall under Article 148.

Here, the SC found that the signed ๐˜ˆ๐˜ค๐˜ฌ๐˜ฏ๐˜ฐ๐˜ธ๐˜ญ๐˜ฆ๐˜ฅ๐˜จ๐˜ฎ๐˜ฆ๐˜ฏ๐˜ต, where one partner admitted that the other paid about half of the property costs, was a binding admission and sufficient proof of actual contribution. This established co-ownership.

Read the full text of the press release at https://sc.judiciary.gov.ph/?p=160462.

Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=160431.

Read the Concurring Opinion of Senior Associate Justice Marvic M.V.F. Leonen at https://sc.judiciary.gov.ph/?p=160444.

Read the Concurrence of Associate Justice Amy C. Lazaro-Javier at https://sc.judiciary.gov.ph/?p=160439.

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

SC RECOGNIZES CO-OWNERSHIP OF PROPERTY IN SAME-SEX RELATIONSHIP.
10/02/2026

SC RECOGNIZES CO-OWNERSHIP OF PROPERTY IN SAME-SEX RELATIONSHIP.

31/01/2026

The (SC) has dismissed an adultery case filed by the representative of a married man, reiterating that only the offended spouse may file the complaint.

In a Decision written by Associate Justice Antonio T. Kho, Jr., the SCโ€™s Second Division dismissed the adultery charge filed by Jin Chiba, through a representative, against his wife, Aurel Ann Chua-Chiba and her co-accused Michael Llona. SC reversed the ruling of the Regional Trial Court (RTC), which had ordered the reinstatement of the adultery case against Aurel and Michael.

Aurelโ€™s husband, Jin, through his representative, filed a complaint for adultery and grave threats against the two.

The Metropolitan Trial Court (MeTC) dismissed the adultery charge, citing that only the offended spouse can initiate it.

The RTC overturned the MeTCโ€™s decision, confirming that the filing met legal standards because Jinโ€™s complaint-affidavit was actually attached to the complaint submitted by his representative.

The SC disagreed and reiterated that adultery is a private crime that may be prosecuted only upon a complaint filed by the offended spouse, citing Rule 110, Section 5, of the ๐˜™๐˜ฆ๐˜ท๐˜ช๐˜ด๐˜ฆ๐˜ฅ ๐˜™๐˜ถ๐˜ญ๐˜ฆ๐˜ด ๐˜ฐ๐˜ง ๐˜Š๐˜ณ๐˜ช๐˜ฎ๐˜ช๐˜ฏ๐˜ข๐˜ญ ๐˜—๐˜ณ๐˜ฐ๐˜ค๐˜ฆ๐˜ฅ๐˜ถ๐˜ณ๐˜ฆ and Article 344 of the ๐˜™๐˜ฆ๐˜ท๐˜ช๐˜ด๐˜ฆ๐˜ฅ ๐˜—๐˜ฆ๐˜ฏ๐˜ข๐˜ญ ๐˜Š๐˜ฐ๐˜ฅ๐˜ฆ (RPC).

The SC explained that this requirement exists โ€œout of consideration for the aggrieved party who might prefer to suffer the outrage in silence rather than go through the scandal of a public trial.โ€ The law allows the offended spouse to decide whether to bring the matter to court or handle it privately.

In this case, the complaint for adultery was not initiated by the offended spouse but by his representative. Although Jin submitted his own complaint-affidavit, it was only included as an annex to his representativeโ€™s complaint.

Because there is failure to meet the requirement under the ๐˜™๐˜ฆ๐˜ท๐˜ช๐˜ด๐˜ฆ๐˜ฅ ๐˜™๐˜ถ๐˜ญ๐˜ฆ๐˜ด ๐˜ฐ๐˜ง ๐˜Š๐˜ณ๐˜ช๐˜ฎ๐˜ช๐˜ฏ๐˜ข๐˜ญ ๐˜—๐˜ณ๐˜ฐ๐˜ค๐˜ฆ๐˜ฅ๐˜ถ๐˜ณ๐˜ฆ and the RPC, the SC held that no valid complaint was filed and dismissed the case.

Read the full text of the press release at https://sc.judiciary.gov.ph/?p=159759

Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=159743

Read the Concurring Opinion of Senior Associate Justice Marvic M.V.F. Leonen at https://sc.judiciary.gov.ph/?p=159748

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

31/01/2026

By a unanimous vote of all those participating, the (SC) En Banc, denied with finality the Motion for Reconsideration filed by the House of Representatives, which sought to reverse the Courtโ€™s July 25, 2025 Decision that declared the Articles of Impeachment against Vice President Sara Z. Duterte unconstitutional.

It affirmed that the fourth impeachment complaint transmitted to the Senate on February 5, 2025 was already barred by Article XI, Section 3, subsection (5) of the Constitution. Associate Justice Alfredo Benjamin Caguioa took no part. Associate Justice Maria Filomena Singh was on leave.

The SC clarified the following points:

First, the first three impeachment complaints filed in accordance with the first mode of initiating an impeachment, that is Article XI, Section 3, subsection (2), were not placed in the Order of Business within the required 10 session days.

"Session days" as used in Article XI, Section 3, subsection (2) or for purposes of the first mode of initiating an impeachment complaint does not mean legislative session days. A session day for purposes of Article XI in the Constitution was given its plain and ordinary sense, which the Court interprets to mean a calendar day in which the House of Representatives holds a session.

Second, the SC reiterated Gutierrez v. House of Representatives. However, it further elaborated that an impeachment complaint filed in accordance with the first mode of impeachment, Article XI, Section 3, subsection (2), is deemed initiated for purposes of the one-year bar in Article XI, Section 3, subsection (5) when:

(a) a properly verified and endorsed impeachment complaint is referred to the Committee on Justice;

(b) a properly verified and endorsed impeachment complaint is not placed in the Order of Business of the House of Representatives within 10 session days, or referred to the Committee on Justice after it has been put in the Order of Business within three session days as required by Article XI, Section 3, subsection (2) of the Constitution; or

(c) no Articles of Impeachment are transmitted to the Senate before the House of Representatives adjourns sine die. This means that the initiation of an impeachment complaint must occur during the term of Congress.

Third, the SC affirmed the power of the House of Representatives to promulgate its own Rules on Impeachment. However, it clarified that Section 2 of the House Rules, as it is currently worded, requires the referral to the Committee on Justice even when filed through the second mode. The second mode is provided in Article XI, Section 3, subsection (4) of the Constitution, where the endorsement of at least one-third of the members of the House of Representatives would be sufficient to transmit the Articles of Impeachment.

In view of the current wording of Section 2 of the Rules on Impeachment as drafted and promulgated by the House of Representatives in its 19th and 20th Congress, the House mayโ€”optionally upon its own prerogativeโ€”refer an impeachment complaint already endorsed by at least one-third of all its members to the Committee on Justice only for the following purposes:

(1) to ensure that the endorsement of the members of the House is verified;

(2) to confirm that the evidence supporting the grounds in the complaint exists, and that every member of the House has been given a copy of the complaint, as well as the evidence supporting it; and

(3) to respect the Committeeโ€™s prerogative to consolidate different formulations of the complaint, if any, so that only one complaint is endorsed to the plenary for transmittal to the Senate.

The SC observed that there is a fundamental difference between the first and second modes of initiating impeachment complaints. Thus, Article XI, Section 3, subsections (2) and (3) cover the first mode of initiating an impeachment complaint while Article XI, Section 3, subsection (4) covers the second mode of initiating an impeachment complaint.

In the first mode, as contemplated under subsections (2) and (3), impeachment is initiated through the regular and deliberative process in the House of Representatives. A verified complaint may be filed either by a member of the House or by a private citizen with the endorsement of a member. Upon filing, the complaint is referred to the House Committee on Justice, which evaluates its sufficiency in form and substance and conducts the appropriate hearings. Only after favorable committee action does the impeachment process proceed further. This mode therefore emphasizes institutional screening and committee review.

By contrast, subsection (4) introduces an alternative and more direct mechanism for initiating impeachment. Under this provision, a verified complaint or resolution of impeachment signed by at least one-third of all the members of the House of Representatives immediately initiates impeachment proceedings.

These provisions reflect a deliberate constitutional design; subsections (2) and (3) provide a structured and committee-directed approach, while subsection (4) allows a streamlined initiation when a sufficient level of consensus already exists.โ€

Fourth, the Court affirmed that due process of law applies to the impeachment process. It stated that:

โ€œThe phrase โ€˜right to life, liberty, or propertyโ€™ should not be read with undue literalism. It must be accorded reasonable flexibility to achieve its intent of protecting inherent and inalienable rights that could not have been exhaustively articulated at the time of its framing. The due process clause embodies the fundamental constitutional commitment to reasonableness, fairness, and non-arbitrariness. It envisions that we cannot have a true democratic and republican/representative state that is arbitrary and unfair.โ€

However, due process as it applies to the impeachment process is sui generis or a class of its own. Full-blown trial happens at the Senate. At least for the second mode of initiating an impeachment complaint, it only requires:

One. The grounds invoked in the complaint or resolution are those contained in Article XI, Section 2 of the Constitution.

Two. The procedure is governed by the Rules on Impeachment promulgated by the House of Representatives prior to any filing of any impeachment complaint.

Three. As already provided by the current House Rules on Impeachment, all endorsing members should have been given a copy of the complaint and all its supporting evidence.

The Court also noted that the transmittal of the Articles of Impeachment should be done in a plenary session of the House of Representatives, providing all the members of the House of Representatives with full copies of the complaint and its accompanying evidence mentioned in Rule IV, Section 14 of the House Rules on Impeachment.

Transmittal to the Senate, however, requires only a vote of one-third of its members for the first mode of initiating a complaint, or proof of the endorsement of a complaint by one-third of its members for the second mode.

Fifth, the operative fact doctrine cannot be invoked by the party directly responsible in the commission of an unconstitutional act. Thus, it does not apply in this case.

Finally, the Court noted all the motions for intervention and pleadings filed by individuals who were not parties to the case.

The Resolution is immediately executory upon digital service on all parties.

No further pleadings will be allowed.

Read the full text of the Press Briefer at https://sc.judiciary.gov.ph/?p=159965

Read the full text of the Resolution at https://sc.judiciary.gov.ph/278353-278359-sara-z-duterte-vs-house-of-representatives-et-al-atty-israelito-p-torreon-et-al-vs-house-of-representatives-et-al/

Read the Separate Concurring Opinion of Associate Justice Ramon Paul L. Hernando at https://sc.judiciary.gov.ph/278353-278359-separate-concurring-opinion-justice-ramon-paul-l-hernando-2/

Read the Separate Concurring Opinion of Associate Justice Henri Jean Paul B. Inting at https://sc.judiciary.gov.ph/278353-278359-separate-concurring-opinion-justice-henri-jean-paul-b-inting-2/

Read the Separate Concurring Opinion of Associate Justice Ricardo R. Rosario at https://sc.judiciary.gov.ph/278353-278359-separate-concurring-opinion-justice-ricardo-r-rosario/

Read the Separate Opinion of Associate Justice Amy C. Lazaro-Javier at https://sc.judiciary.gov.ph/278353-278359-separate-opinion-justice-amy-c-lazaro-javier/

Read the Separate Opinion of Associate Justice Raul B. Villanueva at https://sc.judiciary.gov.ph/278353-278359-separate-opinion-justice-raul-b-villanueva/

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

BIR Tax DeadlinesDeadlines which fall on Weekends, Holidays and Non-Working days shall automatically be moved to the nex...
31/01/2026

BIR Tax Deadlines

Deadlines which fall on Weekends, Holidays and Non-Working days shall automatically be moved to the next working day.

๐—•๐—œ๐—ฅ ๐—น๐—ถ๐—ณ๐˜๐˜€ ๐—ฎ๐˜‚๐—ฑ๐—ถ๐˜ ๐˜€๐˜‚๐˜€๐—ฝ๐—ฒ๐—ป๐˜€๐—ถ๐—ผ๐—ป, ๐—ฟ๐—ฒ๐—ณ๐—ผ๐—ฟ๐—บ๐—ฒ๐—ฑ ๐—ฎ๐˜‚๐—ฑ๐—ถ๐˜ ๐—ฝ๐—ฟ๐—ผ๐—ด๐—ฟ๐—ฎ๐—บ ๐—น๐—ฎ๐˜‚๐—ป๐—ฐ๐—ต๐—ฒ๐—ฑ.
27/01/2026

๐—•๐—œ๐—ฅ ๐—น๐—ถ๐—ณ๐˜๐˜€ ๐—ฎ๐˜‚๐—ฑ๐—ถ๐˜ ๐˜€๐˜‚๐˜€๐—ฝ๐—ฒ๐—ป๐˜€๐—ถ๐—ผ๐—ป, ๐—ฟ๐—ฒ๐—ณ๐—ผ๐—ฟ๐—บ๐—ฒ๐—ฑ ๐—ฎ๐˜‚๐—ฑ๐—ถ๐˜ ๐—ฝ๐—ฟ๐—ผ๐—ด๐—ฟ๐—ฎ๐—บ ๐—น๐—ฎ๐˜‚๐—ป๐—ฐ๐—ต๐—ฒ๐—ฑ.

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