Canoy Law

Directions

Canoy Law Client-focused. Results-driven.

BIR TAX ASSESSMENT & PRESCRIPTIONQ: How many years does the BIR have to assess deficiency taxes?A: Generally, three (3) ...
09/10/2026

BIR TAX ASSESSMENT & PRESCRIPTION

Q: How many years does the BIR have to assess deficiency taxes?

A: Generally, three (3) years from the last day prescribed by law for filing the return or the date the return was actually filed, whichever is later, under Section 203 of the NIRC.

Q: When does the BIR have ten (10) years to assess taxes?

A: Under Section 222(a), the BIR may assess within ten (10) years from discovery in cases involving a false or fraudulent return with intent to evade tax, or failure to file a required return.

Q. Can the BIR extend the three-year prescriptive period?

A: Yes. Under Section 222(b), the period may be extended through a valid written agreement executed before the expiration of the applicable assessment period. The waiver must comply with the applicable legal requirements.

Q: What happens if the BIR issues an assessment after the prescriptive period?

A: The assessment is time-barred and may be challenged as invalid, unless a valid exception, extension, or suspension applies.

Q: How many days does a taxpayer have to protest a Final Assessment Notice (FAN)?

A: The taxpayer has 30 days from receipt of the FAN to file a written administrative protest under Section 228 of the NIRC. Failure to file a timely and valid protest causes the assessment to become final, executory, and demandable.

POLITICAL DYNASTY: Key Q&A on the Recent Supreme Court RulingQ: What does the 1987 Constitution provide on political dyn...
19/09/2026

POLITICAL DYNASTY: Key Q&A on the Recent Supreme Court Ruling

Q: What does the 1987 Constitution provide on political dynasties?

A: Article II, Section 26 mandates the State to prohibit political dynasties “as may be defined by law.”

Q: Does the Constitution itself define a political dynasty?

A: No. Congress must define its scope and parameters through legislation.

Q: What did the recent Supreme Court ruling hold?

A: The Supreme Court held that Congress has a mandatory constitutional duty to enact an anti-political dynasty law and that its 39-year failure to do so constitutes grave abuse of discretion.

Q: Does the ruling immediately prohibit all political dynasties?

A: No. The Court did not itself create a comprehensive definition or automatically disqualify members of political families. Congress must enact the implementing law.

Q: Can COMELEC independently disqualify candidates for belonging to a political dynasty?

A: No. COMELEC cannot create the substantive prohibition that Congress has yet to enact, although existing statutory anti-dynasty provisions remain enforceable.

Impeachment and Impeachable OfficersQ: What is impeachment?A: Impeachment is the constitutional process of removing cert...
11/07/2026

Impeachment and Impeachable Officers

Q: What is impeachment?

A: Impeachment is the constitutional process of removing certain high-ranking public officials from office for committing impeachable offenses. It is a political process, not a criminal proceeding.

Q: What is the purpose of impeachment?

A: To hold high public officials accountable and protect the public from officials who abuse their office or violate the Constitution.

Q: What are the impeachable offenses?

A: The impeachable offenses under the 1987 Constitution are:

1. Culpable violation of the Constitution
2. Treason
3. Bribery
4. Graft and corruption
5. Other high crimes
6. Betrayal of public trust

Q: Who are impeachable officers?

A: Under Article XI, Section 2 of the 1987 Constitution, the following are impeachable officers:

1. The President
2. The Vice President
3. Members of the Supreme Court
4. Members of the Constitutional Commissions:
a. Civil Service Commission
b. Commission on Elections
c. Commission on Audit
5. The Ombudsman

CRIMINAL LIABILITY OF CHILDREN Q: Who is exempt from criminal liability based on age?A: A child who was 15 years old or ...
28/06/2026

CRIMINAL LIABILITY OF CHILDREN

Q: Who is exempt from criminal liability based on age?

A: A child who was 15 years old or below when the offense was committed is exempt from criminal liability under Republic Act No. 9344.

Q: Does exemption from criminal liability mean that the child cannot be subjected to any intervention?

A: No. If a child 12 to 15 years old commits a serious offense or two or more non-serious offenses, the law requires the child’s placement in a Special Facility within a Bahay Pag-asa for rehabilitation and intervention. The objective is correction and reintegration rather than punishment.

Q: When may a child above 15 but below 18 years of age be held criminally liable?

A: Criminal liability attaches only if it is shown that the child acted with discernment, meaning the child understood that the act was wrong and appreciated its consequences. In the absence of discernment, the child remains exempt from criminal liability.

Q: How is discernment determined?

A: Discernment is determined from the totality of the circumstances. Courts consider factors such as the child’s conduct before, during, and after the offense, the manner in which the crime was carried out, attempts to evade detection or conceal evidence, and other circumstances demonstrating awareness of the wrongful nature of the act.

Q: What benefits are available to a child above 15 but below 18 who acted with discernment?

A: Although criminally liable, the child is entitled to the privileged mitigating circumstance of minority, which lowers the penalty by one degree under Article 68 of the Revised Penal Code. The child may also be eligible for the suspension of sentence and other rehabilitative measures provided under the Juvenile Justice and Welfare Act.

17/06/2026

The (SC) has suspended a lawyer for using vulgar words in a social media post.

In a Decision written by Associate Justice Jhosep Y. Lopez, the SC’s Second Division found Atty. Jesus Nicardo M. Falcis III guilty of simple misconduct and suspended him from the practice of law for one year.

The case arose from a Twitter post made by Atty. Falcis defending his brother, Nicko, against accusations related to a qualified theft complaint filed by Kris Aquino (Aquino):

“𝘠𝘶𝘯𝘨 𝘮𝘨𝘢 𝘣𝘪𝘢𝘴𝘦𝘥 𝘯𝘢 𝘥𝘪𝘭𝘢𝘸𝘢𝘯 𝘥𝘺𝘢𝘯, 𝘩𝘢𝘭𝘢𝘵𝘢 𝘬𝘢𝘺𝘰. 𝘚𝘢 𝘢𝘭𝘭𝘦𝘨𝘢𝘵𝘪𝘰𝘯𝘴 𝘯𝘪 𝘒𝘳𝘪𝘴, 𝘱𝘢𝘯𝘪𝘸𝘢𝘭𝘢𝘯𝘨 𝘱𝘢𝘯𝘪𝘸𝘢𝘭𝘢 𝘯𝘢 𝘬𝘢𝘺𝘰 𝘢𝘨𝘢𝘥. 𝘗𝘦𝘳𝘰 𝘴𝘢 𝘢𝘭𝘭𝘦𝘨𝘢𝘵𝘪𝘰𝘯𝘴 𝘯𝘢𝘮𝘪𝘯 𝘯𝘢 𝘴𝘩𝘦 𝘵𝘩𝘳𝘦𝘢𝘵𝘦𝘯𝘦𝘥 𝘮𝘺 𝘣𝘳𝘰𝘵𝘩𝘦𝘳, 𝘸𝘢𝘭𝘢 𝘢𝘬𝘰 𝘯𝘢𝘳𝘪𝘳𝘪𝘯𝘪𝘨 𝘴𝘢 𝘪𝘯𝘺𝘰? 𝘗𝘢𝘬𝘺𝘶 𝘬𝘢𝘺𝘰 𝘮𝘨𝘢 𝘨𝘢𝘨𝘰 𝘩𝘢𝘩𝘢 𝘤𝘩𝘦𝘤𝘬 𝘺𝘰𝘶𝘳 𝘤𝘰𝘨𝘯𝘪𝘵𝘪𝘷𝘦 𝘣𝘪𝘢𝘴𝘦𝘴.”

Jason Gene Baltao (Baltao), Aquino’s former business partner, filed a complaint against Atty. Falcis before the Integrated Bar of the Philippines (IBP) for conduct unbecoming of a lawyer.

Atty. Falcis argued that previous SC rulings held that the phrase “𝘱𝘶𝘵𝘢𝘯𝘨 𝘪𝘯𝘢” is often used to express anger or frustration, not to defame. He also claimed that lawyers are entitled to freedom of speech and expression.

The IBP found that Atty. Falcis violated the 𝘊𝘰𝘥𝘦 𝘰𝘧 𝘗𝘳𝘰𝘧𝘦𝘴𝘴𝘪𝘰𝘯𝘢𝘭 𝘙𝘦𝘴𝘱𝘰𝘯𝘴𝘪𝘣𝘪𝘭𝘪𝘵𝘺 𝘢𝘯𝘥 𝘈𝘤𝘤𝘰𝘶𝘯𝘵𝘢𝘣𝘪𝘭𝘪𝘵𝘺 (𝘊𝘗𝘙𝘈) by using offensive language and recommended a penalty of a fine and reprimand.

The SC agreed with the IBP’s findings but imposed a heavier penalty of suspension.

Under Canon II, Section 4 of the CPRA, lawyers must use dignified, gender-fair, child- and culturally-sensitive language in both their professional and personal dealings. They must not use abusive, offensive, or improper language, whether spoken or written, including on social media. Such conduct undermines the dignity of the legal profession.

Section 37 of the same Canon requires lawyers to ensure that their online posts—whether public or shared within a limited audience—uphold the dignity of the profession, protect it from disrepute, and maintain respect for the law.

Section 36 also requires lawyers to understand the benefits, risks, and ethical implications of using social media.

Ruling that Atty. Falcis failed to meet these standards, the SC stressed that he should have understood the risks and consequences of his statements on social media, including how they can spread widely, reach all kinds of audiences, and influence both lawyers and non-lawyers, including children.

The SC held that the lawyer’s oath and their duties and responsibilities serve as the limit of free speech for lawyers.

The SC also reminded lawyers of the nature of social media, which encompasses a wide audience and may not easily be restricted.

The SC explained that Atty. Falcis’ actions amounted to misconduct, defined as intentional wrongdoing or a deliberate violation of a rule or standard of behavior, whether work-related or not. It is considered simple misconduct if there is no corruption or clear intent to violate the law.

The SC increased the penalty from a fine to suspension due to Atty. Falcis’ prior administrative violations, including direct and indirect contempt, and the seriousness of his use of profane and offensive language.

Read the full text of the press release at https://sc.judiciary.gov.ph/?p=167468

Read the full text of the Decision https://sc.judiciary.gov.ph/?p=167448

Read the Concurring Opinion of Senior Associate Justice Marvic M.V.F. Leonen at https://sc.judiciary.gov.ph/?p=167455

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

Doctrine of Special Parental Authority and School Liability for Student SafetyQ: What is the doctrine of special parenta...
10/06/2026

Doctrine of Special Parental Authority and School Liability for Student Safety

Q: What is the doctrine of special parental authority?

A: The doctrine of special parental authority recognizes that schools, their administrators, and teachers exercise authority and responsibility over students while the latter are under their supervision, instruction, or custody. During such periods, the school assumes certain parental functions and duties to ensure the students' safety, discipline, and welfare.

Q: When does a school's special parental authority arise?

A: A school's secondary parental authority arises whenever students are under the school's supervision, instruction, or custody. This includes:

1. Classroom instruction;
2. School-sanctioned activities;
3. Educational tours and field trips;
4. Athletic events and competitions;
5. Student organization activities approved by the school; and
6. Other activities where students are under the control or supervision of school personnel.

The authority may extend beyond school premises if the activity is school-sponsored or supervised by the school.

Q: Does parental consent eliminate the school’s responsibility?

A: No.

Parental consent merely authorizes the student’s participation in the activity. It does not relieve the school of its continuing duty to exercise reasonable care, supervision, and diligence throughout the activity.

Q: What factors are considered in determining a school’s liability?

A: Courts commonly consider the following factors:

1. Whether the activity was officially sanctioned by the school;
2. The age, maturity, and circumstances of the students involved;
3. The adequacy of supervision provided;
4. Compliance with applicable school policies, regulations, and safety protocols;
5. Whether the risks were foreseeable;
6. The safety measures implemented before and during the activity;
7. The availability and adequacy of emergency response procedures; and
8. Whether the injury was caused by negligence or a failure to exercise reasonable care.

Adultery and ConcubinageQ: What is adultery?A: Adultery is committed by a married woman who has s*xual in*******se with ...
07/06/2026

Adultery and Concubinage

Q: What is adultery?

A: Adultery is committed by a married woman who has s*xual in*******se with a man who is not her husband. The man who knowingly has s*xual relations with a married woman may also be held liable as a co-accused.

Q: What are the elements of adultery?

A: The prosecution must prove:
1. The woman is legally married;
2. She had s*xual in*******se with a man other than her husband; and
3. The man knew that she was married.

Q: What is concubinage?

A: Concubinage is committed by a married man who:
1. Keeps a mistress in the conjugal dwelling;
2. Has s*xual in*******se with a woman not his wife under scandalous circumstances; or
3. Cohabits with a woman not his wife in another place.

Q: What are the elements of concubinage?

A: The prosecution must establish:
1. The man is legally married;
2. He committed any of the acts constituting concubinage; and
3. The offended party is his wife.

Q: Can the complaint be filed against only one of the offenders?

A: No. The offended spouse must include both guilty parties if both are alive, except when there is a legal reason preventing the inclusion of one of them.

Q: Can adultery or concubinage be prosecuted if the spouses are separated?

A: Yes. Mere separation does not dissolve the marriage. As long as the marriage remains legally valid, adultery or concubinage may still be committed.

05/06/2026

The (SC) has ruled that a spouse’s acts creating a hostile and intimidating environment for the other spouse, their children, and common children may constitute “grossly abusive conduct” under the 𝘍𝘢𝘮𝘪𝘭𝘺 𝘊𝘰𝘥𝘦 which serves as a ground for legal separation.

In a Decision written by Associate Justice Antonio T. Kho, Jr., the SC’s Second Division granted the petition for legal separation filed by a husband against his wife, after finding that her actions constituted grossly abusive conduct under Article 55(1) of the 𝘍𝘢𝘮𝘪𝘭𝘺 𝘊𝘰𝘥𝘦.

The couple married in 2003 and later had two children. To support their family, the wife started selling coffee, but they still faced financial hardships. The husband studied nursing with hopes of eventually relocating their family abroad. However, his plan to move abroad never materialized.

During the marriage, the husband claimed he faced various abusive behaviors from his wife. He reported that she controlled their finances and refused to provide financial help, even when he needed treatment for his toothache and was advised to get a root canal.

The husband also claimed that at a party, his wife told their friends she wanted to cut off his p***s because they were no longer having s*x. He also alleged that she shared stories about him with family and friends, often twisting the facts to make him look bad.

The husband also said that his wife refused marriage counseling, prohibited him from seeing his friends, manipulated their children to force him to provide more financial support, and maintained a controlling attitude throughout their marriage.

The Regional Trial Court (RTC) granted the petition for legal separation after finding that the wife’s behavior amounted to grossly abusive conduct. However, the Court of Appeals reversed the ruling, holding that their disagreements were ordinary marital disputes.

The SC affirmed the RTC defining acts constituting “grossly abusive conduct”, which is a ground for legal separation under Article 55(1) of the 𝘍𝘢𝘮𝘪𝘭𝘺 𝘊𝘰𝘥𝘦, to include those acts by a spouse that create a hostile and intimidating environment for the other spouse or the children.

The SC also stressed that courts must decide this issue on a case-by-case basis, based on the facts and evidence presented.

While the 𝘍𝘢𝘮𝘪𝘭𝘺 𝘊𝘰𝘥𝘦 does not allow absolute divorce, spouses may legally separate by order of a court without ending their marriage. Unlike a declaration that a marriage is void, a legal separation does not break the marital bond.

Among the grounds for legal separation under Article 55(1) of the 𝘍𝘢𝘮𝘪𝘭𝘺 𝘊𝘰𝘥𝘦 is repeated physical violence or grossly abusive conduct against the spouse, their common child, or the spouse’s child.

The SC added that this interpretation is consistent with the State’s constitutional duty to protect marriage as a basic social institution.

In this case, the SC found that the wife’s actions, taken together, created a hostile and intimidating environment for the husband. He was made to constantly follow her lead, and his efforts to fix the marriage through counseling and other interventions were unsuccessful. Witnesses also confirmed her controlling behavior, which supported the finding of a hostile home environment. Because of this, the SC ruled that the husband was justified in seeking reassignment to another province to distance himself from the situation at home.

The SC granted the legal separation and sent the case back to the RTC for the dissolution and division of the couple’s property. It also directed the RTC to decide on the custody and support of their children.

Read the full text of the press release at https://sc.judiciary.gov.ph/?p=166927

Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=164913

Read the Separate Concurring Opinion of Senior Associate Justice Marvic M.V.F. Leonen at https://sc.judiciary.gov.ph/?p=164917

Copying of this content is subject to the SC PIO’s Credit Attribution Policy.

05/06/2026

The has ruled that similarities in trademark or logo designs that may confuse purchasers prevent the registration of later marks, even if new words are added.

In a Decision written by Associate Justice Ramon Paul L. Hernando, the SC’s First Division granted Starwood Hotels & Resorts Worldwide, LLC’s (Starwood) consolidated petitions and reversed the Court of Appeals’ (CA) rulings allowing the registration of Oceanic Empire Limited’s (Oceanic) marks.

Oceanic filed to register the trademarks “𝐖 𝐆𝐋𝐎𝐁𝐀𝐋𝐂𝐄𝐍𝐓𝐄𝐑” and “𝐖 𝐅𝐈𝐅𝐓𝐇 𝐀𝐕𝐄𝐍𝐔𝐄” and had earlier secured registration for “𝐖 𝐓𝐎𝐖𝐄𝐑.”

Starwood, owner of several registered "𝐖” trademarks for hotels and entertainment services, opposed the applications and sought the cancellation of the “𝐖 𝐓𝐎𝐖𝐄𝐑,” arguing that Oceanic’s marks were confusingly similar to its trademarks.

Starwood argued that Oceanic would benefit from the popularity and reputation of its brand and that this would mislead the public into believing that Oceanic’s business was connected with Starwood.

Ruling in favor of Starwood, the SC explained that trademark protection prevents confusion of goods and businesses, and that only the likelihood, not actual proof, of confusion is required. Each case must be assessed based on the resemblance of the marks and the relatedness of the services.

Under the 𝗗𝗼𝗺𝗶𝗻𝗮𝗻𝗰𝘆 𝗧𝗲𝘀𝘁, emphasis is placed on the dominant or most striking features of the marks rather than on minor differences.

In this case, the SC ruled that "𝐖" is the dominant feature of both Starwood’s and Oceanic’s marks. While Starwood’s "𝐖" is registered as a word mark, the Court clarified that Starwood cannot claim the letter "𝐖," but only its distinct stylized version.

The Court stressed that purchasers would immediately notice the similarity between the parties’ "𝐖" marks. It held that minor textual differences do not change the fact that both use the same style, which looks visually similar.

The SC thus directed the Director of the Bureau of Trademarks to deny Oceanic’s application for registration of trademark, and to grant Starwood’s petition for cancellation of the “𝐖 𝐓𝐎𝐖𝐄𝐑” mark.

Read the full text of the Press Release at https://sc.judiciary.gov.ph/?p=166975.

Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=164983.

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

Address

Unit 621, 6F, The Highline, M. C. Briones Street , Bakilid
Mandaue City
6014

Opening Hours

Monday 9am - 6pm
Tuesday 8am - 5pm
Wednesday 8am - 5pm
Thursday 8am - 5pm
Friday 8am - 5pm

Website

Alerts

Be the first to know and let us send you an email when Canoy Law posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Shortcuts

Share

Category