5. Prescriptive Period, Prosecution of Offenses, Manual for DOJ Prosecutor

A. How Computed and Interrupted

1. For an offense penalized under the Revised Penal Code. The period of prescription commences to run from the day on which the crime was discovered by the offended party, the authorities, or their agents, and shall be interrupted:

a. by filing of the complaint with the Office of the Provincial/City Prosecutor (Sec. 1 (b), par. 2, Rule 110, supra.); or with the Office of the Ombudsman (Llenes v. Dicdican, 260 SCRA 207 [1996] or

b. by the filling of the Complaint/Information with the court even if the court cannot try the case on its merit because of lack of jurisdiction (People v. Enrile, 160 SCRA 700).

2. For an offense covered by the Revised Rules on Summary Procedure (which is not violation of a municipal ordinance or special law such as reckless imprudence resulting in slight physical injuries), the period of prescription is interrupted only by the filing of the Complaint or Information in the prosecutor’s office(People v. Cuaresma,172 SCRA 415 [1989). The prescription of an offense filed before the Prosecutor or Ombudsman shall commence to run again when proceedings terminate; while the prescription of an offense filed in court starts to run again when proceedings terminate without the accused being convicted or acquitted or are unjustifiably stopped for any reason not imputable to the accused (Art. 91, Revised Penal Code).

3. For violation of a special law of ordinance. The period of prescription shall commence to run from the day of the commission of the violation, and if the same is not known at the time, from the discovery and the institution of judicial proceedings for its investigation and punishment. The prescription shall be interrupted only by the filing of the Complaint or Information in court and shall begin to run again if the proceedings are dismissed for reasons not constituting double jeopardy (Sec. 2, Act. No. 3326, as amended). Prescription shall not run when the offender is absent from the country (Art. 91, par. 2, Act. No. 3326, as amended). In case where the imposable penalty is imprisonment and/or a fine, the greater penalty shall be the basis for the computation of prescription.

4. For cases falling within the jurisdiction of the Katarungan Pambarangay. The period of prescription is likewise interrupted by the filing of the complaint with the punong barangay, but shall not resume to run again upon receipt by the complainant of the certificate of repudiation or of the certification to file action issued by the lupon or pangkat secretary; Provided, however, That such interruption shall not exceed sixty (60) days from the filing of the complaint with the punong barangay. Prescription shall not run when the offender is absent from the country.

B. RELEVANT JURISPRUDENCE

1. A petition for a change of venue of the preliminary investigation should be addressed to the Secretary of Justice who has control and supervision over the conduct of a preliminary investigation which is a function of the Executive Department and not the Judiciary (Larranaga v. C.A., 287 SCRA 581).

2. Where the crime for violation of PD 532 (Anti-Piracy and Anti-Highway Robbery Law of 1974) was committed aboard a jeepney, the criminal action may be instituted in the court of any municipality or territory where the vehicle passed during the trip including the place of departure and arrival (People v. Panlilio, 255 SCRA 503).

3. Where the transport of cigarettes commenced out of Clark Airbase and continued when the goods pushed through Valenzuela, Bulacan until they were seized in Quezon City, the courts in any of these places had jurisdiction over the offenses (Co Kiat v. C.A., 187 SCRA 5 [1990]).

4. The Supreme Court ruled in the case of People v. Esperanza, G.R. Nos. 139217-24, June 27, 2003, the allegation that “Irma is Nelson’s niece” is not specific enough to satisfy the special qualifying circumstances of relationship. If the offender is merely relation – not a parent, ascendant, step-parent, guardian or common-law spouse of the mother of the victim – the specific relationship must be alleged in the Information, i.e., that he is a “relative by consanguinity or affinity [as the case may be] within the third civil degree.”

5. In the preparation of the Information in case of qualified rape, the attendant circumstances provided for under Sec. 11 of RA 7659 must be stated with particularity. Not only the qualifying but and the aggravating circumstances must not only be proved but it must also be alleged; otherwise, it should not be considered. (Catiis v. C.A., GR No. 153979, February 09, 2006.).

6. The exact age of the victim at the time of the commission of the offense must be stated in the Information. (People v. Arillas, GR No. 130593, June 19, 2000.).

7. Where the Informations state that the offense wad committed with the aggravating circumstances of insult or in disregard of the respect due the offending party on account of the fact that the accused is the father of the complainant, said Informations properly pleaded the special circumstances of relationship of father and daughter that would enable a “person of sufficient understanding” to know what offense is intended to be charged (People v. Alarcon, 310 SCRA 729).

8. An aggravating circumstances, whether ordinary or qualifying, should entitle the offended party to an award of exemplary damages within the context of Article 2230 of the New Civil Code even if the Information or criminal Complaint had not alleged said circumstances as required by the Rule (People v. Victor, G.R. No. 127904, December 05, 2002).

9. The court gave fair warning to prosecutors that they must prepare well crafted Informations that alleged the circumstances qualifying and aggravating the crime charged; otherwise, the same will not be considered by the court in determining the proper penalty (People v. Rodolfo Oling Madraga, January 20,2003). The words “aggravating/qualifying”, “qualifying”, “qualified by”, “aggravating” or “aggravated by” need not be expressedly stated as long as the particular attendant circumstances are specified in the Information. (People v. Aquino, 386 SCRA 39 [20002] as reiterated in People v. Paulino, 386 SCRA 391 [2002] and People v. Garin, 432 SCRA 394 [2004]). 

10. When conspiracy is charged as a mode in the commission of a crime, the allegation in the Information should allege, thus: a) by the use of the word “conpiracy” or its derivatives or synonyms, such as confederate, connive, collude, etc. or b) the allegations of basic facts constituting the conspiracy in a manner that a person of common understanding would know what is intended, and with such precision would enable the accused to competently enter a plea to a subsequent indictment based on the same facts (Estrada v. Sandiganbayan, GR No. 148965, February 26, 2002). 

11. Allegations prevail over designation of the offense in the Information for condition of the accused who may therefore be convicted  of a crime more serious in that named in the title or preliminary part if such crime is covered by the alleged in the body of the Information and its commission is established by the evidence (Buhat v. C.A., 265 SCRA 701 [1996]).

An Information for bigamy must state the time and place of the second wedding (People v. Bustamante, 105 Phil. 64). Time is irrelevant in rape (People v. Requiz, 318 SCRA 635).

12. Where murder or homicide results from the use of an unlicensed firearm, the crime is no longer qualified illegal possession, but murder or homicide, as the case may be. The use of the unlicensed firearm is not considered as a separate crime but shall be appreciated as a mere aggravating circumstance (People v. Lazaro, 317 SCRA 435).

13. An amendment after plea which changes the nature of the offense is prohibited (Ricers v. C.A., GR No. 16041, February 09, 2007). The factor that characterizes the charge is the actual recital  of facts. The real nature of the criminal charge is determined not from the caption or preamble of the Information nor from the specification of the provision of law alleged to have been violated they being conclusions of law but by the actual recital of facts in the Complaint or Information (Lacson v. Executive Secretary, 301 SCRA 298 [1999]; People vs. Gutierrez, 403 SCRA 178).

4. Information, Prosecution of Offenses, Manual for DOJ Prosecutor

A. The Information Need Not Be Under Oath; Matter Which a Prosecutor Must Certify Under Oath in the Information. 

1. The information need not be placed under oath by the prosecutor signing the same. He must, however, certify under oath that:

a. he has examined the complainant and his witnesses;

b. there is reasonable ground to believe that a crime has been committed and that the accused is probably guilty thereof;

c. the accused was informed of the complaint and of the evidence submitted against him; and

d. the accused was given an opportunity to submit controverting evidence(Sec. 4, Rule 112, supra.)

2. Contents of the Caption of an Information. The caption of an Information shall, in addition to the name of the prosecutor tiff, indicate the following:

a. the complete names, i.e., given name, alias/es, maternal name, surname and addresses,  of all the accused.  In the case of accused minors, the parents or guardians shall be indicated in the caption;

b. the case number; and

c. the offense charged. (The denominational of the offense and the specific law and provision violated shall be specified.)

B. RULES COMMON TO BOTH A COMPLAINT AND INFORMATION 

1. Sufficiency of a Complaint or an Information. A Complaint or Information is sufficient if it states the following:

a. the name of the accused. The Complaint or Information must state the name and surname of the accused or any appellation or nickname by which he has been or is known his name cannot be ascertained, he must be described under a fictitious with a statement that his true name is known (Sec. 7, par. 1, Rule 110 supra.). If the true name of the accused is thereafter disclosed by him or appears in some other manner to the court, such true name shall be inserted in the Complaint or Information and record (Sec. 7, par. 2, Rule 110, supra.). Where the accused has been sued as “John Doe” in an information filed in due form, and after investigation by the prosecutor, his identity became known, his true name may be inserted without further need or preliminary investigation where one had already been properly conducted and the nature of the crime is not changed (San Diego v. Hernandez, 24 SCRA 110 [1968]). In crimes against property, the designation of the name of the offended party is not absolutely indispensable  for as long as the criminal act charged in the Complaint or Information can be properly identified (Sayson v. People, 166 SCRA 693).

b. the designation of the offense committed. To properly inform the accused of the nature and cause of the accusation against him, the Complaint or Information shall state, whenever possible - the  designation  given to the offense by this statute; the statement of the act or omission constituting the same, and if there is no such designation, reference shall be made to the section or subsection of the law punishing it (Sec. 8, Rule 110, supra) (People v. Gutierrez, 403 SCRA 178). The Information or Complaint must avoid using conclusions of law, but must allege ultimate facts – that is, specific averment of every fact or element that constitutes the crime. Otherwise, the information is void for being violative of the constitutional right of the accused to know the nature of the offense charged against him.

(1) Examples of Conclusions of Law. The terms “sexual abuse”, “rape” or “acts of lasciviousness” are conclusions of law, and not the ultimate facts constituting the acts punishable under Sec. 5, RA 7610. Thus, the allegation that the accused committed “sexual abuse on his daughter, either by “raping” her or committing “acts of lasciviousness on her ” is not sufficient to convict the accused as it does not state the acts or omissions constituting the offense of child abuse (People v. De la Cruz, 383 SCRA 410 [2002]). The allegation that the accused “sexually abused” the complaint is not sufficient to support a conviction for rape. The term “sexual abuse” cannot be equated with the allegation of carnal knowledge or sexual intercourse with the offended party (People v. Flores, G.R. No. 12882324, December 27, 2002). Neither is the term “sexual abuse” sufficient to convict the accused of child abuse under RA 7610 because under Sec. 2 (g) of the Rules and Regulations of the Reporting and Investigation of Child Abuse cases, issued pursuant to Sec. 32 of RA 7610, “sexual abuse” is defined therein by inclusion as follows:

(a) “Sexual abuse includes: employment, use, persuasion, enticement, or coercion of a child to engage in, or assist another person to engage in sexual intercourse or lascivious conduct, or

(b) the molestation, or

(c) prostitution, or 

(d) incest with children.”

From the foregoing broad, non-exclusive definition, the phrase “sexually abused” does not comply with the requirement that the complaint must contain a specific averment of every fact necessary to constitute the crime.

(2) Examples of Averments of Ultimate Facts. The body of the information states that the accused “embraced” the complainant, “held her breasts and kissed her lips”. Such allegations constitute specific averment of ultimate facts constituting the offense of child abuse under Sec. 5 of RA 7610. This, despite the fact that the caption and the preamble of the Information designated the offense charged as “Violation of RA 7610. The omission to cite the specific section or subjection. of RA 7610 violated is not sufficient to  invalidate the information since there is no doubt that the allegation of the ultimate facts of “embracing” the victim “holding her breast” and “kissing her lips” clearly refer to the “ultimate facts” of the generic term “acts of lasciviousness” which is penalized under Sec. 5, of RA 7610. Hence, the Information was valid (Olivarez v. CA G.R No. 163866, July 29, 2005). In order for the court to impose the penalties under R.A. No. 9346 in rape cases, the following attendant circumstances must be stated in the Information:

(a) When the victim is under eighteen (18) years of age and the offender is a parent, ascendant, step-parent, guardian, relative by consanguinity or affinity within the third civil degree, or the common law spouse of the parent of the victim;

(b) When the victim is under the custody of the police or military authorities;

(c) When the rape is committed in full view of the husband, parent, any of the children or other relatives within the third degree of consanguinity;

(d) When the victim is a religious or a child below seven (7) years of old;

(e) When the offender knows that he is afflicted with Acquired Immune Deficiency Syndrome (AIDS) disease;

(f) When the rape is committed by any member of the Armed Forces of the Philippines or the Philippine National Police or any law enforcement agency;

(g) When, by reason or on the occasion of the rape, the victim has suffered permanent physical mutilation. (Sec. 11, RA 7659 [The Death Penalty Law).

c. the cause of the accusation. The acts or omissions complained of as constituting the offenses and the qualifying and aggravating circumstances must stated in ordinary and concise language and not necessarily in the language used in the statute but in terms sufficient to enable a person of common understanding to know what offense is being charged as well as its qualifying and aggravating circumstances and for the court to pronounce judgment (Sec 9, Rule 110, supra.).

d. place where the offense was committed. The Complaint or Information is sufficient if it can be understood from its allegations that the offense was committed or some of its essential ingredients occurred at some place within the jurisdiction of the court, unless the particular place where it was committed constitutes an essential element of the offense charged or is necessary for its identification (Sec. 10, Rule 110, supra.).

A general allegation in the Complaint that the felony was committed within the jurisdiction of the court is sufficient. The remedy is a motion for a bill of particulars under Rule 116, Sec 6 (People v. Pinuela, 91 Phil. 53). There are however, certain crimes where place is essential:

(1) violation of domicle (Art. 128, RPC);

(2) penalty on keeper, watchman and visitor of an opium den (Art. 199, RPC);

(3) trespass to dwelling (Art. 280, RPC);

(4) violation of the election law, e.g., 30-meter radius carrying of a deadly weapon prohibited (Election Code)

e. date of the commission of the offense. The complaint must alleged the specific time and place when and where the offense was committed, but when the time so alleged is not of the essence of the offense, it need not be proved as alleged, and the complaint will e sufficient if the evidence shows that the offense was committed at anytime within the period of the statute of limitation and before the commencement of the action (US v. Smith, 3 Phil 20 [1903]).

f. name of the offended party. The Complaint or Information must state the name and surname of the person against whom or against whose property the offense was committed, or ant appellation or nickname by which such person has been or is known. If there is no better way of identifying him, he must be described under a fictitious name (Sec 12, Rule 110, supra.).                                                                            

C. Other Essential Matters to be Alleged in the Complaint or Information. The following matters shall also be alleged in the Complaint or Information:

1. every essential element of the offense;

2. the criminal intent of the accused and its relation to the act or omission companied of;

3. all qualifying and generic aggravating circumstances which are integral parts of the offense;

4. all matters that are essential to the constitution of the offense, such as the ownership and/or value of the property robbed or destroyed; the particular knowledge to establish culpable intent; or the particular intention that characterizes the offense;

5. age of the minor accused, and whenever applicable, the fact that he/she acted with discernment; and,

6. age of the minor complaint.

D. Number of Offenses Charged. A Complaint or Information must charged only one offense, EXCEPT when the law prescribes a single punishment for various offenses (Sec. 13, Rule 110, supra.). The charge is not defective for duplicity when one singular crime is set forth in the different modes prescribed by law for its commission, or the felony is set forth under different counts specifying the way of its perpetuation, or the acts resulted from a single criminal impulse. Neither is there duplicity when the other offence described is but an ingredient or an essential element of the real offense charged nor when several acts are related in describing the offense (People v. Montilla, 285 SCRA 703).

1. EXCEPTION: The rule in duplicity of offense does not apply where the law prescribes a single penalty for various offenses such as a complex crime under Article 48 of the Revised Penal Code or special complex crime such as robbery with homicide or with rape or rape with homicide.

E. Title of the Complaint or Information. The title of the Complaint or Information shall be in the name of the “People of the Philippines” as plaintiff against all persons who appear to be responsible for the offense involved.

F. Qualifying and Generic Aggravating Circumstances; To be Alleged and Proved. The prosecutor must always consider and allege the applicable qualifying and/or generic aggravating circumstances in any Complaint or Information that he prepares. Any qualifying or generic aggravating circumstances not alleged in the Complaint or Information may not be consider by the court even if proved during trial, except as a ground for the grant of exemplary e damages in the civil aspect of the criminal action where applicable, pursuant to Article 2230 of the New Civil Code.

G. List of Prosecution Witnesses. The information shall contain the complete names and addresses of all identified witnesses for the prosecution. In cases violation of B.P. Blg. 22 and estafa cases, the list of the witnesses shall include the complainant, the bank representative with specific reference to the check and account numbers involved and, in proper cases, he company auditor. In physical injuries cases, the information shall indicate the name of the attending physician with specific reference to the medical report and date of the incident.

F. Amendment of the Complaint or Information. A Complaint or Information may be amended, in form or in substance:

1. before the accused pleads. This may be done without leave of court; however, any amended before plea, which downgrades the nature of the offense charged or excludes any accused from the Complaint or Information, can be made only upon motion by the prosecutor, with notice to the offended party and with leave of court (Sec. 14, par. 2, Rule 110, supra.).

2. after the accused has plead. The amendment may be made only with leave of court and only as to matters of the form wherein the same can be done without prejudice to the rights of the accused (Sec. 14, par. 1, Rule 110, supra.).

3. during the trial. An amendment may also be made but only with leave of court and also only as to matters of form wherein the same can be done without prejudice to the rights of the accused (Sec. 14, par. 1, Rule 110, supra.).

G. Amendment by Substitution. At any time before judgment, if there has been a mistake in charging the proper offense, the court shall dismiss the original Complaint or Information upon the filing of a new one charging the proper offense in accordance with Rule 119, Sec. 11, provided the accused would not be placed thereby in double jeopardy. The court may also require the witnesses to give bail for their appearance at the  trial (Sec. 14, par. 3, Rule 110, supra.).

H. Requisites for the substitution of a defective information with the correct one:

1. It involves a substantial change from the original charge;

2. the substitution of Information must be with leave of court as the original Information has to be dismissed;

3. another preliminary investigation must be conducted and the accused has to plead anew to the new Information; and,

4. substitution presupposes that the new Information involves a different offense which does not include or is not necessarily included in the original charged.

I. NOTE

1. Where the second Information involves the same offense, or an offense which necessarily includes or is necessarily included in the first Information, an amendment of the Information is sufficient; otherwise, where the new Information charges an offense which is distinct and different from that initially charged, substitutions is in order (Galvez v. Court of Appeals, 237 SCRA 659).

2. When it becomes manifest at anytime before judgment that a mistake has been made in charging the proper offense and the accused cannot be convicted of the offense charged or any other offense necessarily included therein, the accused shall not be discharged if there appears good cause to detain him. In such case, the court shall commit the accused to answer for the proper offense and dismiss the original case upon the filing of the proper Information (Sec. 19, Rule 119, Revised Rules on Criminal Procedure).

3. Complaint, Prosecution of Offenses, Manual for DOJ Prosecutor

A. Form of the Complaint Filed Before the Prosecutor’s Office. A written complaint filed with the Office of the Prosecutor may come in different forms, to wit:

1. a referral letter from the law enforcement agency;

2. an affidavit of the offended party or any other person authorized by law to file a criminal complaint;

3. a letter (sworn or not) from the offended party, or other persons authorized by law to file the complaint;

4. a referral letter from a committee of the Senate or House of Representatives or any other government agency or institution; and 

5. a formal complaint similar in form to that filed in court.

B. Policy on forms of Complaint Filed with the Prosecutor’s Office

1. As general rule, a complaint filed with the prosecutor must be sworn to by the complaint, to discourage harassment charges. In which case, he prosecutor shall warn the complaint that any false statement in the complaint may give rise to a finding of a prima facie case for perjury before the same office. However, referral letter-complaints from the law enforcement agencies or government institutions need not be sworn to by the complaints. A mere letter suffices to start an investigation, except if the offense charged is one which cannot be prosecuted de oficio, or is private in nature, i.e., where the law requires that it be started by a complaint sworn to by the offended party (People v, Sangil, 4 SCRA 722). However, upon the start of the investigation, the investigating officer should administer the oath to the complaint. This liberal policy is premised upon the fact that the complaint is unschooled in law, (Grenen v. Consolacion, 4 SCRA 722 [1962]) and it is the inherent power of the prosecutor to even initiate motu proprio a criminal investigation without waiting a formal complaint to be filed by the police agency or the aggrieved party. (Sec. 3, Rule 110, supra.).

C. Persons Authorized to File Complaints. The following persons are authorized to a file complaint:

1. the offended party; even if the names of the offended parties are not alleged, if the offense belongs to the class of harmful ones (illegal practice of medicine), the victims should be considered offended parties (Diel v. Martinez, 76 Phil. 273).

2. any other person or persons authorized by law to file a complaint;

3. any law enforcement officer charged with the enforcement of the law violated.

4. A “complaint” filed with the prosecutor prior to judicial action may be filed by any person (Salazar v. People, G.R. No. 149472, October 15, 2002) Private persons may denounce a violation of banking laws (Perez v. Monetary Board, 20 SCRA 592). 

5. In offenses which cannot be prosecuted de officio, only the following persons may file the complaint:

a. In crimes of adultery and concubinage, only the offended spouse has the right to file the complaint (Sec. 5, par. 3, Rule 110, supra);

b. In crimes of seduction, abduction and acts of lasciviousness, the offended party, even if a minor, may file the complaint independently of her parents, grandparents or guardian (Sec. 5, par. 3, Rule 110, supra);

c. In case the offended party is incompetent or incapacitated, only the following persons have the right to file the complaint, exclusive of all other persons, and may only exercise such right successively in the following order of priority: parents, grandparents, and guardians. (Sec. 5, par. 4, Rule 110, supra);

d. If the offended party dies or incapacitated before she could file the complaint, but has no known parents, grandparents or guardian, the State shall initiate the criminal action in her behalf. (Sec. 5, par. 3, Rule 110, supra);

e. In cases of violations of the Child Abuse Law, any one of the following may file the complaint (Sec. 27, R.A No.7610, as amended by R.A. No 9231 [Child Labor law]):

(1) the offended party

(2) the parents or guardian

(3) ascendant or collateral relative within the third civil degree of consanguinity;

(4) officer, social worker or representative of a licensed child-care institution;

(5) officer or social worker of the Department of Social Welfare and Development;

(6) Barangay Chairman of the place where the offense was committed; or of the place where the offended party actually resides, or where he/she works;

(7) At least three (3) responsible citizens where the violation occurred.

f. For violations of RA 9262 (Anti-Violence Against Women and their Children Act of 2004), any citizen having knowledge of the circumstances involving the commission of the crime may file the complaint.

g. In case of violation of RA 9208 (Anti-Trafficking in Persons Act), any one of the following may file the complaint:

(1) trafficked person;

(2) parents;

(3) spouse; 

(4) siblings;

(5) children;

(6) legal guardian;

(7) any person who has personal knowledge of the commission of the offense.

D. Law Enforcement Officers/Public Officers Authorized to File Criminal Complaints. Except in offenses which cannot be prosecuted de oficio, or where the law specifies only certain persons as authorized to file the criminal complaint, the following law enforcement officers or public officers or agencies may initiate the criminal action or complaint:

1. police officers;

2. NBI agents

3. officials of the Philippine Drug Enforcement Agency (PDEA) for violations of RA 9165 (Comprehensive Dangerous Drugs Act of 2002);

4. officials of the Bureau of Internal Revenue (BIR) for violations of the National Internal Revenue Code (NIRC);

5. officials of the Bureau of Customs (BOC) for violations of the Tariff and Customs Code;

6. officials of the Bureau of Forestry Development (BFD) or other officials of the Department of Environment and Natural Resources for  violations of the Forestry Law;

7. officials of the Social Security System (SSS) for violations of RA 1161, as amended by RA 8282 (SSS Law);

8. officials of the Philippine Overseas Employment Administration (POEA) for violations of RA 8042 (Migrant Workers and Overseas Filipinos Act of 1995);

9. officials of the PAG-IBIG for violations of the PAG-IBIG Fund Law (PD 1752); and

10. Other agencies specially tasked with the enforcement of certain special laws.

E. Institution of Criminal Action; How and Where Commenced

1. For offenses that require preliminary investigation pursuant to Sec. 1, Rule 112 of the Revised Rules on Criminal Procedure – 

A criminal action may be commenced or instituted by the filing of the complaint with the proper officer for the purpose of conducting the requisite preliminary investigation (Sec. 1 (a), Rule 110, supra.).

2. Criminal actions for violations of the civil and political rights of persons suspected of or detained for the crime of terrorism or conspiracy to commit terrorism may also be commenced by the filing of the complaint with the Commission on Human Rights (Sec. 55, RA 9372).

3. For offenses that do not require  preliminary investigation. A criminal action may be commenced:

(a) By filing the Complaint or Information directly with the Metropolitant Trial Courts, Municipal Trial Court and Municipal Circuit Trial Courts; or,

(b) by filing the complaint with the Office of the Prosecutor.

F. Place where Criminal Action is to be Instituted 

1. A criminal action should be instituted and tried in the province, city or municipality where the offense was committed or any of its essential elements took place. The purpose of the aforementioned principle being that a defendant should not be compelled to move to, and appear in a different court from that of the province where the crime was committed, as it would cause him great inconvenience in looking for his witnesses and other evidences in another place (Beltran v. Ramos, et al., 96 Phil. 149 [1954]).

2. Where the offense is committed on railroad train, in an aircraft, or in any other public or private vehicle while in the course of trip. The criminal action shall be instituted in the court of any municipality or territory where such train, aircraft or other vehicle passed during such trip, including the place of departure and arrival (Sec. 15 (b), Rule 110, supra.).

3. Where the offense is committed on board a vessel in the course of its voyage – The criminal action shall be instituted in the proper court of its first port of entry or of any municipality or territory through which the vessel passed during such voyage subject to the generally accepted principles of international law (Sec. 15 (c) Rule 110, supra).]

4. The place where the action is to be instituted is subject to existing laws such as offenses which fall under the exclusive jurisdiction of the Sandiganbayan which is located at Quezon City.

5. Where the crimes are committed outside the Philippines but punishable under Article 2 of the Revised Penal Code. The commission of such crimes shall be cognizable by the court where the criminal action is first filed (Sec. 15 (d), Rule 110, supra.).

G. Who Prosecutes Criminal Actions

1. All criminal actions commenced by a Complaint or Information shall be prosecuted under the direction and control of the prosecutor (Sec. 5, par. 1, Rule 110, supra.). 

2. A case dismissed before arraignment may be refilled. (Marcelo v. Court of Appeals, 227 SCRA 827).

3. In Municipal Trial Courts or Municipal Circuit Trial Courts, when the prosecutor assigned thereto or to the case is not available the following may prosecute the case (Sec. 5, par. 1, Rule 110, supra.):

a. the offended party;

b. any peace officer; or

c. public officer charged with the enforcement of the law violated.

This authority shall cease upon actual intervention of the prosecutor  or upon elevation of the case to the Regional Trial Court. 

2. Definition of Terms, Prosecution of Offenses, Manual for DOJ Prosecutor

1. Arraignment – is the formal mode and manner of implementing the constitutional right of the accused to be informed of the nature and cause of the accusation against him (Sec 13[2], 1987 Constitution of the Philippines). An arraignment is necessary in order to fix the identity of the accused, to inform him of the charge and to give him an opportunity to plead (14 Am. Jur., p.939, G.V. Jacinto, Criminal Procedure).

2. Arrest – the taking of a person into custody in order that he may be found to answer for the commission of an offense (Sec. 1, Rule 113, Revised Rules on Criminal Procedure).

3. Bail – is the security given for the release of a person in custody of the law, furnished by him or a bondsman, to guarantee his appearance before any court as required under the conditions hereinafter specified. Bail may be given in the form of corporate surety, property bond, cash deposit or recognizance (Sec 1, Rule 114, Revised Rules on Criminal Procedure).

4. Bail Bond – is an obligation given by the accused with one or more sureties, with the condition to be void upon the performance by the accused of such acts as he may legally be required to perform (Villasenor v, Abano, 21 SCRA 312).

5. Complaint – a sworn written statement charging a person with an offense, subscribed by the offender party, any peace officer, or other public officer charged with the enforcement of the law violated (Sec. 3, Rule 110, Revised Rules on Criminal Procedure).

6. Continued/Continous/ Continuing Crime – is a single crime, consisting of a series of acts but all arising from one criminal resolution (The Revised Penal Code – Criminal Law , Book One, 15^th Ed., Luis B. Reyes, p.676).

7. Criminal Action – A Criminal action is one by which the State prosecutes a person for an act of omission punishable by law (Sec. 3(b), Rule 1,1997 Rules of Civil Procedure).

8. Information – is an accusation in writing charging a person with an offence subscribed by the prosecutor and filed with the court (Sec 4, Rule 110, supra.).

9. Inquest – an informal and summary investigation conducted by a public prosecutor in criminal cases involving persons arrested and detained without the benefit of a warrant of arrest issued by the court for the purpose of determining whether or not said persons should should remain under custody and correspondingly be charged in court.

10. Offended Party – is the person against whom or against whose property the crime was committed (Sec. 3, Rule 110, supra) and to whom the offender is civilly liable in light of article 100 of Revised Penal Code that “every person criminally liable is  also civilly liable (Garcia v. CA,266 SCRA 678 [1997]); the person actually injured whose feeling is offended.

11. Personal Knowledge of Facts (in arrests without warrant) – must be based upon probable cause which means an actual belief or reasonable grounds of suspicion. The grounds of suspicion are reasonable when, in the absence of actual belief of the arresting officers, the suspicion that the person to be arrested is probably guilty in committing the offence based on actual facts, i.e. supported by circumstances sufficiently strong in themselves to create the probable cause of guilt of the person to be arrested. A reasonable suspicion that therefore must be founded on probable cause, “couple with good faith on the part of the peace officers making the arrest.” (Umil, et. Al. vs. Ramos, 202 SCRA 251 [1991]).

12. Plea – is the reply of the accused to the charge. In criminal prosecution, the accused has to plead to the indictment, which he may do (1) by pleading to the jurisdiction, that is, alleging the court has no jurisdiction to try him; (2) by a demurrer; or (3) by some plea bar, either a general plea, “guilt” or  “not guilty” (Osborn’s Concise Law Dictionary, 15^th Ed. John Burke, p.254)

13. Plea Bargaining – The process where the accused usually pleads guilty to a lesser offense, or to only one or some of the counts of a multi- count indictment in return for a lighter sentence than that for the graver charge (Black’s Law Dictionary, 5^th Ed., p. 1037).

14. Preliminary investigation – is an inquiry or proceeding to determine whether there is sufficient ground to engender a well-founded  belief that a crime has been committed and the respondent is probably guilty thereof, and should be held for trial (Sec. 1, Rule 112, Revised Rules on Criminal Procedure).

15. Probable Cause (for the purpose of filing an Information) – has been defined as a reasonable ground of  presumption that a matter is or may be well-founded; such a state of facts in the mind of the  prosecutor as would lead a person of ordinary caution and prudence to believe, or entertain an honest or strong suspicion, that a thing is so.

16. Probable Cause (as a ground for warrantless arrest) – an actual belief or reasonable ground of suspicion (People vs. Tudtud, GR No. 144037, Sept. 26, 2003) that the person to be arrested is about to commit or is attempting to commit a crime, or is in the act of committing a crime, or has committed a crime, either in the presence or without the presence of the arresting officer. 

17. Recognizance – is an obligation of record, entered into before some court or magistrate duly authorized to take it, with the condition to do some particular act, the most usual condition in criminal cases being the appearance of the accused for trial (People vs. Abner; 87 Phil. 566).

18. Release on Recognizance – the pre-trial release of an arrested person who promises, usually in writing but without a surety or posting bond, to appear for trial at a later date (Black’s Law Dictionary, p. 1316).

19. Summary Investigation – refers to the investigation conducted by the prosecutor to determined the existence or non-existence of probable cause in cases that do not require preliminary investigation (Sec. 8, Rule 122, as amended, Revised Rules on Criminal Procedure), namely those involving offenses in which the prescribed penalty of imprisonment does not exceed four (4) years and two (2) months, regardless of the fine.

20. Summary Procedure (as distinguish from Summary Investigation) – refers to the court procedure in criminal cases covered by Rule 123 of the Revised Rules on Criminal Procedure, involving offenses in which the penalty of imprisonment prescribed by law does not exceed six (6) months, or fine not exceeding one thousand pesos (Php 1,000.00).

21. Trial - is a judicial examination of the claims at issue in a case which is presented by the prosecution and defense to enable the court to arrive at a judgment pronouncing either the guilt or innocence of the accused (US v. Raymundo, 14 Phil. 416 [1909]).

1. General Principles, Prosecution of Offenses, Manual for DOJ Prosecutor

1. The prosecution of cases shall be under the direct control and supervision of the prosecutor. While he may turnover the actual prosecution of the criminal case to a private prosecutor, it is necessary that he be present at the trial until the final termination of the cases; otherwise, if he is absent, it cannot be gainsaid that the trial is under his supervision and control (Pinote v. Ayco, 477 SCRA 409 [2005] ).

2. The trial prosecutor may, at any time, in the exercise of his discretion, take over from the private prosecutor the actual conduct of the trial.

(a) A prosecutor, by the very nature of his office, is under no compulsion to file a particular criminal Information where he is not convinced that he has evidence to support the allegations thereof or he is not convinced of the merits of the case (Torres v. Aguinaldo, 461 SCRA 599 [2005]).

(b) The prosecution office has no more control over cases filed in court; thus, a motion for reinvestigation should be addressed to the trial judge (Baltazar v. Pantig, G.R. No. 149111, August 9, 2005).

(c) Once a case has already been filled in court, a trial prosecutor may be compelled to prosecute the case notwithstanding his personal convictions or opinions. He should present the case to the best of his ability and let the court decide the merits of the case on the basis of the evidence adduced by both parties.

Tax Accounting Bookkeeping Progression Training, Lecture and Workshop, UP Campus, QC

FREE TAX ACCOUNTING TRAINING,
LECTURE AND WORKSHOP FOR 6 SATURDAYS
Calling all Small and Start-up Accountants.
This is your chance to Get More and High
Paying Clients by Increasing Your Wisdom, 
Integrity and Knowledge in Taxation.
Starting September 3 and 5 Saturdays thereafter,
ACCOUNTING PROGRESSION IN TAXATION will be discussed. It is FREE with FREE AM & PM snacks
Its next session in Metro Manila will be offered in 2017. So register now via katax.nica@gmail.com or call her at 0998-9793922. Only 20 individuals will be LUCKILY selected by Emelino T Maestro. Last day of application is on August 31, 2016, 5pm.

Tentative Davao schedule is October 26-31, 2016, Woodridge Club House, Davao City. So register now via katax.erick@gmail.com or call him at 02-9216107. Only 40 individuals will be LUCKILY selected by Emelino T Maestro.
Last day of application is on September 30, 2016, 5pm.

To initially qualify, POST THIS ON YOUR INSTAGRAM, FACEBOOK, GOOGLE PLUS & OTHER SOCIAL MEDIA ACCOUNTS, please.

Email Requirements:
1. Letter of intent why you should be accepted plus the screen shot of the actual posting hereof.
2. Latest photo of the applicant and its sponsors, if any
3. Mobile numbers of the applicant and its sponsors, if any
4. Postal addresses of the applicant and its sponsors, if any

You will receive an email-reply and other instructions.
Thanks a lot

Estate Tax Amnesty by Senate President Koko. Estate Planning by ETM

DU30 will Publicly Identify the Tax Evaders
(ala narco-generals/politicians/Drug Lords/ approach)
In ETM-book nearing competion which is entitled "Run After Tax Evaders where the Indicators of Tax Evasion were specifically pinpointed, Non Filing of Estate Tax Return at the time required by law is a prima facie evidence of Fraudulent Act, thus, the estate and its Heirs may be charged of Tax Evasion and the real property may be confiscated by the BIR. To get updated of a FREE SEMINAR ON HOW TO AVOID (if not yet under the radar of the BIR) or HANDLE (if already in the DU30 lists of tax evaders) A TAX EVASION, please email ETM @ go@taxaccountingguru.com

Pimentel seeks amnesty on estate taxes

Incoming Senate President Aquilino "Koko" Pimentel III today sought approval of his bill seeking a one-time tax amnesty on estate taxes, inclusive of fines, interests, surcharges, penalties and other payments.

He said his proposed measure would serve as a reasonable tax relief, encourage payment of estate taxes, and free up and release properties to commercial use to increase and complement the government tax collection drive.

Citing statistics from the Bureau of Internal Revenue (BIR), Pimentel said there is a wide mismatch between the number of estate tax returns filed in the past years against the total number of reported deaths.

The BIR record, he said, underscored the dismal rate of tax compliance, adding that death in a family is usually marked by prolonged grief that any mention of estate tax obligation is not observed or practiced.

"This bill will give our people a chance to settle their estate tax obligations through a program that will limit their ability to the unpaid basic estate tax and waive the accumulated fines due to late filing or late payment, or both," he said.

He said due to unintentional ignorance, tax liabilities that accrued at the time of death may have accumulated huge penalties and surcharges already, deterring heirs to come forward and settle their obligations to the government.

In addition, he said, the properties of the deceased may have been locked-in by the absence of tax clearances attributable to the non-filing of estate tax returns by the family members and other heirs of the deceased.

"This is a reasonable tax relief especially to the middle class Filipino families who are mostly wage earners, salaried employees or overseas Filipino workers," said Pimentel of Senate Bill No. 293 which he filed recently." (Press Release)