SFO Mendoza Accounting & Law

SFO Mendoza Accounting & Law We are a full-service firm committed to delivering comprehensive solutions in the fields of law, business, and accounting.

Guided by the core principles of Service, Fairness, Objectivity, and Mastery (SFOM)- ensuring integrity, precision, and excellence.

We are proud to share that we attended the webinar on the 2025 Supreme Court Rules on Electronic Notarization conducted ...
21/05/2026

We are proud to share that we attended the webinar on the 2025 Supreme Court Rules on Electronic Notarization conducted in partnership with the Integrated Bar of the Philippines – RSM Chapter.

As the legal profession continues to embrace digital transformation, we remain committed to enhancing our knowledge and adapting to innovations that promote efficient, secure, and accessible legal services.

This learning opportunity strengthens our dedication to providing better, more responsive, and future-ready legal assistance to our clients.

10/05/2026

From all of us at AQUINO & MENDOZA LAW OFFICES, we extend our warmest greetings this Mother’s Day.

Happy Mother’s Day to all the mothers —
To the hearts that love with the same warmth, care, patience, and selflessness of a mother.
To those who nurture, protect, comfort, guide, and love unconditionally — whether by blood or by heart.

Today is for you💐 May your love continue to inspire strength, kindness, and hope in the lives of those you care for every day.

Yesterday, our Managing Lawyer, Atty. Sherwin Francis O. Mendoza, was honored to be one of the speakers in an online sem...
08/05/2026

Yesterday, our Managing Lawyer, Atty. Sherwin Francis O. Mendoza, was honored to be one of the speakers in an online seminar conducted by the Environmental Science students of Central Bicol State University of Agriculture with the theme, “Nature’s Day in Court: A Comprehensive Guide to Philippine Environmental Regulations, Enforcement, and Emerging Rights.”

He discussed topics on The Legal & Modern Vanguard and shared legal insights regarding the Rules of Procedure for Environmental Cases.

We are grateful for the opportunity to contribute to environmental awareness and legal education among future environmental advocates.

Yesterday was the birthday of our Managing Lawyer, Atty. Sherwin Francis Mendoza, CPA. We extend our heartfelt gratitude...
07/05/2026

Yesterday was the birthday of our Managing Lawyer, Atty. Sherwin Francis Mendoza, CPA. We extend our heartfelt gratitude to all our clients, colleagues, friends, and loved ones who took the time to greet him on his special day.

Your warm wishes, thoughtful messages, and generous gifts are truly appreciated. Thank you for your continued trust, support, and kindness toward our Managing Lawyer and the entire firm. We are sincerely grateful for all your love and appreciation.

We are happy to be part of the Gabay Peregrino: Legal Aid Caravan, serving and supporting the community.
02/05/2026

We are happy to be part of the Gabay Peregrino: Legal Aid Caravan, serving and supporting the community.

17/04/2026

The (SC) has ruled that sounds incident to the operation of an educational institution, those arising from a school’s regular activities, are not considered a nuisance and cannot make the school liable for damages.

In a Decision written by Associate Justice Samuel H. Gaerlan, the SC’s Third Division granted the petition of Couples for Christ School of the Morning Star (School) and reversed the Court of Appeals’ (CA) ruling that awarded damages to residents of Saint Joseph Subdivision in Barangay Villa Kananga, Butuan City, where the school is located.

Wideline I. Malonda and others, who are residents of the Subdivision, claimed they were often exposed to loud noises from the School, such as drums and bugles being played, teachers speaking through microphones and megaphones, and students running, cheering and shouting during games played at the multipurpose center.

The residents claimed that these sounds, heard day and night, disturbed their sleep and peace at home.

In its defense, the School said it has been operating since 2012 with the necessary permits and clearances and that any noise comes only from regular classes. It added that the City Environment and Natural Resources Office conducted a test and found the noise to be within the allowed limits for residential areas. The School also claimed it took steps to reduce noise, such as building higher fences, planting trees, using small speakers, and limiting activities to 7:00 a.m. to 7:00 p.m. on weekdays.

The Regional Trial Court (RTC) dismissed the residents’ complaint, ruling that they failed to prove they were harmed by the noise. The RTC also found that the School did not intend to harm the residents and acted in good faith by taking steps to reduce the noise.

On appeal, the CA ruled in the residents’ favor, holding that the School’s noise, which came not only from classes but also from other social functions in the multi-purpose hall, was a nuisance that caused discomfort and annoyance to the residents.

The SC overturned the CA’s ruling. It held that academic noise, or sounds from legitimate school activities, is not a nuisance.

Nuisance includes any disturbance that interferes with a person, property or comfort and enjoyment of all citizens. The SC ruled that the determination of whether a noise is a nuisance requires more than just considering the location, environment, and its effect on residents.

Thus, for noise to be considered nuisance, the SC considered in the 𝘍𝘳𝘢𝘣𝘦𝘭𝘭𝘦 𝘗𝘳𝘰𝘱𝘦𝘳𝘵𝘪𝘦𝘴 𝘊𝘰𝘳𝘱. 𝘷. 𝘈𝘊 𝘌𝘯𝘵𝘦𝘳𝘱𝘳𝘪𝘴𝘦𝘴 𝘐𝘯𝘤. the:

1. reliability of the noise pollution tests conducted,
2. introduction by the defendant of measures or improvements to mitigate the noise,
3. allowable noise levels,
4. defendant’s intention (or lack thereof) to cause harm to the plaintiff,
5. number of complaining witnesses,
6. representativeness of the plaintiff, and
7. actions of the plaintiff to alleviate his or her plight.

Adopting the framework, the SC finds that the sounds emanating from the School arose from its ordinary operations as an educational institution, and that the respondents are hardly representative of the community.

The SC also ruled that the residents failed to prove that the noise was unreasonably disturbing and that it worsened their health conditions. The residents’ statements showed only minor discomforts, not serious harm.

The SC added that while location and environment are important in determining a nuisance, they must be weighed against whether the noise is normally expected from the activity involved. Here, the sounds complained of did not go beyond what could be reasonably expected from a school.

The SC emphasized that there is no nuisance if an ordinary person would not find the sound disturbing, even if someone else is unusually sensitive to it.

The SC explained:

“𝘓𝘪𝘷𝘪𝘯𝘨 𝘪𝘯 𝘢 𝘥𝘦𝘯𝘴𝘦𝘭𝘺 𝘱𝘰𝘱𝘶𝘭𝘢𝘵𝘦𝘥 𝘤𝘰𝘶𝘯𝘵𝘳𝘺 𝘴𝘶𝘤𝘩 𝘢𝘴 𝘵𝘩𝘦 𝘗𝘩𝘪𝘭𝘪𝘱𝘱𝘪𝘯𝘦𝘴, 𝘸𝘩𝘦𝘳𝘦 𝘩𝘰𝘶𝘴𝘦𝘴 𝘢𝘯𝘥 𝘣𝘶𝘴𝘪𝘯𝘦𝘴𝘴𝘦𝘴 𝘢𝘳𝘦 𝘴𝘪𝘵𝘶𝘢𝘵𝘦𝘥 𝘪𝘯 𝘤𝘭𝘰𝘴𝘦 𝘱𝘳𝘰𝘹𝘪𝘮𝘪𝘵𝘺, 𝘢𝘮𝘱𝘭𝘪𝘧𝘪𝘦𝘴 𝘱𝘦𝘰𝘱𝘭𝘦’𝘴 𝘴𝘦𝘯𝘴𝘪𝘵𝘪𝘷𝘪𝘵𝘺 𝘵𝘰 𝘯𝘰𝘪𝘴𝘦. 𝘏𝘰𝘸𝘦𝘷𝘦𝘳, 𝘯𝘰𝘵 𝘢𝘭𝘭 𝘬𝘪𝘯𝘥𝘴 𝘰𝘳 𝘭𝘦𝘷𝘦𝘭𝘴 𝘰𝘧 𝘯𝘰𝘪𝘴𝘦 𝘢𝘳𝘦 𝘢𝘤𝘵𝘪𝘰𝘯𝘢𝘣𝘭𝘦. 𝘗𝘢𝘳𝘵𝘪𝘤𝘶𝘭𝘢𝘳𝘭𝘺, 𝘵𝘩𝘦 𝘊𝘪𝘷𝘪𝘭 𝘊𝘰𝘥𝘦 𝘳𝘦𝘨𝘢𝘳𝘥𝘴 𝘯𝘰𝘪𝘴𝘦 𝘢𝘴 𝘢 𝘯𝘶𝘪𝘴𝘢𝘯𝘤𝘦 𝘰𝘯𝘭𝘺 𝘸𝘩𝘦𝘯 𝘪𝘵 𝘳𝘦𝘢𝘤𝘩𝘦𝘴 𝘢𝘯 𝘪𝘯𝘵𝘦𝘯𝘴𝘪𝘵𝘺 𝘵𝘩𝘢𝘵 𝘪𝘯𝘫𝘶𝘳𝘦𝘴 𝘰𝘳 𝘦𝘯𝘥𝘢𝘯𝘨𝘦𝘳𝘴 𝘵𝘩𝘦 𝘩𝘦𝘢𝘭𝘵𝘩 𝘰𝘳 𝘴𝘢𝘧𝘦𝘵𝘺 𝘰𝘧 𝘰𝘵𝘩𝘦𝘳𝘴, 𝘰𝘳 𝘢𝘯𝘯𝘰𝘺𝘴 𝘰𝘳 𝘰𝘧𝘧𝘦𝘯𝘥𝘴 𝘵𝘩𝘦 𝘴𝘦𝘯𝘴𝘦𝘴.”

The SC also denied the claim for damages since the School did not intend to harm or annoy the residents and had taken steps to reduce the noise. There was no evidence that the school caused the noise willfully, with malice or bad faith.

Read the full text of the press release at https://sc.judiciary.gov.ph/?p=163502

Read the full text of the Decision https://sc.judiciary.gov.ph/?p=163486

Read the Concurring Opinion of Associate Justice Alfredo Benjamin S. Caguioa at https://sc.judiciary.gov.ph/278875-formerly-udk-no-18061-concurring-opinion-justice-alfredo-benjamin-s-caguioa/

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

14/04/2026

President Ferdinand Marcos Jr. extends the deadline of the filing of the 2025 Annual Income Tax Returns to May 15, 2026.

“Mas may oras ang bawat taxpayer na makapag-file nang maayos, kasama ang lahat ng kailangang dokumento, at walang ipapataw na penalties.” | via Katrina Domingo, ABS-CBN News

🎓 Sharing Legal Knowledge with Future Professionals ⚖️I had the privilege of serving as a speaker during the training se...
14/04/2026

🎓 Sharing Legal Knowledge with Future Professionals ⚖️

I had the privilege of serving as a speaker during the training seminar for the graduating students of Calabanga Community College, where I discussed key provisions of the Labor Code and Republic Act No. 11261(First Time Jobseeker Assitance Act)

The session focused on providing practical insights on labor rights, standards, and protections helping students prepare as they transition into the workforce.

11/04/2026
Today, we successfully conducted our quarterly assessment and planning for our law office, an important step in ensuring...
09/04/2026

Today, we successfully conducted our quarterly assessment and planning for our law office, an important step in ensuring that we continuously enhance the quality of our legal services and uphold effective and responsive lawyering.

We extend our sincere gratitude to everyone who has supported us throughout this journey. Your trust and confidence inspire us to strive for excellence in everything we do.

This also serves as a continuation of our celebration, as our shared law office marked its first anniversary yesterday, a meaningful milestone that reflects our collective hard work, dedication, and commitment to the rule of law.

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Calabanga
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