SCF ABANGAN Law & Accounting Office

16/04/2026

“### but HE MAY HAVE NUMEROUS PLACES OF RESIDENCE.###”

Difference between RESIDENCE and DOMICILE

What is the difference between domicile and residence?

Set an appointment with us via:
📞 (02) 7745-4391
📱 09778050020 | 09171545681 | 09778050015
📩 [email protected] | [email protected] | [email protected]
Unit 402 Seneca Plaza, 1152 E. Rodriguez Sr. Ave., New Manila, Quezon City

17/02/2026

📌Office Hours:

We are open on SATURDAY & SUNDAY.

Monday- Friday is on appointment basis.

04/02/2026

Virtual Court Hearings

The Supreme Court (SC) 𝘌𝘯 𝘉𝘢𝘯𝘤 has approved the 𝘈𝘮𝘦𝘯𝘥𝘮𝘦𝘯𝘵𝘴 𝘵𝘰 𝘵𝘩𝘦 𝘎𝘶𝘪𝘥𝘦𝘭𝘪𝘯𝘦𝘴 𝘰𝘯 𝘵𝘩𝘦 𝘊𝘰𝘯𝘥𝘶𝘤𝘵 𝘰𝘧 𝘝𝘪𝘥𝘦𝘰𝘤𝘰𝘯𝘧𝘦𝘳𝘦𝘯𝘤𝘪𝘯𝘨, further strengthening the rules on virtual court hearings and remote appearances of parties and witnesses.

In a Resolution dated November 4, 2025, in A.M. No. 24-11-02-SC, the SC introduced key reforms to expand access to videoconferencing, particularly for digitally disadvantaged individuals, and to enable wider participation by individuals abroad.

The 𝘈𝘮𝘦𝘯𝘥𝘦𝘥 𝘎𝘶𝘪𝘥𝘦𝘭𝘪𝘯𝘦𝘴 apply to videoconferencing before first- and second-level courts, the Court of Appeals, the Sandiganbayan, and the Court of Tax Appeals. It covers all actions and proceedings at any stage, including mediation, consultation, deliberation, and the promulgation of decisions and resolutions, when conducted through videoconference.

Courts are now directed to ensure access to videoconferencing for individuals who are digitally disadvantaged, including those in geographically or geopolitically marginalized areas. This may include deploying court personnel to provide temporary or mobile internet access.

Courts may also establish designated “access points” within judicial regions where litigants, witnesses, and other participants can use computers and videoconferencing equipment under court supervision.

Read the full text of the press release at https://sc.judiciary.gov.ph/?p=160150.

Read the full text of the 𝘈𝘮𝘦𝘯𝘥𝘮𝘦𝘯𝘵𝘴 𝘵𝘰 𝘵𝘩𝘦 𝘎𝘶𝘪𝘥𝘦𝘭𝘪𝘯𝘦𝘴 𝘰𝘯 𝘵𝘩𝘦 𝘊𝘰𝘯𝘥𝘶𝘤𝘵 𝘰𝘧 𝘝𝘪𝘥𝘦𝘰𝘤𝘰𝘯𝘧𝘦𝘳𝘦𝘯𝘤𝘪𝘯𝘨 at https://sc.judiciary.gov.ph/wp-content/uploads/2026/01/A.M-No.-24-11-02-SC_FINAL.pdf.

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

23/10/2025

Verify your lawyer’s license before you trust.

Paalala mula sa IBP: Protektahan ang sarili laban sa pekeng abogado.

Verify before you trust.

17/10/2025

NOTICE TO THE PUBLIC

As per Memorandum dated October 17, 2025, all trial courts in Cebu City are authorized to implement Work-From-Home (WFH) and videoconferencing arrangements effective October 20, 2025, due to the recent earthquakes.

Judges and court personnel will continue to act on urgent matters such as bail applications, habeas corpus petitions, and marriage solemnizations. All official hotlines and communication channels will remain active to ensure timely submissions and case resolutions.

Please be guided accordingly.

📲 Hotline numbers will be posted in the comment section.

16/09/2025

Today is a win but tomorrow is still a something- a something to learn and to earn.

09/09/2025

Integrity is not just a value but it’s our duty to our nation. Our profession is meant to safeguard trust and not to destroy it. And as CPAs, we must draw the line between reasonableness and illicit, excessive practices. 👉🏼👈🏼

READ | DILG Calls on Accountants to Uphold Integrity in Their Profession, Stand Against Corruption

The Department of the Interior and Local Government (DILG) today called on accounting professionals to take a stand against corruption and play a central role in building a Bagong Pilipinas grounded in clean and accountable governance.

Speaking during an event of the Philippine Institute of Certified Public Accountants (PICPA) in Tagaytay City, DILG Undersecretary for Public Affairs and Communications Rolando C. Puno, representing Secretary Jonvic Remulla, emphasized the crucial role accountants play in detecting fraud and upholding public trust.

He challenged the accounting profession to take its place at the forefront of reform and accountability, noting that accountants are often the first to notice when irregularities arise. “Accountants are not just number-crunchers… your name and your integrity are at stake.” he said.

The DILG Official also stressed that reform must include fixing systems, audits, and disbursement processes. “Your work may be technical, but the consequences are social and political. A bad audit can green-light a scam. A good accountant can stop it before it begins,” he said.

Calling on the incoming PICPA leaders to uphold the highest ethical standards, Puno urged them to become champions of accountability. “Be the kind of leaders who make it easier to do the right thing... Be the reason a ghost project is exposed. Be the reason false reports are stopped. Be the one who says: ‘Hindi ako papayag dito,’” he declared.

Concluding his remarks, he urged PICPA to support the Marcos administration in helping deliver the promise of a Bagong Pilipinas that is honest, efficient, and well-governed. “We do not need thousands to change the system. We only need a few people in the right place, at the right time, with the courage to act. PICPA, you are in that place. We count on you,” he said.

The event marked both a celebration of professional achievement and a solemn reminder that integrity in accounting is not just a professional obligation, but a national imperative.

21/08/2025

Falsification of Public Document in a deed of sale

19/08/2025

Legal knowledge: SEARCH WARRANT

by: Atty. Anselmo

19/08/2025

📌 Guidelines on the proper use of the terms “qualified rape” and “statutory rape” in cases involving child victims.