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My BIR Estate Tax Journey

  June 14, 2025 was the last day to avail of the Estate Tax Amnesty under Republic Act No. 11569. Processing our estate tax payment with the Bureau of Internal Revenue (BIR) was by far the most difficult transaction I have ever experienced despite completing all the documentary requirements. Ironically, what was supposed to be a straightforward application facilitated by an acquaintance — for a fee — was only accomplished through the assistance of the kind and efficient employees of the Local Government of Uyugan, Batanes in securing the required supporting documents. I personally prepared the Extrajudicial Settlement of Estate during the pandemic, but securing the certified true copy of the tax declaration, certificate of no improvement, tax clearance, and death and birth certificates of the deceased and heirs took much longer. Special thanks are due to the Local Civil Registrar, Municipal Assessor and Bureau of Treasury Head in Uyugan, who accommodated my online requests profess...

Legal Remedies for Warrantless Arrests: A Lawyer’s Guide


In nearly 13 years of practicing law, one recurring question I’ve encountered is: What should you or a loved one do if arrested without a valid warrant?

Many Persons Deprived of Liberty (PDLs) I’ve interviewed share a troubling pattern. When asked about their cases, they often don’t know the specific reasons for their arrest. Some claim the accusations are false, while others allege evidence was planted against them.

One critical issue is the lack of awareness about their legal rights. Many PDLs are unaware that they can request a preliminary investigation during an inquest proceeding to present their side before the Inquest Prosecutor. This lack of knowledge often leads to missed opportunities for defense.

In this article, I’ll guide you through:

  • What inquest proceedings is?
  • When is warrantless arrest allowed?
  • The purpose of an inquest and the respondent’s rights during the process.
  • Key legal remedies for a respondent or suspect.
  • The significance of requesting a preliminary investigation.
  • Understanding the waiver of Article 125 of the Revised Penal Code.
What is Inquest Proceedings?

Inquest proceedings refer to a legal process conducted when a person is arrested without a warrant and brought before a prosecutor (Fiscal) to determine if there is probable cause to charge them in court.  This procedure is governed by Rule 112, Section 6 of the Rules of Court and applies only to warrantless arrests.

The inquest prosecutor examines the evidence presented by law enforcement to ensure that the arrest complies with the legal standards. If probable cause is found, a case is filed in court. Otherwise, the prosecutor may order the dismissal of the complaint and immediate release of the individual OR release the respondent for further investigation. Meaning to say, the case is not proper for inquest but for a regular preliminary investigation wherein parties can submit additional evidence. This process ensures that cases not suitable for inquest receive thorough examination through regular preliminary investigation, upholding the rights of all parties involved.

When Are Warrantless Arrests Allowed?

Warrantless arrests are permitted under specific circumstances outlined in Rule 113, Section 5 of the Rules of Court:

  1. In Flagrante Delicto Arrest: When the person is caught in the act of committing, about to commit, or having just committed a crime.

  2. Hot Pursuit Arrest: When an offense has just been committed, and the arresting officer has probable cause to believe the person committed it.

  3. Escapee Arrest: When a person has escaped from prison or lawful custody.

These exceptions are strictly interpreted to prevent abuse, as emphasized in People v. Doria (G.R. No. 125299, January 22, 1999).

The Purpose of an Inquest and Respondent’s Rights

The primary purpose of an inquest is to safeguard the constitutional rights of individuals arrested without a warrant. During the inquest, respondents have the following rights:

  1. To be informed of the accusations against them.

  2. To remain silent and refuse to answer questions.

  3. To have legal representation, either by counsel of their choice or a public attorney.

  4. To request a preliminary investigation if they wish to present evidence for their defense.

Under Article III, Section 12 of the 1987 Constitution, these rights are guaranteed to ensure due process.

If the PDL is not capable of securing a private lawyer, they can seek the assistance of a Public Attorney with jurisdiction over their case. In situations of conflict of interest, they may resort to the Integrated Bar of the Philippines (IBP), which offers free legal aid services through its chapters. Public Attorneys, like any other practitioners, are competent, efficient, and experienced in handling such cases.

Key Legal Remedies for a Respondent 

Respondents can avail of the following remedies:

  1. Request for Preliminary InvestigationDuring the inquest, the respondent may request a preliminary investigation and sign a waiver under Article 125 of the Revised Penal Code (RPC), with the assistance of a PAO lawyer or a private lawyer, of his choice. The Inquest Prosecutor will then allow the respondent time to submit their counter-affidavit and those of their witnesses. When a preliminary investigation is requested, it must be completed within 15 days. This ensures that the case is resolved promptly to avoid prolonged detention. If the respondent fails to avail themselves of this opportunity in a timely manner, and probable cause is found during the inquest, the respondent may file a motion for a preliminary investigation within five days, pursuant to Rule 112, Section 7.
  2. Post Bail: If the crime charged is bailable, the respondent can seek temporary liberty by posting bail.
  3. Motion to Quash: A motion to dismiss the case on legal grounds, such as lack of jurisdiction.

The Significance of Requesting a Preliminary Investigation

A preliminary investigation allows respondents to refute the allegations before formal charges are filed in court. It provides an opportunity to submit counter-affidavits, evidence, and witness statements. Failing to request one means forfeiting the chance to present these defenses early on.

Understanding the Waiver of Article 125 of the Revised Penal Code

Article 125 of the RPC requires that a detained person be charged in court within specific periods:

  • 12 hours for light offenses

  • 18 hours for less grave offenses

  • 36 hours for grave offenses

If the respondent signs a waiver, the period can be extended, but only with the respondent’s informed consent. Otherwise, the arresting officers may be held liable for arbitrary detention.

By understanding these rights and remedies, individuals can better protect themselves in legal proceedings and ensure that justice is served. Always seek the guidance of a qualified lawyer to navigate complex legal processes effectively.


#KnowYourRights #LegalAdvice #InquestProceedings #WarrantlessArrest #LegalRemedies #JusticeMatters


Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific legal concerns, consult a licensed attorney.

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