Commercial and Taxation Laws › Taxation Law › National Taxation (National Internal Revenue Code of 1997, as amended mainly by RA 10963, 11534, 11976, 12066, and 12214) › Income Tax › Withholding Taxes
i. Rationale
Proof of Authorship in Social Media and Penalty Escalation Under Republic Act No. 10175
Authorship of a social media post and ownership of an account are determined not solely by the profile's photo and displayed name, but through the totality of circumstances1. In XXX v. People, G.R. No. 274842, 29 June 2026, the Supreme Court explained that establishing account ownership and post authorship through such totality of circumstances supports a finding of guilt beyond reasonable doubt for crimes committed online, such as psychological abuse under Section 5(i) of Republic Act No. 92621.
Under Section 6 of Republic Act No. 10175, committing an offense through information and communications technology increases the imposable penalties by one degree, covering both imprisonment and fines1. Applying Article 75 of the Revised Penal Code, XXX clarifies that when a fine is increased by one degree, the maximum fine increases by one-fourth, while the statutory minimum remains unchanged1.
Authorities
- XXX v. People, G.R. No. 274842, 29 June 2026