1. Limitations

Date of Commission of the Crime

General Rule: It is unnecessary to state in the information the precise date that the offense was committed

Exception: When it is an essential element of the offense. (People v. Bugayong, G.R. No. 126518, Dec. 2, 1998)

When the time given in the complaint is not essential, it need not be proven as alleged. The complaint will be sustained if there is proof that the offense was committed at any time within the period of the statute of limitations and before the commencement of the action. The date of commission is generally not an element of rape. (People v. Rafon, G.R. No. 169059, Sept. 5, 2007) Rape may be committed by sexual intercourse or by sexual assault, as defined in Article 266-A of the Revised Penal Code, as amended by R.A. Nos. 8353 and 11648.

The Supreme Court has upheld complaints and information in prosecutions for rape which merely alleged the month and year of its commission. (People v. Ching, G.R. No. 177150, Nov. 22, 2007)

Lawful means

The means employed are reasonably necessary for the accomplishment of the purpose and not unduly oppressive on individuals.

FIGHTING WORDS

Words which by their very utterance, inflict injury or tend to incite an immediate breach of the peace. It has been well observed that such utterances are no essential part of any exposition of ideas, and are of such slight social value as a step to truth that any benefit that may be derived from them is clearly outweighed by the social interest in order and morality. (Chaplinsky v. New Hampshire, 315 U.S. 568, March 9, 1942)

The exemption does not cover revenues derived from, or assets used in, unrelated activities or enterprise

Revenues derived from assets used in the operation of cafeterias, canteens, and bookstores are also exempt if they are owned and operated by the educational institution as ancillary activities and the same are located within the school premises [RMC No. 76-2003].

Similar tax exemptions may be extended to proprietary (for profit) educational institutions by law subject to such limitations as it may provide, including restrictions on dividends and provisions for reinvestment. The restrictions are designed to ensure that the tax-exemption benefits are used for educational purposes.

Lands, buildings, and improvements actually, directly and exclusively used for educational purposes are exempt from property tax [Section 28(3), Article VI, 1987 Constitution], whether the educational institution is proprietary or non-profit