‘Terms of endearment’

The following are terms dear to a lawyer’s heart but not to the rest of us. We try to explain…

Articles of impeachment – Formal written allegation of the causes for an impeachment or a document itemizing the charges.

Certificate Authorizing Registration – Certification issued by the Bureau of Internal Revenue (BIR) attesting that the transfer of ownership of land, buildings or shares of stock arising from sale, barter or exchange had been reported to the BIR and that taxes due have been fully paid.

Suppletory – supplementary; supplying deficiencies

Subpoena duces tecum – A court process, compelling the presentation of certain specific documents and other items in the custody of a person or body served with the subpoena.

Ultimate facts – Facts necessary and essential for decision by the court.

Beyond a reasonable doubt – Refers to evidence. It means fully satisfied, entirely convinced, satisfied to a moral certainty. In a criminal case, the guilt of the accused must be established “beyond a reasonable doubt.”

Preponderance of evidence – In civil cases, evidence which is of greater weight or more convincing than the evidence which is offered in opposition to it; that is, evidence which as a whole shows that the fact sought to be proved is more probable than not. In civil actions, means greater weight of evidence which is more credible and convincing.

Substantial evidence – Evidence possessing something of substance and relevant consequence and which furnishes substantial basis of fact from which issues tendered can be reasonably resolved.

Subpoena ad testificandum – To subpoena to testify.

Monthly Alphalist of Payees – A consolidated alphabetical list of income earners from whom taxes have been withheld by the payor of income for a given return period and in whose behalf, the taxes were remitted. It contains a summary of information on taxes withheld and remitted through the monthly remittance returns showing, among others, total amounts of income/gross sales/gross receipts and taxes withheld and remitted. Inquirer Research

Sources: Black’s Law Dictionary; Merriam Webster, BIR website