Practice question
A clemency petitioner has complied with restitution but presents no evidence of present competence or positive reformation. Explain why restitution alone does not complete the CPRA showing.
Legal references
- CPRA, A.M. No. 22-09-01-SC, Canon VI, Sections 47–51 (issued text circularized by the BIR), PDF pages 47–49: https://bir-cdn.bir.gov.ph/local/pdf/RMC%20No.%20123-2023%20Annex%20A.pdf
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