Practice question
A respondent transfers material files into hidden storage to defeat access during investigation but preserves every byte. He says Section31 requires actual destruction and cannot address concealment. Which is correct?
- The text separately includes concealment, so destruction is not indispensable
- Preserving bytes always creates immunity
- Only paper destruction is covered
- Only a final merits judgment can protect the files
- The owner of the device decides the rule’s scope
Legal references
- CPRA, A.M.22-09-01-SC, CanonVI Sections1–3,11–12,18,28,31–32,37,42,44; primaryissuedtext visuallyread printed35–44,48,51: https://bir-cdn.bir.gov.ph/local/pdf/RMC%20No.%20123-2023%20Annex%20A.pdf
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