1. What Is “Qualified Theft” under Philippine Law?

Statutory Basis	Key Points
Art. 308 Revised Penal Code (RPC)	Defines theft—taking personal property of another without violence/intimidation and without the owner’s consent, with intent to gain.
Art. 310 RPC	Elevates ordinary theft to qualified theft when committed (a) by a domestic servant, (b) with grave abuse of confidence, (c) on property taken by means of motor vehicle, mail, or telecommunication, (d) on large cattle, or (e) on fish/es aquatic resources in fishponds. The most common corporate scenario is grave abuse of confidence by an employee.
Penalty	Two degrees higher than that prescribed in Art. 309 for the value involved, but never less than prision mayor (6 yrs 1 day – 12 yrs) and up to reclusion temporal (12 yrs 1 day – 20 yrs).

Qualified theft is mala prohibita: intent to gain is presumed from unlawful taking; good-faith expenditures or “borrowing” do not negate liability if intent to return is uncorroborated.

2. Elements You Must Prove

Personal property is taken
Ownership belongs to another (or, in corporate settings, to the employer)
Taking was without consent of the owner/custodian
Intent to gain (animus lucrandi)
Taking was by an employee/house helper and attended by grave abuse of confidence

Grave abuse of confidence hinges on an employer-employee relationship or a position of trust (e.g., cashier, warehouseman). Ordinary co-workers generally do not satisfy this—jurisprudence stresses a clear fiduciary duty.

3. Special Problems When the Employee Absconds

3.1 Procedural Hurdles

Stage	Impact of Respondent in Hiding	Legal Handle
Filing of Complaint-Affidavit	Not affected; start at Office of the City/Provincial Prosecutor (OCP/OPP) with supporting evidence (inventory, CCTV, audit findings, sworn statements).	Rule 110, Sec. 3 (RPC also creates civil action impliedly).
Subpoena for Preliminary Investigation (PI)	Prosecutor issues subpoena to last known address. If returned unserved, PI may proceed ex parte after two failed attempts or after 10 days.	Rule 112, Sec. 3(b), Department Circular No. 70-97.
Resolution & Information	Once probable cause is found, case is filed in trial court even without respondent’s counter-affidavit.	Rule 112, Sec. 4.
Warrant of Arrest	Court issues warrant; if the accused cannot be found, alias warrants may issue. Case is archived until arrest, preserving prescriptive period.	Rule 113, Sec. 5; A.M. No. 12-11-2-SC.
Hold Departure / Lookout Orders	While hiding, accused may attempt to leave PH. Victim-company may request Immigration Lookout Bulletin Order (ILBO) or Hold-Departure Order (HDO); HDO requires pending case, ILBO may be issued during PI for “impending” charges.	DOJ Circular No. 036-15, Sec. 9; Sec. 3, RA 10389.
Attachment of Assets	Employer can file a civil action for recovery and move for preliminary attachment (Rule 57) on assets within PH despite absence. Requires posting bond.	Rule 57, Sec. 1(a), (g).

3.2 Prescription & Tolling

Prescription Period for qualified theft mirrors its penalty:
- prision mayor → 15 years (Art. 90 RPC).
Tolling: If the offender absconds or leaves the Philippines, the prescriptive period is suspended (Art. 91). Filing a complaint with the prosecutor also interrupts prescription (A.M. No. 02-00-05-SC).

3.3 International Flight

Red Notice / Extradition: The NBI‐INTERPOL may request a Red Notice. The PH has extradition treaties with 18 states; if the employee is hiding abroad in a treaty state, file a request via DFA/DOJ Extradition Unit.
Passport Cancellation: DFA may cancel passports upon DOJ request (RA 8239, Sec. 14(c)) as a coercive measure.

4. Building a Solid Case While the Accused Is Absent

Documentary Evidence
- Inventory shortage reports, accounting ledgers, payroll logs (for ghost employees), CCTV downloads.
- Board resolution authorizing a complaint-affidavit (for corporations).
Witness Affidavits
- HR officer (employment records & trust position)
- Auditor (proof of loss)
- Co-employees on custody chain or suspicious departure
Loss Certificate & Insurance
- Filing police blotter within 24 hrs preserves insurance claims; attach PNP or NBI certification to complaint.
Parallel Labor Measures
- Termination for loss of trust (Art. 299, Labor Code) proceeds independently; send two-notice requirement via registered mail & e-mail.
- Final pay may be applied to partial restitution—but DO NOT forcibly offset without employee consent; instead, claim civilly.
Asset Tracing
- Bank inquiries require freeze order under the Anti-Money Laundering Act (AMLA) if funds exceed ₱500 K and theft qualifies as “serious offense” (Sec. 3(i) AMLA).
- For movable items (e.g., company laptop, vehicle), replevin (Rule 60) can proceed ex parte on urgent grounds.

5. Recent and Leading Cases

Case	G.R. No. & Date	Doctrine Relevant to Absconding Employees
People v. Naval	G.R. 160049, 30 Nov 2004	Grave abuse of confidence exists where employee accesses locked premises using a duplicate key entrusted by employer.
People v. Bayya	G.R. 181100, 11 Apr 2018	Shortage proven by audit plus admission; court affirmed conviction even though accused failed to appear after arraignment—trial in absentia valid (Rule 115, Sec. 1).
People v. Tierra	G.R. 233701, 10 Aug 2020	Absence of employee post-incident combined with immediate resignation was treated as circumstantial evidence of guilt.
Dizon v. People	G.R. 212825, 11 Mar 2020	Good-faith “borrowing” defense rejected; intent to gain inferred when accused pawned company jewelry and fled.

(Add any company-specific or local cases you can cite to strengthen narrative affidavits.)

6. Coordinating with Law-Enforcement

Police: File warrant request with court—indicate accused is a flight risk.
NBI: Letter-request for a manhunt; provide photos, addresses.
BI & DFA: Attach OCP certification to ILBO/HDO request.
Interpol: DOJ endorsement; supply passport details.

7. Civil Liability and Restitution

Implicit Civil Action: Filing the criminal case automatically includes civil action for restitution and damages (Rule 111).
Separate Civil Case? Only if the employer needs injunctive relief (e.g., freeze order) sooner, or wishes to proceed despite PI delays.
Attachment vs. Garnishment: If funds are in a bank, pursue garnishment after judgment; use AMLA freeze beforehand when possible.

8. Practical Tips for Employers

Act Quickly: Early blotter and PI filing interrupts prescription and helps secure HDO/ILBO before exit.
Preserve Evidence: Digitally seal CCTV and audit logs; chain-of-custody matters in trial.
Maintain Records of Service Attempts: Keep registry receipts and return-to-sender envelopes for subpoenas; prosecutors rely on them to proceed ex parte.
Prepare for In Absentia Trial: Once arraigned, accused’s non-appearance does not stall proceedings. If arraignment never occurred, case is archived but regularly revisited; petition the court to maintain active alias warrant.
Consider Settlement: If the employee resurfaces, propose a plea to lesser offense (e.g., theft under Art. 309) with full restitution, subject to DOJ plea-bargaining guidelines (A.O. 27 s. 2018).
Protect Future Losses: Tighten internal controls—segregation of duties, daily audits, bonding. Courts view lax controls unfavorably when assessing actual damages.

9. Flowchart of Key Steps

Loss Discovered ─► Internal Audit ─► Complaint-Affidavit (OCP) ─► PI Subpoena
                                   │                                         │
                                   │                    (Returned)           │
                                   └──► Ex Parte PI  ─► Resolution & Information ─► Warrant(s)
                                                                                │
                                                                                ├──► Arrest → Arraignment → Trial
                                                                                └──► Accused Still at Large
                                                                                     └──► Case Archived; Alias Warrant;
                                                                                          ILBO / Red Notice; Asset Attachment

10. Penalties, Bail & Sentencing Snapshot

Value Stolen	Base Penalty under Art. 309	Qualified Theft Penalty (2 degrees ↑)	Typical Bail (2018-2024 SC Guidelines)
≤ ₱50,000	Prisión correccional medium	Prisión mayor min.	₱48 k–₱120 k
₱50,001–₱1.2 M	Prisión mayor medium	Reclusión temporal min.–medium	₱120 k–₱200 k
≥ ₱1.2 M	Reclusión temporal max. to Reclusión perpetua	Reclusión perpetua (40 yrs)	Generally non-bailable; can move for bail on strong grounds of reasonable doubt (People v. Galit).

Note: Courts often set higher bail if the accused is known to be hiding or has fled.

11. Common Pitfalls

Neglecting Corporate Authorization: Without a board resolution, the complaint lacks locus standi.
Improper Personal Service: Using company guards instead of a process server may render subpoenas void.
Over-charging: Alleging estafa plus qualified theft on same facts risks dismissal under double jeopardy / absorption doctrine.
Delaying Civil Case: Waiting for criminal conviction may forfeit chance to attach assets that are later dissipated.

12. Conclusion & Counsel’s Checklist

Gather incontestable documentary proof of loss and trust relationship.
File the complaint-affidavit promptly; move for ILBO/HDO simultaneously.
Track service returns so PI can proceed ex parte.
Seek aliases and monitor archiving—request updates every 2–3 years.
Coordinate with AMLC/NBI for asset freezing when amounts are substantial.
Prepare for possible plea-bargain once the accused is arrested.

Disclaimer: This article is for informational purposes only and does not constitute legal advice. Laws, procedural rules, and jurisprudence evolve; always consult a competent Philippine lawyer or compliance officer for case-specific guidance.

Updated as of 20 July 2025.