POLICE are widening their investigation and reviewing surveillance footage after a Bureau of Internal Revenue (BIR) examiner was shot dead inside his vehicle early Thursday, Dec. 11, 2025, in Mandaue City.
The Mandaue City Police Office (MCPO) identified the victim as Duke Ramil Perral Lincuna, a certified public accountant and lawyer residing in Barangay Lamac, Consolacion.
The Integrated Bar of the Philippines (IBP) Cebu Chapter immediately condemned the killing and urged authorities to conduct an immediate investigation. More than 10 lawyers have been attacked since 2004.
Authorities found Lincuna lifeless inside his Isuzu Crosswind along Sacris Road in Purok 8, Barangay Bakilid, at around 5:50 a.m. on Dec. 11.
The IBP stated it is coordinating with law enforcement to ensure the safety of legal practitioners following the incident.
Assailants on motorcycle
Lt. Col. Mercy Villaro, MCPO spokesperson, said two unidentified men on a motorcycle attacked Lincuna.
Villaro said one suspect sat facing backward to secure a clear position to shoot.
The assailants opened fire as the victim’s vehicle slowed down and fled immediately after firing multiple shots.
Investigators found bullet holes in the vehicle and shattered glass on the driver’s side.
Spent shells scattered on the road suggested the assailants chased the victim, according to Villaro.
Authorities recovered at least 10 shell casings from an undetermined firearm at the scene.
Lincuna was rushed to the Mandaue City District Hospital but was declared dead on arrival. He sustained multiple gunshot wounds, including one to the head.
Investigation
Villaro said investigators immediately began gathering information upon responding to the area.
Police are backtracking closed-circuit television footage to trace where the victim came from and to help identify the two suspects.
Initial descriptions showed both suspects wearing pants, and investigators are checking the footage to identify them.
Police also retrieved documents, clothes and money inside red envelopes commonly used for holiday gifts from the victim’s vehicle.
Villaro said Lincuna handled large-scale properties and businesses as part of his duties at the BIR.
Investigators will also look into whether his work may have made him a target.
“In the investigation, we will look into his work, his personal life, his family, his friends, everything that can help lead us to whoever killed our victim,” Villaro said.
“We cannot say yet if this was work-related or personal. The investigation is ongoing.”
Villaro said the MCPO will provide updates as the case progresses.
Legal community reaction
The office of the National Director for Communications of the IBP 27th Board of Governors expressed condolences to the victim’s family.
The director said violence has no place against those who uphold the law.
“Violence cannot be permitted to shape the fate of those who serve the rule of law,” it said.
IBP Cebu, for its part, is “actively coordinating with law enforcement agencies to implement enhanced security and protective measures for its members, ensuring the right of all lawyers to practice without fear of reprisal or violence.” / ABC, JDG, ANV