Compromise
Is an agreement made between two or more parties as a settlement
matters in dispute.

A compromise agreement is valid when the true essence of which
resides in reciprocal concessions.

Civil Cases
An offer of compromise is not an admission of any liability, and is
not admissible in evidence against the offeror.

Criminal Cases
Except those involving quasi-offenses (criminal negligence) or those
allowed by law to be compromised, an offer of compromise by the
accused may be received in evidence as an implied admission of guilt.

A compromise agreement is valid when the true essence of which resides
in reciprocal concessions.

General Rule
An offer of compromise is not an admission of any liability and is
not admissible in evidence  against an offeror.

Exceptions
1. An express admission of liability made during negotiations for a
   compromise
2. Express and unqualified admission of indebtedness accompanying
   an offer of compromise
3. An admission of the correctness of an account or of specific
   items
4. Admission involving interest in property
5. Admission affecting liability for a tort.

A plea of guilty later withdrawn, or an unaccepted offer of a plea
of guilty to lesser offense, is not admissible in evidence against
the accused who made the plea/offer.

An offer to pay or the payment of medical, hospital or other
expenses occasioned by an injury is not admissible in evidence
as proof of civil/criminal liability for the injury.

General Rule
No compromise may be entered into as regards the penal action.

Exception
Compromise may be entered into with respect to the civil liability.

When is an offer of compromise not admissible in Evidence?
In civil cases, an offer of compromise is not an admission of any
liability, and is not admissible in evidence against the offeror.
(1st par., Sec. 27, Rule 130,ROC)

Note:
1. An offer to pay for the payment of medical, hospital, or other
   expenses, occasioned by an injury is not admissible in evidence as
   proof of civil or criminal liability for the injury.
b. Rationale for non-admissibility of offer to compromise in civil
   cases: To encourage the parties to settle their suits amicably
   resulting to decongestion of the courts clogged dockets.
c. Compromise is a contract whereby the parties, by making
   reciprocal concessions, avoid a litigation or put an end to one
   already commenced.

People vs. Alex Manalo, GRN 143704, March 28, 2003
What is the effect of a plea for forgiveness made by the accused to
the victim and/or her family?
A plea for forgiveness may be considered as analogous to an attempt
to compromise. In criminal cases, except those involving quasi-offense
(criminal negligence) or those allowed by law to be compromised, an
offer of compromise by the accused may be received in evidence as an
implied admission of guilt. No one would ask for forgiveness
unless he had committed some wrong, for to forgive means to absolve,
to pardon, to cease to feel resentment against on account of wrong
committed; give up claim to requital from or retribution upon
(an offender).

People vs. Yparriguirre 1997
An offer to compromise does not require that a criminal complaint be
first filed before the offer can be received as evidence against the
offeror.

People vs. De Guzman 1996
A plea of forgiveness may be considered as analogous to an attempt
to compromise.

People vs. Godoy 1995
In cases of public crimes, the accused is permitted to show that
the offer was not made under a consciousness of guilt but merely
to avoid the inconvenience of imprisonment of for some other reason
which would justify a claim by the accused that the offer was not in
truth an admission of his guilt or an attempt to avoid the legal
consequences which would ordinarily ensue therefrom.

Bar Examination 1997
Give the reasons underlying the adoption of the following rules
of evidence:
e) The rule against the admission of an offer of compromise in
   civil cases.

Suggested Answer:
The reason for the rule against the admission of an offer of
compromise in civil case as an admission of any liability is that
parties are encouraged to enter into compromises. Courts should
endeavor to persuade the litigants in a civil case to agree upon
some fair compromise. (Art. 2029, Civil Code).
During pre-trial, courts should direct the parties to consider
the possibility of an amicable settlement. (Sec.1(a) of former
Rule 20 Sec.2 (a) of new Rule 16